Article Per Year (5 Year)
p-Index From 2021 - 2026
4.883
P-Index
This Author published in this journals
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
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

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa di Kecamatan Kerambitan Ni Kadek Sri Ayu Ulandari; Ni Ketut Muliati
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.v3i4.3226

Abstract

F Fraud is a type of purposeful behavior where one individual harmed another party. The company will go bankrupt if fraud is permitted to continue. Understanding the negative effects is crucial for businesses to prevent various types of fraud that could happen within the organization. This study was carried out to examine the variables that affect the likelihood of fraud, including the effectiveness of internal controls, the appropriateness of compensation, and individual morality. 98 respondents from the Village Credit Institution in Kerambitan District were included in the research samples. Multiple linear regression analysis approaches will be used to examine research data in the future. The findings of this study suggest that internal control efficiency, appropriateness of remuneration
Pengaruh Penghargaan Finansial, Lingkungan Keluarga dan Nilai Intrinsik Pekerjaan Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik Ni Komang Sugiantini; Ni Ketut Muliati
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.v4i3.3243

Abstract

Accounting students have a great opportunity to have a career as a public accountant, because those who can follow the professional education of public accounting are someone who has a minimum education of bachelor 1 (S-1), diploma IV or equivalent. A public accountant is an accountant who has obtained permission from the Minister of Finance to provide services, both in the form of attestation services and non-attestation services. Having a good and promising career is the hope and dream that every student wants. This study aims to determine the effect of Financial Rewards, Family Environment and Work Intrinsic Values ??on the Interests of Accounting Students for a career as a Public Accountant. The population in this study were students of the Private University, Accounting Study Program in Denpasar who had entered the 7th semester and above with a total of 2,326 students. The number of samples in this study were 100 respondents who had been determined by the purposive sampling method using the Slovin formula. The research method uses multiple linear regression analysis techniques.The results of this study indicate that Financial Rewards, Family Environment and Work Intrinsic Values ??have a positive and significant effect on the Interest of Accounting Students for a career as Public Accountants. The results of this study can be used as a basis in increasing the interest of accounting students to have a career as a public accountant by providing a deeper understanding and training related to public accounting. In the future, students can improve their ability and understanding of accounting in order to have a career as a public accountant.
Pengaruh Intellectual Capital, Struktur Modal, Konservatisme Akuntansi Dan Investment Opportunity Set Terhadap Kualitas Laba Luh Ayu Erika Safitri; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3320

Abstract

The stability of a company's bottom line can be gauged by the caliber of its profits. The purpose of this analysis is to examine how Intellectual Capital, Capital Structure, Accounting Conservativeness, Investment Opportunity, and Profit Quality are related to one another (An empirical study on several manufacturing company listed on Indonesian Stock Exchange Market in 2018-2021). Companies' financial reports served as the secondary data source for this qualitative study. Purposive sampling is used to select 58 businesses over the course of the last four years for this study. In order to analyze the data, this study makes use of multiple regressive linear analysis with SPSS validation. This research shows that the quality of profits is not significantly affected by intellectual capital. Yet, the quality of profits is not significantly affected capital structure. Accounting conservatism has a positive and significant effect on profit quality. Quality of profits is significantly and adversely affected by the investment opportunity set.
PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PERAN PERANGKAT DESA DAN SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS Ayu Lia Juwitha Dewi; Ni Komang Sumadi; Ni Ketut Muliati
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.v3i4.3467

Abstract

Accountability is an important element that must be maintained in the organization. openness will bring a healthy organization. The writings compiled in this thesis are made to see things that can cause accountability to appear higher. As for the elements studied, namely the Competence of the Village Fund Management Apparatus, the Role of the Village Apparatus, and Human Resources. The number of samples in this study was 162 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The research found that the bottom line is that accountability will experience an increase when the competence of the village fund management apparatus, the role of village officials, and human resources is maintained and improved.
Pengaruh Tekanan Finansial, Budaya Organisasi, Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Anak Agung Ayu Eva Yanti; Ni Ketut Muliati; Ni Putu Yeni Yuliantari
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.v4i2.3524

Abstract

Fraud is any form of deceptive activity that is done intentionally to harm another party and benefit the fraudster. Persistent fraud impedes an organization's progress and leads to bankruptcy. The purpose of this study is to determine the impact of financial pressures, organizational culture, and internal controls on Village Credit Institution's fraud tendencies. The survey was conducted in 13 village credit institutions in Melaya District. The sample size for this survey was 89 people. The sampling method used was saturated samples and was tested using multiple linear regression analysis techniques. The results of this study show that financial pressure has a significant positive impact on fraud propensity. Organizational culture has a negative and significant impact on fraud propensity. Internal controls have a significant negative impact on fraud trends.
Pengaruh Independensi, Akuntabilitas dan Keahlian Profesional Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan Ni Kadek Dwi Oviyanti; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3581

Abstract

Performance is a result achieved by a person during the work process. This study was made to look at the factors that can cause the performance of supervisors to increase, namely Independence, Accountability and Professional Expertise. All employees from 29 LPDs who are active in Payangan District are used as the population of this study. In this study, a saturated sample was used to determine the number of samples until it was found that 96 respondents were used as research samples. In this study, it was proven that the supervisor's performance could increase if the independence, accountability and professional expertise were improved.
Pengaruh Religiusitas, Keadilan Organisasi, dan Asimetri Informasi Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Keuangan LPD Anak Agung Putu Siska Pramita Dewi; Ni Wayan yuniasih; 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.v4i2.3716

Abstract

This research aims to look at how religiosity, organization justice, and information asymmetry affect fraud prevention in village credit agency (LPD) financial management. The population of this research consisted only of managers and employees of Village Credit Institutions (LPD in Penebel District, Tabanan Province, with a total of 63 LPDs), and the sample for this research consisted of 229 people. In the data collection method used in this research, the probability sampling method was used for the judgment method sample. This research uses multiple regression analysis to analyze the data. The results of the research show that religiosity, institutional equity, and information asymmetries have a positive and big impact on fraud prevention in the financial management of Village Credit Departments (LPDs) in the Penebel District of Tabanan.
Pengaruh Tarif Pajak, Modernisasi Administrasi Perpajakan Dan Keadilan Pajak Terhadap Kecenderungan Tax Evasion Luh Ika Apriyani; Ni Ketut Muliati; I Wayan Budi Satriya
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

Abstract

Measures or efforts are needed to improve taxpayer tax payment so that tax evasion does not occur. Tax evasion trends can be caused by several factors, including:B. Tax Rates, Modernization of Tax Administration, and Tax Equity. The purpose of this study was to determine the impact of tax rates, modernization of tax administration, and tax law on tax evasion trends (case study at KPP Pratama East Denpasar). The population for this study is his KPP Pratama East Denpasar individual taxpayers in 2022, totaling 137,453. In this study, the sample size was 100 subjects determined by random sampling technique and tested by multiple regression analysis technique. The results of this study show that tax rates have a positive and significant effect on the propensity to evade tax. Tax administration reform and tax justice have a significant negative impact on tax evasion trends.
Pengaruh Moral Reasoning Dan Kompetensi Auditor Terhadap Kualitas Audit Ni Wayan Suci Verani; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3311

Abstract

Audit quality is the implementation of an audit carried out by an auditor based on established standards so and auditor can provide reports that can be accounted for to clients and have accurate evidence. This research was conducted to determine the influence of Moral Reasoning and Auditor Competence on Audit Quality. This research was conducted at Public Accounting Firms in Bali. The sample used in this study was 102 Auditors from 13 Public Accounting Firms. The data analysis technique uses Multiple Linear Regression Analysis consisting of F Test, Adjusted R² and Hopotesis Test (t Test) to test the influence of moral reasoning variables and auditor competence on audit quality. The results of the study stated that Moral Reasoning and Auditor Competence had a positive and significant effect on the quality of audits at Public Accounting Firms in Bali. This study proves that moral reasoning and auditor competence affect audit quality by 70.2% and the remaining 29.8% are influenced by other factors that are not raised in this study
Pengaruh Karakteristik Sistem Akuntansi Manajemen (SAM), Komitmen Organisasi, Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Desak Putu Febriyanti; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.4330

Abstract

Managerial performance is a measure of the effective and efficient performance of each organization. The importance of managerial performance in the hospitality industry is to evaluate, analyze and develop management programs. This study aims to determine the characteristics of the Management Accounting System, Organizational Commitment, and Environmental Uncertainty on Managerial Performance at 4-star Hotels in Ubud District.The number of samples used was 99 people with purposive sampling. Data collection using a questionnaire. Data analysis techniques using multiple linear regression tests. The hypothesis test used is the t test. The results showed that the characteristics of the management accounting system (SAM) had a positive and significant effect on managerial performance. Organizational commitment has a positive and significant effect on managerial performance. Environmental uncertainty has a positive and significant effect on managerial performance. It is expected that the Company can increase the relevance of information presented by the management accounting system by improving the data collection and information processing processes. Companies can increase the reliability of information by improving their internal controls. To increase employee satisfaction, managers must have flexibility in carrying out business operations.
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 Andayani W, Rai Dwi Ayu Lia Juwitha Dewi Cahayani, Tata Intan Candra Yani, Ni Putu Devy Cokorda Gde Bayu Putra Desak Putu Febriyanti Eni Susi Ani Febriyanti, Ni Kadek Ayu I Putu Deddy Samtika Putra I Wayan Budi Satriya I Wayan Sudiana Indraswarawati , Sang Ayu Putu Arie Indraswarawati, Sang Ayu Putu Arie 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 Pramuki, Ni Made Wisni Arie Pratiwi, Ni Putu Trisna Windika Putra, I Putu Deddy Samtika putu ari sutrepti Putu Cita Ayu Putu Nadia Citra Pradnyasari Sumarliati, Ni Putu Tri Yunita Sari, Ni Komang utu Ayu Diana Gita Maharani, Widiani, I Dewa Ayu Ratih Yani, Ni Putu Linda