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Kadek Dewi Padnyawati
Universitas Hindu Indonesia Denpasar
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Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan, Dan Nilai Tukar Rupiah Terhadap Harga Saham Khususnya Pada Sektor Consumer Goods Yang Tercatat Di Bursa Efek Indonesia Ni Made Ayu Yulita Fridayanthi; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v4i4.3322

Abstract

Investment is an activity to invest in a company, with the hope of providing benefits in the future. To choosing a company, an investor needs to consider several things to determine his decision. This study aims to determine the effect of dividend policy, leverage, trading volume and exchange rate on stock prices. The population of this research is 66 non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method of determining the sample used is the purposive sampling method, with several predetermined criteria, the samples is 27 companies in the non-cyclical consumer goods sector. The research data used is secondary data with multiple linear regression analysis techniques. The results show that dividend policy, leverage and trading volume have a significant effect on stock prices, while exchange rate have no significant effect on stock prices. Simultaneously dividend policy, leverage, trading volume and exchange rate affect stock prices
Pengaruh Kualitas Kompetensi Sumber Daya Manusia, Penggunaan Teknologi Informasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Bumdes Se-Kecamatan Sukawati I Wayan Yadi Linggia Swandika; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
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.v4i4.3328

Abstract

This thesis is a research that describes the influence of human resource competence, use of information technology, and work experience on the quality of financial reports of Villageowned enterprises in Sukawati sub-district. The reason behind the researcher's interest in making this thesis, is based on observations and initial interviews conducted by researchers with Village-owned enterprises in Sukawati sub-district, where the financial reports produced by Village-owned enterprises are not in accordance with applicable standards. Researchers found indications why the quality of financial reports produced by Village-owned enterprises was not up to standard, namely because of the lack of accounting competence possessed by employees, not yet maximal use of information technology, and the lack of work experience of Village-owned enterprises management in the accounting field. The population in this study are users of financial statements Village-owned enterprises administrators in Sukawati District, totaling 36 people, the sampling technique used was saturated sampling technique. The number of samples used in this study were 36 respondents. The data analysis technique in this study used multiple linear regression analysis which was processed with the SPSS statistic 25 program. The results showed that (1) the competence of human resources has a positive and significant effect on the quality of financial reports, (2) the use of information technology has no effect on the quality of financial reports, (3) work experience has a positive and significant effect on the quality of financial reports
Pengaruh Latar Belakang Pendidikan, Pengalaman Kerja dan Keahlian Profesional Terhadap Efektivitas Sistem Pengendalian Intern di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kediri Ni Made Winda Jatiningsih; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
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.v4i4.3871

Abstract

One of the assets and income for traditional villages called by LPD so that it requires good management by the management. Adequate supervision needs to be owned by each LPD to prevent abuse of authority by various parties and financial practices that can lead to bankruptcy of the LPD. The population is LPD in Kediri by sample of 63 people. The research method used is quantitative. In order to predict education background, work experience, profesional skills toward dependent variable we used regression analysis. Based on the results, educational background, work experience and professional skills have a positive and significant effect on the internal control system. Based on the results of research on Village Credit Institutions in Kediri District, Tabanan Regency, it shows that educational background has a considerable influence. So that for the LPD in Kediri District in the future it is hoped that in selecting the chairman of the LPD and the supervisory body to consider a higher level of education.
Pengaruh Pemahaman Akuntansi Dasar, Computer Attitude Dan Computer Anxiety Terhadap Keahlian Pemakaian Software Akuntansi Pada Siswa Jurusan Akuntansi Di Smk Dwijendra Denpasar Anak Agung Ardiantari; Ni Wayan Yuniasih; Kadek Dewi Padnyawati
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.v4i4.3896

Abstract

This study aimed to determine the impact of basic accounting understanding, computer attitudes, and computer fears on their expertise in using accounting software among accounting students at SMK Dwijendra Denpasar. is. The population used in this study was all active students in SMK Dwijendra Denpasar's accounting program, a total of 130 students. The sample size for this study was 41 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that understanding basic accounting has a positive and significant effect on accounting software proficiency. Computer settings do not affect the use of accounting software. Fear of computers does not affect your ability to use accounting software. Looking at the results of this research, I hope that accounting students will continue to study without being satisfied and improve their skills and abilities using accounting software. world. Not only can students make effective use of their study time at school, but they can also improve their accounting software skills by reading books about accounting software and watching YouTube at home. make it possible. accounting software.
Pengaruh Profesionalisme dan Locus of Control Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa Se-Kabupaten Badung Ida Ayu Arini Satya Dewi; Kadek Dewi Padnyawati; Ni Made Wisni Arie Pramuki
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.v4i4.3912

Abstract

This study aims to examine the influence of professionalism and locus of control on the performance of village credit institution supervisory boards (LPD) throughout Badung Regency. The population in this study were 366 respondents who in this case were the supervisory bodies of the LPD in Badung Regency. The sampling method used was probability sampling, by determining the number of samples using the slovin formula so that 191 respondents were obtained, then to determine the number of samples in each district using a proportionate startified random sampling technique. Data analysis techniques in this study using SEM-PLS. The results of the study show that the performance of supervisory bodies in LPDs in Badung District is influenced by locus of control. Where the higher the locus of control owned by a regulatory agency, the higher its performance. Another finding in this study is that professionalism has a positive but not significant effect on the performance of supervisory bodies, this is suspected because they have not fully honed their knowledge and abilities in carrying out their duties so that it will lead to low performance of the resulting supervisory bodies
Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen, Dan Likuiditas Terhadap Nilai Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Made Arya Dyasti Pertiwi; Kadek Dewi Padnyawati; Putu Cita Ayu
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.v4i4.3940

Abstract

A company needs sufficient capital to remain competitive and continue to operate. Funds required by the company are usually raised by investors. Improving corporate value can encourage investors to invest. Purpose of studys is to determines the impact of corporate growth, dividend policy and liquidity on the value of companies in the banking sector listed on the BEI for period 2017-2021. All banking companies included in this study were listed on the BEI from 2017 to 2021, for total 47 companies. A targeted sampling technique is used to obtain sample 10 banking sector companies listed on the BEI to determine the sample in this study. These results show that the higher the bank's dividend policy and liquidity, the higher the company's value. Growth rate will have a positive impact, but it will be less significant, hence his the first hypothesis is rejected. It is recommended to use different independent variables for different results.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Ketepatwaktuan Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Swenditayani, Ni Luh Mita; Padnyawati, Kadek Dewi; Erlina Wati, Ni Wayan Alit
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/w46yxk92

Abstract

Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Profitability, Leverage, and Company Size impact the punctuality of submitting financial statements among manufacturing firms listed on the Indonesia Stock Exchange between 2018 and 2021. The study's population consists of financial statements from manufacturing companies listeid on the Indonesia Stock Exchange (IDX) during the aforementioned priod. Purposive sampilng was used to sample a total of 209 businesses, and testing methods included logistic regression analysis. The findings of this study suggest that profitability influences the timely submission of financial reports in a favorable way. Leverage has no impact on how quickly financial reports must be submitted. A company's size has a beneficial impact on how quickly financial reports are submitted.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal Dan Rasionalisasi Terhadap Kecurangan Laporan Keuangan (Financial Statement Fraud) Pada Perusahaan Yang Bergerak Dibidang Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Julianti, Desak Putu; Kusumawati, Ni Putu Ayu; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7510

Abstract

Financial statement fraud refers to the intentional manipulation of accounting information, aiming to distort crucial details or present deceptive data, ultimately influencing the decisions and perceptions of stakeholders based on misrepresented facts. This investigation aims to analyze the potential triggers of financial statement fraud in construction sector firms listed on the Indonesian Stock Exchange between 2020 and 2022, examining the intersection of financial stability, external pressures, and rationalization. Employing a non-probability sampling method, specifically saturated sampling, 21 companies operating in the construction sector were selected, resulting in 63 observation data over a 3year period. Secondary data was utilized for analysis. The research findings suggest that while financial stability and external pressures do not significantly impact the occurrence of financial statement fraud, rationalization plays a crucial role in its manifestation.
Pengaruh Fungsi Badan Pengawas, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Lembaga Perkreditan Desa ( LPD) Se-Kecamatan Tampaksiring Ni Putu Novika Yuni; Kadek Dewi Padnyawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/97tsvh72

Abstract

The LPD has such an important role for the village community that it must produce the best performance every time. Company performance is the result or work performance of good managerial management which is expected to be able to improve a company's goals. This study aims to determine the influence of the Functions of the Oversight Body, Internal Control System and Competence of Human Resources on the Financial Performance of Village Credit Institutions (LPD) throughout the Tampaksiring District. The population in this study were 136 respondents from the LPD management who assessed and knew directly the performance of the LPD, consisting of the LPD Chair, Secretary, Treasurer, and Chair of the Supervisory Board from 34 LPDs in the Tampaksiring District.. This study uses the probability sampling method saturated sample technique. Saturated sample is a sampling technique when all members of the population are used as samples. The test results show that the function of the oversight body has a significant positive effect on the performance of the LPD in the Tampaksiring District. The internal control system has a significant positive effect on the performance of the LPD in the Tampaksiring District. HR competence has a significant positive effect on the performance of LPD in Tampaksiring District. For further research, it is expected to be able to add variables that can affect LPD performance and be able to expand the research area.
Penerapan Tata Kelola Keuangan Pada Koperasi Serba Usaha Werdhi Sedana Desa Baha Kecamatan Mengwi Ni Kadek Yeni Dwi Putri; I Wayan Sudiana; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6647qq32

Abstract

Family values are the cornerstone of the cooperative movement, which is a people's economic movement. The framework and procedures used to decide on a company's course and level of oversight are known as governance. The purpose of this thesis is to clarify or characterize the financial governance practices used by the Mengwi District's Baha Village Cooperative. This study employs qualitative research methodology, gathering data via observation, interviews, and documentation. The Werdhi Sedana Cooperative's management is the research's informant. The study's findings support the following conclusion: Werdhi Sedana Cooperative has done a good job of maximizing governance through the application of transparency, accountability, responsibility, independence, and justice by offering excellent service, growing cooperatives, assigning employees according to their roles, sharing information, and offering members training. There are challenges facing the Werdhi Sedana Cooperative from both inside and outside the organization that hinder the wellbeing of its members. By providing administrators and members with training, as well as by reaching out to members to better understand cooperatives, the Werdhi Sedana Cooperative should aim to optimize governance.
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