Pub Date : 2021-04-01DOI: 10.33369/fairness.v5i2.15305
Nikmah Nikmah, Sitohang Pardamean
This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sample of 19 companies. Data analysis methods used in this study are Moderated Regression Analysis (MRA) and multiple regression analysis using SPSS 16. The results of this study showed that after the application of PSAK 50 and 55 (revised 2006) can improve the relevance of information on the fair value of financial instruments. This is supported by the results of studies showing that the fair value of financial instruments can improve the ability of earnings to predict future earnings and future cash flows using the balance sheet approach. However, this research has not been able to provide evidence that the components of other comprehensive income can provide an incremental effect on the ability of earnings to predict future earnings and future cash flows using an income statement approach.
{"title":"FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT","authors":"Nikmah Nikmah, Sitohang Pardamean","doi":"10.33369/fairness.v5i2.15305","DOIUrl":"https://doi.org/10.33369/fairness.v5i2.15305","url":null,"abstract":"This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sample of 19 companies. Data analysis methods used in this study are Moderated Regression Analysis (MRA) and multiple regression analysis using SPSS 16. The results of this study showed that after the application of PSAK 50 and 55 (revised 2006) can improve the relevance of information on the fair value of financial instruments. This is supported by the results of studies showing that the fair value of financial instruments can improve the ability of earnings to predict future earnings and future cash flows using the balance sheet approach. However, this research has not been able to provide evidence that the components of other comprehensive income can provide an incremental effect on the ability of earnings to predict future earnings and future cash flows using an income statement approach.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123551053","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 : 2021-04-01DOI: 10.33369/fairness.v5i2.15306
H. Husaini, Siti Aisyah, Hasrini Verawati
This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. This research is motivated by the fact that the financial management of public service agencies that applied at the University of Bengkulu is not effective, because a number of phenomena which appear among others: the mindset (mindset), patterns of attitudes and patterns of management actions in the bureaucracy still long before BLU is rigid (inflexible) and not flexible in financial management, and management tend to be transparent as well as with the process of disbursement and financial reporting has not shown the expected public accountability.The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control and governance of the effectiveness of financial management This research was conducted by giving questionnaires to financial managers University of Bengkulu that have been based on the ease of obtaining the sample. The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU","authors":"H. Husaini, Siti Aisyah, Hasrini Verawati","doi":"10.33369/fairness.v5i2.15306","DOIUrl":"https://doi.org/10.33369/fairness.v5i2.15306","url":null,"abstract":"This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. This research is motivated by the fact that the financial management of public service agencies that applied at the University of Bengkulu is not effective, because a number of phenomena which appear among others: the mindset (mindset), patterns of attitudes and patterns of management actions in the bureaucracy still long before BLU is rigid (inflexible) and not flexible in financial management, and management tend to be transparent as well as with the process of disbursement and financial reporting has not shown the expected public accountability.The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control and governance of the effectiveness of financial management This research was conducted by giving questionnaires to financial managers University of Bengkulu that have been based on the ease of obtaining the sample. The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117340851","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}
This research is quantitative research to exam of the implementation of Government Internal Control System (GICS) which include the control environment, risk assessment, control activities, information and communication, and monitoring of financial management. The research was conducted on the entire regional work units (40 SKPD) Bengkulu city government. Data obtained from questionnaires to 40 respondents, the toplevel officials at all on education. The results showed that the Government Internal Control System Implementation (GICS) includes control environment, risk assessment, control activities, information and communication, and monitoring simultaneously affect the financial management area. The better implementation of the GICS, the better financial management. GICS components partially proven positive effect on financial management is risk assessment, information and communication, and monitoring. The better the risk assessments conducted, information and communication systems are applied, and evaluation/ monitoring of implementation GICS good, the better the financial management area in Bengkulu city government on education.
{"title":"ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN DAERAH","authors":"Dika Jaya Apriani, Irwansyah Irwansyah, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i3.15287","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15287","url":null,"abstract":"This research is quantitative research to exam of the implementation of Government Internal Control System (GICS) which include the control environment, risk assessment, control activities, information and communication, and monitoring of financial management. The research was conducted on the entire regional work units (40 SKPD) Bengkulu city government. Data obtained from questionnaires to 40 respondents, the toplevel officials at all on education. The results showed that the Government Internal Control System Implementation (GICS) includes control environment, risk assessment, control activities, information and communication, and monitoring simultaneously affect the financial management area. The better implementation of the GICS, the better financial management. GICS components partially proven positive effect on financial management is risk assessment, information and communication, and monitoring. The better the risk assessments conducted, information and communication systems are applied, and evaluation/ monitoring of implementation GICS good, the better the financial management area in Bengkulu city government on education.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126674439","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}
This study examined the effect of understanding the Government Accounting Standards, Education-training, and on the performance of work experience in the financial report's authors Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained on the apparatus authors employee financial statements on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Data were analyzed using SPSS. Based on data from 40 respondents who participated in the study, the research found that simultaneous understanding of the Government Accounting Standards, Education-training, and work experience affect the performance of the compilers of the financial statements on regional work units (SKPD) Bengkulu provincial government. Only a partial understanding of the Governmental Accounting Standards, and work experience has a significant positive impact on the performance of the compilers of the financial statements on education government of Bengkulu province.
{"title":"ANALISIS PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PENDIDIKAN-LATIHAN (DIKLAT), DAN PENGALAMAN KERJA TERHADAP KINERJA PENYUSUN LAPORAN KEUANGAN PEMERINTAH DAERAH","authors":"Puji Rahayu Harlina, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i1.15275","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15275","url":null,"abstract":"This study examined the effect of understanding the Government Accounting Standards, Education-training, and on the performance of work experience in the financial report's authors Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained on the apparatus authors employee financial statements on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Data were analyzed using SPSS. Based on data from 40 respondents who participated in the study, the research found that simultaneous understanding of the Government Accounting Standards, Education-training, and work experience affect the performance of the compilers of the financial statements on regional work units (SKPD) Bengkulu provincial government. Only a partial understanding of the Governmental Accounting Standards, and work experience has a significant positive impact on the performance of the compilers of the financial statements on education government of Bengkulu province.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123110018","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 : 2021-04-01DOI: 10.33369/fairness.v3i1.15279
Kresnawati Kresnawati
Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.
{"title":"ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu)","authors":"Kresnawati Kresnawati","doi":"10.33369/fairness.v3i1.15279","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15279","url":null,"abstract":"Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115682259","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}
This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU","authors":"Yun Fitriano, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i1.15277","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15277","url":null,"abstract":"This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116485185","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 : 2021-04-01DOI: 10.33369/fairness.v3i2.15282
Dian Kurniawati, Ridwan Nurazi, Lisa Martiah
The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness
{"title":"PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI","authors":"Dian Kurniawati, Ridwan Nurazi, Lisa Martiah","doi":"10.33369/fairness.v3i2.15282","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15282","url":null,"abstract":"The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124807845","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 : 2021-04-01DOI: 10.33369/fairness.v3i2.15281
Deo Rizki Vanchris, Fadli Fadli, Siti Aisyah
This research aims is to determine whether there are the effect of General Allocation Fund for Local Own Source Revenue, the effect of General Allocation Fund for Capital Expenditure, the effect of Capital Expenditure for Local Own Source Revenue, and the effect of General Allocation Fund for Local Own Source Revenue through Capital Expenditure. The samples used in this research are local governments of Sumbagsel in period 2008-2012. The analysis instrument used to determine the influence between variables was tested using linear regression analysis and used to the path analysis with SPSS program version 16.00. The results of research show that the General Allocation Fund has a positive effect on Local Own Source Revenue, the General Allocation Fund has a positive effect on Capital Expenditure, the Capital Expenditure has a positive effect on Local Own Source Revenue, and the General Allocation Fund has no effect on the Local Own Source Revenue through Capital Expenditure.
{"title":"PENGARUH DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten/Kota Se-Sumbagsel Tahun 2008-2012)","authors":"Deo Rizki Vanchris, Fadli Fadli, Siti Aisyah","doi":"10.33369/fairness.v3i2.15281","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15281","url":null,"abstract":"This research aims is to determine whether there are the effect of General Allocation Fund for Local Own Source Revenue, the effect of General Allocation Fund for Capital Expenditure, the effect of Capital Expenditure for Local Own Source Revenue, and the effect of General Allocation Fund for Local Own Source Revenue through Capital Expenditure. The samples used in this research are local governments of Sumbagsel in period 2008-2012. The analysis instrument used to determine the influence between variables was tested using linear regression analysis and used to the path analysis with SPSS program version 16.00. The results of research show that the General Allocation Fund has a positive effect on Local Own Source Revenue, the General Allocation Fund has a positive effect on Capital Expenditure, the Capital Expenditure has a positive effect on Local Own Source Revenue, and the General Allocation Fund has no effect on the Local Own Source Revenue through Capital Expenditure.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130568963","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 : 2021-04-01DOI: 10.33369/fairness.v5i3.15319
A. Agus
The purpose of this study is to examine the influence of client integrity and audit risk assessment toward audit evidence validity by exploring Integrity Theory, Risk Theory, and Evedence Theory. The data used in this study are primary data by collecting data through questionnaires. A total of 80 auditors (respondents) who works in the Office of Audit Board of Indonesia Representative of South Sulawesi were selected as a sample of this study. This study found that client's integrity positively influence validity audit evidence. It indicates that the higher integrity lead to higher validity audit evidence. In contrast, audit risk assessment does not influence validity audit evidence. It indicates that the higher audit risk assessment does not lead to higher influence validity audit evidence. This study also found that client's integrity and audit risk assessment together can increase the validity of audit evidence
{"title":"INTEGRITAS KLIEN, PENILAIAN RISIKO AUDIT DAN KEABSAHAN BUKTI AUDIT","authors":"A. Agus","doi":"10.33369/fairness.v5i3.15319","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15319","url":null,"abstract":"The purpose of this study is to examine the influence of client integrity and audit risk assessment toward audit evidence validity by exploring Integrity Theory, Risk Theory, and Evedence Theory. The data used in this study are primary data by collecting data through questionnaires. A total of 80 auditors (respondents) who works in the Office of Audit Board of Indonesia Representative of South Sulawesi were selected as a sample of this study. This study found that client's integrity positively influence validity audit evidence. It indicates that the higher integrity lead to higher validity audit evidence. In contrast, audit risk assessment does not influence validity audit evidence. It indicates that the higher audit risk assessment does not lead to higher influence validity audit evidence. This study also found that client's integrity and audit risk assessment together can increase the validity of audit evidence","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127585244","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 : 2021-03-31DOI: 10.33369/FAIRNESS.V10I1.15230
Tri Martini, H. Husaini, Novita Sari
This research purpose is to describe credit risk management at Bank Bengkulu during covid-19 pandemic. This research is a descriptive study that focuses on the phenomenon of activity, namely credit risk management activities done by credit analysts, branch vice leaders and branch leaders. Data collection is done through observations, interviews and documentation that are intended to test each other on the information obtained. This research concluded that credit risk management conducted by Bank Bengkulu main branch is credit risk identification, credit risk measurement and assessment, credit risk control and credit risk monitoring. This research found in the identification stage, credit risk measurement and assessment is done by credit analysts manually or subjectively by making credit analysis reports. During the Covid-19 pandemic, business sectors directly affected such as tourism, hospitality, transportation and service sectors were temporarily suspended for credit disbursement.
{"title":"CREDIT RISK MANAGEMENT AT BANK BENGKULU MAIN BRANCH DURING COVID-19 PANDEMIC","authors":"Tri Martini, H. Husaini, Novita Sari","doi":"10.33369/FAIRNESS.V10I1.15230","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15230","url":null,"abstract":"This research purpose is to describe credit risk management at Bank Bengkulu during covid-19 pandemic. This research is a descriptive study that focuses on the phenomenon of activity, namely credit risk management activities done by credit analysts, branch vice leaders and branch leaders. Data collection is done through observations, interviews and documentation that are intended to test each other on the information obtained. This research concluded that credit risk management conducted by Bank Bengkulu main branch is credit risk identification, credit risk measurement and assessment, credit risk control and credit risk monitoring. This research found in the identification stage, credit risk measurement and assessment is done by credit analysts manually or subjectively by making credit analysis reports. During the Covid-19 pandemic, business sectors directly affected such as tourism, hospitality, transportation and service sectors were temporarily suspended for credit disbursement.","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":"114617905","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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