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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manajemen dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti International Journal of Applied Sciences in Tourism and Events Hita Akuntansi dan Keuangan Lantera Widya Dharma Bhakti
Putu Nuniek Hutnaleontina
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Hita Akuntansi dan Keuangan

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PENGARUH KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MENGENAI PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK Ni Made Emi Hudiyani; Ni Putu Ayu Kusumawati; Putu Nuniek Hutnaleontina
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.v1i1.799

Abstract

The interest inbecoming a public accountant is an individual's interest in the public accountingprofession. Public Accountants have an important role insupporting increased transparency andquality of financial information. Public interest in becoming a public accountant is relatively low.The purpose of this study was to determine the effect of adversity intelligence, labor marketconsiderations, and perceptions about the profession of public accountants on the interest of beinga public accountant. This research was conducted on 2017 accounting student at the Faculty ofBusiness Economics and Tourism, Hindu University of Indonesia, Denpasar. The number ofsamples taken was 189 people, with non-probability sampling method with purposive samplingtechnique. Data collection was carried out using a questionnaire. The analysis data techniqueused is multiple linear regression.The results showed that adversityintelligence, labor marketconsiderations, and perceptions about the public accounting profession had positive effect oninterest of accounting students at the HinduUniversity of Indonesia to become a public accountant.
PENGARUH LABA TUNAI, LABA AKUNTANSI, DAN EARNING PER SHARE (EPS), TERHADAP DIVIDEN KAS PADA KAS PADA SELURUH PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018 Ni Putu Budi Ariastuti; Putu Nuniek Hutnaleontina
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.v1i2.975

Abstract

Thej purpose ofj thisj study isj to examine thej effectj ofj cashj earningsj, accountingj earnings andj earnings perj sharej on cashj dividendsj.Thej population inj thisj study werej allj manufacturingj companiesj listedj on thej Indonesiaj Stockj Exchangej (IDX) ofj 154 companiesj. Research samplesj usingj purposive samplingj methodj, with a totalj sample ofj 129 samplesj. Thej analysisj technique usedj isj classicalj assumptions andj multiple linearj regression analysisj.Thej results showedj thej cashj profitj variable had a positive andj significant effectj on cashj dividendsj, which wasj indicatedj by thej cashj profitj variable value ofj 0.250 andj a significant value ofj 0j.002j. Thej results ofj thej accountingj profitj variabalj have a positive andj significant effectj on cashj dividendsj, which isj indicatedj by thej variable value ofj accountingj earnings ofj 0,337 andj a significance value ofj 0,000j. While earningj perj sharej hasj a negative butj significant effectj on cashj dividendsj shown inj beta) ofj -0j.335 andj significant atj 0,000j.
PENGARUH TIME BUDGET PRESSURE, KONFLIK PERAN DAN PEMAHAMAN GOOD GOVERNANCE PADA KINERJA AUDITOR DI INSPEKTORAT PROVINSI BALI Ni Putu Devy Rismayanti; Putu Nuniek Hutnaleontina
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.v1i2.992

Abstract

Auditor performance is the work achieved by the auditorf in carrying out his duties based on the responsibilities given to him and becomes one off thef benchmarks in assessing whether thef work done by an auditor is goodf or vice versa. Generally thef decline in auditorf performance occurs due tof several factors such as pressuref and different instructions for completingf thef auditf. This study aims tof determine the time budget pressure, role conflict and comprehension of good governancef towards performance off the auditor in Inspectorate off Balif Province. Thef population off this study were all functional position auditor and all officials off local government affairs in Inspectorate of Bali Province and the samplingf method was using saturated or census sample method. This study used a sample of 56 respondents. Data analysis techniques used in this study is Multiple Linear Regression. Based on thef results off this study, it can be seen thatf timef budget pressure and role conflict have a significant negative effect on auditor performance. While comprehension of good governance has a significant positive effect on auditor performance.
PENGARUH INTEGRITAS, KOMITMEN ORGANISASI DAN KECERDASAN ADVERSITY TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI Ni Kadek Sugiartini; Putu Nuniek Hutnaleontina
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.v2i1.1493

Abstract

Public accountants are professionals who provide services to the general public, especially in the field of auditl of financial reports, which play a role in improving the quality of financial information. This study aims to determine the effect of integrity, organizational commitment and adversity intelligence on audit quality. This research was conducted in the Public Accountants Office in the Province of Balil which was registered at the Indonesian Institute of Public Accountants (IAPI), totaling eleven KAPl with a population of 92 auditors. The method used in this study is purposive sampling with an auditor's criterion who has had audit experience ≥ 1 year and an auditor who has a minimum educational history of Stratal 1 (S1) 1, so the number of samples in this study is 63 auditors. The data collection method was carried out by a survey method using the questionnaire technique which was measured using a likertl scale. The results of this study show that integrity has a positive effect on audit quality with a significant value of 0l, 001 <0l, 05l. Organizational commitment to results has a positive effect on audit qualityl with a significant value of 0.1003 <0.051. Adversity intelligence has a positive effect on audit qualityl with a significant value of 0l, 017 <0l, 05l. This hall indicates that the higher the variable, it means the higher the audit quality produced by the auditor.
ANALISIS SISTEMPPENGENDALIANPINTERN TERHADAP KELANCARANKPENGEMBALIAN KREDIT 0PADA KOPERASI LINGGA ARTHA BANJAR ASEMAN ABIANSEMAL BADUNG Ni Ketut Mas Arthami; Ni Wayan Yuniasih; Putu Nuniek Hutnaleontina
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.v2i1.1506

Abstract

Smooth repayment of credit is one thing that greatly affects operational activities and cash flow circulation. So that the implementation of good internal control can affect the smooth return of credit to cooperatives and do not cause large accounts receivable. This research was conducted at the Lingga Artha cooperative located in Banjar Aseman Abiansemal Badung. The number of cooperative employees is 11 people, with the composition of 1 manager, 3 credit department, 1 cashier, 1 savings officer, 5 collectors. The method of analysis used in this research is descriptive method, namely by collecting data and describing and explaining the data and information obtained on the basis of relevant theories to get conclusions. Based on the results of the interview, it can be found that the Lingga Artha Cooperative has not implemented the 5 aspects of internal control properly, this has led to substandard and non-current credit repayments. Besides that, it also affects other aspects of the cooperative's business, which can harm the cooperative itself and especially its members. Of the several cases of credit repayment stagnation, one of which is borrowing large amounts of credit but with guarantees that are not in accordance with credit lending procedures, and not reviewing the borrower in terms of credit risk, namely character, capacity, collateral and condition, in addition to that in terms of Information and communication is needed in disbursement of loans where the cooperative must get as much information as possible about the current condition of the borrower. The separation of responsibilities must also be clarified and the amount of collateral must be adjusted to the size of the loan. Supervision from related parties must also be tightened so as to minimize fraud and negligence of responsibility. Some things that can be done to anticipate negligence in the application of internal control are expected to be able to provide training for cooperatives to understand how important internal control is in running a cooperative business.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN PADA NILAI PERUSAHAAN Ni Kadek Ari Mayningsih; Putu Nuniek Hutnaleontina
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.v2i1.1511

Abstract

The value of the companyll is the investor's perception of the success rate of the companies which are related to the share price. The objectives of this research are to find out the effect of investment decisions, investment decisions, and funding decisions, etc. on company values ​​etc. in the manufacturing of the Food and Beverages sub-sector, which are listed in the Indonesian Stock Exchange III 2014-2018. The population in this research is all food and beverage sub-sector companies which are listed in the Indonesian Stock Exchange in 2014-2018 as many as 26 companies, the method of determining samples in this research is all by using the purposive sampling method. A total of 11 samples obtained were 11 companies. Types of data used in this research are all secondary datall, data analysis techniques etc. used in this research are all descriptive statistical analysis, classical assumption test, multiple regression analysis, F test and etc. Darill's research results can be seen that: 1) The investment decision II measured by the Pricell Earnings 11 Ratioll (PER) has a positive effect on the firm's value) seen from the value of the significance level of 0.000 (sig. <0.05) with a coefficient of 0.170 2) Funding decisions III are measured by Debt toll Equity Ratioll (DER) and have a significant negative effect on the company's variable values ​​etc. seen from the significant values ​​of 0.027 and the coefficients of funding decisionsll is -1.207 This means variable debt equity decisions etc are measured by Debt toll Equity Ratioll etc. ) has a significant negative effect on the variable value of the company. So it can be said that all H2 is rejected or not supported. This will explain that the decision and funding that a company will do is to use all funding through debt etc. which is more than using all funding through equity.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PEMANFAATAN TEKNOLOGIINFORMASI DAN KOMITMEN ORGANISASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (OPD) DI KABUPATEN BADUNG Anak Agung Istri Diah Endiyani; Anak Agung Ketut Agus Suardika; Putu Nuniek Hutnaleontina
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.v2i1.1512

Abstract

This study aims to determine the effect of implementing Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment on the Value of Information on Regional Apparatus Organization Financial Reporting (OPD) in Badung Regency. This research was conducted at 38 Regional Apparatus Organizations in Badung Regency. Data collection methods in this study used a survey method with a questionnaire. The sample used in this research is the Head of Sub Division of Finance, Bookkeeping and Treasurer in each Regional Apparatus Organization, who have a tenure of more than one year, totaling 114 people. The sampling method used was purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of the analysis, this study shows that the application of Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment has a positive effect on the Value of Information on Financial Reporting of Regional Apparatus Organizations (OPD) in Badung Regency.
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 TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN KARAKTERISTIK PERSONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA DENPASAR. Ida Ayu Made Surya Wardani; Kadek Dewi Padnyawati; 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.v2i2.1544

Abstract

Public accountants are accountants who have obtained permission from the minister of finance to provide public accounting services in Indonesia. There are many cases of auditor failure that have occurred proving that the role of an auditor is still not optimal and because the level of auditor satisfaction has not been fulfilled by the Public Accounting Firm (KAP) which causes a decrease in performance and damage to public and corporate client confidence in the Public Accounting Firm (KAP ). This study aims to determine the effect of time budget pressure, task complexity, personal characteristics on dysfunctional audit behavior at public accounting firms in Denpasar. This study took 55 respondents who were used as research samples using purposive sampling method. Data colection was carried out throught interviews, observations, and questionaires. The data analysis technique used is multiple linear analysis. The results of the analyze showing that time budget pressure has a regression coefficients of 0.321 with a t-sig of 0.004, which means that time budget pressure has a positive effect on audit dysfunctional behavior. Task complex has a regression coefficient of 0.289 with a t-sig of 0.002, which meaning that task complex has a positive effects on dysfunctional audit attitude. Personal characteristics have a regression coefficient value of 0394 with a t-sig of 0.001, which means that personal characteristics have a positive effect on dysfunctional audit behavior at KAPs in Bali.
PENGARUH PERENCANAAN AUDIT, PEER REVIEW, DUE PROFESSIONAL CARE, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA DENPASAR Ni Putu Evayanti; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v2i1.1580

Abstract

This study entitled the effect of audit planning, peer review, due professional care, and accountability on audit quality at the Public Accounting Firm (KAP) in Denpasar City. KAP is an institution that has a permit from the Minister of Finance as a forum for public accountants to carry out their work. The purpose of this study was to analyze the effect of audit planning, peer review, due professional care, and accountability on audit quality at KAP in Denpasar City. This research was conducted at KAP in Denpasar City which is listed in the Directory of the Indonesian Institute of Public Accountants in 2019. The number of samples in this study were 63 auditors who worked for KAP in Denpasar City. The sample in this study was determined by purposive sampling method. Data obtained through a questionnaire with the data analysis technique used is multiple linear regression analysis using SPSS. The results showed that audit planning had a positive and significant effect on audit quality with a significance value of 0.022 <0.05. Peer review has a positive and significant effect on audit quality with a significance value of 0.024 <0.05. Due professional care has a positive and significant effect on audit quality with a significance value of 0.046 <0.05. Accountability has a positive and significant effect on audit quality with a significance value of 0.040 <0.05. The results of the Determination analysis show that the percentage of Audit Planning (X1), Peer Review (X2), Due Professional Care (X3), and Accountability (X4) on Audit Quality (Y) is 0.664 x 100% = 66.4% with the remaining 33, 6% is influenced by other variables outside the research.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Istri Diah Endiyani Anak Agung Ketut Agus Suardika Aris Januarta, Raka Arista Puspa Dewi, Nyoman Ayu Windarmayanthi, Putu Bagus Ketut Rai Krisna Damayanti, Ni Komang Sri Dauh, I Wayan Delia Trisna Pratami, Ni Putu Desak Putu Eka Suari Dewi Gede, I Komang Gusti Alit Suputra Gusti Ayu Putu Puspita Dewi I Dewa Gede Dharma Suputra I Gusti Ayu Ratih Dwi Artatik I Gusti Wayan Murjana Yasa I Komang Gde Bendesa I Made Dwiki Pernanda I Nyoman Bhadrika I Putu Aldi Wirawan I Putu Fery Karyada I Putu Fery Karyada I Putu Ryan Widiarta I Putu Yoga Indrawan I Wayan Dauh I Wayan Dauh, I WAYAN SUDIANA I Wayan Sudiana Ida Ayu Made Surya Wardani Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Luh Gede Sintha Laksmi Dewi M Luh Putu Asahi Artha Prasasthy Mulyadewi, Ni Ketut Ni Kadek Ari Erliani Ni Kadek Ari Mayningsih Ni Kadek Dwi Adnyani Ni Kadek Dwi Sukiari Ni Kadek Pande Septia Dewi Ni Kadek Sugiartini Ni Ketut Mas Arthami Ni Ketut Mulyadewi Ni Ketut Mulyadewi Ni Komang Ayu Sindi Junika Sari Ni Komang Sintia Dwipayani Ni Komang Sumadi Ni Luh Putu Sri Agustini Ni Made Ayu Yulita Fridayanthi Ni Made Emi Hudiyani Ni Made Ratna Puspita Dewi Ni Made Sumariani Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Putu Ayu Candra Wahyuni Ni Putu Ayu Kusumawati Ni Putu Budi Ariastuti Ni Putu Delia Trisna Pratami Ni Putu Devy Rismayanti ni putu ega cisna utami Ni Putu Evayanti Ni Putu Rismayanti Ni Putu Trisna Windika Pratiwi Ni Putu Widya Astuti Ni Wayan Alit Erlinawati Ni Wayan Sinta Sunetri Ni Wayan Siska Yanti NI WAYAN YUNIASIH Nyoman Arista Puspa Dewi Putu Ariyati Apsari Putu Ayu Windarmayanthi Putu Ayu Windarmayanthi Putu Cita Ayu Rai Resta januarta Raka Aris Januarta Santiari, Ni Made Rai Suparmi Suparmi Wati, Ni Luh Aprilia Yustina, Ni Wayan Ariska