https://ejournal.unib.ac.id/fairness <p style="text-align: justify;"><strong>Jurnal Fairness</strong> (JF) merupakan jurnal yang memiliki ISSN: <a href="https://issn.lipi.go.id/terbit/detail/1354255458" target="_blank" rel="noopener">2303-0372</a> (Online) <a href="https://issn.lipi.go.id/terbit/detail/1354003431" target="_blank" rel="noopener">2303-0348</a> (Print) merupakan <em>peer-reviewed journal </em>yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi.</p> <p style="text-align: justify;"><strong>Jurnal Fairness</strong> (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang:</p> <ol> <li style="text-align: justify;">Akuntansi Keuangan</li> <li style="text-align: justify;">Auditing</li> <li style="text-align: justify;">Akuntansi Manajemen</li> <li style="text-align: justify;">Akuntansi Syari'ah</li> <li style="text-align: justify;">Akuntansi Sektor Publik</li> <li style="text-align: justify;">Sistem Informasi Akuntansi</li> <li style="text-align: justify;">Akuntansi Internasional</li> <li style="text-align: justify;">Akuntansi Perpajakan</li> <li style="text-align: justify;">Akuntansi Perbankan</li> </ol> UNIB Press en-US JURNAL FAIRNESS 2303-0348 https://ejournal.unib.ac.id/fairness/article/view/41124 <p><em>Testing and analyzing the influence of managerial, institusional ownership and the existence of an independent board of commissioners on the financial performance of companies listed on the Indonesia Stock Exchange in the infrastructure sector around the 2018-2022 period is the main objective of this research. This research is a type of quantitative research using secondary data where data is obtained from financial reports and annual reports of Infrastructure sector companies that are registered on the Indonesia Stock Exchange where these reports can be accessed via the company’s official website or on the official IDX website. Infrastructure sector companies listed on the IDX are the population of this research. Then samples will be taken using a purposive sampling method which uses several criteria so that 70 samples are obtained in this research. Descriptive statistical analysis, classical assumption testing (normality, multicollinearity, heterodasticity and autocorrelation, multiple regression analysis, and hypothesis testing (determination coefficient, t and F tests) are the data analysis techniques that will be used in this research. The result obtained in research are that managerial and institusional ownership has an influence on the company’s financial performance, but the independent board of commissioners has on influence on the company’s financial performance.</em></p> Copyright (c) 2025 Ratna Purnama Sari, Lulu Amalia Nusron, Rahandhika Ivan Adyaksana, May Linda Puspa Dewi https://creativecommons.org/licenses/by-sa/4.0 2025-06-09 2025-06-09 15 1 80 92 10.33369/fairness.v15i1.41124