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All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
Ni Wayan Alit Erlinawati
Universitas Hindu Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA I Made Hangga Hariawan; Ni Komang Sumadi; Ni Wayan Alit Erlinawati
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.v1i1.791

Abstract

Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
PENGARUH MORALITAS INDIVIDU, RELIGIUSITAS DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) I Made Restu Gunayasa; Ni Wayan Alit Erlinawati
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.v1i1.794

Abstract

Fraud (fraud) is an error that is carried out in a deliberate manner, within the scope ofaccounting, the concept of fraud (fraud) is a deviation from an accounting procedure that shouldbe applied in an entity. The purpose of this research is to find out the effect of individual morality,religiosity and bystandery effecti on the tendency of accounting (fraud) tendencies in LPD inKecamatan Marga. This research was carried out throughout the LPD office located inKecamatan Marga appreciate, with as many as 46 samples. The sample determination methodused is non-probability sampling, namely by means of purposive sampling, while the data analysistechnique used is multiple linear regression analysis. The results of the study show that: (1)Individual moralization has a negative influence on the tendency of accounting fraud (fraud), (2)Religiosity has a negative influence on accounting tendency (fraud), (3) System effect has apositive influence on accounting tendency (fraud).
PENGARUH BUDAYA ORGANISASI, KOMPETENSI APARATUR DESA DAN INTEGRITAS APARATUR TERHADAP PENCEGAHAN FRAUD YANG TERJADI DALAM PENGELOLAAN ALOKASI DANA DESA I Gusti Ayu Agung Trisna Widyani; Ni Wayan Alit Erlina Wati
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.v1i2.977

Abstract

The purpose of this research is whether the organizational culture, the competence of the apparatus of desai and the integrity of the apparatus have an effect on the prevention of fraudi that occurs in managing the allocation of desai funds in the administration of the village of Blahbatuh. The object of this research is all the desai offices in the Blahbatuh district. In this research, a purposive sampling method was chosen with a total sample of 72 apparatus. The data analysis techniques used in this research are descriptive statistics, validation test, reliability test, classical assumption test, multiple linear regression, determination coefficient, F test and t test. The results of this research show that organizational culture has a positive influence on the prevention of fraudi with a positive coefficient of 0.183 with a significance value of 0.008 <0.05. This means that it supports a culture of organization and prevention of fraudi and increases this level. Apparatus competency has a positive effect on the prevention of fraudi with a positive coefficient of value of 0.466 with a significance value of 0.001 <0.05. This means that the competence of the apparatus is better and the prevention of fraudi will increase. Apparatus integration has a positive effect on the prevention of fraudi with a positive coefficient value of 0.221 with a significance value of 0.042 <0.05. This means that the stronger the integration then the prevention will be the better.
PENGARUH KESEMPATAN INVESTASI, LIKUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Ni Made Putri Ratna Suari; Ni Wayan Alit Erlinawati
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.v1i2.989

Abstract

The purpose of this study to examine thei effect of thei variable investment opportunity set, Liquidity, leveragei and institusionali ownership on dividenid policy. This study uses manufacturing companies listed on the Indonesia Stock Echange period 2016-2018. The number of research population is 140 manufacturing companies, thei researchers used a purposive samplingi method and selected 31 companies that met the creteria. The analysis technique used in thei study is multiple linier regression analysis technique, classic assumption test including normality test, multicolinearity test, heteroskedastisitas test, autokolerasi test, hypothesis testing t-statistic and f-statistic to test thei feasibility of the research model. The result analysis shows that investment opportunity set negative effect, liquidity positive effect, leveragei and institusionali ownership have no effect on dividenid policy on manufacturing companies in Indonesia stock exchange period 2016-2018
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN,PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH,SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, DAN PRINSIP PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BADUNG I Gusti Ayu Ratih Dwi Artatik; Ni Wayan Alit Erlina Wati; 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.v2i2.1520

Abstract

The Government Regulation regarding Government Accounting Standards states that financial statements are structured reports of financial position and transactions conducted by a reporting entity. The quality of financial reports can be said to be of quality if they can meet the qualitative characteristics of financial statements contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, namely: Relevant, Reliable, Comparable, Understandable. Many factors affect the quality of financial reports, this research uses internal control system variables, understanding of government accounting standards, regional financial accounting information systems, and regional financial management. The main objective of this research is to find out whether there is an influence from the internal control system, understanding of government accounting standards, regional financial accounting information systems, and regional financial management on the quality of financial reports at 38 OPDs of Badung Regency. The number of samples taken was 114 people, with purposive sampling technique. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results showed that the application of the internal control system, understanding of government accounting standards, regional financial accounting information systems, and financial management principles had a positive effect on the quality of financial reports.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN PARTISIPASI MANAJEMEN TERHADAP KINERJA INDIVIDU DENGAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMODERASI Ni Komang Dwi Marini; Ni Wayan Alit Erlina Wati
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.v2i2.1522

Abstract

The purpose of this research is to determine the effect of Information Technology Use and Management Participation on Individual Performance with Technical Ability of SIA Users as a moderator. A total of 14 KSUs located in Gianyar District with 60 employees were selected as locations and research samples. Probability sampling with the Slovin formula is used as the sampling method in this study. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, MRA, F test, determination coefficient (R2), and t test. The results of this research show that: (1) The use of information technology has a positive effect on individual performance, with a regression coefficient of 0.285, a tcount of i2.447 and a significant value of 0.018 <0.05. (2) Management participation has a significant positive correlation on individual performance, the regression coefficient is 0.143, the tcount is 2.354 and the significant value is 0.025 <0.05. (3) The ability of the AIS user technique is able to moderate the relationship between the use of information technology and individual performance, where the regression coefficient of moderation is 0.155, the value of tcount is 2.583 and the value is significant as much as 0.013 <0.05. (4) The ability of the user technique is able to moderate the relationship between Management Participation and Individual Performance, where the regression coefficient value in moderation 2 is 0.231, the tcount value is 2.381 and the significant value is 0.021 <0.05.
PENGGUNAAN TEKNOLOGI INFORMASI MEMODERASI PENGARUH LOCUS OF CONTROL DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Ni Kadek Dwi Marina; Ni Wayan Alit Erlina Wati
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.v2i2.1528

Abstract

Employee performance is the work achieved by an employee in carrying out tasks in accordance with the responsibilities assigned to him. Factors that can affect performance are Locus Of Control, how effective the application of Accounting Information Systems (SIA) is, and the use of Information Technology (IT). The purpose of this research is to determine the effect of the Use of Information Technology on the relationship between Locus of Control, Effectiveness of Accounting Information Systems and Employee Performance. This research was conducted in 25 BPRs in Gianyar Regency, with a total of 60 people as the sample. The sampling technique is sampling and is calculated using the Slovin formula. Descriptive analysis was used to analyze the data through: validity test, reliability test, classical assumption test, MRA, F test, coefficient of determination (R2), and t test. The findings of this study are: (1) Locus of Control has a positive effect on employee performance, with a regression coefficient of 0.142 and a tcount of 1.974 with a significance value (Sig.) Of 0.034 <0.05. (2) The effectiveness of AIS has a positive effect on employee performance, the regression coefficient is 0.252 and the tcount is 2.495 with a significance value (Sig.) Of 0.001 <0.05. (3) The use of Information Technology is non-moderating in the relationship between Locus of Control and Employee Performance, with a regression coefficient of -0.159 and a tcount of -1.075 with a significant value (Sig.) Of 0.287> 0.05. (4) The relationship between AIS effectiveness and employee performance is not moderated by the use of information technology, with a regression coefficient of 0.118 and a tcount of 0.792 with a significance value (Sig.) Of 0.432> 0.05.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DALAM PELAPORAN PENDAPATAN UNTUK PAJAK HOTEL Ni Kadek Mita Santini; Ni Wayan Alit Erlina Wati
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.v2i2.1541

Abstract

This study aims to analyze the effect of Internal Control Effectiveness, Organizational Culture and Compliance to Accounting Rules on the Tendency of Accounting Fraud in Reporting Income for Hotel Taxes . The population in this study is a employee of accounting department in three-star hotel taxpayer in the Kuta District area. The sample of this study amounted to 68 people who are hotel employees who have served for more than one year as the Head of Accounting and Staff of the Revenue Section because these sections are directly involved in reporting income for hotel taxes. The sampling technique used was purposive sampling technique. The results of this study indicate that the effectiveness of internal control and organizational culture does not significantly influence the tendency of fraud in reporting revenue for hotel taxes. Meanwhile, Compliance to accounting rules has a negative and significant effect on the tendency of fraud in reporting revenue for hotel taxes.
PENGARUH INDEPENDENSI, TIME BUDGET PRESSURE, TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DENPASAR BALI, DENGAN ETIKA AUDITOR SEBAGAI MODERASI Komang Gede Martin Sumiarta; Ni Wayan Alit Erlina Wati; Putu Nuniek Hutnaleonita
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.v2i2.1564

Abstract

The objectives of this study are: (1) To determine the effect of independence on the audit quality of the Bali Public Accounting Firm (2) To determine the effect of time budget pressure on the audit quality of the Bali Public Accounting Firm. (3) Determine the ethical role of auditors in regulating the relationship between independence and audit quality. (4) Determine the role of auditor ethics in reducing the relationship between time budget pressure and audit quality. This research was conducted at a public accounting firm in Denpasar, Bali. The total sample size is 55 people. The sampling method used was non-probability sampling, namely purposive sampling, while the data analysis techniques were descriptive statistics, validity testing, reliability testing, and classical hypothesis testing. Moderated Regression Analysis (MRA) test, model feasibility test (F test), test partial (t test) and the coefficient of determination (R2). The results showed that: (1) Independence affects audit quality, where the regression coefficient value on the independence variable is recorded at 2.339 and the significance value (Sig.) Of 0.018 is less than 0.05. (2) Time budget pressure affects audit quality, where the regression coefficient value on the time budget pressure variable is recorded at -6.898 and the significance value (Sig.) Of 0.002 is less than 0.05. (3) The interaction of independence and auditor ethics can moderate audit quality, where the regression coefficient value on the interaction of independent variables and auditor ethics is recorded at -0.047 and the significance value (Sig.) Of 0.022 is less than 0.05. (4) The interaction of time budget pressure with auditor ethics can moderate audit quality, where the regression coefficient value on the interaction variable time budget pressure and auditor ethics is 0.141 and the significance value (Sig.) Of 0.003 is less than 0.05.
PENGARUH PROFITABILITS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Dewa Ayu Putu Karisma Adiputri; Ni Wayan Alit Erlina Wati
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.v2i2.1567

Abstract

Tax aggressiveness is actions taken by companies with the aim of reducing the payment of tax burdens throught tax avoidance or tax evasion. This research was conducted to examine the effect of Profitability, Liquidity, and Capital Intensity on Tax Aggresiveness in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the observation time of the 2015-2019 period. The population of this research is 61 companies with 15 companies that have fulfilled the criteria as samples. The profitability variable in this study can be measured using ROA (Return On Assets), the liquidity variable is measured using CR (Current Ratio), capital intensity is measured by dividing total net fixed assets by total company assets, and for tax aggressiveness it can be measured using CETR (Cahs Effectif Tax Rate). The results in this study are that profitability has a negative and significant effect on tax aggressiveness, liquisity has a positive and significant effect on tax aggressiveness and capital intensity has no effect on tax aggressiveness.
Co-Authors ., NI PUTU YENI YULIANTARI Arie Indraswarawati Arniati, Ida Ayu Komang Bagus Ketut Rai Krisna Cokorda Gde Bayu Putra Desak Made Deviyanti Dewa Ayu Anggitha Sastrawati Dewa Ayu Putu Karisma Adiputri Dewa Ayu Suci Candra Dewi Gusti Ayu Ari Andriani I Gusti Ayu Agung Trisna Widyani I GUSTI AYU NILAWATI I Gusti Ayu Ratih Dwi Artatik I Kadek Dodik Aditya I Ketut Yadnyana I Komang Alit Anggara Wijaya Kusuma I Made Hangga Hariawan I Made Restu Gunayasa I Wayan Arik Suwitra I Wayan Budi Satriya I Wayan Rudiana I Wayan Sudiana I Wayan Warmita Ida Ayu Putu Widani Sugianingrat Ida Ayu Sasmita Dewi Ida Bagus Agung Yuda Andika Ida Bagus Gede Pradnyana Kadek Dewi Padnyawati Kadek Sonia Dwiyanti Komang Agung Semarabawa Komang Gede Martin Sumiarta Komang Gunawan Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Gusti Ayu Agung Aistawani Ni Kadek Darmiti Ni Kadek Deviyanti Ni Kadek Dian Nanda Putri Ni Kadek Dwi Marina Ni Kadek Mita Santini Ni Kadek Rika Evimalia Ni Ketut Santya Dewi Ni Komang Dina Sintyawati Ni Komang Dwi Marini Ni Komang Sumadi Ni Komang Tariani Ni Luh Putu Agustiari Sisca Dewi Ni Luh Putu Ayu Remy Octaviani Ni Luh Putu Hindrayani Ni Luh Titaria Juliartini Ni Made Ayu Indrawati Ni Made Mirayanti Ni Made Putri Ratna Suari NI MADE SUKRAWATI Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Eni Risnawati Ni Putu Mira Kartini Ni Putu Trisna Windika Pratiwi Ni Wayan Diah Sri Parwati Ni Wayan Eta Pristya Devi Ni Wayan Krisna Purnama Dewi Ni Wayan Siska Yanti Ni Wayan Windy Widyarini NI WAYAN YUNIASIH Putu Nuniek Hutnaleonita Putu Nuniek Hutnaleontina Putu Ria Monica Sari Sang Putu Ardi Stiawan Sudarsana Arka Susanti, Putu Herny Trisna Windika P