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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 143 Documents
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PENGARUH KOMPLEKSITAS TUGAS, TEKANAN WAKTU, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU Irwansyah Irwansyah; Isma Coryanata; Sukardi Sukardi
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.676 KB) | DOI: 10.33369/fairness.v11i1.18438

Abstract

This study aims to examine and analyze the effect of task complexity, timepressure, and locus of control on the performance of auditors at the Bengkulu Province Inspectorate. The data used in this study is primary data. The population in this study is the auditor inspectorate in Bengkulu Province.Sample selection was conducted using non-probability sampling, namely the convenience sampling method. The analytical method used is multiple linearregression. The results of the study indicate that task complexity, time pressure, and locus of control affect the performance of auditors at the Bengkulu Province Inspectorate.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Usi Uswatun Hasanah; Nurna Aziza; Siti Aisyah
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.661 KB) | DOI: 10.33369/fairness.v11i1.18439

Abstract

This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
PENGARUH MEKANISME CORPORATE GOVERNANCE (GCG) TERHADAP NON PERFORMING LOAN (NPL) PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Zoriton Zoriton; Husaini Husaini; Darman Usman
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.688 KB) | DOI: 10.33369/fairness.v11i1.18446

Abstract

This study was conducted with the aim of empirically testing the analysis of the influence of internal audit, managerial ownership, independent commissioners, and audit committees on Non-Performing Loans (NPLs) on banking companies listed on the Indonesia Stock Exchange (IDX). This type of research is causal research, namely this study looks for a causal relationship between the independent variable and the dependent variable. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011-2018, namely 45 banking companies. The sample in this study was obtained by the purpose sampling method. Based on existing criteria, 31 banking companies were obtained. Hypothesis testing is done by multiple linear regression analysis.The results of the internal audit variable, managerial ownership, independent commissioner research have a negative effect on Non-Performing Loans (NPL) on banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018. The auditing committee variable does not affect the Non Performing Loans (NPL) of banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERBANKAN YANG DIMODERASI OLEH PENGAMBILAN RISIKO BANK (Studi Pada Bank Syariah Di Asia Tenggara Periode 2015-2019) Marsi Fella Rizki; Husaini Husaini; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.293 KB) | DOI: 10.33369/fairness.v11i2.18447

Abstract

This study aims to find empirical evidence regarding the effect of the characteristics of the Sharia Supervisory Board on the performance of Islamic banking and whether there is a moderating effect of risk taking. The characteristics of the Sharia Supervisory Board in this study consist of the size of the Sharia Supervisory Board, the education of the Sharia Supervisory Board in the field of finance and Islamic banking, the Sharia Supervisory Board’s foreign scholar, and the Sharia Supervisory Board's busy. The population in this study were all Islamic banks in Southeast Asia in 2015-2019. Based on sampling through purposive sampling technique, 27 samples of Islamic banks. This research data analysis method is WrapPLS. By using WrapPls, the research finds that the Sharia Supervisory Board has a positive and significant effect on bang performance, and risk taking moderates the effect of the Sharia Supervisory Board on bank performance.
PENGARUH ARUS KAS OPERASI, SIKLUS OPERASI, EFEKTIFITAS DEWAN KOMISARIS, DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Mujiono Mujiono; Madani Hatta; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.598 KB) | DOI: 10.33369/fairness.v11i2.18448

Abstract

Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle,  effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH DR. M. YUNUS PROVINSI BENGKULU Sylvia Noviriani; Fachruzzaman Fachruzzaman; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i2.18449

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, dan kesesuaian antara PSAP Nomor 1 Tahun 2010 tentang penyajian laporan keuangan dengan proses pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan di lingkungan RSUD dr. M. Yunus Bengkulu. Penelitian ini dilakukan di RSUD dr. M. Yunus Provinsi Bengkulu. Jenis Penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Hasil dari penelitian ini adalah RSUD dr. M. Yunus Provinsi Bengkulu telah melakukan pengelolahan limbah dengan baik, terbukti RSUD dr. M. Yunus Bengkulu telah mengeluarkan biaya-biaya terkait dengan lingkungan. Sehingga hal tersebut sejalan dengan UU No. 32 Tahun 2009 tentang perlindungan dan pengelolahan lingkungan hidup dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). RSUD dr. M. Yunus Bengkulu belum menerapkan akuntansi lingkungan sepenuhnya, dikarenakan pada biaya lingkungan hanya dimasukkan pada belanja pegawai langsung, belanja pegawai tidak langsung, dan belanja barang dan jasa. Pada penerapan akuntansi lingkungan, RSUD dr. M. Yunus Bengkulu sudah menerapkan akuntansi biaya lingkungannya, yang mana biaya tersebut dimasukkan pada biaya belanja pegawai langsung, belanja pegawai tidak langsung dan belanja barang dan jasa. Namun RSUD dr. M. Yunus Bengkulu belum menyajikannya kedalam laporan khusus mengenai akuntansi lingkungannya secara lebih terperinci. RSUD dr. M. Yunus sudah melakukan proses pengidentifikasian, pengakuan, pengukuran, penyajian, dan juga pengungkapan sesuai dengan yang dijelaskan dalam PSAP Nomor 1 Tahun 2010.   
ANALYSIS OF POTENTIAL SUSTAINABILITY DURING THE COVID 19 PANDEMIC PERIOD USING THE MODEL SPRINGATE ON THE INDUSTRY CONSUMER GOODS ARE LISTING ON THE STOCK EXCHANGE INDONESIA IN 2020 Rini Yunita; Nurna Aziza; Abdullah Abdullah
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.673 KB) | DOI: 10.33369/fairness.v11i2.18450

Abstract

This study aims to determine the potential bankruptcy of consumer goods industrial companies using the springate model. The population in this study are all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2020. This study uses a qualitative approach. The sampling technique used in this study was purposive sampling.Based on the sampling using purposive sampling, then obtained as many as 51 companies with 153 observations. The results show that the consumer goods industry manufacturing companies during the COVID-19 pandemic in 2020 have the potential to experience bankruptcy reaching 49.67%.
PENERAPAN MODEL TAM DAN SERVQUAL TERHADAP MINAT MAHASISWA MENGGUNAKAN APLIKASI IPOTGO DI GALERI INVESTASI UNIVERSITAS MUHAMAMDIYAH BENGKULU Ayudho Selviani; Saiful Saiful; Novita Sari
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i2.18452

Abstract

Penelitian ini bertujuan Untuk mengetahui perceived ease of use (kemudahan penggunaan), perceived usefulness(kemanfaatan), Tangibiles (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Katanggapan), Assurance (Jaminan dan Kepastian), Emphaty (Empati),  mempengaruhi minat mahasiswa Menggunakan Aplikasi IPOTGO Di Galeri Investasi Universitas Muhammadiyah Bengkulu. Jenis penelitian ini adalah penelitian kuantitatif. PopulasidalampenelitianiniadalahmahasiswaUniversitasMuhammadiyah Bengkulu (UMB) Prodi Akuntansiangkatan 2018 dan 2017 yang masihaktifTahunAkademik 2019/2020 dantelahmembukarekeningsaham di GaleriInvestasiUniversitasMuhammadiyah Bengkulu berjumlah 386 mahasiswa. sampel yang menjadi responden dalam penelitian ini disesuaikan menjadi sebanyak 80 orang. Analisis data dilakukan menggunakan metode analisis linear berganda.Hasil penelitian menunjukkan bahwa Perceived Ease Of Use (kemudahan penggunaan) dan Responsiveness (Daya Tanggap) berpengaruh secara positif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu.   Sedangkan Perceived Usefulness (kemanfaatan), Tangible (bukti fisik), Reliability (Kehandalan), Assurance (Jaminan), Empathy (Empati)  berpengaruh negatif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu Bengkulu. 
Aspek Finansial dan Tax Avoidance dalam Perspektif Shareholders Sartika Yuliana Tiwan; Mekani Vestari
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.309 KB) | DOI: 10.33369/fairness.v11i3.20978

Abstract

This study aims to provide empirical evidence regarding the effect of profitability, leverage, and capital intensity on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange. The research period used is 6 (six) years, from 2014 through 2019. The data used in this study are secondary data obtained from financial reports. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample selection is determined by the purposive sampling method and the sample used is 130 data. The data analysis method used is multiple linear regression analysis. The results showed that profitability had a significant positive effect on tax avoidance, while leverage had a significant negative effect on tax avoidance, and capital intensity had no significant effect on tax avoidance. This indicates that companies with high pressure tend to avoid tax, while companies that do not experience high pressure conditions tend not to avoid tax.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Ma’rifatul Ula; Solikhul Hidayat
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.801 KB) | DOI: 10.33369/fairness.v11i3.20979

Abstract

Timeliness of financial statements can be seen from the Audit Delay, the period between the closing date of the book and the date of the auditor's report. The purpose of this study is to analyze the effect of firm size, liquidity, profitability, solvency, and audit opinion on audit delays individually (partial), and simultaneously (simultaneously) on audit delays in banking companies listed on the Indonesia Stock Exchange in 2015 - 2017.The data used are secondary data taken from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period obtained from the website www.idx.co.id. The sample of this research is 33 companies from 43 banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method. The data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis.The results of the study show that the variables of Firm Size, Profitability, Solvency and Audit Opinion have no effect on Audit Delay and the Liquidity variable has a negative effect on Audit Delay. While the results of the F test show that Company Size, Liquidity, Profitability Solvency and Audit Opinion have an effect on Audit Delay in Banking Companies listed on the Indonesia Stock Exchange in 2015 - 2017. 

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