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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma International Journal of Interreligious and Intercultural Studies Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan Dharma Bhakti E-JURNAL AKUNTANSI
Ni Ketut Muliati
Fakultas Ekonomis Bisnis Dan Pariwisata, Universitas Hindu Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KONDISI INDUSTRI, KETIDAKEFEKTIFAN PENGAWASAN DAN STRUKTUR ORGANISASI TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018 Ni Made Muningsih; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1013

Abstract

Financial statements are a means of information that allows parties outside the company's management to find out the condition of a company. Management tries as much as possible to describe the condition of the company well, not infrequently they even manipulate the financial statements according to what they want so that motivation can lead to fraud in financial statements by the company. This study aims to determine the effect of the opportunity factor of the fraud triangle theory by Cressey (1953) using annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018. Based on the research results obtained simultaneously the independent variables, namely industry conditions, ineffectiveness of supervision, and organizational structure affect the dependent variable, namely financial statement fraud. However, only partially the industry conditions had a positive and significant impact on financial statement fraud. Evidenced by the results of t count = 3,396> t table = 1,977 and a significance value of 0,001 < 0,05. Future studies are expected to examine the pressure and rationalization factors of the fraud triangle theory, as well as examine other theories such as pentagon fraud and diamond fraud theory.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Ni Komang Mega Antari Dewi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1551

Abstract

Dividend policy is a decision to determine how much profit the company receives will be distributed to shareholders in the form of dividends. The purpose of this research is to determine whether this dividend policy was affectted by profitability, company size and liquidity. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2015-2019. The type of research used is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 130 samples from 26 manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during 2015-2019. The analysis method used in this research is multiple linear regression analysis. Based on the results of the simultaneous analysis test, profitability, firm size and liquidity have an effect on dividend policy and partially profitability and firm size have a positive effect on dividend policy, while liquidity has no effect on dividend policy.
PENGARUH NON PERFOMING LOAN, PRICE EARNING RATIO DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM A.A Indah Cintya Devi Darma Danty; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1807

Abstract

Stock prices are defined with the market price .The market price is based in stock prices in today marketplace. Increase in the price of a stock has had a positive impact for the company because it can enhance the value of shares, god will negatively impact on company capital. The study aimed to identify the Non Performing Loan, Price Earning Ratio , and Price To Book Value on the price of shares in banking concerns listed at the indonesian stock exchange 2017-2019 years . Population in research the banking sector this is a company listed on the indonesia stock in 2017-2019 were 44 company. Sample dating techniques in research this is non sampling probabilitas use of purposive smpling. Sample use were 16 company, set the criteria upon. The of research is show that in partial Non Loan Perfoming can have negative effects and significantly to stock price, Price Earning Ratio influential and significantly to stock price. Price To Book Value and it has some positive effects on stock prices. In its simulatan , Non Perfoming Loan, Price Earning Ratio and Price To Book value influences on the banking concerns listed at the indonesian stock exchange .
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING Ni Kadek Rina Mita Dewi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1809

Abstract

Auditor switching is a change of auditors carried out by a company either compulsory or voluntarily. This study aims to examine how the effect of financial distress, change of management and company growth on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population of this study is manufacturing companies on the Indonesia Stock Exchange 2015-2019, namely 169 companies . This type of research is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 420 samples from 84 companies. The analysis method used in this research is logistic regression analysis. Based on the results of the analysis test, it was found that financial distress and management changes had no significant effect on auditor switching. Meanwhile, company growth has a positive and significant effect on auditor switching.
PENGARUH DANA PIHAK KETIGA, PENYALURAN KREDIT DAN TINGKAT SUKU BUNGA KREDIT TERHADAP PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN ABIANSEMAL TAHUN 2017-2019 Putu Nadia Citra Pradnyasari; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1999

Abstract

Profitability is the ability of a company to generate profits from its capital. This study aims to examine how the effect of third party funds, credit distribution, and credit interest rates on profitability. The sample in this study was 33 LPDs with three years of research observation. The sampling method used is purposive sampling method. The data analysis technique used in this research is descriptive statistics, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. Based on the results of the simultaneous analysis test, third party funds, lending, and credit interest rates have a significant effect on profitability and partially third party funds and lending have no effect on profitability, while credit interest rates have a positive and significant effect on profitability.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 A.A. Sagung Istri Kania Kosalia; Ni Putu Ayu Kusumawati; Ni Ketut Muliati
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.v3i1.2287

Abstract

Tax avoidance is tax savings by utilizing the provisions in taxation that are carried out legally to reduce the tax burden. This study was conducted to examine the effect of profitability and leverage on tax avoidance in manufacturing companies. The population of this study are manufacturing companies on the Indonesia Stock Exchange in 2016-2019 with 182 companies. The type of research used is quantitative and the sampling technique uses purposive sampling method so that the samples obtained are 240 samples from 60 companies. The analytical method used in this study is the logistic regression method. Based on the results of the analysis test, it is found that profitability has a positive and significant effect on tax avoidance. Meanwhile, leverage has no significant effect on tax avoidance.
Pengaruh Sistem Pengendalian Internal, Kompetensi Aparatur Pengelola Dana Desa, dan Sistem Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Petang putu ari sutrepti; Ni Komang Sumadi; Ni Ketut Muliati
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.v3i2.2361

Abstract

The goals of this study is to determine the effecst of the Internal Control System, Competence of the Village Fund Management Apparatus and the Village Financial System on the Accountability of Village Fund Management throughout the District off Petang. This study use primary data in the form of questionnaire answers. The samples studied in this study were 56 respondents from 7 Village Offices. Determination of the sample using purposive sampling method. Analysis technique that used in this case is multiple linear regression. Based on the result of the analysis, it can be concluded that village financial system has an effect on accountability of village fund management while the internal control system and competence of the village fund management apparatus have no effect on village and management accountability
Pengaruh Jenjang Pendidikan, Partisipasi Pemakai Sistem Informasi Akuntansi, Skill, Terhadap Efektivitas Sistem Informasi Akuntansi di LPD Se Kecamatan Denpasar Utara Ni Wayan Merliana Dewi; Ni Ketut Muliati
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.v3i2.2371

Abstract

LPD (Lembaga Perkreditan Desa) is a traditional financial institution with low resources and limited technology. In this era of digitalization, it is important to encourage village financial institutions to use technology in serving the community so that village financial institutions are strong, able to compete, and educated and certified human resources are absolute should-have for LPDs. The purpose of this study was to determine the effect of education level, participation of accounting information system users, and skills on the effectiveness of accounting information systems. This study's population was conducted in 10 LPDs in North Denpasar Sub-District that met the criteria. The purposive sampling method was used to determine the number of samples in this study, which totaled 62 employees. According to the findings of this study, education level, participation of accounting information system users, and skills all have a positive and significant impact on the effectiveness of accounting information systems in the LPD of North Denpasar Sub-District.
Pengaruh Formalitas Pengembangan Sistem Informasi Akuntansi dan Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Swasta Di Denpasar Eni Susi Ani; Ni Ketut Muliati
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.v3i2.2390

Abstract

The performance of the accounting information system will help the hospital's operations run better. The purpose of this study was to determine the effect of the formality of developing an accounting information system and personal technical skills on the performance of an accounting information system at a private hospital in Denpasar. The population in this study were all employees of a private hospital in Denpasar, as many as 1,698 employees. The sample used was 262 employees of a private hospital in Denpasar. The sampling technique is purposive sampling, sampling with certain considerations based on the research objectives. The data analysis technique used in this study is multiple linear regression analysis, the coefficient of determination and to test the hypothesis used t test and f test using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the variables of formality in the development of accounting information systems and personal technical skills have a positive and significant effect on the performance of accounting information systems at private hospitals in Denpasar
Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Ni Komang Ayu Diah Astari; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3111

Abstract

Cooperatives as an institution that are included in microfinance institutions have a very important role in Indonesia. It is very important for a cooperative to be able to create good financial reports which must contain various forms of real and honest information. This research will discuss the factors that can cause the quality of cooperative financial reports to be better, such as the quality of human resources, a control system that exists within the institution, and the use of available information systems. This research was conducted in all cooperatives in Klungkung District with a population of 718 employees, 98 of which were used as samples. This stage of research uses multiple linear regression analysis with the results that it is true that in the process of improving the quality of financial reports in cooperatives, qualified employees are needed. In cooperatives, it is very important to be supported by human resources with good competence to support the process of making financial reports. The quality of financial reports must also be supported by a good control system. In cooperatives it is necessary to create an internal control system to monitor the performance and activities of the cooperative so that all the desired final results are achieved. Increasingly sophisticated technology also needs to be utilized to facilitate the work process of employees. Wise use of technology will make it easier for cooperatives to produce fast and detailed financial reports so as to create a good financial report.
Co-Authors ., NI PUTU YENI YULIANTARI A.A Indah Cintya Devi Darma Danty A.A. Sagung Istri Kania Kosalia Anak Agung Ayu Eva Yanti Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Ayu Lia Juwitha Dewi Cokorda Gde Bayu Putra Desak Putu Febriyanti Eni Susi Ani I Putu Deddy Samtika Putra I Wayan Budi Satriya I Wayan Sudiana Kadek Dewi Padnyawati Kadek Emayanti Komang Ayu Siska Lestari Komang Krisma Mahaetri Luh Ayu Erika Safitri Luh Ika Apriyani Ni Kadek Dewi Harnika Putri Ni Kadek Dwi Oviyanti Ni Kadek Rina Mita Dewi Ni Kadek Sri Ayu Ulandari Ni Ketut Dewi Aryani Ni Komang Ayu Diah Astari Ni Komang Mega Antari Dewi Ni Komang Sugiantini Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Gede Intan Sri Devi Ni Luh Putu Widya Yanti Ni Made Muningsih Ni Putu Ayu Kusumawati Ni Wayan Merliana Dewi Ni Wayan Suci Verani Ni Wayan Tirtayanti NI WAYAN YUNIASIH Pratiwi, Ni Putu Trisna Windika putu ari sutrepti Putu Cita Ayu Putu Nadia Citra Pradnyasari utu Ayu Diana Gita Maharani, Widiani, I Dewa Ayu Ratih