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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 540 Documents
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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DALAM PELAPORAN PENDAPATAN UNTUK PAJAK HOTEL Ni Kadek Mita Santini; Ni Wayan Alit Erlina Wati
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.v2i2.1541

Abstract

This study aims to analyze the effect of Internal Control Effectiveness, Organizational Culture and Compliance to Accounting Rules on the Tendency of Accounting Fraud in Reporting Income for Hotel Taxes . The population in this study is a employee of accounting department in three-star hotel taxpayer in the Kuta District area. The sample of this study amounted to 68 people who are hotel employees who have served for more than one year as the Head of Accounting and Staff of the Revenue Section because these sections are directly involved in reporting income for hotel taxes. The sampling technique used was purposive sampling technique. The results of this study indicate that the effectiveness of internal control and organizational culture does not significantly influence the tendency of fraud in reporting revenue for hotel taxes. Meanwhile, Compliance to accounting rules has a negative and significant effect on the tendency of fraud in reporting revenue for hotel taxes.
PENGARUH KEAHLIAN PENGGUNA, KESESUAIAN TUGAS DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PENGGUNA SISTEM INFORMASI AKUNTANSI (SIA) I Gusti Agung Ayu Tri Riyantini; Ni Putu Yeni Yuliantari
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.v2i2.1542

Abstract

This research is to find out the influence of user expertise, suitability of tasks and organizational culture on the performance of employees of accounting information systems (SIA).This research was conducted BPR in Mengwi Sub-District, Badung, with the samples are 76 respondents. The sample determination method is non probability sampling with purposive sampling, the data analysis technique used is multiple linear regression analysis, determination coefficient (R2), F test, t test. The results showed that User expertise had a positive and significant effect on employee performance variables. The task suitability has a positive and significant effect on employee performance variables. The organization culture has a positive and significant effect on employee performance variables.
PENGARUH AKUNTABILITAS, TRANSPARANSI, PARTISIPASI MASYARAKAT TERHADAP PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN DANA DESA PADA DESA SONGAN B KECAMATAN KINTAMANI KABUPATEN BANGLI Ade Ayu Anggreni Putri; I Wayan Sudiana; I Putu Deddy Samtika Putra
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.v2i2.1543

Abstract

Village funds are the source of income for each village, need to be controlled over their management, it should right on target and can improve people's lives. This study aims to determine the effects of Accountability, Transparency, Community Participation on Community Empowerment in Village Fund Management in Songan B Village, Kintamani District, Bangli Regency. The population in this study were the people of Songan B Village, Kintamani District, Bangli Regency who had voting rights and / or were 17 years old, while 100 people were the object of research (sample). The sampling technique used was purposive sampling technique. The results showed that the variables of transparency and community participation had a positive and significant effect on community empowerment, while the accountability variable had no effect on community empowerment.
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 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 KOMPOTENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PEMAHAMAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA SE- KECAMATAN GIANYAR Ni Kadek Gino Melinda; Putu Cita Ayu
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.v2i2.1547

Abstract

The Village Credit Institution (LPD) is an economic institution in the village that is useful as a place to collect funds, provide credit, as well as a source of financing in development in the village area in Bali. The purpose of this research is to determine the effect of human resource potential, internal control systems, and understanding of acrual-based accounting on the quality of financial statements. The population used in this study were all LPD employees in Gianyar District, totaling 223 people with 40 LPDs located in Gianyar District with 80 employees selected as the research sample. Determination of the sample using Non Probability sampling with purposive sampling formula used as the sampling method in this study. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple regression analysis, F test, determination coefficient (R2), and t test. The results of this research showed that:(1) Human Resource Compotency hasta positive effect on the Quality of Financial Statements..(2) The Internal Control System has a positive effect on the Quality of Financial Statements.(3)Accrual Based Accountting Understanding has a positive effect on the Quality of Financialy Statements.
PENGARUH INDEPENDENSI, KOMPETENSI DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT JUDGMENT Putu Ayu Mahatma Dilla
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.v2i2.1548

Abstract

This study aims to determine the effect of independence, competence and professional skepticism on the quality of audit judgment at the Financial Audit Board of Republic Indonesia (BPK RI) Representative of Bali Province. The sample that taken in this study was all auditors who worked at BPK RI Representatives of Bali Province. The sampling method in this study was using non-probability sampling with purposive sampling technique, totaling 60 auditors. The data collection method is done by using a questionnaire technique. The data analysis techniques used in this study include validity test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, determination coefficient test (R2), F test and T test. The results of this study indicate that the variables are independence and competence. positive and significant effect on the quality of audit judgment, while the variable professional skepticism has no significant effect on the quality of audit judgment.
PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL DAN RESIKO KESALAHAN TERHADAP KUALITAS AUDIT Ni Luh Tina Gayatri; 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.v2i2.1549

Abstract

This study had purpose to determine the effect of task complexity structure, locus of control and risk of error on audit quality at KAP in Bali Province. This study uses 80 respondents who are used as samples. In this study, the sampling used purposive sampling technique with certain considerations. The data analysis technique used is multiple linear regression analysis. Based on the analysis, it is found that audit complexity has a negative effect on audit quality at KAP in Bali Province. This shows that the increasing complexity of audits at KAP in Bali Province will tend to reduce audit quality. Locus of control has a positive effect on audit quality at KAP in Bali Province. This shows that the increasing loc in KAP in Bali Province will tend to increase audit quality. The risk of error has a negative effect on the audit quality. This shows that the increased risk of error in KAP in Bali Province, it tends to reduce the quality of the audit
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Ni Komang Mega Antari Dewi; Ni Ketut Muliati
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.v2i2.1551

Abstract

Dividend policy is a decision to determine how much profit the company receives will be distributed to shareholders in the form of dividends. The purpose of this research is to determine whether this dividend policy was affectted by profitability, company size and liquidity. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2015-2019. The type of research used is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 130 samples from 26 manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during 2015-2019. The analysis method used in this research is multiple linear regression analysis. Based on the results of the simultaneous analysis test, profitability, firm size and liquidity have an effect on dividend policy and partially profitability and firm size have a positive effect on dividend policy, while liquidity has no effect on dividend policy.
PENGARUH ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA SE-KECAMATAN TEGALLALANG I Gede Apriana; Putu Cita Ayu
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.v2i2.1552

Abstract

This study aims to provide empirical evidence regarding the significance of the effect of information asymmetry and adherence to accounting rules on the tendency of accounting fraud at Village Credit Institutions in Tegallalang District. The sample used was 108 respondents. The sample collection method used was purposive sampling technique. The data used are primary data obtained by distributing questionnaires to respondents. The analysis technique used is descriptive statistics, non-response bias test, validity test, reliability test, classic assumption test, multiple regression analysis, coefficient of determination (R2), F test, t test. The results of the research prove that: (1) Information asymmetry has a positive effect on the tendency of accounting fraud, with a regression coefficient value of 0.410 and a significance value (Sig.) Of 0.007 less than 0.05. This shows that the increase in information asymmetry has an impact on the increasing tendency of accounting fraud. (2) Adherence to accounting rules has a negative effect on the tendency of accounting fraud, with a regression coefficient value of -0.422 and a significance value (Sig.) Of 0.000 less than 0.05. This shows that an increase in the compliance of accounting rules has an impact on the decrease in the tendency of accounting fraud.

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