JURNAL FAIRNESS最新文献_第9页

PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN ETIKA KOMITMEN DIREKSI SEBAGAI VARIABEL MODERASI 公司治理机制对管理层绩效的影响，其管理理念为温和型变量

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I1.15228

Mohamad Yusuf Nofrianto, Nurna Azizah, Darman Usman

引用次数: 0

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA 人力资源质量、信息技术利用、政府会计标准理解和对金夏县财务报告质量控制系统的内部控制

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I2.15247

Diana Puspita, Fadli Fadli, Halimatusyadiah Halimatusyadiah

{"title":"PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA","authors":"Diana Puspita, Fadli Fadli, Halimatusyadiah Halimatusyadiah","doi":"10.33369/FAIRNESS.V10I2.15247","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I2.15247","url":null,"abstract":"This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"1 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":"126413452","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: 3

SIKLUS HIDUP PERUSAHAAN DAN PENGHINDARAN PAJAK 公司寿命和逃税

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i2.15224

Sari Awlia Sandy

引用次数: 0

IMPLEMENTASI KEBIJAKAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) DI PROVINSI BENGKULU 本库鲁省员工收入辅助政策(TPP)的实施

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I1.15233

Adi Susanto, Fachruzzaman Fachruzzaman, A. Abdullah

{"title":"IMPLEMENTASI KEBIJAKAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) DI PROVINSI BENGKULU","authors":"Adi Susanto, Fachruzzaman Fachruzzaman, A. Abdullah","doi":"10.33369/FAIRNESS.V10I1.15233","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15233","url":null,"abstract":"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"15 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":"121055521","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: 3

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN NON KEUNGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI 审计委员会的特征影响了企业财务报表的质量，其审计质量为温和型变量

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i3.15240

D. Pertiwi

{"title":"PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN NON KEUNGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI","authors":"D. Pertiwi","doi":"10.33369/fairness.v9i3.15240","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15240","url":null,"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"8 8 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":"133377667","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

MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU 动机、承诺、工作满意度、转会计专业的愿望

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I3.15265

Tiara Eriza, S. Saiful, Halimatusyadiah Halimatusyadiah

引用次数: 0

CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 在印尼证券交易所注册的非金融公司的内部治理和财务报表

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I2.15259

R. Rizki, H. Husaini, P. P. Midiastuty

{"title":"CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"R. Rizki, H. Husaini, P. P. Midiastuty","doi":"10.33369/FAIRNESS.V10I2.15259","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I2.15259","url":null,"abstract":"This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"18 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":"121081085","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

MANAJEMEN LABA, PROFITABILITAS, UKURAN BANK, DEWAN KOMISARIS DAN CORPORATE SOCIAL RESPONSIBILITY BANK SYARIAH

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i3.15236

Elsya Septiani Putri

引用次数: 0

PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU 本库鲁省省政府人员参与、工作满意度、组织承诺和表现

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I3.15267

Ridha Ridha, Fadli Fadli, Halimatusyadiah Halimatusyadiah

引用次数: 0

ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN RASIO CAMEL 伊斯兰银行和传统银行使用骆驼比例进行比较

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/fairness.v9i2.15227

Maya Novianti

引用次数: 0