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All Journal Buletin Studi Ekonomi Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan
I Putu Deddy Samtika Putra
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 INDEPENDENSI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD I Komang Angga Saputra; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.770

Abstract

Fraud is a deliberate action by the parties who are not responsible for governance in order to personally gain profit. The purpose of this research is to know the influence of independence against fraud prevention with internal control system as moderation variable. The location of this research was conducted on LPD Ubud district. The population in this study was all LPD employees in Ubud district amounting to 382 employees from 32 LPD. The sampling method in this research is the purposive sampling method, resulting in a sample amounting to 124 people from 32 LPD. The analytical techniques in this study are using the Moderated Regression Analysis (MRA). The test results showed that independence had no significant effect on the prevention of fraud with a parameter coefficient value of 0.048 with significance level of 0.564 > 0.05. And the independent interaction with the internal control system was positively and significantly significant to the fraud prevention with a parameter coefficient value of 0116 with significance rate of 0.018 < 0.05.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Ni Luh Wulan Artini; I Putu Deddy Samtika Putra
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.v1i2.978

Abstract

The purpose of this study was to examine the effect of Regional Financial Report Presentation, Financial Statement Accessibility and Internal Control Systems on Regional Financial Management Accountability (Empirical Study at the Regional Financial and Revenue Management Agency (BPKPD) Klungkung Regency). This research was conducted at BPKPD Klungkung Regency with a total sample of 57 employees, with a purposive sampling method. The type of data used is primary data. The data was collected by using questionnaires and data processing using multiple linear regression analysis. The results of this study indicate that (a) the regional financial statement presentation variables affect the accountability of regional financial management. (b) the variable of financial report accessibility has no effect on the accountability of regional financial management (c) the variable of the internal control system has no effect on the accountability of regional financial management.
PENGARUH LOCUS OF CONTROL DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI I Gusti Agung Oka Kristina Dewi; I Wayan Sudiana; I Putu Deddy Samtika Putra
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.v2i1.1507

Abstract

The tendency of accounting fraud is fraud caused by an error in reporting in financial reporting or an intentional act identical to corruption, misuse of assets and false questions. This study aims to determine the effect of internal variables locus of control, external locus of control and individual morality on the tendency of accounting fraud in OPD Badung Regency. This research was conducted using the results of a questionnaire instrument survey. The sample studied was 114 respondents with a purposive sampling technique using criteria. The results of hypothesis testing show that the internal locus of control and external locus of control variables have a significant effect on the tendency of accounting fraud, while individual morality does not have a significant effect on the tendency of accounting fraud in OPD Badung Regency
PENGARUH KOMPETENSI, PARTISIPASI MANAJEMEN, DAN DUKUNGAN TOP MANAGEMENT TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI DI DESA MENGWI I Gusti Agung Ayu Manik Sanjani; I Putu Deddy Samtika Putra
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.v2i1.1510

Abstract

This study aims to test and analyze the effect of competence, management participation, and top management support on the effectiveness of accounting information systems. This study uses a survey method by distributing 50 questionnaires to managers and managers of cooperatives in the village of Mengwi. The study population includes cooperatives in the village of Mengwi, amounting to 14 cooperatives, by using 50 samples. To determine the sample used purposive sampling method. Next, the completed questionnaires were analyzed by multiple linear regression. The test results show that competence has a significant positive effect on the effectiveness of accounting information systems. Management participation does not affect the effectiveness of accounting information systems. Meanwhile, top management support has a significant positive effect on the effectiveness of accounting information systems.
PENGARUH TEKANAN EKSTERNAL, AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN Luh Budiartini; I Putu Deddy Samtika Putra
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.v2i2.1525

Abstract

Financial transparency is is freedom to obtain information about aspects of financial performance in a comprehensive and open report manner which is summarized both positive and negative, accurate, timely, decisive and balanced through the media in the form of the presentation of financial statements that can be accessed by various interested parties with the assumption that the public has the right to know information. The purpose of this study is to provide the effect of external pressures, accountability, environmental uncertainty and internal control on the application of financial reporting transparency. Thise reasearch was conducted at OPD in Badung Regency. The population in this study were all apparatus work units totaling 8212 people. The sampling technique is using purposive sampling method, so that a sample of 114 people from 38 OPD is obtained. The analysis technique used is Multiple Regression Analysis. Test results show that external pressures and accountability had a positive and significant effect on the application of financial reporting transparency. While environmental uncertainty and internal control do not have significant effect on the application of financial reporting transparency.
PENGARUH AKUNTABILITAS, TRANSPARANSI, PARTISIPASI MASYARAKAT TERHADAP PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN DANA DESA PADA DESA SONGAN B KECAMATAN KINTAMANI KABUPATEN BANGLI Ade Ayu Anggreni Putri; I Wayan Sudiana; I Putu Deddy Samtika Putra
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.v2i2.1543

Abstract

Village funds are the source of income for each village, need to be controlled over their management, it should right on target and can improve people's lives. This study aims to determine the effects of Accountability, Transparency, Community Participation on Community Empowerment in Village Fund Management in Songan B Village, Kintamani District, Bangli Regency. The population in this study were the people of Songan B Village, Kintamani District, Bangli Regency who had voting rights and / or were 17 years old, while 100 people were the object of research (sample). The sampling technique used was purposive sampling technique. The results showed that the variables of transparency and community participation had a positive and significant effect on community empowerment, while the accountability variable had no effect on community empowerment.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, GOOD GOVERNANCE, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN KOTA DENPASAR I Gede Agus Junyantara; I Putu Deddy Samtika Putra
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.v2i3.1820

Abstract

This study aims to determine the effect of implementing a government internal control system, good governance, the use of information technology on the quality of financial reports in the city of Denpasar. The place for this research was conducted in the Regional Apparatus Organization Unit (OPD) of Denpasar City. The data used are primary data using a questionnaire. The sampling method used in this study was purposive sampling technique. The population in this study amounted to 27 regional apparatus organizations (OPD) in the form of offices and agencies in Denpasar City. In this study using 3 criteria, namely the head of the finance department, treasurer, and financial department employees who have a minimum service period of three years. So the sample in this study amounted to 81 respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the implementation of the government internal control system has a positive and significant effect on the quality of financial reports for the city of Denpasar, good governance has a positive and significant effect on the quality of financial reports for the city of Denpasar, the use of information technology does not have a significant effect on the quality of financial reports for the city of Denpasar. For the OPD of Denpasar City to improve and implement a government internal control system, Good Governance, the use of information technology in order to create quality financial reports. And for the next researcher, it is expected to add other variables or a different location so that they can be compared with previous studies.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PENGENDALIAN INTERN AKUNTANSI, DAN PENGAWASAN KEUANGAN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH Dewa Ayu Sri Ganitri; I Putu Deddy Samtika Putra
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.v2i4.2014

Abstract

This study aims to determine the effect of the understanding of government accounting standards (SAP), internal accounting controls and financial control on the value of local government financial reporting information on the SKPD of Denpasar City. This study uses a quantitative approach using primary data through a questionnaire. The sampling technique was using purposive sampling method. Respondents in this study are employees who carry out accounting / financial administration functions at 36 SKPD of Denpasar City. The number of samples used was 108 respondents. The data obtained were then analyzed using SPSS 21. The results showed that the understanding of Government Accounting Standards (SAP) had a positive and significant effect on the value of local government financial reporting information. Accounting internal control has no significant effect on the value of local government financial reporting information and financial supervision has a positive and significant effect on the value of local government financial reporting information in the SKPD of Denpasar City.
PENGARUH INTEGRITAS AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Ni Kadek Ayu Candradewi; I Putu Deddy Samtika 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.v3i1.2307

Abstract

Auditor performance can be defined by the ability or capacity of an auditor to produce or provide audit results or findings from an audit activity based on responsibility and also financial management carried out in a particular audit team. This research is intended to be able to carry out testing how the influence of auditor integrity, understanding of good governance, and organizational culture on auditor performance. The population in this study is a Public Accounting Firm in the Province of Bali. This research is quantitative, and while the sampling technique uses purposive sampling method, with this research sample obtained and selected is 48 auditors. 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 analysis test results simultaneously auditor integrity, understanding of good governance, and organizational culture have a significant and positive influence on auditor performance. Partially, auditor integrity, understanding of good governance, and organizational culture have a significant and positive influence on auditor performance
PENGARUH SISTEM PENGENDALIAN INTERNAL, SISTEM KOMPENSASI, PERILAKU TIDAK ETIS, ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ni Made Tari Wahyuni; I Putu Deddy Samtika 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.v3i1.2314

Abstract

Accounting fraud is a form of fraud that is intentionally carried out which causes losses without being realized by the injured party and provides benefits for the perpetrators of fraud. This study aims to examine how the influence of the internal control system, compensation system, unethical behavior and information asymmetry on the tendency of accounting fraud. The population in this study were 15 Savings and Loan Cooperatives in Ubud District with 64 employees. The type of research used is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 45 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 simultaneous analysis of the internal control system, compensation system, unethical behavior and information asymmetry, it has a positive and significant effect on auditor performance. Partially, the internal control system has a negative and significant effect on the tendency of accounting fraud, unethical behavior has a positive and significant effect on the tendency of accounting fraud. While the compensation system and information asymmetry have no effect on the tendency of accounting fraud.
Co-Authors Ade Ayu Anggreni Putri Dewa Ayu Sri Ganitri I Gede Agus Junyantara I Gusti Agung Ayu Manik Sanjani I Gusti Agung Oka Kristina Dewi I Gusti Ayu Wilan Dewi I Komang Angga Saputra I Putu Edi Saputra I Putu Edi Saputra I Wayan Agus Irmawan I Wayan Budi Satrya I Wayan Sudiana Kadek Dewi Padnyawati Luh Budiartini Made Dian Agustina Ni Kadek Ayu Candradewi Ni Kadek Dwi Juliani Ni Kadek Mila Damayanti Ni Kadek Pradnyanita Utami Ni Kadek Sukma Intan Cahyani Ni Ketut Muliati Ni Komang Dani Suryani Ni Komang Sumadi Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Adisti Abiyoga Wulandari Ni Luh Wulan Artini Ni Made Ari Suryani Ni Made Fanny Sukma Rahayu Ni Made Julia Ni Made Nia Maharani Ni Made Tari Wahyuni Ni Nyoman Ari Wahyuni Ni Putu Dessy Wiadnyani Ni Putu Lilik Karmila Dewi Ni Putu Tarimas Yulia Putri Ni Putu Yeni Yuliantari Ni Wayan Cahyani Ni Wayan Dila Indayani Ni Wayan Novita Kurnia Sari Ni Wayan Supartini NI WAYAN YUNIASIH Sang Ayu Putu Arie Indraswarawati