Pub Date : 2021-03-31DOI: 10.33369/FAIRNESS.V10I2.15260
Shelli Elsa Gianni, S. Saiful, Nila Aprila
Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.
{"title":"ANALISIS KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA","authors":"Shelli Elsa Gianni, S. Saiful, Nila Aprila","doi":"10.33369/FAIRNESS.V10I2.15260","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I2.15260","url":null,"abstract":"Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"3 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":"131347872","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.v9i1.15222
Endar Pradesa
This study aims to influence profitability, sales growth, market valuation, company size, and audit quality to going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange 2014-2017. The type of research in the research is quantitative research. The sampling technique used is a proposive sample and the selection of 69 units of company analysis. Models of analysis that are practical logistic regression. Audit quality was measured using the kaznik accrual discretionary model (1999). The result of the research shows that firm size has an effect on going concern audit opinion, while profitability, sales growth, market value, and audit quality have an effect on going concern audit opinion.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Endar Pradesa","doi":"10.33369/fairness.v9i1.15222","DOIUrl":"https://doi.org/10.33369/fairness.v9i1.15222","url":null,"abstract":"This study aims to influence profitability, sales growth, market valuation, company size, and audit quality to going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange 2014-2017. The type of research in the research is quantitative research. The sampling technique used is a proposive sample and the selection of 69 units of company analysis. Models of analysis that are practical logistic regression. Audit quality was measured using the kaznik accrual discretionary model (1999). The result of the research shows that firm size has an effect on going concern audit opinion, while profitability, sales growth, market value, and audit quality have an effect on going concern audit opinion.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"11 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":"132314902","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.v9i3.15235
M. Aditya
This study aimed to analyze the effect of the mechanism of Corporate Governance (CG) and the disclosure of Corporate Social Responsibility (CSR) to corporate value. This type of research used in this research is the empirical research. The population in this study are all mining companies listed on the Stock Exchange in 2011-2015. The sampling technique used was purposive sample and selected 8 companies unit of analysis.Data analysis tools in this test using panel data regression analysis, which wants to see the effect of Managerial Ownership, Institutional Ownership, Proportion of Independent Commissioner, Number of Audit Committee and CSR Disclosure of the value of the Company. The results of this study indicate that the Institutional Ownership positive effect on firm value. Proportion of Independent Commissioner negatively affect the value of the company. Managerial Ownership, Number of Audit Committee and Disclosure of Corporate Social Responsibility (CSR) has no effect on the value of the company.
{"title":"PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERTAMBANGAN INDONESIA","authors":"M. Aditya","doi":"10.33369/fairness.v9i3.15235","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15235","url":null,"abstract":"This study aimed to analyze the effect of the mechanism of Corporate Governance (CG) and the disclosure of Corporate Social Responsibility (CSR) to corporate value. This type of research used in this research is the empirical research. The population in this study are all mining companies listed on the Stock Exchange in 2011-2015. The sampling technique used was purposive sample and selected 8 companies unit of analysis.Data analysis tools in this test using panel data regression analysis, which wants to see the effect of Managerial Ownership, Institutional Ownership, Proportion of Independent Commissioner, Number of Audit Committee and CSR Disclosure of the value of the Company. The results of this study indicate that the Institutional Ownership positive effect on firm value. Proportion of Independent Commissioner negatively affect the value of the company. Managerial Ownership, Number of Audit Committee and Disclosure of Corporate Social Responsibility (CSR) has no effect on the value of the company.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"161 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":"128138668","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.V10I2.15251
Dwince Oktasari, S. Saiful, Nila Aprila
This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.
{"title":"EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU","authors":"Dwince Oktasari, S. Saiful, Nila Aprila","doi":"10.33369/FAIRNESS.V10I2.15251","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I2.15251","url":null,"abstract":"This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"32 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":"132634589","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.v9i1.15221
Tiara Syahrani
This study aimed to empirically examine the effect of profitability, audit quality, value company, independent board of commissioner, size of board of commissioner to earning management. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2017.This study used the purposive sampling method to select sample from the population. Based on this method, sample of 55 manufacturing firms were obtained from the period 2014-2017. The multiple linear regression was used to analysis data. Proxy measurements for earning management is using modified Jones models.The result of multiple regression analysis show that the profitability and size of board of commissioner positivly affecting to earning management, audit quality and independent board of commissioner negatively affecting earning management. While the value company has not effect to earning management.
{"title":"PENGARUH PROFITABILITAS, KUALITAS AUDIT, NILAI PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Tiara Syahrani","doi":"10.33369/fairness.v9i1.15221","DOIUrl":"https://doi.org/10.33369/fairness.v9i1.15221","url":null,"abstract":"This study aimed to empirically examine the effect of profitability, audit quality, value company, independent board of commissioner, size of board of commissioner to earning management. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2017.This study used the purposive sampling method to select sample from the population. Based on this method, sample of 55 manufacturing firms were obtained from the period 2014-2017. The multiple linear regression was used to analysis data. Proxy measurements for earning management is using modified Jones models.The result of multiple regression analysis show that the profitability and size of board of commissioner positivly affecting to earning management, audit quality and independent board of commissioner negatively affecting earning management. While the value company has not effect to earning management.","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":"131910527","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.v9i2.15229
Benta Palantama Putra
This study aimed to analyze the financial performance of the district or the city before and after the expansion in South Sumatera. The population in this study is the entire district of South Sumatera. This type of research used in this research is a quantitative descriptive. The sampling technique used was purposive sample and selected 6 parent districts that experienced split area. Data analysis tools in this test using analysis of the ratio, descriptive statistics, data normality test, and t test (paired t-test).The results of this research show that there are differences in financial performance of district governments before and after expantion in South Sumatera Province measured from the ratio of fiscal decentralization due to Total Income Original Area has increased after expantion, there are differences in financial performance of district governments before and after expantion in South Sumatra Province is measured from the ratio of capital expenditure compatibility due to capital expenditure (development) has increased after expantion, there is no difference in financial performance of district government before and after expantion in South Sumatera Province is measured from the ratio of Income Original Area growth due to the Income Original Area not changed, there was no difference in financial performance of district government before and after expantion in South Sumatera Province measured from ratio of regional finance dependence due to transfer revenue with total fund the regional apparatus did not change.
{"title":"KINERJA KEUANGAN SEBELUM DAN SETELAH PEMEKARAN DAERAH","authors":"Benta Palantama Putra","doi":"10.33369/fairness.v9i2.15229","DOIUrl":"https://doi.org/10.33369/fairness.v9i2.15229","url":null,"abstract":"This study aimed to analyze the financial performance of the district or the city before and after the expansion in South Sumatera. The population in this study is the entire district of South Sumatera. This type of research used in this research is a quantitative descriptive. The sampling technique used was purposive sample and selected 6 parent districts that experienced split area. Data analysis tools in this test using analysis of the ratio, descriptive statistics, data normality test, and t test (paired t-test).The results of this research show that there are differences in financial performance of district governments before and after expantion in South Sumatera Province measured from the ratio of fiscal decentralization due to Total Income Original Area has increased after expantion, there are differences in financial performance of district governments before and after expantion in South Sumatra Province is measured from the ratio of capital expenditure compatibility due to capital expenditure (development) has increased after expantion, there is no difference in financial performance of district government before and after expantion in South Sumatera Province is measured from the ratio of Income Original Area growth due to the Income Original Area not changed, there was no difference in financial performance of district government before and after expantion in South Sumatera Province measured from ratio of regional finance dependence due to transfer revenue with total fund the regional apparatus did not change.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"3 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":"122506890","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.V10I3.15261
Melfariza Sefriyana, Ridwan Nurazi, Nikmah Nikmah
The purpose of this study is to examine the effect of inflation, SBI interest rates and gross domestic product (GDP) growth on non-performing loans of Bank Bengkulu. This research was conducted with a quantitative approach. Samples are time series data or time series in a span of 10 years, starting from January 2009 to December 2018. Data collection through n secondary data obtained from documentation studies, while data analysis used multiple regression analysis. The results show that inflation positively effect on non-performing loans of Bank Bengkulu. This means that the higher the inflation rate, the non-performing loan will increase, conversely the lower the inflation, the non-performing loan will decrease. SBI interest rates do not affect the NPL of the Bank Bengkulu. This means that the increase or not the non-performing loan of Bank Bengkulu can not be predicted by interest rates. GDP negatively effect on non-performing loans at the Bank Bengkulu. That is, the higher the GDP the non performing loan will be lower, conversely the lower the GDP the non performing loan will increase.
{"title":"INFLASI, SUKU BUNGA SBI, PERTUMBUHAN GDP DAN NON-PERFORMING LOAN BANK BENGKULU","authors":"Melfariza Sefriyana, Ridwan Nurazi, Nikmah Nikmah","doi":"10.33369/FAIRNESS.V10I3.15261","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15261","url":null,"abstract":"The purpose of this study is to examine the effect of inflation, SBI interest rates and gross domestic product (GDP) growth on non-performing loans of Bank Bengkulu. This research was conducted with a quantitative approach. Samples are time series data or time series in a span of 10 years, starting from January 2009 to December 2018. Data collection through n secondary data obtained from documentation studies, while data analysis used multiple regression analysis. The results show that inflation positively effect on non-performing loans of Bank Bengkulu. This means that the higher the inflation rate, the non-performing loan will increase, conversely the lower the inflation, the non-performing loan will decrease. SBI interest rates do not affect the NPL of the Bank Bengkulu. This means that the increase or not the non-performing loan of Bank Bengkulu can not be predicted by interest rates. GDP negatively effect on non-performing loans at the Bank Bengkulu. That is, the higher the GDP the non performing loan will be lower, conversely the lower the GDP the non performing loan will increase.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"204 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":"122378380","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.V10I3.15266
Dinni Fithria, Nurna Aziza, Nila Aprila
The purpose of this research to examine the influence of the individual behavior on Government auditors internal unethical of Bengkulu Province. The population of the research is all auditors internal in inspector of Bengkulu Province amounting to 49 people. Analysis of data using analysis linear regression multiple. This study found: 1) the social factor influences of behavior unethical internal auditors inspector of Bengkulu Province. 2) Moral Reasoning influences behavior unethical internal auditors inspector of Bengkulu Province. 3) Emotional intelligence not influences behavior unethical internal auditors inspector of Bengkulu Province. 4) Intelligence spiritual not influences behavior unethical internal auditors inspector of Bengkulu Province. 5) Equity sensitivity not influence behavior unethical internal auditors inspector of Bengkulu Province. 6) Commitment Profesional infleunces behavior unethical internal auditors inspector of Bengkulu Province.
{"title":"PENGARUH FAKTOR INDIVIDU TERHADAP PERILAKU TIDAK ETIS AUDITOR INTERNAL PEMERINTAH PROVINSI BENGKULU","authors":"Dinni Fithria, Nurna Aziza, Nila Aprila","doi":"10.33369/FAIRNESS.V10I3.15266","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15266","url":null,"abstract":"The purpose of this research to examine the influence of the individual behavior on Government auditors internal unethical of Bengkulu Province. The population of the research is all auditors internal in inspector of Bengkulu Province amounting to 49 people. Analysis of data using analysis linear regression multiple. This study found: 1) the social factor influences of behavior unethical internal auditors inspector of Bengkulu Province. 2) Moral Reasoning influences behavior unethical internal auditors inspector of Bengkulu Province. 3) Emotional intelligence not influences behavior unethical internal auditors inspector of Bengkulu Province. 4) Intelligence spiritual not influences behavior unethical internal auditors inspector of Bengkulu Province. 5) Equity sensitivity not influence behavior unethical internal auditors inspector of Bengkulu Province. 6) Commitment Profesional infleunces behavior unethical internal auditors inspector of Bengkulu Province.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"27 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":"122452847","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.v9i2.15231
N. Nuraini
This study aims to find empirical evidence on the influence of non-debt tax shield, corporate social responsibility costs, independent commissioners and audit committees on corporate tax avoidance measures. Population in this study are all banking companies listed on the Stock Exchange 2011-2015. 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 30 samples of banking companies with a total of 89 research observations. The results of this study found that non-debt tax shield, independent commissioners and audit committee have a positive effect on tax avoidance measures. While the cost of corporate social responsibility negatively affect the action of tax evasion company.
{"title":"NON DEBT TAX SHIELD, BIAYA CSR, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN TINDAKAN PENGHINDARAN PAJAK OLEH BANK YANG TERDAFTAR DI BEI","authors":"N. Nuraini","doi":"10.33369/fairness.v9i2.15231","DOIUrl":"https://doi.org/10.33369/fairness.v9i2.15231","url":null,"abstract":"This study aims to find empirical evidence on the influence of non-debt tax shield, corporate social responsibility costs, independent commissioners and audit committees on corporate tax avoidance measures. Population in this study are all banking companies listed on the Stock Exchange 2011-2015. 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 30 samples of banking companies with a total of 89 research observations. The results of this study found that non-debt tax shield, independent commissioners and audit committee have a positive effect on tax avoidance measures. While the cost of corporate social responsibility negatively affect the action of tax evasion company.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"9 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":"127940300","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.V10I1.15234
Ria Febrianita Putri, H. Husaini, Fitrawati Ilyas
This study aims to look at the effect of accountability, independence, knowledge, audit ethics and motivation on the quality of the work of the government's internal auditors. The study uses attribution theory to explain this with behavior and attitudes that shape the internal government supervisor apparatus, where internal auditors will work in accordance with existing rules, trust ethics, independence, increase knowledge, accountability, and try to improve the quality of work that is more well. This research was conducted at the Bengkulu Province Inspectorate to 57 experienced internal auditors. Data was collected by distributing research questionnaires. Data is processed using SPSS program with multiple linear regression. The results showed that accountability, independence, knowledge, and audit ethics had a positive effect on the quality of the work of internal auditors. Increasing accountability, increasing accountability, increasing knowledge, and enhancing good audit ethics, will improve the work of internal auditors in Bengkulu Province Inspectorate. Motivational variables that were also seen in this study were not proven on the quality of the work of internal auditors. The study provides recommendations for increasing the motivation of internal auditors with various efforts to increase motivation that will support a quality audit process.
{"title":"PENGARUH AKUNTABILITAS, INDEPENDENSI, PENGETAHUAN AUDIT, ETIKA, DAN MOTIVASI AUDITOR TERHADAP KUALITAS HASIL AUDIT INTERNAL","authors":"Ria Febrianita Putri, H. Husaini, Fitrawati Ilyas","doi":"10.33369/FAIRNESS.V10I1.15234","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15234","url":null,"abstract":"This study aims to look at the effect of accountability, independence, knowledge, audit ethics and motivation on the quality of the work of the government's internal auditors. The study uses attribution theory to explain this with behavior and attitudes that shape the internal government supervisor apparatus, where internal auditors will work in accordance with existing rules, trust ethics, independence, increase knowledge, accountability, and try to improve the quality of work that is more well. This research was conducted at the Bengkulu Province Inspectorate to 57 experienced internal auditors. Data was collected by distributing research questionnaires. Data is processed using SPSS program with multiple linear regression. The results showed that accountability, independence, knowledge, and audit ethics had a positive effect on the quality of the work of internal auditors. Increasing accountability, increasing accountability, increasing knowledge, and enhancing good audit ethics, will improve the work of internal auditors in Bengkulu Province Inspectorate. Motivational variables that were also seen in this study were not proven on the quality of the work of internal auditors. The study provides recommendations for increasing the motivation of internal auditors with various efforts to increase motivation that will support a quality audit process.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"555 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113982165","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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