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Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
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INDONESIA
Hita Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : -     EISSN : 27988961     DOI : https://doi.org/10.32795
Core Subject : Economy,
Economics, Econometrics & Finance
- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan" : 30 Documents clear
Pengaruh Fungsi Badan Pengawas, Kualitas Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Se- Kota Denpasar Ni Putu Mariani; Ni Wayan Yuniasih; 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.v4i4.3262

Abstract

Quality financial reports are very important for LPD to be able to assist in making decisions regarding their operations. This study intend to determine the function of the supervisory agency, the quality of human resources and the use of information technology on the quality of financial reports. The population in this study were 175 employees in 35 LPDs in Denpasar City, consisting of the LPD Chair, Secretary, and Supervisory Agency. The sampling technique in this study used is jenuh sampling method. The results showed that the variables of the function of the supervisory agency, the quality of human resources and the use of information technology had a significant positive effect on the quality of financial reports at the Village Financial Institutions (LPD) City. Keyword: The Influence of Supervisory Agency, Quality of Human Resources and Information Technology on Quality Financial Reports.
Pengaruh Profitabilitas, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020 Ni Wayan Dian Suarini; Ni Wayan Yuniasih
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.v4i4.3298

Abstract

The value of the company is very influential on the interest of investors to want to invest in a company, especially a manufacturing company. The importance of a company's value causes this research to be conducted to find out what factors can cause the value of a company to increase or decrease. In this study, the factors to be studied are Profitability, Dividend Policy and Company Size. Manufacturing companies listed on the Stock Exchange were selected as the study population. The sample used is 129 companies with the financial statement period used from 2018 -2020. The sample determination uses the purposive sampling method which is processed with multiple linear regression analysis techniques. The results show that the value of the company can increase when the company is able to score high profitability. Dividend policy and company size in fact are not able to affect the value of the company.
Peranan Risk Based Audit Pada Bagian Kredit Dalam Mengevaluasi Proses Kredit Gusti Ayu Kade Ratih; Putu Cita Ayu
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.v4i4.3305

Abstract

This study aims to determine how the application of Risk-Based Audit on the credit department of PT. BPR Bank Kertiawan in order to improve the efficiency and effectiveness of the entity's internal audit. The results showed that the key business process credit at PT. BPR Bank Kertiawan which has a high risk is the Credit Analysis section which affects the credit take over process and the making of a Credit Agreement and its supporting documents so that for further examination, SKAI will focus on the Credit Analysis section which has a high inherent risk
Pengaruh Moral Reasoning Dan Kompetensi Auditor Terhadap Kualitas Audit Ni Wayan Suci Verani; Ni Ketut Muliati
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.v4i4.3311

Abstract

Audit quality is the implementation of an audit carried out by an auditor based on established standards so and auditor can provide reports that can be accounted for to clients and have accurate evidence. This research was conducted to determine the influence of Moral Reasoning and Auditor Competence on Audit Quality. This research was conducted at Public Accounting Firms in Bali. The sample used in this study was 102 Auditors from 13 Public Accounting Firms. The data analysis technique uses Multiple Linear Regression Analysis consisting of F Test, Adjusted R² and Hopotesis Test (t Test) to test the influence of moral reasoning variables and auditor competence on audit quality. The results of the study stated that Moral Reasoning and Auditor Competence had a positive and significant effect on the quality of audits at Public Accounting Firms in Bali. This study proves that moral reasoning and auditor competence affect audit quality by 70.2% and the remaining 29.8% are influenced by other factors that are not raised in this study
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan, Dan Nilai Tukar Rupiah Terhadap Harga Saham Khususnya Pada Sektor Consumer Goods Yang Tercatat Di Bursa Efek Indonesia Ni Made Ayu Yulita Fridayanthi; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v4i4.3322

Abstract

Investment is an activity to invest in a company, with the hope of providing benefits in the future. To choosing a company, an investor needs to consider several things to determine his decision. This study aims to determine the effect of dividend policy, leverage, trading volume and exchange rate on stock prices. The population of this research is 66 non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method of determining the sample used is the purposive sampling method, with several predetermined criteria, the samples is 27 companies in the non-cyclical consumer goods sector. The research data used is secondary data with multiple linear regression analysis techniques. The results show that dividend policy, leverage and trading volume have a significant effect on stock prices, while exchange rate have no significant effect on stock prices. Simultaneously dividend policy, leverage, trading volume and exchange rate affect stock prices
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19 Ni Made Ratna Puspita Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i4.3325

Abstract

This study aims to investigate whether there are differences in the company's financial performance before and during the Covid-19 Pandemic and to find out the strategies taken by the company to survive during the Covid-19 Pandemic. This research was conducted at food and beverage industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The results showed that financial performance based on the current ratio had an average growth rate of 0.24 which means the company experienced an increase in liquidity even though it was affected by the pandemic. The average growth based on the debt to equity ratio is 30.22%, where the low ratio indicates that the company's debt is smaller than the amount of its assets. While the growth based on total asset turnover is -0.24, this explains that the assets owned by the company cannot be used to make a profit, which means that the company is currently experiencing difficulties in using all of its assets to generate sales. Based on the return on assets, the average growth is 0.24 this means that the company's management has not been able to use assets to generate maximum income
Pengaruh Kualitas Kompetensi Sumber Daya Manusia, Penggunaan Teknologi Informasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Bumdes Se-Kecamatan Sukawati I Wayan Yadi Linggia Swandika; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
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.v4i4.3328

Abstract

This thesis is a research that describes the influence of human resource competence, use of information technology, and work experience on the quality of financial reports of Villageowned enterprises in Sukawati sub-district. The reason behind the researcher's interest in making this thesis, is based on observations and initial interviews conducted by researchers with Village-owned enterprises in Sukawati sub-district, where the financial reports produced by Village-owned enterprises are not in accordance with applicable standards. Researchers found indications why the quality of financial reports produced by Village-owned enterprises was not up to standard, namely because of the lack of accounting competence possessed by employees, not yet maximal use of information technology, and the lack of work experience of Village-owned enterprises management in the accounting field. The population in this study are users of financial statements Village-owned enterprises administrators in Sukawati District, totaling 36 people, the sampling technique used was saturated sampling technique. The number of samples used in this study were 36 respondents. The data analysis technique in this study used multiple linear regression analysis which was processed with the SPSS statistic 25 program. The results showed that (1) the competence of human resources has a positive and significant effect on the quality of financial reports, (2) the use of information technology has no effect on the quality of financial reports, (3) work experience has a positive and significant effect on the quality of financial reports
Pengaruh Whistleblowing, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada LPD Se- Kecamatan Penebel Ni Kadek Kristina Devi; I Wayan Sudiana
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.v4i4.3405

Abstract

Fraud is a form of violation where accounting practices are not carried out in accordance with the applicable rules in an institution. Fraud certainly needs to be prevented so as not to have a bad impact on the company. This research was conducted to analyze the factors that can cause fraud in the organization such as whistleblowing, compliance with accounting rules and organizational commitment. LPD employees throughout Penebel District are used as a population with a research sample of 163 people whose data will be analyzed using multiple linear regression analysis techniques. The results show that tax whistleblowing, compliance with accounting rules, and organizational commitment have a reverse or negative relationship with the tendency of accounting fraud.
Pengaruh Sistem Pengendalian Internal Pemerintah, Kompetensi Sumber Daya Manusia, Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Di BPKAD Kota Denpasar Ni Ketut Budi Ayu; I Made Endra Lesmana Putra
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.v4i4.3765

Abstract

A high-quality financial report is prepared to meet the qualitative characteristics of financial reporting that are relevant, reliable, comparable, and understandable. Financial reporting is a form of accountability and is essential to a company's survival as it reflects its performance through its financial condition. The objective of this study is to find out how applying government accounting standards, government internal control systems, and staff skills affects the quality of financial reporting for BPKAD Denpasar Municipality. All of the 125 people who work in the Denpasar City Region and Property and Financial Management Department were used in this study. The 61 people who took part in this study were chosen with the help of a targeted sampling method, and the results were tested with multiple linear regression analysis. This study's findings indicate that using government accounting standards, internal control mechanisms, and human resource skills positively impacts the quality of financial reporting by BPKAD Denpasar City. The results of this study indicate that Denpasar City BPKAD will be able to provide its employees with regular professional training related to preparing financial reports following government accounting standards, thereby improving their skills and competencies.
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.

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