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Pengaruh Loan To Deposit Ratio, Return On Assets, Net Interest Margin Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perbankan Di Bursa Efek Indonesia Tahun 2018-2021 Bagus Ketut Rai Krisna; Ni Wayan Alit Erlina Wati; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In making an investment decision, investors will pay attention to many things, one of which is related to financial reports. Good financial reports will give investors an idea of the company's ability in the future. There are many things that investors consider when making an investment, including the Loan to Lending Ratio (LDR), Return On Assets (ROA), and Net Interest Margin (NIM). This observation was carried out to see how the influence of these factors can have an impact on firm value. This study will focus on the banking sector with a total sample of 40 companies used as the base group in the study. where analyzed using multiple linear regression analysis techniques, this observation obtained the results of the loan to deposit ratio having a negative and insignificant effect on the value of banking sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. ROA can affect the value of the company. NIM has no effect on firm value
Pengaruh Pemahaman Akuntansi, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Se-Kecamatan Sidemen Kabupaten Karangasem Dewa Ayu Anggitha Sastrawati; Ni Wayan Alit Erlina Wati; Ni Putu Yeni Yuliantari
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.v4i4.3824

Abstract

This study aims to determine the effect of accounting understanding, use of information technology, internal control systems on the quality of BUMDes financial reports in Sidemen District. The research method used is a quantitative research method with primary data obtained from questionnaire data. The population of this study is all BUMDes in Sidemen District. The sampling technique used was purposive sampling with 45 respondents. The data analysis technique used is multiple linear regression which is processed with the help of the SPSS for windows program. The results of this study indicate that partially the level of understanding of accounting, utilization of information technology and internal control system has a positive and significant effect on the quality of financial reports.
Pengaruh Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Pencegahan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Abiansemal Ni Made Ayu Indrawati; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v4i4.3888

Abstract

The research was conducted to reveal the relationship between the implementation of the Tri Hita Karana internal control system and culture towards anti-fraud actions in Village Credit Institutions (LPD) throughout the Abiansemal District. All the subjects of this study were the Chairpersons and Supervisory Boards of 32 Village Credit Institutions (LPD) in Abiansemar District, Badung Regency. The sample size for this study was 128 people. This study found that the internal control system can be a cause of preventable accounting fraud. The application of the Tri Hita Karana culture can be one way to prevent accounting fraud. Seeing this study, in the future Village Credit Institutions (LPD) throughout Abiansemal Regency will be encouraged to improve their internal control systems by ensuring that all existing LPD regulations are complied with by their employees. It is hoped that it can be improved. Violation of these regulations is subject to severe sanctions designed to build work discipline that can reduce the possibility of fraud
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 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