Article Per Year (5 Year)
p-Index From 2021 - 2026
1.573
P-Index
This Author published in this journals
All Journal VIDYA WERTTA : Media Komunikasi Universitas Hindu Indonesia Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
I Putu Nuratama
Universitas Hindu Indonesia
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PENGARUH KOMPENSASI FINANSIAL, KONFLIK PERAN, KETIDAK JELASAN PERAN, TERHADAP KEPUASAN KERJA AUDITOR Putu Ayu Dyah Julianti Sunadi Safitri; I Putu Nuratama
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.v2i1.1581

Abstract

This research study aims to determine the effect of financial competence, role conflict, role ambiguity, on job satisfaction of auditors who work at the public accounting firm in Denpasar, Bali, which is registered in the IAPI (Indonesian Public Accountants Association). By analyzing and testing hypotheses. Concurrently or partially, this research was conducted on 83 auditors who worked for between one year and had audited at least 1 audit at a public accounting firm in 2019. The research method used in this study was descriptive analysis. The method used in this study is a non-probability sampling method with the technique of the sampling method, purposive sampling. The results of this study indicate that financial compensation, Role Conflict, role ambiguity, simultaneously and partially have an influence on job satisfaction of auditors who work at the Public Accounting Firm in Denpasar, Bali, which is listed in IAPI (Indonesian Public Accountants Association) in 2019. Data collection conducted with questionnaires submitted directly. The number of questionnaires distributed was 73 copies, but only 50 questionnaires were returned. The results showed that financial compensation had a significant effect on auditor job satisfaction, role conflict had no significant effect on auditor job satisfaction, and role ambiguity had a significant effect on auditor satisfaction
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, NIAT MEMBAYAR PAJAK, DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN I Kadek Litawan; I Putu Nuratama
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.v2i3.1812

Abstract

This study aims to examinegthegeffectgofgmodernizationgof the tax administration system, the intention to pay taxes, and the taxpayer's environmentgonghotelgand restaurant taxpayer compliance (empirical study on hotels and restaurants in Bangli Regency). The population used in this study were all hotels and restaurants registered in the Regional Finance, Revenue and Asset Agency (BKPAD) Bangli Regency as many as 39 hotels and restaurants. Determination of the sample using purposive sampling in order to obtain 39 people as the sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of modernization of the tax administration system on taxpayer compliance obtained a regressiongcoefficientgofg0.305,gthegtgvalue.gcountgofg2.793gand the significant value of the t test of 0.008 <0.05, so that H1 is accepted. The effect of the intention togpaygtaxesgongtaxpayergcompliancegobtainedga regression coefficient of 0.402,gthegtgvaluegofg3.214gand a significantgvaluegofgthegtgtestgofg0.003g<0.05, so that H2 is accepted. The influence of the taxpayer environment on taxpayer compliance obtained a regression coefficient of 0.327, the tgvaluegofg2.260gandgagsignificantgvalue ofgthegtgtestgofg0.030g<0.05,gsogthatgH3gisgaccepted. It is suggested to Hotels and Restaurants in Bangli Regency to jointly encourage the surrounding community and other hotels and restaurants to comply with paying taxes so that they can jointly remind each other of taxpayer compliance.
PENGARUH PENERAPAN STRUKTUR PENGENDALIAN INTERN TERHADAP EFISIENSI PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL Ni Putu Puspita Dewi; I Putu Nuratama
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.v3i1.2286

Abstract

This study aims to prove empirically the effect of internal control elements on the efficiency of credit distribution in LPD Abiansemal District. The data used in this study is primary data in the form of questionnaire answers. The population used in this study were all LPD employees in Abiansemal District as many as 305 people. Sampling used purposive sampling method so that 109 people were obtained as samples. The first instrument test and classical assumption test were carried out,nextanalyzed using multiple linear regression analysis, determination, t test and F test.Based on the results of the analysis, it can be said that control, control activities, information and communication have a significant effectt on the efficiency of credit distribution and have no significant effect on the efficiency of credit distribution.
PERAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MEMODERASI HUBUNGAN PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN LPD SE-KECAMATAN PENEBEL Ni Komang Desi Lestari; Ni Putu Ayu Kusumawati; I Putu Nuratama
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.v3i1.2306

Abstract

This study aims to determine the effect of the utilization of information technology and internal control systems on the quality of financial reports and to determine the role of human resource competence in moderating the relationship between the utilization of information technology and internal control systems on the quality of financial reports at the Village Credit Institution (LPD) in Penebel District. The population in this study were 50 LPDs in Penebel District with 140 respondents consisting of the Head of the LPD and the LPD Internal Supervisory Board. The sampling technique used in this study is saturated sampling technique so that the entire population is used as a sample, namely the sample obtained in this study was 140 respondents. The data analysis technique used in this research is Descriptive Statistical Test and Partial Least Square (PLS) analysis. The results of this study indicate that the utilization of information technology has a negative and insignificant effect on the quality of financial reports, while the internal control system has a positive and significant effect on the quality of financial reports and the interaction of human resource competence with the utilization of information technology has a positive and insignificant effect on the quality of financial statements and the interaction of human resource competence with the internal control system has a negative and insignificant effect on the quality of financial reports.
PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN KEUANGAN LPD SE-KOTA DENPASAR Ni Komang Yuliana Letisya; I Putu Nuratama
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.v3i1.2309

Abstract

The quality of financial statements is the result or achievement that has been achieved in managing company assets. This study aims to determine the effect of understanding accounting, internal control system, and information technology on the quality of financial statements of LPDs throughout Denpasar City. The population and sample in this study were the chief of the LPD and the Internal Auditor of the LPD at 35 LPDs throughout Denpasar City. The sampling technique used is a non-probability sampling technique which includes saturated sampling. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting understanding, internal control system, and information technology both had a positive and significant effect on the quality of financial statement at LPDs throughout Denpasar City.
PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME DAN RETALIASI TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN GIANYAR Anak Agung Indah Puspita Dewi; I Putu Nuratama
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.v3i2.2807

Abstract

Whistleblowing is disclosure of violations or reporting that occurs in an organization which is conducted by internal or external parties. This research to determine the effect of organizational commitment, professionalism and retaliation to the intention to do whistleblowing at the Lembaga Perkreditan Desa (LPD) in Gianyar sub-district. The population in this research were all employees of the LPD in Gianyar district. the sample in this research amounted to 223 respondents, but the data processed were 177 due to the outlier data as many as 46. The method of determining the sample using saturated sampling technique.This research was conducted by distributing questionnaires. The result of this research indicate that the organizational commitment has no significant effect on the intention to do whistleblowing, professionalism has no significant effect on the intention to do whistleblowing, and retaliation has a negative and significant effect on the intention to do whistleblowing.
Co-Authors Anak Agung Indah Puspita Dewi Anom Ayu Megawati Lestari Dewa Ayu Sri Wedanti Gusti Ayu Putu Agung Desyani I Gede Jaya Kumara I Kadek Litawan I Made Suryana Wibawa I Nyoman Suta Widnyana I Wayan Sudiana Ni Kadek Yuni Andayani Ni Komang Desi Lestari Ni Komang Yuliana Letisya Ni Made Kusumayanti Ni Putu Ayu Kusumawati Ni Putu Puspita Dewi Ni Wayan Ayu Nola Widiyanti Niski Aprilia Putu Ayu Dyah Julianti Sunadi Safitri Putu Cita Ayu Putu Krisna Adwitya Sanjaya Sang Ayu Putu Arie Indraswarawati