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DETERMINAN KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN Herlina Herlina; Nurna Aziza; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan indek IER. Pengujian hipotesis dilakukan dengan analisis regresi berganda.Hasil pengujian gagal membuktikan pengaruh leverage, profitabilitas, ukuran dewan komisaris, dan kepemilikan manajerial dan umur perusahaan terhadap pengungkapan tanggung jawab sosial dan lingkungan. Ukuran perusahaan sebagai satu-satunya faktor yang mempengaruhi kebijakan pengungkapan sosial dan lingkungan, sehingga mendukung hipotesis ukuran perusahaan dalam teori akuntansi positif.

ANALISIS PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP DAN PENILAIAN KESEHATAN KOPERASI DI KOTA LUBUKLINGGAU Emmy Pancawat; Nurna Aziza; Isma Coryanata
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.

KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Anton Robiansyah; Kamaludin Kamaludin; Nurna Aziza
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.

PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH Adi Yanuar Fadillah; Nurna Aziza; Lisa Martiah
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

The purpose of this research is to know the influence of synchronism of planning and budgeting, human resources quality, and organizational commitment on government of performance of Central Bengkulu Regency. The samples of this study are 117 respondents. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the synchronism of planning and budgeting has a positive influence on government of performance of Central Bengkulu Regency; (2) the human resources quality has a positive influence on government of performance of Central Bengkulu Regency; and (3) the organizational commitment has a positive influence on government of performance of Central Bengkulu Regency.

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS Gabriela Niken Pratiwi; Nurna Aziza; Halimatusyadiah Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Audit Delay or in some studies referred to as audit reporting lag is the time difference between the end of the fiscal year (date of closing the book) with the date of issuance of the audit report (independent auditor's report). This study aims to provide empirical evidence regarding the influence of company size, company age, number of audit committees and the proportion of public ownership on the number of audit delay days. The research sample was chosen based on the purposive sampling method in all companies except banks and insurance listed on the Indonesia stock exchange. With the observation period from 2014 to 2018. The samples obtained were 112 companies with 560 observations. The results indicate that company size does not significantly influence the number of audit delay days. This study also found that the age of the company has a significant effect on the number of days of audit delay. Meanwhile, this study found that the number of audit committees does not significantly influence the number of audit delay days.

PENGARUH FAKTOR INDIVIDU TERHADAP PERILAKU TIDAK ETIS AUDITOR INTERNAL PEMERINTAH PROVINSI BENGKULU Dinni Fithria; Nurna Aziza; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

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.

ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia) Nurna Aziza
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.

RESPON PERILAKU AUDITOR DALAM SISTEM PENGUKURAN KINERJA STRATEGI TEHADAP KINERJA KANTOR AKUNTAN PUBLIK Nurna Aziza; Andi Agus Salim
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.

PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING Nurna Aziza; Robinson Robinson; Meriana Meriana
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.

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