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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 SISTEM PELAPORAN, AUDIT KINERJA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ni Wayan Windy Widyarini; Ni Wayan Alit Erlina Wati
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.v2i3.1806

Abstract

Accountability in managing village funds is needed to be able to run village governance properly. Several factors affect the accountability of village fund management, including the reporting system, performance audits, and human resource competence. This study aims to determine the effect of the reporting system, performance audits, and human resource competence.This research was conducted at the Village Office in North District. The sample in this study were 40 employees, the sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test.The results showed that the reporting system variable had a positive and significant effect on the accountability of village fund management. Performance audits have a positive and significant effect on the accountability of village fund management. Human resource competence has a positive and significant effect on the accountability of village funds.
PENGARUH PERSISTENSI LABA TIMELINESS LAPORAN KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT Komang Gunawan; Ni Wayan Alit Erlina Wati
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.v2i3.1808

Abstract

The return response coefficient is a measure of the securities market return scale that responds to the portion of unexpected returns reported by the securities issuing company. Information on earnings is the thing most responded to by investors because it provides an overview of the company's performance. This study aims to determine the continuity of earnings, the timeliness of financial reporting, and the effect of corporate social responsibility on the earnings response coefficient. This research was conducted at Manufacturing Companies Listed on the IDX for the 2016-2018 Period. The sample in this study were 59 manufacturing companies during 2016-2018. The data testing used classical hypothesis testing, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the income persistence variable had a positive and significant effect on the income response coefficient. Financial report timeliness had a positive and significant effect on the earning response coefficient. While the corporate social responsibility variable has a negative and significant effect on the earning response coefficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Komang Dina Sintyawati; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v2i3.1810

Abstract

The purpose of this study was to determine the effect of Auditor Experience, Competence and Independence on Auditor Performance at Public Accounting Firms in Denpasar City. A total of 13 KAPs in Denpasar City with a sample of 122 auditors obtained based on saturated sampling technique, where all populations were sampled. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis, F test, coefficient of determination (R2), and t test. The results showed that: (1) Auditor's experience had a negative effect on Auditor Performance, with a regression coefficient of -0.043, a tcount of -0.444 and a significant value of 0.658> 0.05. (2) Competence has a positive effect on Auditor Performance, with a regression coefficient of 0.228, a tcount of 3.103 and a significant value of 0.002 <0.05. (3) Independence has a negative effect on Auditor Performance, with a regression coefficient value of 0.144, a t-count value of 1.576 and a significant value of 0.118> 0.05.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN INSENTIF SEBAGAI PEMODERASI Dewa Ayu Suci Candra Dewi; Ni Wayan Alit Erlina Wati
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.v2i3.1824

Abstract

The companies expects employee for finished tasks and produce information in a timely, accurate, and reliable manner. This research aims to determine the effect of the effectiveness of accounting information system & work motivation on employee performance with incentives as moderating. This research uses primary data collected through a questionnaire as an data collection techniques and is distributed to respondents. This research was conducted at Rural Bank in Klungkung Regency amounting to 145 employees using purposive sampling technique and the number of samples obtained was 50 employees. The respondents of this study were the internal supervisors, the credit and marketing department, funds department, and the accounting department. Moderated regression analysis is analysis technique used. Based on results of data analysis it was found that the effectiveness of accounting information systems & work motivation has a positive effect on employee performance and incentives weaken the effect of the effectiveness of accounting information systems & work motivation on employee performance.
PENGARUH KOMPETENSI, AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA Ni Luh Putu Hindrayani; Ni Wayan Alit Erlina Wati
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.v2i3.1828

Abstract

The effectiveness of village fund management is important for the implementation of good village governance. Various factors that can have an impact on the effectiveness of village fund management include competence, accountability and transparency. This study aims to determine the effect of competence, accountability and transparency on the effectiveness of village fund management in Kintamani District, Bangli Regency. The research sample was 48 villages in Kintamani District and the number of respondents was 144 people. Purposive sampling was used as a method of determining the sample and collecting data by means of a questionnaire. Data analysis was carried out by descriptive statistical analysis, validity test, reliability test, classical assumption test, F test, determination coefficient test and t test and multiple linear regression analysis.
PENGARUH PROFITABILITAS, UKURAN KANTOR AKUNTAN PUBLIK, KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Ni Wayan Eta Pristya Devi; Ni Wayan Alit Erlina Wati
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.v2i4.1993

Abstract

Audit Delay is the time for completion of the audit by the auditor as seen from the time difference between the financial statements and the date of the financial report audit opinion. In this research, it is tested how the effect of profitability, KAP( Public accounting firm), Audit Committee on Audit Delay. This research was conducted at the Consumer Goods Industrial Sector Manufacturing companies.listed on the.Indonesia Stock.Exchange for the period 2015-2019. The sample was determined using.purposive.sampling method, with a total sample of 61 companies. This research uses descriptive analysis test, classic assumption test, multiple linear regression test to test the hypothesis of this study.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ida Bagus Agung Yuda Andika; Ni Wayan Alit Erlina Wati
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.v2i4.2023

Abstract

Village funds are funds used to fund governance, implementation of development, community development, and community empowerment. The purpose of this study was to examine the effect of the use of information technology, reporting systems, and community participation on the accountability of village fund management in villages in Kerambitan District. The population used in this study were all village officials in 15 villages in Kerambitan District, totaling 235 personnel. Determination of the sample using purposive sampling method in order to get 120 people as the sample. After the instrument test and classical assumption test were carried out, data analysis was carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the use of information technology had a positive effect on the accountability of village fund management in villages in Kerambitan District. The reporting system has a positive effect on the accountability of village fund management in villages in Kerambitan District. Community participation has a positive effect on the accountability of village fund management in villages in Kerambitan District.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GIANYAR Gusti Ayu Ari Andriani; Ni Wayan Alit Erlina Wati
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.v2i4.2029

Abstract

The performance of government agencies is a form of media to report the success or failure a government agency on the implementation of organizational goals and objectives. This study aims to see the influence variable of the Clarity of Budget Objectives and the Reporting System on the Performance Accountability of Government Agencies at Regionals Apparatus Organization (ODP) Gianyar Regency. This research was conducted using a survey method with a questionnaire instrument. The number of samples studied was 132 respondents using purposive sampling technique using criteria. Data analysis techniques used in this study include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear analysis, f test, coefficient of determination (R2) and t test.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, RESIKO DAN REGULASI UNTUK MELAKUKAN TRANSAKSI PINJAMAN DANA MENGGUNAKAN PLATFORM FINANCIAL TECHNOLOGI (FINTECH) PEER TO PEER (P2P) LENDING DANAMAS DI KOTA DENPASAR Ni Kadek Rika Evimalia; Ni Wayan Alit Erlina Wati
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.v3i1.2279

Abstract

This study aims to determine "Perceptions of Ease of Use, Risk and Regulation on Decisions to Make Fund Transactions Using Financial Technology (Fintech) Peer to Peer (P2P) Lending Platforms". This research was conducted in the city of Denpasar with P2P lending users as research subjects. The sample in this study were 100 respondent with the sampling technique used was the Slovin formula. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that perceived ease of use has a positive effect on loan transactions using the Peer to Peer (P2P) Lending Platform FinancialTechnology (Fintech). Perception of risk has a positive effect on lending transactions using the Peer to Peer (P2P) Lending Platform Financial Technology (Fintech). The regulation has a positive effect on lending transactions using the Peer to Peer (P2P) Lending Platform Financial Technology (Fintech
PENGARUH INDEPENDENSI, AUDIT TENURE, SKEPTISISME PROFESIONAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Sang Putu Ardi Stiawan; Ni Wayan Alit Erlina Wati
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.v3i1.2280

Abstract

This study aims to determine the independence, audit tenure, professional skepticism and workload of auditors' ability to detect fraud. The population in this study were employees of the BPK RI Representative Office of the Province of Bali. The sample used in this study was the employees of the BPK RI Representative Office of the Province of Bali, as many as 40 people. The data analysis technique used in this research is the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Based on the research results, it can be seen that independence has a significant positive effect on the ability of auditors to detect fraud, audit tenure has a significant positive effect on the ability of auditors to detect fraud, professional skepticism has a significant positive effect on the ability of auditors to detect fraud, workload has a significant negative effect on the ability of auditors to detect fraud. detect cheating
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