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Vika Fitranita
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fairness@unib.ac.id
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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 6 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2016)" : 6 Documents clear
FAKTOR YANG MEMPENGARUHI RELIABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Paderry Paderry
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.997 KB) | DOI: 10.33369/fairness.v6i2.15127

Abstract

This study aims to examine and obtain empirical evidence about factors that affect the reliability of local government financial reporting. This research is motivated by the fact that the  local government financial reporting should provide information on reliable in assessing accountability and decision making of various parties.  Variables that will be tested in this study is the quality of human resources, utilization of information technology, accounting internal controls, and organizational commitment (as an independent variable) against the reliability of local government financial reporting (as the dependent variable).The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 66 respondents who are local government financial reporting staff in the Rejang Lebong district. The hypothesis in this study were tested using t test and f test.The results of this study is test showed that the quality of human resources, the utilization of information technology, internal accounting controls, and organizational commitment significantly influence the reliability of local government  financial reporting. 
DETERMINAN KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN Herlina Herlina; Nurna Aziza; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.929 KB) | DOI: 10.33369/fairness.v6i2.15128

Abstract

Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan indek IER. Pengujian hipotesis dilakukan dengan analisis regresi berganda.Hasil pengujian gagal membuktikan pengaruh leverage, profitabilitas, ukuran dewan komisaris, dan kepemilikan manajerial dan umur perusahaan terhadap pengungkapan tanggung jawab sosial dan lingkungan. Ukuran perusahaan sebagai satu-satunya faktor yang mempengaruhi kebijakan pengungkapan sosial dan lingkungan, sehingga mendukung hipotesis ukuran perusahaan dalam teori akuntansi positif.
REAKSI PASAR PADA PENGUMUMAN PRESIDEN DAN WAKIL PRESIDEN REPUBLIK INDONESIA TAHUN 2014 Melli Zukri; Husaini Husaini; Lisa Martiah N Puspita
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.386 KB) | DOI: 10.33369/fairness.v6i2.15129

Abstract

The purpose of this study is to examine whether president and vice president events of the Constitutional Court's verdict on the winner of the presidential election in 2014 influence the Indonesian capital market activities.The sample of this study is The Indonesian stock exchange listed companies that classified as LQ45 companies. The analysis used one simple t-test, and one way anova.These results indicate that (1) there is not significant abnormal return and trading volume activity are significantly around the events for all companies listed on the LQ-45 (2) there is no difference abnormal return and trading volume activity significantly around the occurrence of events verdict announcement by the president and vice president of the Constitutional Court on the supporting company Joko Widodo, Prabowo and neutral. The average abnormal return as a whole, before and after the event is negative. While positive only when the incident occurred. While on the average trading volume as a whole, before and after the event is negative.  
ANALISIS TOTAL QUALITY MANAGEMENT (TQM) DAN KINERJA MANAJERIAL PADA POLITEKNIK RAFLESIA REJANG LEBONG Upi Niarti; Ridwan Nurazi; Isma Coryanata
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.965 KB) | DOI: 10.33369/fairness.v6i2.15130

Abstract

This research is a descriptive analysis that compares theory with its implementation, namely the analysis of Total Quality Management (TQM) and managerial performance in higher education organizations.The data were obtained through a questionnaire on the management of the Raflesia polytechnic and its customers. The analytical method used is qualitative data analysis according to the model of Miles and Huberman (1984).The results showed that the implementation of the TQM concept according to the theory of Tenner and DeToro at the Raflesia Rejang Lebong Polytechnic has been carried out "quite well" in certain parts but in other parts, there is still need to be improvement by management in the future. As for managerial performance, the results show that the management performance of the Raflesia Polytechnic has been running quite well.  
PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA Kurniawan Kurniawan; Saiful Saiful; Pratana Puspa Midiastuti
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.75 KB) | DOI: 10.33369/fairness.v6i2.15131

Abstract

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority.The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions.The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.  
PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG Elvis Nopriyanti Sherly; Rini Indriani; Eddy Suranta
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.127 KB) | DOI: 10.33369/fairness.v6i2.15132

Abstract

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.  

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