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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 5 Documents
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Search results for , issue "Vol. 8 No. 2 (2018)" : 5 Documents clear
REAKSI PASAR INDONESIA ATAS PENGUMUMAN PEMINDAHAN IBU KOTA ISRAEL Agung Tri Adfi; Ridwan Nurazi; Siti Aisyah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.409 KB) | DOI: 10.33369/fairness.v8i2.15197

Abstract

The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.
PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA Muhammad Akbar Wisesa; Saiful Saiful
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.322 KB) | DOI: 10.33369/fairness.v8i2.15200

Abstract

This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.
PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN Pika Pika; Saiful Saiful; Nila Aprila
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.35 KB) | DOI: 10.33369/fairness.v8i2.15202

Abstract

This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure
PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Siti Afifah; Fadli Fadli; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.765 KB) | DOI: 10.33369/fairness.v8i2.15203

Abstract

This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI Dessy Dessy; Kamaludin Kamaludin; Nikmah Nikmah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.34 KB) | DOI: 10.33369/fairness.v8i2.15204

Abstract

This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.

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