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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 6 Documents
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Search results for , issue "Vol. 9 No. 1 (2019)" : 6 Documents clear
DAMPAK PERUBAHAN TARIF PAJAK BADAN TERHADAP TAX AVOIDANCE DI INDONESIA Rian Oktavianie
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.246 KB) | DOI: 10.33369/fairness.v9i1.15218

Abstract

This study aims to purpose the impact of changes in corporate tax rates to tax avoidance in Indonesia. The samples are manufacturing companies listed in Indonesia Stock Exchange which published reporting statement during 2007-2014.The sampling technique used is purposive sampling and obtained 25 companies with data processed about 200. The independent variable in this study are tax avoidance before tax rates changes (X1) and the tax avoidance after tax rates changes (X2), while the dependent variable is tax avoidance (Y). The analysis used descriptive statistical anaylsis, test Kolmogrov-Smirnov, and different t-test with used paired sample test as tool. T-test used to know the level of differences tax avoidance between before and after tax rates changes tax with apply in corporate.Results from this study indicate that there are differences in tax avoidance before and after the change in corporate tax rates. Tax avoidance as measured by the Cash ETR and Current ETR shows that after changes in corporate tax rate higher tax avoidance or tax increases. Whereas measurement by Effective Tax Rates and Total Book Tax Differences shows that there are differences of tax avoidance lesser or reduced after the change in corporate tax rates.
PENGETAHUAN, KETERAMPILAN, PENGAWASAN INTERNAL, KOMITMEN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN KOTA BENGKULU Rekha Melinda
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.275 KB) | DOI: 10.33369/fairness.v9i1.15219

Abstract

This research aims to examine the effect of knowledge, skill, internal supervision, to the accountability of regional financial management areas on the regional work units in bengkulu city goverment. Populations used in this research are all OPD Bengkulu City. The research data was obtained through questionnaire given to the Head of Unit, head of financial sub-division, treasurer of expenditure and treasurer of receipt. The result shows that knowledge, skill, internal supervision has a positive and significant effect of the accountability to regional financial management.
PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH Pesi Suryani
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.569 KB) | DOI: 10.33369/fairness.v9i1.15220

Abstract

This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance.
PENGARUH PROFITABILITAS, KUALITAS AUDIT, NILAI PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tiara Syahrani
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.571 KB) | DOI: 10.33369/fairness.v9i1.15221

Abstract

This study aimed to empirically examine the effect of profitability, audit quality, value company, independent board of commissioner, size of board of commissioner to earning management. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2017.This study used the purposive sampling method to select sample from the population. Based on this method, sample of 55 manufacturing firms were obtained from the period 2014-2017. The multiple linear regression was used to analysis data. Proxy measurements for earning management is using modified Jones models.The result of multiple regression analysis show that the profitability and size of board of commissioner positivly affecting to earning management, audit quality and independent board of commissioner negatively affecting earning management. While the value company has not effect to earning management.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Endar Pradesa
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.85 KB) | DOI: 10.33369/fairness.v9i1.15222

Abstract

This study aims to influence profitability, sales growth, market valuation, company size, and audit quality to going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange 2014-2017. The type of research in the research is quantitative research. The sampling technique used is a proposive sample and the selection of 69 units of company analysis. Models of analysis that are practical logistic regression. Audit quality was measured using the kaznik accrual discretionary model (1999). The result of the research shows that firm size has an effect on going concern audit opinion, while profitability, sales growth, market value, and audit quality have an effect on going concern audit opinion.
PENGHINDARAN PAJAK, TUNNELING, KONEKSI POLITIK, DAN NILAI PERUSAHAAN NON KEUANGAN INDONESIA Aulia Rahmadita
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.031 KB) | DOI: 10.33369/fairness.v9i1.15223

Abstract

This study aims to provide an empirical evidence of about is the effect of tax avoidance on tunneling, tunneling moderate tax avoidance on firm value and political connection to moderate the effect of tax avoidance on firm value. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2012-2016. The sample of this research is 86 non-financial sector companies listed on Indonesia Stock Exchange 2012-2016. collection method using purposive sampling technique. were selected as a sample of the total 286 observations this study. The method of analysis in this study using regression analysis two stage last square.The results of this study indicate that: 1) Tax Avoidance has positive and significant effect on tunneling using OREC and NOREC1 proxies. 2) tunneling that moderates tax avoidance does not affect the firm value. 3) political connection that moderates tax avoidance does not affect the firm value.

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