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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH Atma Jaya Accounting Reseach (AJAR) INVOICE : JURNAL ILMU AKUNTANSI
Fadliah Nasaruddin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Tenriwaru Tenriwaru; Fadliah Nasaruddin
AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i01.104

Abstract

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.
Pengaruh Kompetensi, Pengalaman Kerja, dan Integritas Terhadap Kualitas Hasil Audit Aparat Pengawas Internal Pemerintah Provinsi Sulawesi Selatan Irhan Kamal; Murdifin Haming; Fadliah Nasaruddin
Jurnal Mirai Management Vol 4, No 2 (2019)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.864 KB) | DOI: 10.37531/mirai.v4i2.468

Abstract

The purpose of this research is to test and analyze the influence of competency, working experience, and integrity to the quality of audit result of internal auditor in South Sulawesi Province. This research uses a quantitative approach by using primary data through a survey of 63 people as a sample from the internal auditor of the South Sulawesi Province as population. The method of data analysis uses statistical analysis and multiple linear regression using the SPSS Program. The result shows that competency, working experience, and integrity have significant effect on the Quality of Audit Results of the internal auditor apparatus of South Sulawesi Province. The direction of positive relationship indicates that the increasing competence, working experience, and integrity improves the quality of the audit result of the internal auditor apparatus of South Sulawesi Province. Keywords: Competency, Working Experience, Integrity, and Quality of Audit Result of Internal Auditor Apparatus of the Government
PENGARUH KARAKTERISTIK PERSONAL, POSTUR MOTIVASI DAN LINGKUNGAN SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK Rezki Yunita Apriani R; Mursalim Mursalim; Fadliah Nasaruddin
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.718

Abstract

Penelitian ini bertujuan : (1) Untuk menguji dan menganalisis karakteristik personal berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) Untuk menguji dan menganalisis postur motivasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (3) Untuk menguji dan menganalisis lingkungan sosial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Data yang digunakan adalah data primer. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Kuesioner dibagikan kepada 100 wajib pajak KPP Makassar Selatan orang pribadi pada KPP Makassar Selatan. Data analisis dengan dengan menggunakan analisis regresi berganda dengan bantuan SPSS versi 23.00. Hasil dari penelitian ini menunjukkan bahwa karakteristik personal, postur motivasi, lingkungan sosial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi pada KPP Makassar Selatan. Kata-kata Kunci : Karakteristik personal, Postur motivasi, Lingkungan sosial, Kepatuhan Wajib Pajak
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI SULAWESI SELATAN Nurafni Baturante; Jeni Kamase; Fadliah Nasaruddin
SEIKO : Journal of Management & Business Vol 1, No 2 (2018): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.714 KB) | DOI: 10.37531/sejaman.v1i2.224

Abstract

Abstract The objectives of this study are to determain and obtain empirical evidence related the effect of human resource competence, the application of Government Accounting Standard, the application of Government Internal Control System, the utilization of technology, the review of financial report and bureaucratic culture on the quality of financial report in Government of South Sulawesi. This research was conducted on entire financial administration entity accounting official local government unit (OPD) of Government of South Sulawes,using primary data obtained from questionnaires distributed to respondent. Analysis of data using regression analysis linear multiple by SPSS Program. Partial test result show competence of human resources and the utilization of information technology have a significant positive effect on the quality of quality of financial report, while the application of SPIP, the application of SAP, the review of the Financial Statements and Bureaucratic Culture has no effect on the quality quality of financial report. Keywords: Competence, implementation of SPIP and SAP,  information technology, financial report review, bureaucratic culture and quality of financial report
STUDI FENOMENOLOGI : KETEPATAN PEMBERIAN OPINI OLEH KANTOR AKUNTAN PUBLIK DI MAKASSAR Irfansyah Fahmi; Fadliah Nasaruddin; Asriani Djunaid
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Phenomological Study of the Accuration of Giving Opinion by the Public Accounting Firm in Makassar The purpose of this study is to analyze the accuracy of giving opinions by the Accounting Firm (KAP) to the companies. The data used are primary data collected through the dissemination of interviews to each informant. Population in this study is the auditors who work at public accounting firm in Makassar. The method used is qualitative with phenomenology approach. The results showed that (1)The KAP in carrying out tasks always done by professional persons. (2)The KAP in carrying out the duties always follow the audit procedures. (3)Whatever opinions are issued by the KAP that has been done audit procedures based on SPAP, then the result is right.
PENGARUH STRUCTURE OWNERSHIP DAN KARAKTERISTIK AUDITOR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DALAM IDXV30 DI BURSA EFEK INDONESIA Rahadian Cahyadi; Fadliah Nasaruddin; Darwis Lannai
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.193 KB) | DOI: 10.26618/inv.v2i1.3189

Abstract

This study aims to determine the effect of Structure Onwership and Auditor Characteristics on Tax Avoidance in IDXV30 on the Indonesia Stock Exchange. This study uses a quantitative method with the acquisition and secondary data collection. The companies that became the sample of this study were 30 companies that applied accounting conservatism. The number of samples that could be analyzed were 30 samples, thus the number of samples over three years was 90 samples (30x3). The results of the X1 Variable Test (Structure Ownership) gave a parameter coefficient (t-count) of 1,809 with a significance level of 0.07 (0.10). This means that H1 is accepted (Hair, 2017) so it can be said that Structure Ownership has a positive and significant effect on Tax Avoidance Variable X2 (Characteristics of Auditors) giving a parameter coefficient value of 0.02 (0.05). This means that H1 is accepted so that it can be said that the auditor's characteristics have a significant and significant effect on tax avoidance because the level of significance possessed by the auditor's variable characteristics 0.05 (0.02 0.05) and tcount 1.668 (2,347 1,668).
Co-Authors Cahyadi, Rahadian Darwis Lannai Irfansyah Fahmi Irhan Kamal Junaid, Asriani Kamase, Jeni Murdifin Haming Mursalim Mursalim Nurafni Baturante Rezki Yunita Apriani R