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Journal : Jurnal Fairness

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA Puspita, Diana; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.743 KB) | DOI: 10.33369/fairness.v10i2.15247

Abstract

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS Pratiwi, Gabriela Niken; Aziza, Nurna; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.056 KB) | DOI: 10.33369/fairness.v10i2.15252

Abstract

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.
MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Eriza, Tiara; saiful, saiful; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.641 KB) | DOI: 10.33369/fairness.v10i3.15265

Abstract

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.
PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU Ridha, Ridha; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.395 KB) | DOI: 10.33369/fairness.v10i3.15267

Abstract

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.