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<![CDATA[PENGARUH DUE PROFESSIONAL CARE, BESARAN FEE AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Komang Agung Semarabawa]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i1.2313
<![CDATA[Audit quality reflects the performance and duties of the public accounting profession in creating reports for investors, the general public, the government, and other parties, with a focus on the audited reports' reliability and adherence to high ethical standards. This research examines audit quality in terms of adequate professional care, audit fees, and time limitations. The sample size is selected using non-probability sampling, and the study style is associative research using a quantitative approach (saturated sampling). A total of 66 auditors were selected using questionnaires and data analysis with multiple linear regression tests. The research was carried out in the Bali Province Public Accountant Office. The purpose of using agency theory is to learn more about how management interacts with corporate agents. The data show that adequate professional care and the amount of the audit charge have a positive and significant influence on audit quality, but time budget constraints have a negative and significant impact]]>
<![CDATA[Pengaruh E-Commerce, Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[I Kadek Dodik Aditya]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i3.2433
<![CDATA[This study aims to determine the effect of e-commerce, the use of accounting information systems and internal control on the company's financial performance. This research was conducted in Denpasar City with UMKM as research subjects . The population in this study were all UMKM in Denpasar City with a total of 32,226. The sampling method used in this study was purposive sampling with the sample size determined by the Slovin formula. Samples used is 102 samples. Collecting data using a questionnaire with data analysis and multiple linear regression analysis. Results of this study indicate that e-commerce has a positive effect on the company's financial performance. Accounting information systems has a positive effect on the company's financial performance. Internal control has a positive effect on the company's financial performance. For UMKM owners in Denpasar City, the results of this study can be used as a reference and theoretical basis in improving the company's financial performance. This can be done by optimizing the use of e-commerce, so that consumers will feel more secure in conducting transactions. Optimizing the use of accounting information systems within the company in order to know the increase or decrease in capital experienced by the company. Optimizing existing internal controls in the company by conducting regular and periodic financial evaluations so as to reduce the possibility of financial fraud in the company]]>
<![CDATA[Pengaruh Kompetensi, Partisipasi Masyarakat, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Ni Kadek Deviyanti]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2547
<![CDATA[In view of this, this research was written todetermine the efect ofcompetence, community participations, and the use of informations technology onvillage fund managemet accountability.The population used in this study was 328 people who worked as village officials in 15 villages in Mengwi District. The sample used was 120 people who were determine using nonprobability sampling metod using purposive sampling technique and tested using multiple linear regresion analysis technique.The results of this study indicate that Competence has a positive and significant efect on the Vilage Fund Managemen Accountablity variable. Comunity participations has a positif and significan effect on Vilage Fund Managemnt Acuntability. Utilizations of Informations Tecnology has a positie and significan efect on Village Fund Management Accountabiliy. The result of this studi canbe used as considerations in designing regulation and policie relate tothe managemet of vilge funds.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 ]]>
<![CDATA[Ni Gusti Ayu Agung Aistawani]]>;
<![CDATA[I Wayan Sudiana]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i3.2658
<![CDATA[In this research, the researcher wanted to know how the influence of profitability, leverage, liquidity and firm size on firm value. The quantitative research is the type of this research. This study uses the purposive sampling technique, and the population in this study as many as 24 companies producing 54 observational data on financial statements based on sampling criteria. The secondary data from the Indonesia Stock Exchange that used in this study are financial reports and annual reports. Data analysis used classical assumption test, multiple linear regression test, f-test and t-test. The profitability variable used in this study is Return on Assets (ROA). The leverage variable is proxied by the Debt to Equity Ratio (DER). Liquidity variable is proxied using Current Ratio (CR). Company size variable in this study uses the company's total assets. Firm value variable is proxied using Price Book Value (PBV). The results showed that there was a positive and significant effect of leverage and liquidity variables on firm value, but the firm size and profitability variable showed no significant effect on firm value.]]>
<![CDATA[Pengaruh Profitabilitas, Harga Saham, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018-2020) ]]>
<![CDATA[I Wayan Warmita]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i4.2666
<![CDATA[This study aims to determine the effect of profitability, stock price, liquidity, company size on the value of mining sector companies listed on the IDX for the 2018-2020 period. The population in this study amounted to 46 companies and a sample of 44 companies was taken using purposive sampling method. The data used in this study is secondary data in the form of an annual report from 2018-2020 which is accessed through the website www.idx.co.id. The analytical method used is multiple regression analysis. The results showed that the profitability ratio proxied by Return On Assets (ROA) had a positive and insignificant effect on firm value, stock prices (Closing price) had a positive and significant effect on firm value, while liquidity was proxied by the Current Ratio (CR) and firm size as a proxy for the natural logarithm of total assets has a negative and significant effect on firm value]]>
<![CDATA[PENGARUH E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[I Kadek Dodik Aditya]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2764
<![CDATA[This study aims to determine the effect of e-commerce, the use of accounting information systems and internal control on the company's financial performance. This research was conducted in Denpasar City with UMKM as research subjects . The population in this study were all UMKM in Denpasar City with a total of 32,226. The sampling method used in this study was purposive sampling with the sample size determined by the Slovin formula. Samples used is 102 samples. Collecting data using a questionnaire with data analysis and multiple linear regression analysis. Results of this study indicate that ecommerce has a positive effect on the company's financial performance. Accounting information systems has a positive effect on the company's financial performance. Internal control has a positive effect on the company's financial performance. For UMKM owners in Denpasar City, the results of this study can be used as a reference and theoretical basis in improving the company's financial performance. This can be done by optimizing the use of e-commerce, so that consumers will feel more secure in conducting transactions. Optimizing the use of accounting information systems within the company in order to know the increase or decrease in capital experienced by the company. Optimizing existing internal controls in the company by conducting regular and periodic financial evaluations so as to reduce the possibility of financial fraud in the company]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas terhadap Nilai Perusahaan ]]>
<![CDATA[Ni Made Mirayanti]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i3.2860
<![CDATA[TThis study aims to determine the effect of Profitability, Liquidity, Solvency and Activity on Firm Value in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in the 2016-2020 Period. This research is a type of comparative causal research. The population of this research is the Food and Beverage Sector companies that are listed on the Indonesia Stock Exchange in the 2016-2020 period, as many as 14 companies. Based on the sampling technique with purposive sampling obtained as many as 70 samples from 14 companies. The data collection technique uses secondary data from financial reports published on www.idx.co.id. The analytical technique used in this research is Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results of the study indicate that profitability has a positive and significant effect on the Firm Value variable. Liquidity has a negative and insignificant effect on the Firm Value variable. Solvency has a negative and insignificant effect on the Firm Value variable. Activity has a negative and insignificant effect on the Firm Value variable.]]>
<![CDATA[Pengaruh Pengetahuan Kewirausahaan, Ekspektasi Pendapatan Dan Norma Subyektif Terhadap Minat Berwirausaha Melalui Media Online Pada Masa Pandemi Covid-19 Di FEBP Universitas Hindu Indonesia ]]>
<![CDATA[Ni Putu Mira Kartini]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i3.2917
<![CDATA[Entrepreneurial activity has an essential role in strengthening the economy of a country, but not many people dare to be entrepreneurs since they are generally terrified of the danger of failure. To be able to increase entrepreneurs, first of all, it is vital to develop student enthusiasm in entrepreneurship. The goal of this study was to examine the effect of entrepreneurial expertise, income expectations, and subjective standards on entrepreneurial interest. The research was conducted at the UNHI campus on 1,202 FEBP students from the Management and Accounting Study Program who had attended entrepreneurship courses and by applying the Slovin Formula, a sample of 92 students was determined using the simple random sampling technique. Data gathering is done through interview and questionnaire method. The results of respondents' answers are then utilized to test the instrument by examining the validity and reliability of the instrument. Assumptions were tested using multiple linear regression analysis before hypotheses could be tested using multiple linear regression analysis and a series of traditional assumption tests. There was some evidence that entrepreneurial knowledge has a significant positive effect on entrepreneurial interest, income expectations have a significant positive effect on entrepreneurial interest, and subjective norms have a significant positive effect on entrepreneurial interest among FEBP UNHI students]]>
<![CDATA[PENGARUH KUALITAS SDM, SIPKD, AUDIT INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMPROV BALI ]]>
<![CDATA[Desak Made Deviyanti]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i3.2925
<![CDATA[Central and local governments have implemented public accountability in response to the growing public demand for good local government. Human resource quality, regional financial information systems (SIPKD), and the role of internal audit are all examined in this study to see if they affect regional financial reporting in Bali. The entire Bali Provincial Government Work Unit was used as the study's sample. Purposive sampling and multiple linear regression analysis techniques were used to select 140 participants for this study. This study found that the Quality of Human Resources had a positive and statistically significant impact on the Regional Financial Report Accountability metric. For the Regional Financial Report Accountability variable, the Regional Financial Management Information System (SIPKD) had a positive and statistically significant impact An important contribution to the Accountability of Regional Financial Statements was made by Internal Audit. Regulations and policies relating to the accountability of financial statements can take into account the findings of this research.]]>
<![CDATA[Pengaruh Pengendalian Internal Sistem Pemberian Kredit, Kemampuan Mengelola Kredit, Dan Karakter Nasabah Terhadap Kredit Macet ]]>
<![CDATA[Ni Wayan Diah Sri Parwati]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i4.3046
<![CDATA[The importance of keeping the cooperative from a bad credit situation becomes an important task and responsibility. This research is specifically made to see things that can be done to overcome bad credit through factors. This research is located in Internal Control of Credit Provision, Credit Management Ability, and Customer Character Against Bad Loans. This research was conducted at the Savings and Loans Cooperative (KSP) in Tabanan District, where all employees were made into a population of 608 people. 160 of them were selected for the sample by determining the sample using purposive sampling technique and tested using multiple linear regression analysis technique. This study found that bad loans in cooperatives could be avoided by looking at the company's internal control factors, the ability of customers to manage credit, and the characteristics of the customers themselves.]]>
