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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Akuntansi Multiparadigma International Journal of Interreligious and Intercultural Studies DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian kepada Masyarakat Nusantara BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Hita Akuntansi dan Keuangan Dharma Bhakti
Cokorda Gde Bayu Putra
Universitas Hindu Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY Ni Luh Ade Dwi Anggreni; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2285

Abstract

Audit Delay is the length of time from the closing date of the company's financial year to the date of issuance of the auditor's report. This study aims to examine how the influence of company size, auditor opinion and profitability on Audit Delay in companies listed on the Indonesia Stock Exchange in 2017 - 2019. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange in 2017 - 2019 as many as 67 company. This is a quantitative study, and the samples were collected using the purposive sampling approach, yielding 99 samples from 33 firms. This research uses logistic regression analysis method. From the analysis test results, it was found that company size and auditor's opinion had no significant effect on Audit Delay, while profitability had a negative and significant effect on Audit Delay.
PENGARUH KETAATAN ATURAN AKUNTANSI, ASIMETRI INFORMASI, MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI Puspasari Ni Luh; Putra Cokorda Gde Bayu
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2293

Abstract

The purpose of this study was to examine the effect of compliance with accounting rules, information asymmetry, individual morality on the tendency of accounting fraud at the Village Credit Institution (LPD) Payangan Regency. The participants in this study were all members of the LPD in Payangan District as many as 95 people. Purposive sampling was used to determine the sample size, which resulted in a total of 57 persons. Following the instrument test and the classical assumption test performed, multiple linear regression analysis, determination, t test, and F test were used to evaluate the data. The findings of the investigation reveal that accounting standards must be followed have a detrimental impact based on likelihood of accounting fraud in the workplace Village Credit Institution in Payangan District. Information asymmetry and individual morality have a positive and significant impact based on likelihood of accounting fraud at Village Credit Institution in Payangan Regency. It is recommended that LPDs in Payangan District are able to maintain and improve compliance with accounting rules so that LPDs run according to the expected goals.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN KOMITMEN ORGANISASI. TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Pradnyandari Gusti Ayu Made Gangga Putri; Putra Cokorda Gde Bayu
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2302

Abstract

Local Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial report. LKPD’s quality each year will receive an assessment in the form of an opinion from the Supreme Audit Agency (BPK). The population used in the research were every employees that worked inside the OPD Tabanan Regency as many as 2700 people. To determine the samples, the researcher used purposive sampling method to obtain 128 people as the samples. After testing the instrument and classical assumption test, researcher are using multiple linear regression, , F also t test, and determination test to analyze the data. Analyzing results showed human resource competence positively influenced the OPD financial reports quality in Tabanan Regency, the system Internal control has an effect positively on the OPD financial reports quality in Tabanan Regency, organizational commitment has positive effects on OPD financial reports quality in Tabanan Regency.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, PENEKANAN ANGGARAN, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN Ni Luh Mutia Putri; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2312

Abstract

Budget slack is the difference between the reported budget report and the budget that is not in accordance with the best entities of an organization. This study aims to examine how the influence of budgetary participation, budget emphasis, and task complexity on budget gaps. The population in this study were all employees in the SKPD Tabanan Regency. This research is quantitative and meanwhile the sample technique used is purposive sampling, with this the research sample produced is a total of 57 employees. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the results of the analysis test simultaneously the influence of budgetary participation, budget emphasis, and task complexity significantly affect the budget gap, and partially the influence of budgetary participation, budget emphasis, and task complexity have a positive and significant effect on the budget gap.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Kadek Suarniti; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2346

Abstract

Taxpayer compliance has always been an important component in increasing tax revenue. This observe aims to decide how much affect Taxpayer consciousness, Tax Sanctions, and best of service have on Motor Vehicle Taxpayer Compliance. The populace in this study have been all taxpayers registered on the SAMSAT Karangasem Workplace, amounting to 897,982 and the sample in this observe turned into a hundred respondents calculated based at the unintentional slovin sampling components. Statistics turned into accumulated through the use of a survey method thru a questionnaire. The records analysis method used in this research is multiple linier regression. Primarily based at the analysis, it shows that taxpayer awareness has a wonderful and sizable impact on Taxpayer compliance, tax sanctions havent any extensive impact on taxpayer compliance, while provider first-class has a wonderful and huge impac
Pengaruh Motivasi, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat untuk Berkarir Sebagai Akuntan Made Sri Rejeki Arthasari; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2604

Abstract

According to the International Federation of Accountants, what is meant by the Accounting Profession is all fields of work that use expertise in the field of accountants, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working for the government or accountants as educators. This paper was conducted by targeting Accounting Professional Education Students, Faculty of Economics and Business, Udayana University. All students of the accounting profession are defined as the population. The research sample is 46 people, and analyzed by regression technique. Observations found a result where students' interest in becoming an accountant could be influenced by self-motivation (motivation), financial rewards, and consideration of the available job market later. The results of this study indicate that motivation has an effect on the interest of students in accounting profession education to become accountants. Financial awards affect the interest of students in the Accounting Profession to become Accountants. Labor market considerations affect the interest of students in the Accounting Profession to become Accountants
Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Budaya Organisasi, Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan Akuntansi I Kadek Alit Arinata; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.2712

Abstract

Deception is a deliberate fallacy. In the scope of accounting, fraudulent design is a deviation from the accounting method that should be applied in an entity. Dishonesty can also occur because of other aspects related to accounting dishonesty, namely in regulations, people's etiquette, body customs and mental intellect. This research aims to identify the effects of regulatory effectiveness, people's etiquette, body habits and mental intelligence on accounting dishonesty tendencies. The population in this research is the employees of LPD Gianyar Regency with the illustrations used by 120 respondents. The data analysis method used in this research is multiple linear regression, coefficient of assurance, experiment t and experiment F. Based on the research results, it can be seen that: (1) the effectiveness of tax regulation in influencing the negative and significant to the tendency of accounting dishonesty, where the regression coefficient by -0.252 and sig 0.020.( 2) people's etiquette has a significant negative effect on accounting dishonesty tendencies, where the regression coefficient is -0, 311 and sig 0.009. (3) corporate customs have a significant negative effect on accounting dishonesty tendencies , where the regression coefficient is 0.321 and sig 0.021. (4) psychological intelligence has a significant minus effect on accounting dishonesty tendencies, where the regression coefficient is 0.144 and sig 0.017. The free elastic effect on accounting dishonesty bias is 52, 6%. Suggestions that can be submitted by researchers are the next researchers, so that they can examine and examine more deeply other factors that were not monitored in this research that could influence the tendency of the formation of accounting dishonesty.
Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Teknik Pemakai, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi (SIA) Made Artha Wiyoga; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2914

Abstract

Thisstudy aims to tell how theinfluence of InformationTechnology Sophistication,User Technical Ability andTop ManagementSupport on Accounting InformationSystem Performance.This research has beenconducted at BPR inDenpasar Region.Where the sample in this studyamounted to 147employees who areinvolved in the useof accounting information systems.The sampling methodused in thisresearch is purposivesampling.Based on theanalysis test results, it isknown that the influenceof InformationTechnology Sophistication, UserTechnical Abilityand TopManagement Supporthas a positiveand significant effect onAccounting InformationSystem Performance
Pengaruh Budaya Tri Hita Karana, Komitmen Organisasi, Dan Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Abang Karangasem Ni Luh Ade Lisa Puja Gayatri; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3093

Abstract

The purpose of this study is to find out the influence of tri hita karana culture, organizational commitment, and whistleblowing system to fraud prevention in LPD Se-Subdistrict Abang Karangasem. The number of populations in this study is all employees in LPD in Abang Subdistrict which amounts to 85 people from 20 LPDs, so all populations are used as research samples by sampling in this study is by saturated sample techniques or census. The data collection technique uses a questionnaire where the instrument will be tested first and then followed by a classic assumption test, then a double linear regression analysis, determination coefficient test, F test and T test. The results in this study are 1) Tri hita karana culture has a positive significant effect on lpd fraud prevention in Abang Subdistrict. 2) Organizational commitment has a positive significant effect on the prevention of LPD fraud in Abang District. 3) Whistleblowing system has a positive significant affects the prevention of LPD fraud in Abang District. The advice given to LPD in Abang Karangasem District is how to maintain behavior in accordance with applicable norms, improve good relations while working in the organization and increase the container for whistleblowers if they have the intention to make complaints related to fraud on LPD.
Pengaruh Tingkat Pemahaman Akuntansi, Fungsi Badan Pengawas Dan Profesionalisme Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Abiansemal Kabupaten Badung Putu Elfreda Carissa Aspasia; Dr. Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3200

Abstract

Each LPD certainly provides financial reporting that can provide the information users need. This study was conducted to determine the effect of the level of understanding of accounting, the function of the supervisory body and professionalism on the quality of financial reports in LPDs in Abiansemal sub-district. The population used in this study were 33 LPDs in Abiansemal District. The number of samples in this study was 199. The analytical technique used was multiple linear regression analysis. Based on the results of the analysis, it is known that the level of understanding of accounting, the function of the supervisory body and professionalism has a positive effect on the quality of financial reports at the Village Credit Institution or LPD in Abiansemal District.
Co-Authors ., NI PUTU YENI YULIANTARI Again, Ni Luhtu Aprilia Anak Agung Gede Dalem Sukawati Dewa Nata Anak Agung Ketut Agus Suardika Antari, Ni Kadek Sri Tirta Astrama, I Made Ayu Putu Suari Maladewi Dewa Ayu Julia Oka Dian Novita Sari Eka Cahyadi, I Wayan Agus Gusti Ayu Putu Wiwik Anggraeni I Dewa Gede Adi Ambara Yoga I Gede Ariasa I Gede Aryana Mahayasa I Gede Eka Budiastawa I Kadek Alit Arinata I Kadek Pebri Artana I Ketut Eka Putra I Made Endra Lesmana Putra I Nengah Suardana I Putu Teresna Jaya Manggala I Wayan Junaedi Setiawan Ida Ayu Putu Widani Sugianingrat Ida Bagus Gaga Surya Prabawa Ida Bagus Gede Parandita Ida Bagus Putra Astika Jayanti, Ni Putu Risma Julia Emas Putria Wijaya Kadek Dewi Padnyawati Kusuma Dewi, Putu Arista Luh Putu Ayu Rismayanti Made Artha Wiyoga Made Sri Rejeki Arthasari Mirah Ayu Putri Trarintya Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Ade Riski Sapitri Ni Kadek Dinda Artha Dharmayanti Ni Kadek Sintha Rila Cahyani Ni Kadek Suarniti Ni Ke Muliati Ni Ketut Ayu Lestari Wijayanti Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Devi Kristianti Ni Komang Sumadi Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Luh Adisti Abiyoga Wulandari Ni Luh Mutia Putri Ni Luh Putu Suri Witari Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Chika Candra Pramesti Ni Putu Meri Yanti Ni Putu Widyarini Ni Putu Yeni Yuliantari Ni Wayan Alit Erlinawati NI WAYAN YUNIASIH Paramita, Ni Putu Eka Rahayu Pradnyandari Gusti Ayu Made Gangga Putri Pratiwi, Ni Putu Trisna Windika Puspasari Ni Luh Putra Astawa, I Putu Putu Cita Ayu Putu Citta Nirmala Putu Elfreda Carissa Aspasia Putu Etika Wulandari Putu Nuniek Hutnaleontina Putu Widani Sugianingrat, Ida Ayu Rai Dwi Andayani W Sang Ayu Putu Arie Indraswarawati Yudy Wijaya, Putu