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Kadek Dewi Padnyawati
Universitas Hindu Indonesia Denpasar
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PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN KARAKTERISTIK PERSONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA DENPASAR. Ida Ayu Made Surya Wardani; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v2i2.1544

Abstract

Public accountants are accountants who have obtained permission from the minister of finance to provide public accounting services in Indonesia. There are many cases of auditor failure that have occurred proving that the role of an auditor is still not optimal and because the level of auditor satisfaction has not been fulfilled by the Public Accounting Firm (KAP) which causes a decrease in performance and damage to public and corporate client confidence in the Public Accounting Firm (KAP ). This study aims to determine the effect of time budget pressure, task complexity, personal characteristics on dysfunctional audit behavior at public accounting firms in Denpasar. This study took 55 respondents who were used as research samples using purposive sampling method. Data colection was carried out throught interviews, observations, and questionaires. The data analysis technique used is multiple linear analysis. The results of the analyze showing that time budget pressure has a regression coefficients of 0.321 with a t-sig of 0.004, which means that time budget pressure has a positive effect on audit dysfunctional behavior. Task complex has a regression coefficient of 0.289 with a t-sig of 0.002, which meaning that task complex has a positive effects on dysfunctional audit attitude. Personal characteristics have a regression coefficient value of 0394 with a t-sig of 0.001, which means that personal characteristics have a positive effect on dysfunctional audit behavior at KAPs in Bali.
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Made Rita Sari; Kadek Dewi Padnyawati
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.v2i2.1571

Abstract

This study aims to determine the effect of village fund management apparatus competence, village government organizational commitment, and community participation on the accountabilityiofvillageifund management in Tabanan District, TabananiRegency. Theisample used in this study were 12 villages in Tabanan District with 96 respondents. The method of determiningithe sampleiusing purposiveisampling, data were collected using a questionnaire. Data were analyzed using Multiple Linear Regression Analysis. Based on the results of this study, it shows that the competence of village fund management officers and the commitment of village government organizations have no significant effect on the accountability of village fund management, while community participation has a positive and significant effect on the accountability of village fund management in Tabanan District, Tabanan Regency.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Ni Made Nita Saputri; Kadek Dewi Padnyawati
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.v2i2.1572

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on financial distress (a case study of property and real estate sector companies listed on the Indonesian stock exchange for the period 2017 - 2019). The sample selection technique in this study was purposive sampling and obtained a sample size of 26 companies with 78 observations. The data analysis technique in this research is logistic regression analysis technique.The results of the research analysis show that the profitability variable has a positive regression coefficient of 0.109 with a significance value of 0.982> 0.05 so that the profitability variable has a positive and insignificant effect on financial distress. The liquidity variable has a negative coefficient of -0.048 with a significance value of 0.145> 0.05 so that the liquidity variable has a negative and insignificant effect on financial distress. The leverage variable has a negative coefficient of -653 with a significance value of 0.177> 0.05, so the leverage variable has a negative and insignificant effect on financial distress.
PENGARUH PERENCANAAN AUDIT, PEER REVIEW, DUE PROFESSIONAL CARE, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA DENPASAR Ni Putu Evayanti; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v2i1.1580

Abstract

This study entitled the effect of audit planning, peer review, due professional care, and accountability on audit quality at the Public Accounting Firm (KAP) in Denpasar City. KAP is an institution that has a permit from the Minister of Finance as a forum for public accountants to carry out their work. The purpose of this study was to analyze the effect of audit planning, peer review, due professional care, and accountability on audit quality at KAP in Denpasar City. This research was conducted at KAP in Denpasar City which is listed in the Directory of the Indonesian Institute of Public Accountants in 2019. The number of samples in this study were 63 auditors who worked for KAP in Denpasar City. The sample in this study was determined by purposive sampling method. Data obtained through a questionnaire with the data analysis technique used is multiple linear regression analysis using SPSS. The results showed that audit planning had a positive and significant effect on audit quality with a significance value of 0.022 <0.05. Peer review has a positive and significant effect on audit quality with a significance value of 0.024 <0.05. Due professional care has a positive and significant effect on audit quality with a significance value of 0.046 <0.05. Accountability has a positive and significant effect on audit quality with a significance value of 0.040 <0.05. The results of the Determination analysis show that the percentage of Audit Planning (X1), Peer Review (X2), Due Professional Care (X3), and Accountability (X4) on Audit Quality (Y) is 0.664 x 100% = 66.4% with the remaining 33, 6% is influenced by other variables outside the research.
PENGARUH PENERIMAAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT), TINGKAT KEPERCAYAAN KEPADA PEMERINTAH, SIKAP, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN I Made Seta Umbaran; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
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.v3i1.2283

Abstract

This study aims to investigate the effectiveness of tax returns payment revenue (SPPT), the level of trust toward the government, attitudes, and tax sanctions on taxpayer compliance to pay property taxes in Pering Sari Village, Selat District, Karangasem Regency. The population in this study were all 3501 householder who were registered as recepients of the 2020 Land and Building Tax Return Payment in Selat District, Pering Sari Village. There were 100 respondents selected as samples in this study through Slovin formula, probability sampling, and simple random sampling. The data was collected through questionnaire, and further being analyzed using multiple linear regression model and being calculated with the assistance of SPSS. This study resulted in there was a significant effect of tax return payment revenue, level of trust to the government, tax sanctions toward taxpayer compliance to pay land and building taxes. The coefficient of determination resulted in 53.8% of the taxpayer compliance was influenced by variations in SPPT revenue, level of trust to the government, attitudes, and tax sanctions while the rest of 46.2 percent was determined by extraneous factors that were not included in this study.
PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM Ni Nyoman Pebi Krisnanti; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v3i1.2288

Abstract

The study aims to investigate the effectiveness of leadership, clarity of budget targets, supervision on the accountability of village fund management. Village office employees from 8 villages in the sub-district of bebandem as the population. Purposive sampling method was used in determining the sample so that 72 respondents were obtained. Following the instrument test and the classical assumption test performed, multiple linear regressions analysis, determination,t test and F test were used to evaluate the data. The study resulted in there indicate that leadership, clarity of budget targets, and supervision take effect a positive and significant for the accountability of village fund management in village governments throughout the bebandem district, karangasem Regency.
Pengaruh Penerapan Sistem Informasi Inventaris Udayana Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pada Satuan Kerja Universitas Udayana I Wayan Angga Mei Sedana Yoga; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2465

Abstract

This study was conducted to determine the effect of the application of the Udayana inventory information system and intern control system on the quality of financial reports at the Udayana University work unit. The samples in this study were employees at the Sub-Division of Accounting and Reporting of State Property (BMN Aklap), employees at the Sub-Division of Accounting and Financial Reporting (Aklap Finance) and Udayana inventory information system operators at Udayana University so that a sample of 56 people was obtained from the total employees at the Udayana University work unit. The data collection technique used a questionnaire which was analyzed by multiple linear regression analysis using SPSS software in data processing. This study shows that the implementation of the Udayana inventory system has a positive and significant effect on the Quality of Financial Reports and the Internal Control System has a positive and significant effect on the Quality of Financial Reports.
Pengaruh Budaya Organisasi, Struktur Organisasi, PemanfaatanTeknologi Informasi, dan SIA Terhadap Kinerja Karyawan pada Lembaga Perkreditan Desa Se- Kecamatan Abiansemal Ni Putu Wulandari; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2610

Abstract

Employee performance is an importan element that the company pays attention to in order to achieve its goals. Seeing the importance of performance, the author would like to write a paper that contains the factors that cause performance improvement both from an organizational culture, the structure within a company, the benefits of using technology, or AIS. The LPD in Abiansemal sub-district has 33 active LPDs with 311 employees who make up the population. The sample was selected using a purpose sampling technique with the results of 132 respondents. Later observations will use regression techniques to manage the data. Observers find research results that reveal that performance is influenced by the culture that is applied and carried out in the organization. The organizational structure, the use of a technology, and SIA also participate in the factors that cause employee performance improvement.
PENGARUH KOMPETENSI SDM, IMPLEMENTASI SISTEM KEUANGAN DESA, SISTEM PELAPORAN TERHADAP AKUNTABILITAS Ni Komang Novita Sari; Kadek Dewi Padnyawati; Ni Putu Yeni Yuliantari
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.v3i2.2763

Abstract

The paper compiled in this study aims to prove the relationship that exists between the capabilities of HR, Siskeudes, and reporting system systematics and accountability. All village officials who work in the Village Office in Gianyar Regency as many as 12 villages are made into the population. The sample used in this study was 36 people who were determined by the non-probability sampling method. The results of this study indicate that the accountability of village fund management will be influenced by the state of Human Resource Competence, Siskeudes, and Reporting Systems.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, LOCUS OF CONTROL INTERNAL DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA KARYAWAN DI LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN KARANGASEM I Gede Dodi Saputra; Kadek Dewi Padnyawati
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.v3i2.2785

Abstract

Performance is the result someone's work that shows the employee's achievements and is responsible for the tasks. This study to analysis the effect of the effectiveness of AIS, locus of control and top management support on the performance of LPD employees in Karangasem Regency. The form of research is associative using a questionnaire. The technique of determining the sample is purposive sampling, the sample is 90 people withmultiple regression analysis. The results of the analysis, namely the effectiveness of SIA, locus of control and top management support affect the performance of employees at the Karangasem Village Credit Institution
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Andayani. W, Rai Dwi Ayu Dianti Ayu Nur Aimi Cokorda Gde Bayu Putra Cokorda Istri Jayanti Putri Dewa Ayu Toga Juliantini Dian Novita Sari Erisianita Lestari Suprapta I Gede Agustian Zidan I Gede Dodi Saputra I Made Seta Umbaran I Made Wahyu Adi Valentina I Putu Deddy Samtika Putra I Putu Fery Karyada I Wayan Angga Mei Sedana Yoga I Wayan Sudiana I Wayan Suka Ardana Yasa I Wayan Yadi Linggia Swandika Ida Ayu Arini Satya Dewi Ida Ayu Made Surya Wardani Julianti, Desak Putu Komang Sumadi, Ni Kusumawati, Ni Putu Ayu Made Arya Dyasti Pertiwi Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Astuti Ni Kadek Ayu Sintya Devi Ni Kadek Seli Anggayasti Ni Kadek Yeni Dwi Putri Ni Ketut Muliati Ni Komang Novita Sari Ni Komang Tariani Ni Luh Adisti Abiyoga Wulandari Ni Luh Gede Kusuma Dewi Ni Made Ayu Yulita Fridayanthi Ni Made Dwijayani Ni Made Nita Saputri Ni Made Rita Sari Ni Made Sulistiani Ni Made Winda Jatiningsih Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Putu Ayu Kusumawati Ni Putu Dina Ayu Cipta Dewi Ni Putu Evayanti Ni Putu Novika Yuni Ni Putu Trisna Windika Pratiwi Ni Putu Wulandari Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati NI WAYAN YUNIASIH Oktarini, Luh Nik Putu Atim Purwaningrat Putu Cita Ayu Putu Indraswarawati, Sang Putu Nuniek Hutnaleontina Swenditayani, Ni Luh Mita Trisna Windika Pratiwi Wayan Sudiana, I Wisni Arie Pramuki, Ni Made Yeni Yuliantari, Putu