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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 7 Documents
 1 
Search results for , issue "Vol. 9 No. 3 (2019)" : 7 Documents clear
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERTAMBANGAN INDONESIA Mandala Aditya
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.899 KB) | DOI: 10.33369/fairness.v9i3.15235

Abstract

This study aimed to analyze the effect of the mechanism of Corporate Governance (CG) and the disclosure of Corporate Social Responsibility (CSR) to corporate value. This type of research used in this research is the empirical research. The population in this study are all mining companies listed on the Stock Exchange in 2011-2015. The sampling technique used was purposive sample and selected 8 companies unit of analysis.Data analysis tools in this test using panel data regression analysis, which wants to see the effect of Managerial Ownership, Institutional Ownership, Proportion of Independent Commissioner, Number of Audit Committee and CSR Disclosure of the value of the Company. The results of this study indicate that the Institutional Ownership positive effect on firm value. Proportion of Independent Commissioner negatively affect the value of the company. Managerial Ownership, Number of Audit Committee and Disclosure of Corporate Social Responsibility (CSR) has no effect on the value of the company.
MANAJEMEN LABA, PROFITABILITAS, UKURAN BANK, DEWAN KOMISARIS DAN CORPORATE SOCIAL RESPONSIBILITY BANK SYARIAH Elsya Septiani Putri
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.079 KB) | DOI: 10.33369/fairness.v9i3.15236

Abstract

This study aims to examine the effect of Earnings Management, Profitability, Bank Size, and Board of Commissioners Size on Corporate Social Responsibility (CSR). The sample of this study consisted of 8 Sharia Commercial Banks registered in the Indonesian Sharia Banking Statistics. Testing the hypothesis in this study using multiple linear regression analysis by following the autoregressive process of order 1 or AR (1) which is estimated simultaneously using the Eviews application. The results of this study indicate that earnings management has a positive effect on Corporate Social Responsibility (CSR), while profitability, bank size, and board size do not affect Corporate Social Responsibility (CSR).
KONFLIK PERAN, KETIDAKJELASAN PERAN, STRES KERJA, DAN KUALITAS AUDIT INSPEKTORAT PROVINSI BENGKULU Litania Litania
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.599 KB) | DOI: 10.33369/fairness.v9i3.15238

Abstract

The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN NON KEUNGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Dinal Eka Pertiwi
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.632 KB) | DOI: 10.33369/fairness.v9i3.15240

Abstract

This study aims to prove the effect of audit committee characteristics on the quality of financial statements and prove that audit quality affects and strengthens the relationship between audit committee characteristics and the quality of financial statements.The population of this study was non-financial companies listed on the Indonesia Stock Exchange. The selection sample was done by purposive sampling method based on inclusion criteria. Hypothesis testing in this research used linear regression analysis.The results showed that there was no association between the audit committee characteristics with persistence, predictability, the number of the audit committee expertise, and the number of the audit committee meeting. Furthermore, the commissioner independent had an effect on conservatism. The number of the audit committee expertise and the number of the audit committee meeting with the financial report timeline were correlated. In addition, big four as moderation had an association with the audit committee meeting number and conservatism, which had a big impact on strengthening the correlation between the number of the audit committee meeting and conservatism.
PENGARUH KUALITAS AUDIT, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA Hendri Gunawansyah
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.961 KB) | DOI: 10.33369/fairness.v9i3.15243

Abstract

This study aimed to prove the influence of audit quality, corporate governance and leverage on earnings management by using independent variables audit qulity, corporate governace (independent board, audit committees and ownership managerial) and leverage. The sampel in this study in a manufacturing company listed on the Indonesia stock exchange in 2010-2015 and consisted 50 companies. The data used secodary data obtained from financial from the website www.idx.co.id. Data was analyzed using multiple linear regression.The results indecated that The audit quality had notsignifikan influence on earnings management, The board commissioners had not signifikan influence on eranings management, The audit committe had a positif no signifikan on earnings management, The managerial ownership had a positif no signifikan on earnings management, The leverage had not influence on earnings management.
PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN INDONESIA Revi Candra
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.814 KB) | DOI: 10.33369/fairness.v9i3.15248

Abstract

This study is to examine the effect of DER on stock returns, the effect of DER on ROA, the effect of ROA on stock returns, the effect of DER and ROA on stock returns and the indirect effect of DER on stock returns mediated by ROA. The research data obtained through the website of the Indonesia Stock Exchange (IDX) manufacturing companies in the food and beverage sector listed on the IDX as many as 18 companies. The method of analysis uses linear regression analysis with 4 regression models using the IBM version of the SSS program. t test shows the results of the study that DER has no effect on stock returns, DER has no effect on ROA, ROA has an effect on stock returns, and DER has no indirect effect on stock returns through ROA.
PERSEPSI PENTINGNYA KEMAMPUAN KOMUNIKASI : PERBANDINGAN ANTARA AKUNTAN PROFESIONAL DAN MAHASISWA MAGISTER AKUNTANSI Irwansyah irwansyah
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.969 KB) | DOI: 10.33369/fairness.v9i3.26741

Abstract

This research aims to test the communication capabilities and differences ofperception of the importance of communication skills among students with amaster's degree in professional accounting accounting. The study also tested theinfluence of communication ability against the perception of the importance ofcommunication skills. Primary data in this study were obtained from the master ofaccounting students University of bengkulu and professional accountants on theBPKP of bengkulu province by using a survey approach by disseminatingquestionnaires. The questionnaires were distributed to 90 respondents, but only75 questionnaires that can be analyzed or processed. Data analysis in this study isused Independent sample t-test and analysis of simple linear regression.The results showed that: (1) a professional accountant has interpersonalcommunication skills higher than master's degree accounting students, (2) aprofessional accountant has the perception of the importance of bettercommunication skills higher than master's degree accounting students, (3)communication skills has positive effect toward the perception of the importanceof communication skills.

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