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Vika Fitranita
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vika.fitranita@unib.ac.id
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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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Kota bengkulu,
Bengkulu
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
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Search results for , issue "Vol. 7 No. 1 (2017)" : 6 Documents clear
PENENTU KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahadian Dopin Prabulana; Saiful Saiful; Eddy Suranta
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.918 KB) | DOI: 10.33369/fairness.v7i1.15141

Abstract

The dividend distribution policy is a difficult financial decision for management. The research objective was to examine the determinants of the Dividend Payout Ratio (DPR) in companies listed on the Indonesian stock exchange. The independent variables used in this study are Free Cash Flow (FCF), Debt Rate (LEVERAGE), Foreign Ownership Level (FOREIGN), Growth Rate (GROWTH), and Company Size (SIZE).The research sample was 62 non-financial companies listed on the Indonesia Stock Exchange using multiple regression analysis. This study is exposed to the problem of classical assumptions, namely data normality and cannot be resolved due to the limitations of the study sample. This study is also affected by the problem of heteroscedasticity so that the hypothesis testing uses weighted least square (WLS).The results showed evidence that FCF, Growth and Size have an effect on dividend payment policies and Leverage and Foreign have no effect on dividend payments. This study shows that investors who expect dividend payments can invest in companies that have a high FCF, large size and low growth, on the other hand, if investors expect a greater investment return, it can be obtained from Capital Gain. This research also shows that agency conflicts related to FCF can be resolved through dividend payments.
MANAJEMEN LABA, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK Hesti Setiorini; Rini Indrian; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.132 KB) | DOI: 10.33369/fairness.v7i1.15142

Abstract

This study aims to analyze the effect of earnings management and corporate governance mechanisms gradually avoidance of taxes.The population of this study are property and real estate companies listed in Indonesia Stock Exchange 2013-2016. Sampling technique in this research using purposive sampling technique, with 128 data selected as sample. Analytical method used is multiple linear regression with SPSS program.The result of regression analysis proves that earnings management have an effect on tax avoidance. This study can not prove the effect of the proportion of independent board of commissioners, audit committee and managerial ownership on tax avoidance.
ETIKA PROFESI SEBAGAI PEMODERASI KEMAMPUAN DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Yulianti J; Husaini Husaini; Siti Aisyah
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.858 KB) | DOI: 10.33369/fairness.v7i1.15143

Abstract

The purposes of this research are to prove the influence of ability on the audit quality Bengkulu Province Inspectorate Auditors; to prove the influence of the auditors independency on the audit quality Bengkulu Province Inspectorate Auditors; to prove the moderating influence of the profession ethic on the correlation of ability on the audit quality on Inspectorate Auditors in Bengkulu Province and to prove the moderating influence of the profession ethic on the correlation of auditors independency on the audit quality Bengkulu Province Inspectorate Auditors.The data used in this research is the primary data which was gained by spreading the questionnaires to 101 respondents of Bengkulu Province Inspectorate Auditors. This research used multiple linear regression and moderated regression analysis.The research result are the ability have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; auditors independency have influences toward the audit quality on Inspectorate Auditors in Bengkulu Province; the profession ethics have moderating effect on correlation between ability and the audit quality on Inspectorate Auditors in Bengkulu Province; and the profession ethics have not moderating effect on the correlation between independency with the audit quality on Inspectorate Auditors in Bengkulu Province.
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP DAN PENILAIAN KESEHATAN KOPERASI DI KOTA LUBUKLINGGAU Emmy Pancawat; Nurna Aziza; Isma Coryanata
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.824 KB) | DOI: 10.33369/fairness.v7i1.15144

Abstract

In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Vika Fitranita; Kamaludin Kamaludin; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.562 KB) | DOI: 10.33369/fairness.v7i1.15145

Abstract

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.
PENGARUH STRES KERJA, DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DI KOTA BENGKULU Ade Tri Saputra; Fadli Fadli
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.534 KB) | DOI: 10.33369/fairness.v7i1.15146

Abstract

This research is a quantitative study that aims to examine the effect of work stress, work discipline, and motivation on the performance of financial officers.The sample in this study were employees / financial officials in Bengkulu City with a total sample of 56 respondents. The data used in this study are primary data obtained by distributing questionnaires to respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of the SPSS version 16 program and a significance level of 5%.The test results show that 1) there is a significant effect of work stress on the performance of financial officers, 2) there is a significant effect of work discipline on the performance of financial officers, 3) there is a significant effect of work motivation on the performance of financial officers. financial officer performance.

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