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Ni Kadek Puspita Dewi
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Pengaruh SPI, Financial Pressure Dan Kesesuaian Kompensasi Terhadap (Fraud) Pada Lembaga Perkreditan Desa Ni Kadek Puspita Dewi; Putu Cita Ayu; Rai Dwi Andayani W
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 | DOI: 10.32795/hak.v4i3.3310

Abstract

Fraud is an intentional mistake. Accounting fraud (fraud) occurs to be the beginning of the emergence of corruption. Factors influencing accounting fraud are internal control pressure, financial pressure and compensation suitability. This study intends to assess the impact of internal control system efficacy, financial pressure, and appropriate pay on accounting fraud. The population of this study consisted of employees of the Se Village Credit Institution, Abiansemal District, with 198 respondents constituting the sample. This research use multiple linear regression, the coefficient of determination, the t test, and the F test for data analysis. Based on the study's findings, it is evident that: (1) the effectiveness of the tax internal control system has a significant and negative effect on accounting fraud, where the regression coefficient is - 0.297 and sig 0.000. (2) financial pressure has a significant positive effect on accounting fraud, where the regression coefficient is 0.179 and sig 0.000. (3) the suitability of compensation has a significant negative effect on accounting fraud, where the regression coefficient is - 0.163 and sig 0.000. The magnitude of the influence of the independent variable on accounting fraud is 51.2%. Suggestions that can be given by researchers are LPDs in Abiansemal district are expected to be effective in implementing internal controls, providing compensation in accordance with employee contributions and giving warnings or sanctions to employees who are proven to have committed fraud.
Pengaruh Retribusi Dan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Kabupaten Badung Tahun 2017 – 2021 Ni Kadek Puspita Dewi; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4020

Abstract

This research was conducted to learn how Badung Regency's regional taxes and regional levies affect the region's budget. The tests of normality, correlation, multicollinearity, heteroscedasticity, and multiple linear regression used here are all part of the more traditional statistical methodology. During the period from 2017 to 2021, a total of 180 samples will be collected. This will include 60 samples of Regional Original Income, 60 samples of levies, and 60 samples of regional taxes. As a result, we found: The Regional Original Income in Badung Regency increases significantly as a result of retribution. This outcome suggests that Regional Original Income in Badung Regency would rise along with the increase in levies. Badung Regency's Regional Original Income benefits significantly from regional taxes. These findings imply that the administration of Badung Regency might expect a larger share of the Regional Original Income if the Regional Tax in that region is raised to greater levels.
Co-Authors I Made Endra Lesmana Putra Putu Cita Ayu Rai Dwi Andayani W