Pub Date : 2021-10-18DOI: 10.33369/FAIRNESS.V11I2.18447
Marsi Fella Rizki, H. Husaini, Fitrawati Ilyas
This study aims to find empirical evidence regarding the effect of the characteristics of the Sharia Supervisory Board on the performance of Islamic banking and whether there is a moderating effect of risk taking. The characteristics of the Sharia Supervisory Board in this study consist of the size of the Sharia Supervisory Board, the education of the Sharia Supervisory Board in the field of finance and Islamic banking, the Sharia Supervisory Board’s foreign scholar, and the Sharia Supervisory Board's busy. The population in this study were all Islamic banks in Southeast Asia in 2015-2019. Based on sampling through purposive sampling technique, 27 samples of Islamic banks. This research data analysis method is WrapPLS. By using WrapPls, the research finds that the Sharia Supervisory Board has a positive and significant effect on bang performance, and risk taking moderates the effect of the Sharia Supervisory Board on bank performance.
{"title":"PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERBANKAN YANG DIMODERASI OLEH PENGAMBILAN RISIKO BANK (Studi Pada Bank Syariah Di Asia Tenggara Periode 2015-2019)","authors":"Marsi Fella Rizki, H. Husaini, Fitrawati Ilyas","doi":"10.33369/FAIRNESS.V11I2.18447","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V11I2.18447","url":null,"abstract":"This study aims to find empirical evidence regarding the effect of the characteristics of the Sharia Supervisory Board on the performance of Islamic banking and whether there is a moderating effect of risk taking. The characteristics of the Sharia Supervisory Board in this study consist of the size of the Sharia Supervisory Board, the education of the Sharia Supervisory Board in the field of finance and Islamic banking, the Sharia Supervisory Board’s foreign scholar, and the Sharia Supervisory Board's busy. The population in this study were all Islamic banks in Southeast Asia in 2015-2019. Based on sampling through purposive sampling technique, 27 samples of Islamic banks. This research data analysis method is WrapPLS. By using WrapPls, the research finds that the Sharia Supervisory Board has a positive and significant effect on bang performance, and risk taking moderates the effect of the Sharia Supervisory Board on bank performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"4 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":"134603857","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.V8I2.15199
Aulia Permatasari, Fachruzzaman Fachruzzaman, A. Abdullah
The purpose of this study was to determine whether the effectiveness of operational audits, internal control and professionalism of financial management personnel had an effect on the quality of hospital financial reports. This research is a causal comparative study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management officers of Bengkulu hospital. To obtain data, field research techniques is used with documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the arguments of the authors and distributing questionnaires. All data presentation and analysis used in this study used the assistance. For testing the questionnaire used analyzes of validity tests, reliability tests, classical assumption tests consisting of normality test, multicollinearity test and heteroscedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism has a significant effect on the quality of hospital financial reports.
{"title":"PENGARUH EFEKTIVITAS AUDIT OPERASIONAL, PENGENDALIAN INTERNAL DAN PROFESIONALISME APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT","authors":"Aulia Permatasari, Fachruzzaman Fachruzzaman, A. Abdullah","doi":"10.33369/FAIRNESS.V8I2.15199","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V8I2.15199","url":null,"abstract":"The purpose of this study was to determine whether the effectiveness of operational audits, internal control and professionalism of financial management personnel had an effect on the quality of hospital financial reports. This research is a causal comparative study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management officers of Bengkulu hospital. To obtain data, field research techniques is used with documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the arguments of the authors and distributing questionnaires. All data presentation and analysis used in this study used the assistance. For testing the questionnaire used analyzes of validity tests, reliability tests, classical assumption tests consisting of normality test, multicollinearity test and heteroscedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism has a significant effect on the quality of hospital financial reports.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"1 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":"131193824","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.v11i1.18446
Zoriton Zoriton, H. Husaini, Darman Usman
This study was conducted with the aim of empirically testing the analysis of the influence of internal audit, managerial ownership, independent commissioners, and audit committees on Non-Performing Loans (NPLs) on banking companies listed on the Indonesia Stock Exchange (IDX). This type of research is causal research, namely this study looks for a causal relationship between the independent variable and the dependent variable. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011-2018, namely 45 banking companies. The sample in this study was obtained by the purpose sampling method. Based on existing criteria, 31 banking companies were obtained. Hypothesis testing is done by multiple linear regression analysis.The results of the internal audit variable, managerial ownership, independent commissioner research have a negative effect on Non-Performing Loans (NPL) on banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018. The auditing committee variable does not affect the Non Performing Loans (NPL) of banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018
{"title":"PENGARUH MEKANISME CORPORATE GOVERNANCE (GCG) TERHADAP NON PERFORMING LOAN (NPL) PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Zoriton Zoriton, H. Husaini, Darman Usman","doi":"10.33369/fairness.v11i1.18446","DOIUrl":"https://doi.org/10.33369/fairness.v11i1.18446","url":null,"abstract":"This study was conducted with the aim of empirically testing the analysis of the influence of internal audit, managerial ownership, independent commissioners, and audit committees on Non-Performing Loans (NPLs) on banking companies listed on the Indonesia Stock Exchange (IDX). This type of research is causal research, namely this study looks for a causal relationship between the independent variable and the dependent variable. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011-2018, namely 45 banking companies. The sample in this study was obtained by the purpose sampling method. Based on existing criteria, 31 banking companies were obtained. Hypothesis testing is done by multiple linear regression analysis.The results of the internal audit variable, managerial ownership, independent commissioner research have a negative effect on Non-Performing Loans (NPL) on banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018. The auditing committee variable does not affect the Non Performing Loans (NPL) of banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"37 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":"126615172","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.V11I2.18449
Sylvia Noviriani, Fachruzzaman Fachruzzaman, L. Puspita
Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, dan kesesuaian antara PSAP Nomor 1 Tahun 2010 tentang penyajian laporan keuangan dengan proses pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan di lingkungan RSUD dr. M. Yunus Bengkulu. Penelitian ini dilakukan di RSUD dr. M. Yunus Provinsi Bengkulu. Jenis Penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Hasil dari penelitian ini adalah RSUD dr. M. Yunus Provinsi Bengkulu telah melakukan pengelolahan limbah dengan baik, terbukti RSUD dr. M. Yunus Bengkulu telah mengeluarkan biaya-biaya terkait dengan lingkungan. Sehingga hal tersebut sejalan dengan UU No. 32 Tahun 2009 tentang perlindungan dan pengelolahan lingkungan hidup dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). RSUD dr. M. Yunus Bengkulu belum menerapkan akuntansi lingkungan sepenuhnya, dikarenakan pada biaya lingkungan hanya dimasukkan pada belanja pegawai langsung, belanja pegawai tidak langsung, dan belanja barang dan jasa. Pada penerapan akuntansi lingkungan, RSUD dr. M. Yunus Bengkulu sudah menerapkan akuntansi biaya lingkungannya, yang mana biaya tersebut dimasukkan pada biaya belanja pegawai langsung, belanja pegawai tidak langsung dan belanja barang dan jasa. Namun RSUD dr. M. Yunus Bengkulu belum menyajikannya kedalam laporan khusus mengenai akuntansi lingkungannya secara lebih terperinci. RSUD dr. M. Yunus sudah melakukan proses pengidentifikasian, pengakuan, pengukuran, penyajian, dan juga pengungkapan sesuai dengan yang dijelaskan dalam PSAP Nomor 1 Tahun 2010.
{"title":"ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH DR. M. YUNUS PROVINSI BENGKULU","authors":"Sylvia Noviriani, Fachruzzaman Fachruzzaman, L. Puspita","doi":"10.33369/FAIRNESS.V11I2.18449","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V11I2.18449","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, dan kesesuaian antara PSAP Nomor 1 Tahun 2010 tentang penyajian laporan keuangan dengan proses pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan di lingkungan RSUD dr. M. Yunus Bengkulu. Penelitian ini dilakukan di RSUD dr. M. Yunus Provinsi Bengkulu. Jenis Penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Hasil dari penelitian ini adalah RSUD dr. M. Yunus Provinsi Bengkulu telah melakukan pengelolahan limbah dengan baik, terbukti RSUD dr. M. Yunus Bengkulu telah mengeluarkan biaya-biaya terkait dengan lingkungan. Sehingga hal tersebut sejalan dengan UU No. 32 Tahun 2009 tentang perlindungan dan pengelolahan lingkungan hidup dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). RSUD dr. M. Yunus Bengkulu belum menerapkan akuntansi lingkungan sepenuhnya, dikarenakan pada biaya lingkungan hanya dimasukkan pada belanja pegawai langsung, belanja pegawai tidak langsung, dan belanja barang dan jasa. Pada penerapan akuntansi lingkungan, RSUD dr. M. Yunus Bengkulu sudah menerapkan akuntansi biaya lingkungannya, yang mana biaya tersebut dimasukkan pada biaya belanja pegawai langsung, belanja pegawai tidak langsung dan belanja barang dan jasa. Namun RSUD dr. M. Yunus Bengkulu belum menyajikannya kedalam laporan khusus mengenai akuntansi lingkungannya secara lebih terperinci. RSUD dr. M. Yunus sudah melakukan proses pengidentifikasian, pengakuan, pengukuran, penyajian, dan juga pengungkapan sesuai dengan yang dijelaskan dalam PSAP Nomor 1 Tahun 2010. ","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"24 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":"133098468","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}
Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle, effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.
目的:本研究旨在为经营性现金流量、经营性周期、董事会有效性和审计委员会有效性对盈余持续性的影响提供实证证据。研究中使用的样本是2014-2018年在印度尼西亚证券交易所上市的制造公司，共有400个观察样本。研究方法:本研究采用SPSS version 24程序进行多元回归分析。本研究使用的样本是2014-2018年在印度尼西亚证券交易所上市的一家制造公司。本研究的样本采用目的抽样的方法，样本总数为400个观察点。结果:研究结果表明，经营性现金流量和董事会有效性对盈余持续性有正向影响，而对于经营周期变量和审计委员会有效性对盈余持续性没有影响。局限性:本研究的局限性在于部分样本公司的财务报告和年报无法查阅，因此在样本数量上，减少了样本数量，研究结果可能不太理想。贡献:本研究的含义是提供代理理论的理论信息，其中存在代理冲突可能导致盈余持续性下降，因此需要监控成本来最小化代理冲突。对于制造公司和进一步的研究，这项研究有望提供更多的信息和理解，什么可以鼓励增加持续盈利。
{"title":"PENGARUH ARUS KAS OPERASI, SIKLUS OPERASI, EFEKTIFITAS DEWAN KOMISARIS, DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)","authors":"Mujiono Mujiono, Madani Hatta, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi","doi":"10.33369/FAIRNESS.V11I2.18448","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V11I2.18448","url":null,"abstract":"Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle, effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"237 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":"123024456","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 : 2021-10-05DOI: 10.33369/fairness.v8i2.15204
Dessy Dessy, Kamaludin Kamaludin, Nikmah Nikmah
This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. 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 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.
{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI","authors":"Dessy Dessy, Kamaludin Kamaludin, Nikmah Nikmah","doi":"10.33369/fairness.v8i2.15204","DOIUrl":"https://doi.org/10.33369/fairness.v8i2.15204","url":null,"abstract":"This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. 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 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126931713","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 : 2021-10-05DOI: 10.33369/fairness.v8i2.15203
Siti Afifah, Fadli Fadli, Baihaqi Baihaqi
This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.
{"title":"PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH","authors":"Siti Afifah, Fadli Fadli, Baihaqi Baihaqi","doi":"10.33369/fairness.v8i2.15203","DOIUrl":"https://doi.org/10.33369/fairness.v8i2.15203","url":null,"abstract":"This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120921952","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 : 2021-10-05DOI: 10.33369/fairness.v8i2.15200
Muhammad Akbar Wisesa, S. Saiful
This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.
{"title":"PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA","authors":"Muhammad Akbar Wisesa, S. Saiful","doi":"10.33369/fairness.v8i2.15200","DOIUrl":"https://doi.org/10.33369/fairness.v8i2.15200","url":null,"abstract":"This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126875950","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 : 2021-10-05DOI: 10.33369/fairness.v8i2.15197
Agung Tri Adfi, Ridwan Nurazi, Siti Aisyah
The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.
{"title":"REAKSI PASAR INDONESIA ATAS PENGUMUMAN PEMINDAHAN IBU KOTA ISRAEL","authors":"Agung Tri Adfi, Ridwan Nurazi, Siti Aisyah","doi":"10.33369/fairness.v8i2.15197","DOIUrl":"https://doi.org/10.33369/fairness.v8i2.15197","url":null,"abstract":"The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126159398","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 : 2021-10-05DOI: 10.33369/fairness.v8i2.15202
Pika Pika, S. Saiful, Nila Aprila
This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure
{"title":"PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN","authors":"Pika Pika, S. Saiful, Nila Aprila","doi":"10.33369/fairness.v8i2.15202","DOIUrl":"https://doi.org/10.33369/fairness.v8i2.15202","url":null,"abstract":"This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130422037","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}
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