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Ilyas, Fitrawati
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Economics, Econometrics & Finance

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.929 KB) | DOI: 10.33369/fairness.v6i2.15128

Abstract

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.
PENGARUH AKUNTABILITAS, INDEPENDENSI, PENGETAHUAN AUDIT, ETIKA, DAN MOTIVASI AUDITOR TERHADAP KUALITAS HASIL AUDIT INTERNAL Putri, Ria Febrianita; Husaini, Husaini; Ilyas, Fitrawati
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.573 KB) | DOI: 10.33369/fairness.v10i1.15234

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.
KONSENTRASI KEPEMILIKAN, STRUKTUR DEWAN KOMISARIS DAN RISIKO KREDIT BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Atika, Rulia; Husaini, Husaini; Ilyas, Fitrawati
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.46 KB) | DOI: 10.33369/fairness.v10i2.15258

Abstract

This study aims to find empirical evidence regarding the influence of ownership concetration and board structure on credit risk. The sample of this study is the banks listed on the Indonesia Stock Exchange. Board structure proxied by the board size, proportion of independent commissioners, the presence of foreign commissioners, audit committee and risk management committee. The hypothesis was tested using multiple linear regression. This study found that ownership concentration 25%, ownership concentration 50% and audit committee have a positive effect on credit risk, Proportion of independent commissioners and risk managment committee have negatively affect on credit risk. While the. ownership concentration 10%, board size and the presence of foreign commissioners have no affect on credit risk.
Jurusan Akuntansi Universitas Bengkulu Nikmah, Nikmah; Ilyas, Fitrawati; Arifianto, Sigit
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.779 KB) | DOI: 10.33369/fairness.v3i3.15293

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERBANKAN YANG DIMODERASI OLEH PENGAMBILAN RISIKO BANK (Studi Pada Bank Syariah Di Asia Tenggara Periode 2015-2019) Rizki, Marsi Fella; Husaini, Husaini; Ilyas, Fitrawati
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.293 KB) | DOI: 10.33369/fairness.v11i2.18447

Abstract

This study aims to find empirical evidence regarding the effect of the characteristics of the Sharia Supervisory Board on the performance of Islamic banking and whether there is a moderating effect of risk taking. The characteristics of the Sharia Supervisory Board in this study consist of the size of the Sharia Supervisory Board, the education of the Sharia Supervisory Board in the field of finance and Islamic banking, the Sharia Supervisory Board’s foreign scholar, and the Sharia Supervisory Board's busy. The population in this study were all Islamic banks in Southeast Asia in 2015-2019. Based on sampling through purposive sampling technique, 27 samples of Islamic banks. This research data analysis method is WrapPLS. By using WrapPls, the research finds that the Sharia Supervisory Board has a positive and significant effect on bang performance, and risk taking moderates the effect of the Sharia Supervisory Board on bank performance.
Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, dan Pengalaman terhadap Kemampuan Auditor Mendeteksi Kecurangan Halimatusyadiah, Halimatusyadiah; Ilyas, Fitrawati; Oktora, Bunga Ega
Indonesian Journal of Accounting and Business Vol 3 No 2 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v3i2.28

Abstract

Penelitian ini bertujuan untuk menguji pengaruh skeptisme professional, time pressure, locus of control, kecerdasan emosional, dan pegalaman terhadap kemampuan auditor mendeteksi kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan data primer melalui metode survei. Populasi dalam penelitian ini adalah auditor di BPKP Perwakilan Provinsi Bengkulu. Metode pengambilan sampel menggunakan purposive sampling, dengan kriteria auditor yang telah berpengalaman minimal 2 tahun. Jumlah responden dalam penelitian ini adalah sebanyak 50 auditor. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa: skeptisme profesional, time pressure, locus of control, kecerdasan emosional, dan pengalaman berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan.
Co-Authors Arifianto, Sigit Atika, Rulia Aziza, Nurna Halimatusyadiah, Halimatusyadiah Herlina Herlina Husaini Husaini Nikmah Nikmah Oktora, Bunga Ega Putri, Ria Febrianita Rizki, Marsi Fella