Pub Date : 2023-12-19DOI: 10.33369/fairness.v12i1.31880
Fadli
This study aims to find empirical evidence regarding the effect of independence, objectivity, work experience, competence, integrity and professional skepticism on audit quality at the Bengkulu Provincial Inspectorate. The type of research used in this research is quantitative research. The type of data used is primary data in the form of values or scores for the answers given by respondents to the questions in the questionnaire. The sampling technique used is the saturated sample/census method. Based on sampling through the saturated sample/census method, 46 samples of Bengkulu Province Inspectorate auditors were obtained. The data was processed through the multiple linear regression statistical test method using SPSS software version 21. The results of the study found that competence had a positive effect on audit quality. Meanwhile, independence, objectivity, work experience integrity and professional skepticism have no effect on audit quality.
{"title":"PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, KOMPETENSI, INTEGRITAS DAN SKEPTISME PROFESIONALTERHADAP KUALITAS AUDIT (STUDI DI INSPEKTORAT PROVINSI BENGKULU)","authors":"Fadli","doi":"10.33369/fairness.v12i1.31880","DOIUrl":"https://doi.org/10.33369/fairness.v12i1.31880","url":null,"abstract":"This study aims to find empirical evidence regarding the effect of independence, objectivity, work experience, competence, integrity and professional skepticism on audit quality at the Bengkulu Provincial Inspectorate. The type of research used in this research is quantitative research. The type of data used is primary data in the form of values or scores for the answers given by respondents to the questions in the questionnaire. The sampling technique used is the saturated sample/census method. \u0000Based on sampling through the saturated sample/census method, 46 samples of Bengkulu Province Inspectorate auditors were obtained. The data was processed through the multiple linear regression statistical test method using SPSS software version 21. The results of the study found that competence had a positive effect on audit quality. Meanwhile, independence, objectivity, work experience integrity and professional skepticism have no effect on audit quality.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":" 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138962709","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}
Pub Date : 2023-12-19DOI: 10.33369/fairness.v13i3.31890
Lulu Amalia Nusron, Vidya Vitta Adhivinna, Vitya Risti Andari
The aim of this research is to test whether tax compliance is influenced by knowledge, awareness and the Samsat corner program at SAMSAT Sewon Bantul. The population of this research is the taxpayer at SAMSAT Corner Sewon Bantul Yogyakarta with 100 people as the sample and accidental sampling is the technique of taking it. This research is quantitative with a list of questions as a means of collecting data and analyzed by multiple regression. The research results obtained were that tax payment compliance was positively influenced by knowledge, awareness and the SAMSAT Corner program.
{"title":"PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR","authors":"Lulu Amalia Nusron, Vidya Vitta Adhivinna, Vitya Risti Andari","doi":"10.33369/fairness.v13i3.31890","DOIUrl":"https://doi.org/10.33369/fairness.v13i3.31890","url":null,"abstract":"The aim of this research is to test whether tax compliance is influenced by knowledge, awareness and the Samsat corner program at SAMSAT Sewon Bantul. The population of this research is the taxpayer at SAMSAT Corner Sewon Bantul Yogyakarta with 100 people as the sample and accidental sampling is the technique of taking it. This research is quantitative with a list of questions as a means of collecting data and analyzed by multiple regression. The research results obtained were that tax payment compliance was positively influenced by knowledge, awareness and the SAMSAT Corner program.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":" 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138961305","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}
Pub Date : 2023-12-19DOI: 10.33369/fairness.v13i2.31891
Lulu Amalia Nusron
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.
{"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}
Pub Date : 2022-05-10DOI: 10.33369/fairness.v11i3.20978
Sartika Yuliana Tiwan, Mekani Vestari
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.
{"title":"Aspek Finansial dan Tax Avoidance dalam Perspektif Shareholders","authors":"Sartika Yuliana Tiwan, Mekani Vestari","doi":"10.33369/fairness.v11i3.20978","DOIUrl":"https://doi.org/10.33369/fairness.v11i3.20978","url":null,"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"12 38 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":"115711367","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}
Pub Date : 2022-05-10DOI: 10.33369/fairness.v11i3.20980
Narapati Abharina Kibran Niode, M. Yusuf
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.
{"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}
Pub Date : 2022-05-10DOI: 10.33369/fairness.v11i3.20979
Ma’rifatul Ula, S. Hidayat
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.
{"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}
Pub Date : 2021-10-18DOI: 10.33369/fairness.v11i1.18439
Usi Uswatun Hasanah, Nurna Aziza, Siti Aisyah
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.
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING","authors":"Usi Uswatun Hasanah, Nurna Aziza, Siti Aisyah","doi":"10.33369/fairness.v11i1.18439","DOIUrl":"https://doi.org/10.33369/fairness.v11i1.18439","url":null,"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"71 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":"115682877","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}
Pub Date : 2021-10-18DOI: 10.33369/FAIRNESS.V11I2.18450
Rini Yunita, Nur Aziza, Abdullah Abdullah
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%.
{"title":"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","authors":"Rini Yunita, Nur Aziza, Abdullah Abdullah","doi":"10.33369/FAIRNESS.V11I2.18450","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V11I2.18450","url":null,"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%.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"39 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":"133309922","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}
Pub Date : 2021-10-18DOI: 10.33369/fairness.v11i1.18445
Levy Oktri Darti, R. Indriani, Lisa Martiah Nila Puspita
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.
本研究旨在分析明古鲁市立法委员和行政人员财务素养对预算松弛的差异和影响。这项研究是在Bengkulu Utara Regency的地方政府进行的。研究采用定量分析方法。抽样方法采用非概率抽样和目的性抽样技术。样本是与预算机构(Banggar)有关的所有OPD雇员和DPRD成员。这些样本是所有OPD北明库卢县的机构负责人、规划司司长和财政司司长以及明库卢北明库卢县人民部成员。研究结果表明，该分析模型是非常适合的。独立样本t检验的差异检验结果显示，北明库鲁县立法委员和行政委员的财务素养存在显著差异，北明库鲁县立法委员和行政委员的预算懈怠没有显著差异。在多元线性回归检验中，财务知识对预算松弛有显著影响，财务行为对预算松弛有显著影响，财务态度对北明古鲁县立法人员和行政人员预算松弛有显著影响。从计算结果可知，自变量调整后的R2为0.095或9.5%。这意味着员工的预算松弛变量可以用财务素养变量(X) 9.5%来解释。剩下的90.5%是由模型之外的变量解释的。
{"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}
Pub Date : 2021-10-18DOI: 10.33369/FAIRNESS.V11I1.18438
Irwansyah Irwansyah, Isma Coryanata, S. Sukardi
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.
{"title":"PENGARUH KOMPLEKSITAS TUGAS, TEKANAN WAKTU, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU","authors":"Irwansyah Irwansyah, Isma Coryanata, S. Sukardi","doi":"10.33369/FAIRNESS.V11I1.18438","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V11I1.18438","url":null,"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.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"44 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":"116269267","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：