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NI WAYAN YUNIASIH
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL DAN RESIKO KESALAHAN TERHADAP KUALITAS AUDIT Ni Luh Tina Gayatri; Ni Wayan Yuniasih
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.v2i2.1549

Abstract

This study had purpose to determine the effect of task complexity structure, locus of control and risk of error on audit quality at KAP in Bali Province. This study uses 80 respondents who are used as samples. In this study, the sampling used purposive sampling technique with certain considerations. The data analysis technique used is multiple linear regression analysis. Based on the analysis, it is found that audit complexity has a negative effect on audit quality at KAP in Bali Province. This shows that the increasing complexity of audits at KAP in Bali Province will tend to reduce audit quality. Locus of control has a positive effect on audit quality at KAP in Bali Province. This shows that the increasing loc in KAP in Bali Province will tend to increase audit quality. The risk of error has a negative effect on the audit quality. This shows that the increased risk of error in KAP in Bali Province, it tends to reduce the quality of the audit
PENGARUH PERSAINGAN AUDITOR, LAMA PENUGASAN (AUDIT TENURE) DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR Kadek Ayu Artini; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1576

Abstract

A public accountant most has a sense of self-discipline so that when checking the financials statementses of each company there is no mistake in determining opinions for consumer financial statements. The populated in this study where alls auditor's at the public accounting firm on Bali, namely ninety four people. The sample use in this study were sixty four auditors. The sampling method was purposives samplings technique. Results this reasearch indicated thats auditor competition and audit tenure haven a positive effect, while the machiavellian nature has a negative effect.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PENDIDIKAN, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI Ni Luh Mulya Dewi; Ni Wayan Yuniasih
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.v2i3.1797

Abstract

Financial reports are the result of a brief recording process in the form of financial data and activities of a company which aims to provide an overview of the financial condition, results of operations, and company performance at a certain time or for a certain period of time. The quality of financial reports has a very important role in helping make decisions regarding the operations of the entity or organization.This study aims to determine the effect of the use of information technology, level of education, and work experience on the quality of financial reports. This research was conducted at LPD in Mengwi District. The sample in this study were 113 employees. The sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. The results showed that the information technology utilization variable had a positive and significant effect on the quality of financial reports. The level of education has a positive and significant effect on the quality of financial reports. Work experience has a positive and significant effect on the quality of financial reports.
PENGARUH TEKANAN, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN BUDAYA ETIS MANAJEMEN TERHADAP KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA Ni Putu Ayu Mirah Anggrima Wati; Ni Wayan Yuniasih
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.v2i3.1804

Abstract

Fraudx is an act of fraud that can harm other parties in order to obtain personal gain. Thisx study aims to determine the influence of pressure, the effectiveness of internal control systems, and the ethical culture of management against fraud in the management of village funds (empirical studies on villages in West Denpasar District). The population in this study was all village devices in villages in West Denpasar Sub-District, respondents used in this study as many as 64 people consisting of village heads, village secretaries, head of government, head of public welfare, head of service, head of finance, head of general and planning. Sample determination method using purposive sampling technique From the results of this study, the pressure has a positive and significant effect on fraud on the management of village funds. While the effectiveness of internal control system and ethical culture of management has no significant effect on fraud in village fund management.
PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN Ni Kadek Arta Fani; Ni Wayan Yuniasih
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.v2i4.1994

Abstract

Firm value is the value possessed by a company which becomes an illustration for investors regarding the company's success rate in managing its resources. This study aims to analyze the effect of implementing corporate social responsibility and sales growth on firm value. CSR disclosure is measured by the CSRDI proxy, sales growth is proxied by comparing sales in year t after deducting the sales of the previous period against sales in the previous period, and company value is measured by the PBV proxy. The research was conducted in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2017 to 2019. A sample of 21 companies were selected by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed 1) corporate social responsibility has a significant positive effect on firm value. 2) sales growth has a significant positive effect on firm value.
PENGARUH EXTERNAL PRESSURE, QUALITY OF EXTERNAL AUDITOR, AUDIT OPINION, CHANGE OF DIRECTOR, DAN FREQUENT NUMBER OF CEO’S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDO I Made Alit Putra Utama; Ni Wayan Yuniasih
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.v2i4.2030

Abstract

Financial Statement Fraud ialah penyajian salah secara sengaja dilakukan di laporan keuangan agar bisa menipu para pengguna laporan keuangan. Rumusan masalah pada penelitian ini yaitu apakah pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceo’s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Dimana peneliti ingin mengetahui pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceo’s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon. Penelitian dilakukan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Sampel yang digunakan sejumlah 41 perusahaan selama 3 tahun penelitian yang menjadi 123 perusahaan selama 3 tahun di Bursa Efek Indonesia, dengan metode purposive sampling. Teknik analisis yang digunakan ialah uji regresi berganda.. Berdasarkan hasil analisis uji regresi berganda, detemukan bahwa variabel external pressure berpengaruh negatif dan signifikan terhadap financial statement fraud. Selanjutnya variabel Quality of External Auditor dan Audit Opinion tidak berpengaruh signifikan terhadap financial statement fraud. Change of Director berpengaruh positif dan signifikan terhadap financial statement fraud. Sedangkan, Frequent Number of Ceo’s Picture tidak berpengaruh signifikan terhadap financial statement fraud. External pressure mengindikasikan bahwa apabila perusahaan melakukan external pressure hal tersebut akan mempengaruhi terjadi nya financial statement fraud. Quality of External Auditor dan Audit Opinion mengindikasikan bahwa apabila perusahaan melakukan Quality of External Auditor dan Audit Opinion sekalipun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan. Change of Director mengindikasikan bahwa pergantian direktur dalam suatu perusahaan memiliki pengaruh positif terhadap kinerja perusahaan maupun tindakan financial statement fraud. Frequent Number of Ceo’s Picture mengindikasikan bahwa dengan adanya foto CEO yang sering dipajang pun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan.
PENGARUH PAJAK, MEKANISME BONUS, PROFITABILITAS DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING Ni Ketut Sari Arik Suastini; Ni Wayan Yuniasih
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.v3i1.2284

Abstract

Transfer Pricing policy by company to determine the transactions price among division members inside one company also among divisions member of two companies both abroadalso domestical. The research has a purposes to determine whether Taxes, Bonus Mechanisms, Profitability and Exchange Rates affect the decision making o the companyto take Transfer Pricing actions on Manufacturing companies inside the list of Bursa Efek Indonesia (BEI) at 2017 to 2019. The research’s population are companies of manufacturelisted on the Bursa Efek Indonesia (BEI) at 2017 to 2019, which amount to 154 companies. The researcher are using non-probability sampling and purposive sampling as thesampling methods. Through the specified criteria, 27 sample companies were obtained. The researcher used secondary data, namely the annual financial report archive of company from 2016 to 2019 gathered from BEI website. Researcher are using logistic regression analysis to analyze the research data.
PENGARUH BYSTANDER EFFECT DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) DI LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI Anak Agung Ayu Evy Putri Indraswari; Ni Wayan Yuniasih
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.v3i2.2766

Abstract

The tendency for accounting fraud to occur repeatedly is characterized by actions and policies to eliminate or hide actual information for manipulation purposes (Udayani, 2017). The purpose of this study is to determine the effect of the bystander effect and financial pressure on the tendency of accounting fraud in the LPD in Mengwi District. The population in this study were all LPD employees in Mengwi District, amounting to 306 people. The sample used was 169 employees who were determined by purposive sampling technique. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the bystander effect variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District. The financial pressure variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District
Pengaruh Pengetahuan Investasi, Modal Minimal, Manfaat Investasi, Dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa Di Pasar Modal Ni Komang Ersa Santika Widiawati; Ni Wayan Yuniasih
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.v4i1.3094

Abstract

The study targeted student of the Hindu University of Indonesia’s Faculty of Business Economic and Tourism. The purpose of the research was to determine the influence of investment knowledge, minimal capital, benefits and financial literacy on student interest in capital market investement. The populations contained in this study was 364 students in semesters 4 and 6, which then carried out the solvin formula to calculate the number of samples in the study obtained by 78 respondents. The data analysis techniques used are research instrument test, classical assumption tests and multiple linear regression analysis tests. The results of this study found that Investement Knowledge has no significant effect on student investment interest, minimum capital had a positive and significant impact on the student interest. Investment benefits have a positive and significant effect on investment interest and financial literacy has a positive and significand effect on investement interest. The advice that can be given is that students are able to cultivate knowledge about good investments, prepare investment capital, know more benefits that can be given if investing and read more or financial literacy about the development of the capital market.
Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak Dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Individu Pada Karyawan LPD Di Kabupaten Badung Ni Putu Novi Ayu Antari; Ni Wayan Yuniasih; Putu Cita Ayu
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.v4i2.3263

Abstract

The purpose of this study is to investigate the connection between the usage of information technology, managerial support, and technical abilities of information system users and individual performance. This study's population consisted of 240 Badung Regency Local Police Department (LPD) employees. Multiple linear regression, the coefficient of determination, the F test, and the t-test are employed for data analysis in this study. The outcomes of the study reveal that the usage of information technology has a positive and statistically significant influence on individual performance, that managerial assistance positively affects individual performance, and that personal technical ability positively affects individual performance.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ayu Putri Rahayu Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Arie Indraswarawati, Sang Ayu Putu Cokorda Gde Bayu Putra Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Desak Putu Putri Laksmi Dewi, Ida Ayu Sasmita Dianti, Ni Putu Ayu Putri Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Made Alit Putra Utama I Made Endra Lesmana Putra I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I WAYAN SUDIANA I Wayan Sudiana I Wayan Suka Negara Ida Ayu Sasmita Dewi Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Jayanti, Ni Putu Risma Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Kusumawati, Ni Putu Ayu Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Marindhea, Varlinka Mudana, I Komang Restu Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Komang Sumadi Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Fitri Adrian Ni Made Indri Desiyanti Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dessy Wiadnyani Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putra, I Putu Deddy Samtika Putrawan, I Komang Bayu Aditya Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Rai Dwi Andayani W Rista Devitriana, Ni Wayan Rustina, Ni Wayan Meiya Nitha Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati Sintya Dewi, Dewa Ayu SUPARSA, I KOMANG Virgantini, Pande Kadek Nita