Jurnal Fairness
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.
Articles
187 Documents
<![CDATA[SIKLUS HIDUP PERUSAHAAN DAN PENGHINDARAN PAJAK ]]>
<![CDATA[Sari Awlia Sandy]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i2.15224
<![CDATA[This study aims to provide empirical evidence that there are differences in tax avoidance that occurs in every corporate life cycle and the life cycle of the company affect tax avoidance. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2011-2016. The sample of this research is 228 non-financial sector companies listed in Indonesia Stock Exchange 2011-2016. Collection method usig purposive sampling technique. Were selected as a sample of the total 1102 observations this study. The method of analysis in this study using different test Independent Sample t-test and logistic regression analysis.The results of this study indicate that: 1) There is no difference in tax avoidance that occurs in every corporate life cycle either by using ETR proxy or CETR proxy. 2) The life cycle of the company has no effect on tax evasion by the company either by looking at ETR or CETR and doesn’t form a U-Shaped linear pattern.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: STUDI PADA AUDITOR INSPEKTORAT PROVINSI BENGKULU ]]>
<![CDATA[Ranny Sevtiandary]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i2.15225
<![CDATA[The purpose of this study is (1) to analyze the influence the effect of independence on audit quality, (2) to analyze the influence the effect motivation on audit quality, (3) to analyze the influence the effect commitment on audit quality, (4) to analyze the influence the effect experience on audit quality and (5) to analyze the influence the effect competence on audit quality. The data used is the primary data obtained from the questionnaire distributed to the auditor of the Provincial of Bengkulu. The method used is a multiple linear analysis. The results of this study indicate that independence and competence affect audit quality. However, commitmen, motivation, and experience have no effect to audit quality.]]>
<![CDATA[PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA ]]>
<![CDATA[Indah Rafika]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Novita Sari]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 1 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i1.15226
<![CDATA[The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.]]>
<![CDATA[ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN RASIO CAMEL ]]>
<![CDATA[Maya Novianti]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i2.15227
<![CDATA[The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2012-2016 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test.The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.]]>
<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN ETIKA KOMITMEN DIREKSI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Mohamad Yusuf Nofrianto]]>;
<![CDATA[Nurna Azizah]]>;
<![CDATA[Darman Usman]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 1 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i1.15228
<![CDATA[This study aims to examine the causal relationship between corporate governance mechanism variables, board of directors commitment ethics, and company performance. Corporate governance is measured by looking at the effectiveness of commissioners and audit committees, ethical commitment of the board of directors is measured score of 0 to 4 and company performance is measured by return on assets (ROA) and return on equity (ROE). This study found that corporate governance have an influence on company performance as measured using return on assets (ROA), while corporate governance have no influence on company performance as measured using return on assets (ROE). The ethical commitment of the board of directors is unable to strengthen the relationship between corporate governance and company performance as measured by ROA or ROE.]]>
<![CDATA[KINERJA KEUANGAN SEBELUM DAN SETELAH PEMEKARAN DAERAH ]]>
<![CDATA[Benta Palantama Putra]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i2.15229
<![CDATA[This study aimed to analyze the financial performance of the district or the city before and after the expansion in South Sumatera. The population in this study is the entire district of South Sumatera. This type of research used in this research is a quantitative descriptive. The sampling technique used was purposive sample and selected 6 parent districts that experienced split area. Data analysis tools in this test using analysis of the ratio, descriptive statistics, data normality test, and t test (paired t-test).The results of this research show that there are differences in financial performance of district governments before and after expantion in South Sumatera Province measured from the ratio of fiscal decentralization due to Total Income Original Area has increased after expantion, there are differences in financial performance of district governments before and after expantion in South Sumatra Province is measured from the ratio of capital expenditure compatibility due to capital expenditure (development) has increased after expantion, there is no difference in financial performance of district government before and after expantion in South Sumatera Province is measured from the ratio of Income Original Area growth due to the Income Original Area not changed, there was no difference in financial performance of district government before and after expantion in South Sumatera Province measured from ratio of regional finance dependence due to transfer revenue with total fund the regional apparatus did not change.]]>
<![CDATA[CREDIT RISK MANAGEMENT AT BANK BENGKULU MAIN BRANCH DURING COVID-19 PANDEMIC ]]>
<![CDATA[Tri Martini]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Novita Sari]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 1 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i1.15230
<![CDATA[This research purpose is to describe credit risk management at Bank Bengkulu during covid-19 pandemic. This research is a descriptive study that focuses on the phenomenon of activity, namely credit risk management activities done by credit analysts, branch vice leaders and branch leaders. Data collection is done through observations, interviews and documentation that are intended to test each other on the information obtained. This research concluded that credit risk management conducted by Bank Bengkulu main branch is credit risk identification, credit risk measurement and assessment, credit risk control and credit risk monitoring. This research found in the identification stage, credit risk measurement and assessment is done by credit analysts manually or subjectively by making credit analysis reports. During the Covid-19 pandemic, business sectors directly affected such as tourism, hospitality, transportation and service sectors were temporarily suspended for credit disbursement.]]>
<![CDATA[NON DEBT TAX SHIELD, BIAYA CSR, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN TINDAKAN PENGHINDARAN PAJAK OLEH BANK YANG TERDAFTAR DI BEI ]]>
<![CDATA[Nuraini Nuraini]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i2.15231
<![CDATA[This study aims to find empirical evidence on the influence of non-debt tax shield, corporate social responsibility costs, independent commissioners and audit committees on corporate tax avoidance measures. Population in this study are all banking companies listed on the Stock Exchange 2011-2015. 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 30 samples of banking companies with a total of 89 research observations. The results of this study found that non-debt tax shield, independent commissioners and audit committee have a positive effect on tax avoidance measures. While the cost of corporate social responsibility negatively affect the action of tax evasion company.]]>
<![CDATA[PENGARUH ROTASI KANTOR AKUNTAN PUBLIK (KAP), TENURE AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Muhammad Faisal]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i2.15232
<![CDATA[Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as "the probability of an auditor is able to find and report irregularity in client's accounting system”.This study aimed to empirically examine the effect of rotation of the public accounting firms, audit tenure, and the size of the public accounting firms on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2016.This study used purposive sampling method to select sample from the population. Based on this method, sample of 51 manufacturing firms were obtained from the period 2011-2016. The multiple linear regression was used to analysis data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).The results of multiple regression analysis show that the size of public accounting firm positivly affecting on audit quality while the rotation of the public accounting firms and audit tenure has no effect on audit quality.]]>
<![CDATA[IMPLEMENTASI KEBIJAKAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) DI PROVINSI BENGKULU ]]>
<![CDATA[Adi Susanto]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Abdullah Abdullah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 1 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i1.15233
<![CDATA[The purpose of this study was to determine and analyze the implementation of the Employee Additional Income policy in Bengkulu Province. This type of research is descriptive qualitative. The type of data used is primary data obtained through interviews and documentation studies. Respondents or informants in the study were civil apparatus in Bengkulu Province Government recipients of Employee Additional Income. Data analysis method used is descriptive analysis and qualitative analysis. This study found that: (1) Terms of granting Employee Additional Income in the Bengkulu Province Government are calculated based on the determination of job weight, work performance and employee discipline, as stated in the Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees; and (2) Mechanisms for granting Employee Additional Income within the Bengkulu Province Government have been carried out according to operational standards for improving employee welfare in the Bengkulu Province Government, namely based on Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees.]]>
