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Vika Fitranita
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PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
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INDONESIA
Jurnal Fairness
Published by Universitas Bengkulu
ISSN : -     EISSN : 23030372     DOI : 10/33369
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Fairness (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 7 Documents
 1 
Search results for , issue "Vol. 5 No. 3 (2015)" : 7 Documents clear
ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA Fachruzzaman Fachruzzaman; Eddy Suranta; Elvi Martini
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.409 KB) | DOI: 10.33369/fairness.v5i3.15310

Abstract

The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.
PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING Nurna Aziza; Robinson Robinson; Meriana Meriana
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.167 KB) | DOI: 10.33369/fairness.v5i3.15311

Abstract

The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.
TINJAUAN STABILITAS KEUANGAN BANK MELALUI TINGKAT PERSAINGAN DAN DIVERSIFIKASI PENDAPATAN: STUDI PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Nova Nova
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.363 KB) | DOI: 10.33369/fairness.v5i3.15314

Abstract

This study investigated the relationship between the level of competition between banks and revenue diversification on financial stability of commercial banks during 2008- 2013. The level of competition in this study measured by the market share of net interest income. Revenue diversification measured using Hirscman Herfindhal Index, while the bank's financial stability is measured by ZScore for banking industry. Models were analyzed using a fixed effect regression models. The results showed that the bank samples is vurnerable to the intense of competition. Although the research sample has relatively high market share, but its has not shown the resilience to face the competition. Low level of revenue diversification on bank samples showed that they did not implement a diversification strategy, then can not gain benefit from revenue diversification strategy
PENGARUH ECONOMIC VALUE ADDED DAN EARNING PER SHARE TERHADAP RETURN SAHAM (PENDEKATAN DATA PANEL) Rafrini Amyulianthy; Elsa K.Ritonga
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.829 KB) | DOI: 10.33369/fairness.v5i3.15315

Abstract

The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This research was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
PENGUJIAN REAKSI TERHADAP SINYAL KINERJA PERUSAHAAN PUBLIK INDONESIA MELALUI PEMECAHAN SAHAM Saiful Saiful
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.373 KB) | DOI: 10.33369/fairness.v5i3.15317

Abstract

Most previous studies found that the market reacted positively to the announcement of firms stock split. Those positive investor perception is based on their expectation of a better future firm performance in the future that informed through stock splits. This study provide an empirical evidence on investor reactions on stoc split announcement and the current earnings quality and future profit as well of 20 stock split indonesian public listed during the period2000 to2008. This study found that investor of Indonesian stock exchange is not react to firm stock split announcement. This study also found that stock split firm report lower future performance and lower current earning quality. This findings imply that indonesian investor reaction to stock split announcemenet depend on their percived of current and future stock split firm performance.
INTEGRITAS KLIEN, PENILAIAN RISIKO AUDIT DAN KEABSAHAN BUKTI AUDIT Andi Agus
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.494 KB) | DOI: 10.33369/fairness.v5i3.15319

Abstract

The purpose of this study is to examine the influence of client integrity and audit risk assessment toward audit evidence validity by exploring Integrity Theory, Risk Theory, and Evedence Theory. The data used in this study are primary data by collecting data through questionnaires. A total of 80 auditors (respondents) who works in the Office of Audit Board of Indonesia Representative of South Sulawesi were selected as a sample of this study. This study found that client's integrity positively influence validity audit evidence. It indicates that the higher integrity lead to higher validity audit evidence. In contrast, audit risk assessment does not influence validity audit evidence. It indicates that the higher audit risk assessment does not lead to higher influence validity audit evidence. This study also found that client's integrity and audit risk assessment together can increase the validity of audit evidence
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI PEMERINTAH DAERAH Fadli Fadli
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.404 KB) | DOI: 10.33369/fairness.v5i3.15321

Abstract

This study aims to: examine the influencing of participatory budgeting, budget goal clarity, and organizational commitment on budgetary slack of government agency unit. A total of 172 officials of echelon 2, 3, and 4 of government agency unit were selected as a sample of this study. The data used in this study are primary data by collecting data through questionnaires. The study found that participatory budgeting, budget goal clarity, and organizational commitment negatively affect budgetary slack of government agency unit. This findings imply that the government agency unit budget slack could be reduced since those organization provide budget by involving all official mainly echelon 2, 3 and 4, defined clearly organization goal, and higher organization commitment.

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