JURNAL FAIRNESS最新文献_第2页

PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, KOMPETENSI, INTEGRITAS DAN SKEPTISME PROFESIONALTERHADAP KUALITAS AUDIT (STUDI DI INSPEKTORAT PROVINSI BENGKULU) 独立性、客观性、工作经验、胜任能力、诚信和职业怀疑态度对审计质量的影响（对明古鲁省监察局的研究）

JURNAL FAIRNESS Pub Date : 2023-12-19 DOI: 10.33369/fairness.v12i1.31880

Fadli

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PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR 纳税人知识、纳税人意识和 Samsat Corner 计划对机动车辆纳税人遵纪守法的影响

JURNAL FAIRNESS Pub Date : 2023-12-19 DOI: 10.33369/fairness.v13i3.31890

Lulu Amalia Nusron, Vidya Vitta Adhivinna, Vitya Risti Andari

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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DENGAN METODE RGEC 用 RGC 方法比较分析国有银行和私营银行的健康水平

JURNAL FAIRNESS Pub Date : 2023-12-19 DOI: 10.33369/fairness.v13i2.31891

Lulu Amalia Nusron

{"title":"ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DENGAN METODE RGEC","authors":"Lulu Amalia Nusron","doi":"10.33369/fairness.v13i2.31891","DOIUrl":"https://doi.org/10.33369/fairness.v13i2.31891","url":null,"abstract":"The research aims to determine the assessment of the soundness level of state-owned banks and private banks book IV using the RGEC method during 2015-2019. The population of this research is all banks registered with the Financial Services Authority. This research is descriptive with a quantitative approach. The sample performance in this research used purposive sampling technique with certain criteria. The criteria are 1) The sample conventional commercial banks & state-owned enterprises are those included in book IV in 2015 - 2019. 2) National private banks & state-owned enterprises with core capital of more than 30 trillion & included in book IV during 2015-2019. 3) State-owned banks and conventional banks with a ratio of large and small core capital that are proportional to the value of the analysis method used is the different test with the independent sample test. The results of this research on the health assessment of the bank show that the NPL, LDR and ROA ratios are significant differences between private banks IV and state-owned banks, while for GCG, CAR and NIM there is no significant difference between the soundness level of state- owned banks and private banks BUKU IV.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138962290","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: 0

Aspek Finansial dan Tax Avoidance dalam Perspektif Shareholders

JURNAL FAIRNESS Pub Date : 2022-05-10 DOI: 10.33369/fairness.v11i3.20978

Sartika Yuliana Tiwan, Mekani Vestari

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Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal) 政府组织的公共责任问题(Tegal市市政设备组织的研究)

JURNAL FAIRNESS Pub Date : 2022-05-10 DOI: 10.33369/fairness.v11i3.20980

Narapati Abharina Kibran Niode, M. Yusuf

{"title":"Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal)","authors":"Narapati Abharina Kibran Niode, M. Yusuf","doi":"10.33369/fairness.v11i3.20980","DOIUrl":"https://doi.org/10.33369/fairness.v11i3.20980","url":null,"abstract":"The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129492965","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: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY 分析影响DELAY审计的因素

JURNAL FAIRNESS Pub Date : 2022-05-10 DOI: 10.33369/fairness.v11i3.20979

Ma’rifatul Ula, S. Hidayat

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY","authors":"Ma’rifatul Ula, S. Hidayat","doi":"10.33369/fairness.v11i3.20979","DOIUrl":"https://doi.org/10.33369/fairness.v11i3.20979","url":null,"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. ","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115538047","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: 0

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING 企业社会责任、负债成本、盈利能力等变量的干预作用

JURNAL FAIRNESS Pub Date : 2021-10-18 DOI: 10.33369/fairness.v11i1.18439

Usi Uswatun Hasanah, Nurna Aziza, Siti Aisyah

引用次数: 0

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 利用行业springate模型分析2019冠状病毒大流行期间的潜在可持续性，消费品将于2020年在印度尼西亚证券交易所上市

JURNAL FAIRNESS Pub Date : 2021-10-18 DOI: 10.33369/FAIRNESS.V11I2.18450

Rini Yunita, Nur Aziza, Abdullah Abdullah

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THE EFFECT OF FINANCIAL LITERATION TOWARDS BUDGETARY SLACK (Study on Legislative and Executive Members in Bengkulu Utara Regency) 财务素养对预算松弛的影响(对明古鲁市立法和行政人员的研究)

JURNAL FAIRNESS Pub Date : 2021-10-18 DOI: 10.33369/fairness.v11i1.18445

Levy Oktri Darti, R. Indriani, Lisa Martiah Nila Puspita

{"title":"THE EFFECT OF FINANCIAL LITERATION TOWARDS BUDGETARY SLACK (Study on Legislative and Executive Members in Bengkulu Utara Regency)","authors":"Levy Oktri Darti, R. Indriani, Lisa Martiah Nila Puspita","doi":"10.33369/fairness.v11i1.18445","DOIUrl":"https://doi.org/10.33369/fairness.v11i1.18445","url":null,"abstract":"This study aims to analyze the differences and effects of financial literacy on budgetary slack between individuals who work as legislators and executives in Bengkulu Utara Regency. This research was conducted in the regional government of Bengkulu Utara Regency. Research using quantitative analysis methods. The sampling method used is non-probability sampling with purposive sampling technique. The sample is all OPD employees and DPRD members in Bengkulu Utara Regency who are involved in the Budget Agency (Banggar).The samples were head of agency, head of planning subdivision of finance subdivision in all OPD Northern Bengkulu Regency and members of the Bengkulu Utara Regency DPRD. The results of this study are to show that the analysis model is very fit. In the results of the Independent Sample t-test Difference Test there were significant differences in financial literacy in legislative and executive members in North Bengkulu Regency, there were no significant differences in the Budgetary slack in legislative and executive members in North Bengkulu Regency. In the multiple linear regression test Financial Knowledge has a significant effect on Budgetary Slack, Financial Behavior has a significant effect on Budgetary Slack and Financial Attitude has a significant effect on Budgetary Slack on legislative and executive members in North Bengkulu Regency. From the calculation results it is known that the independent variable shows Adjusted R2 of 0.095 or 9.5%. This means that the Budgetary slack variable of employees can be explained by the Financial Literacy variable (X) 9.5%. The remaining 90.5% is explained by variables outside the model.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122534265","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: 0

PENGARUH KOMPLEKSITAS TUGAS, TEKANAN WAKTU, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU 任务复杂性、时间压力和损失控制对班古鲁省审计员绩效的影响

JURNAL FAIRNESS Pub Date : 2021-10-18 DOI: 10.33369/FAIRNESS.V11I1.18438

Irwansyah Irwansyah, Isma Coryanata, S. Sukardi

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