Article Per Year (5 Year)
p-Index From 2021 - 2026
5.294
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Hita Akuntansi dan Keuangan Dharma Bhakti
Sang Ayu Putu Arie Indraswarawati
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 1   2   3   4   5 
PENGARUH KOMPETENSI DAN OBJEKTIVITAS TERHADAP KUALITAS ADIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL PEMODERASI DI BPK RI PERWAKILAN PROVINSI BALI I Made Suryana Wibawa; Sang Ayu Putu Arie Indraswarawati; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1492

Abstract

The quality of the examination results is a report on the results of the examination that contains the existence weaknesses in internal control, fraud, deviations from regulatory requirements legislation, and non-compliance must be accompanied by a response from the leadership or the official responsible for the entity being examined regarding findings and recommendations and planned corrective actions. This research aims to examine the effect of competence and objectivity on audit quality with professional ethics as a moderating variable. Where the sampling technique uses techniques purposive sampling with the criteria of auditors who have worked for 1 year as well have a minimum education level of bachelor (S1). The results of the study showed that audit competence and audit objectivity affect audit quality. And professional ethics can moderate competence and objectivity to audit quality. So two hypotheses are accepted and two hypotheses are not accepted.
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY DI BURSA EFEK INDONESIA TAHUN 2016 S/D 2018 I Kadek Pebri Artana; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1494

Abstract

The purpose of this study was to determine the effect of company size, complexity of company operations, auditor reputation, and financial distress on audit delay. This research was conducted at the Indonesia Stock Exchange (BEI) from 2016 to 2018. A sample of 21 companies were studied in the consumer goods industry that had been registered using a purposive sampling technique. Data collection is done by non-participant observation methods. The analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis that company size has a negative effect on audit delay, the complexity of company operations has a positive effect on audit delay, auditor reputation has a negative effect on audit delay, and financial distress has a positive effect on audit delay on consumer goods industry companies listed on the Indonesia Stock Exchange.
PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS TERHADAP SISTEM INFORMASI AKUNTANSI DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI I Kadek Yudi Swa Andika; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1503

Abstract

The purpose of this research is to obtain empirical evidence of the effect of user participation and assignment uncertainty on the performance of accounting information systemi by measuring organization as moderating variable. The research was carried out on the LPD in the Ubudi sub-district. The selection of the samples in this research is using purposive sampling method, with a total of 75 respondents consisting of the Head of the LPD, Administration and the Treasurer. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple line regression analysis and Moderating Regression Analysis (MRA). The results of this research show that: 1) user participation has a positive influence on the performance of SIAi in the Ubudi Sub-district LPD, 2) assignment uncertainty has a negative effect on SIAi performance in Ubudi Sub-district LPD, 3) organizational size has a negative effect on SIAi performance in Ubudi Sub-district LPD, 4) size of organization is able to moderate the influence of user participation on the performance of SIAi in the LPD of Ubudi District, 5) size of organization does not moderate the effect of uncertainty of assignment on the performance of SIAi in the Ubudi sub-district LPD
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PRAMUDI ANGKUTAN SISWA GRATIS DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PERUSAHAAN I Made Manik Dwijantara; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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.v2i2.1526

Abstract

The payroll accounting system is an important component in accounting information. This system consists of a framework that is interconnected within a company which functions to inform cost data needed by interested parties in the company. The payroll accounting information system that has been implemented by PT. Damri Klungkung Branch and also to analyze the payroll accounting information system on the effectiveness of internal control. This type of research is descriptive qualitative research, which focuses on the payroll accounting information system at PT. Damri Klungkung Branch. Data analysis in this study begins with a description of the payroll accounting information activities, analyzing information, supporting documents, accounting records used, related functions, the network of procedures that make up the payroll and wage systems, and the effectiveness of internal controls. The results of the study found evidence that the Accounting Department is still responsible for paying employees' salaries and wages and is still responsible for supervising the filling of employee attendance lists and making a recap of employee attendance lists so that fraud is possible. Sound practices that are implemented to support the effectiveness of internal control are that the employees' basic salaries are paid by transferring the basic salaries to the account of each employee by the director and the pay slips are made in duplicate.
PENGARUH RELIGIUSITAS, MORALITAS INDIVIDU, DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI Ni Kadek Mita; Sang Ayu Putu Arie Indraswarawati
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.v2i2.1545

Abstract

The tendency of accounting fraud is a planned fraud that break the accounting rules, this action can harm other parties and it is a desire to do everything for the benefit of a dishonest way. The purpose of this study are to know religiosity effect, individual morality and the effectiveness of the internal control system on the tendency of accounting fraud ( empirical study on the LPD in Gianyar district ). The population of this study is all staff of LPD in Gianyar district, the number of respondents used was 120 people consisting of the head, cashie, administration/accounting. The method that used for determining sample is purposive sample . From the result of this research, religiosity has a positive and significant effect on the tendency of accounting fraud. Meanwhile, individual morality and the effectiveness of the internal control system have no significant effect on the tendency of accounting fraud.
PENGARUH TINGKAT PENDIDIKAN, KEAHLIAN PROFESI, DAN PENGALAMAN KERJA TERHADAP KINERJA PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN GIANYAR Dewa Ayu Sri Wedanti; Sang Ayu Putu Arie Indraswarawati; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1578

Abstract

The success of the LPD cannot be separated from the community's commitment to developing and advancing the LPD. The role of the LPD is very important in improving the community's economy. LPD administrators or managers must increase their productivity in order to be able to compete with other financial institutions. Factors that have an influence on the Performance of Village Credit Institutions (LPD) Supervisors are education level, professional expertise, and work experience. This study aims to determine the effect of education level, professional expertise, and work experience on the performance of Village Credit Institution (LPD) supervisors in Gianyar District. The population in this study were all LPDs in Gianyar Subdistrict, with a total of 40 LPDs scattered in each village. The technique of determining the sample in this study using purposive sampling, as many as 30 LPDs that meet the criteria in this study with a total sample of 97 respondents. Furthermore, the data were analyzed using Multiple Linear Regression Analysis Method. The results of this study are the level of education has a positive and significant effect on supervisor performance, professional expertise does not have a significant effect on supervisor performance, work experience has a positive and significant effect on supervisor performance in LPD Gianyar District. There are suggestions that can be given to LPD Gianyar District, namely to improve the performance of supervisors by increasing the education level of employees, increasing professional skills and improving the work experience of employees. As well as adjusting the number of supervisors in the LPD Gianyar District, as it is known that the ideal number of supervisors in each LPD is 3 people.
PENGARUH INDEPENDENSI, PENGALAMAN KERJA DAN PROFESIONALISME BADAN PENGAWAS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LPD KECAMATAN GIANYAR Gusti Ayu Diah Vicha Ananda; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1579

Abstract

The aim of this research is to get empirical evidence about the effect of independence, work experience and professionalism of the internal controllers on the effectiveness of the internal control system LPD in Gianyar district. The sample in this study was 16 LPDs in Gianyar with 48 respondents. The sampling method uses the census method, so that the number of samples is equal to the population, which is 48 regulatory people. The research data was collected using a questionnaire. Data were analyzed with Descriptive Statistical Analysis, Validity Test, Classic Assumption Test Reliability Test, F Test, T Test, and Multiple Linear Regression Analysis. The results of this study indicated that the independence variable (X1) had no effect on the effectiveness of the internal control system, the work experience variable (X2) had a positive and significant effect on the effectiveness of the internal control system, and the professionalism variable (X3) had no effect on the effectiveness of the internal control system.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI I Putu Ari Sutrisna; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1583

Abstract

This study aims to determine the Effect of Quality of Human Resources and Organizational Commitment on the Implementation of Accrual Based Government Accounting Standards with the Utilization of Accounting Information Systems as Moderation Variables in the Financial Management Agency and Regional Assets of Gianyar Regency. The sample used in this study was the BPKAD office in Gianyar Regency who worked in accounting and finance. The sampling technique is done by using a questionnaire with a total sample of 40 respondents. Data analysis using Multiple Linear Regression Analysis. The results of this study indicate that the HR variable has a positive effect, the organizational commitment variable has a positive effect, the variable utilization of the Accounting Information System has a positiveeffect on the application of accrual-based government accounting standards.
PENGARUH BYSTANDER EFFECT, KESESUAIAN, KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN.(FRAUD) AKUNTANSI PADA LEMBAGA.PERKREDITAN DESA (LPD) SE-KECAMATAN PENEBEL Ni Wayan Redini Nariya Wati; Sang Ayu Putu Arie Indraswarawati
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.v2i3.1802

Abstract

Tendency of Fraud Accounting is a fraudulent act committed by a person or group for the sake of personal and group gain at the expense of many other parties. This study aims to determine the effect of the bystander effect, the suitability of compensation and individual morality on the tendency of accounting fraud at Lembaga Perkreditan Desa (LPD) in Penebel district. The population in this study were all employees of the LPD’s in Penebel District, the respondents used were 104 people consisting of the Head of the LPD and the LPD Treasurer. The method of.determining the sample using purposive sampling technique. From the results of this study, the bystander effect has a positive effect and significant on the tendency of accounting fraud, while the suitability of compensation and individual morality does.not have a significant effect on the tendency of accounting.fraud.
PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK Ni Putu Ayu Yuniari; Sang Ayu Putu Arie Indraswarawati; Cok. Gde Bayu Putra
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.v2i4.2011

Abstract

This study aims to determine the effect of diamond fraud and religiosity on academic fraud in accounting students of the University of Hindu Indonesia . This research was conducted at the University of Hindu Indonesia. The number of samples taken was 172 students with a probability sampling method. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple linear regression. The results showed that pressure has a significant effect on academic fraud y ang means that the pressure received by students triggers students to commit academic fraud. Ability has a significant effect on academic fraud, which means that the higher the student's ability to commit cheating, the higher the cheating is committed. Religiosity has a significant effect on academic fraud, which means that the higher the level of religiosity, the more students understand that in religion there is a punishment in the hereafter for doing bad things. Opportunity and rationalization do not have a significant effect, which means that opportunity and rationalization do not influence students to commit academic fraud.
Co-Authors Anak Agung Ketut Agus Suardika Cok. Gde Bayu Putra Cokorda Gde Bayu Putra Cokorda Gede Bayu Putra Cokorde Gde Bayu Putra Dewa Ayu Riska Ari Dewi Dewa Ayu Sri Wedanti Elinda Novita Sari Gede Arcana Gusti Ayu Diah Vicha Ananda I Dewa Gede Agung Krisna Bayu I Dewa Made Rasna Apriana I Gusti Agung Ayu Ngurah Sri Novita Dewi I Gusti Agung Kadek Rai Mertayasa I Gusti Putu Bayu Sanjaya Putra I Kadek Pebri Artana I Kadek Yudi Swa Andika I Made Endra Lesmana Putra I Made Manik Dwijantara I Made Suartika I Made Suryana Wibawa I Putu Adi Mahendra I Putu Ari Sutrisna I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Fery Karyada I Putu Nuratama I Putu Teresna Jaya Manggala I Wayan Adi Wiguna I Wayan Budi Satriya I Wayan Budi Satriya I Wayan Kusuma Wijaya Ida Ayu Widiastuti Kadek Erna Yuliantari Putri Kadek Lisa Kadek Suparsa Dana Ketut Budi Artawan Luh Ayu Armita Luh Eka Novianti Made Ayu Mira Mahadewi Nandika Ida Bagus Putu Bayu Ni Kadek Devi Juliantari Ni Kadek Mita Ni Kadek Oktaviani Ni Kadek Purnama Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Kadek Susi Listiari Ni Komang Ayu Arya Widiastuti Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Made Fitri Adrian Ni Made Listya Ari Ni Made Susanti Dewantari Ni Nyoman Ayu Sariningsih Ni Nyoman Suarcini Ni Putu Ayu Fitry Swandewi Ni Putu Ayu Intan Suarnaningsih Ni Putu Ayu Yuniari Ni Putu Dita Pradnyani Ni Wayan Anggun Eka Lestari Ni Wayan Ayu Ningsih Ni Wayan Cahyani Ni Wayan Erika Ni Wayan Redini Nariya Wati NI WAYAN YUNIASIH Putu Juna Sutrianta Ria Juliastini