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All Journal Hita Akuntansi dan Keuangan Dharma Bhakti
Indraswarawati, Sang Ayu Putu Arie
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Economics, Econometrics & Finance Education

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Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Dan Profitabilitas Pada Tax Avoidance Studi Empiris Perusahaan Manufaktur Pertambangan Yang Terdaftar Di BEI Pada Tahun 2019-2023 Sintya Dewi, Dewa Ayu; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2yfmmf25

Abstract

The population used is mining manufacturing issuers in 2019-2023. From the criteria used, a sample of 18 companies was obtained. Data collection was carried out by conducting documentation studies of company financial reports and analysis using regression equations. Based on the results of the research and discussion that have been presented, it can be concluded that the managerial ownership company size and profitability have a positive effect on tax avoidance while leverage have no effect on tax avoidance mining manufacturing companies on the IDX in 2019-2023
Analisis Peranan Akuntansi Dalam Mencegah Dampak Negatif Limbah Terhadap Lingkungan: (Studi Kasus Pada Salah Satu Rumah Sakit Swasta di Denpasar-Bali) Mudana, I Komang Restu; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/9endnx26

Abstract

The purpose of this study is to analyze the environmental awareness raised by the findings at Surya Husadha Hospital Ubung-Denpasar. The method of data collection that is used is a qualitative approach that uses methods such as observation, interviews, and literature studies The results of the study indicate that Surya Husadha Hospital has managed hospital waste by cooperating with third parties and making financial records for waste management. Based on the results of the data analysis, it is concluded that although Surya Husadha Hospital has managed to improve its environmental condition, it is still not perfect. The purpose of this study is to enable Surya Husadha Hospital to conduct a more thorough identification, assessment, measurement, presentation, and expression of environmental fees more comprehensively.
Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi: Studi Empiris pada Koperasi Serba Usaha se-Kecamatan Gianyar Luh Yunadi Marsela; Indraswarawati, Sang Ayu Putu Arie; Satriya , I Wayan Budi
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/pkhm2e48

Abstract

T The skill or desire of an individual to handle or utilize their own financial information in a way that ultimately hurts other people is known as accounting fraud. This study sought to determine how organizational committees and internal control systems affected accounting in Gianyar Province businesses. Purposive and non-probabilistic selection methods were used to choose 160 respondents from among 51 operating firms in Gianyar Province for this study.  Multiple linear regression analysis was used to examine the collected data.  The results of the study demonstrated that local accounting fraud was significantly impacted negatively by the internal control system.  Moreover, the local community suffers greatly as a result of organizational deception.  This suggests that a firm is more resilient and that the likelihood of accounting fraud is reduced the better the internal control system is put in place.
Co-Authors Apryani, Ida Ayu Santy Cahayani, Tata Intan Dewi, Sinta Laksmi I Made Endra Lesmana Putra I Wayan Budi Satriya I WAYAN SUDIANA Kusumawati, Ni Putu Ayu Luh Yunadi Marsela Marindhea, Varlinka Mertayasa, I Gusti Agung Kadek Rai Mudana, I Komang Restu Ni Ketut Muliati Ni Komang Sumadi NI WAYAN YUNIASIH Pradnyani, Ni Made Rina Pramesty, Gusti Ayu Agung Pradnya Pratiwi, Ni Putu Trisna Windika Rista Devitriana, Ni Wayan Satriya , I Wayan Budi Sintya Dewi, Dewa Ayu Virgantini, Pande Kadek Nita W, Rai Dwi Andayani Werdhiyanti, Ni Putu Putri Ayu