JURNAL FAIRNESS最新文献_第10页

PENGARUH KUALITAS AUDIT, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA 审计质量、公司治理和杠杆对利润管理的影响

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i3.15243

Hendri Gunawansyah

引用次数: 0

PENGHINDARAN PAJAK, TUNNELING, KONEKSI POLITIK, DAN NILAI PERUSAHAAN NON KEUANGAN INDONESIA 避税、挖隧道、政治关系和非金融企业价值

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i1.15223

Aulia Rahmadita

引用次数: 0

PENGARUH ROTASI KANTOR AKUNTAN PUBLIK (KAP), TENURE AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT 公共会计办公室轮换、中级审计和引擎盖大小对审计质量的影响

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i2.15232

Muhammad Faisal

{"title":"PENGARUH ROTASI KANTOR AKUNTAN PUBLIK (KAP), TENURE AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT","authors":"Muhammad Faisal","doi":"10.33369/fairness.v9i2.15232","DOIUrl":"https://doi.org/10.33369/fairness.v9i2.15232","url":null,"abstract":"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115002925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

KONFLIK PERAN, KETIDAKJELASAN PERAN, STRES KERJA, DAN KUALITAS AUDIT INSPEKTORAT PROVINSI BENGKULU 本库鲁省的角色冲突、角色不清、工作压力和审计质量

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i3.15238

Litania Litania

{"title":"KONFLIK PERAN, KETIDAKJELASAN PERAN, STRES KERJA, DAN KUALITAS AUDIT INSPEKTORAT PROVINSI BENGKULU","authors":"Litania Litania","doi":"10.33369/fairness.v9i3.15238","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15238","url":null,"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128697850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA 马基雅维利的性质、个人科斯特和对意愿向苏门答腊地区法务和人权事务办公室的财务和预算进行告密的专业承诺的影响

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I3.15268

Vina Syafrudin, Lismawati Lismawati, Nila Aprila

引用次数: 4

PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA 政府内部监察员在审查预算工作计划方面的作用，即班古鲁摄政的财政成功质量保证

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I3.15263

Dian Amalia Ulfa, Fachruzzaman Fachruzzaman, A. Abdullah

{"title":"PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA","authors":"Dian Amalia Ulfa, Fachruzzaman Fachruzzaman, A. Abdullah","doi":"10.33369/FAIRNESS.V10I3.15263","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15263","url":null,"abstract":"The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125113545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA 良好的公司治理对印尼证券交易所注册的银行利润管理的影响

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I1.15226

Indah Rafika, H. Husaini, Novita Sari

引用次数: 0

PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH 对班古鲁区的公共参与、问责制、透明度和诚信的影响

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i1.15220

Pesi Suryani

引用次数: 1

PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH 同步规划和预算、人力资源质量和组织对班古鲁中区政府绩效的承诺的影响

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I1.15237

Adi Yanuar Fadillah, Nurna Aziza, Lisa Martiah