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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 INDEPENDENSI, TIME BUDGET PRESSURE, TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DENPASAR BALI, DENGAN ETIKA AUDITOR SEBAGAI MODERASI Komang Gede Martin Sumiarta; Ni Wayan Alit Erlina Wati; Putu Nuniek Hutnaleonita
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.v2i2.1564

Abstract

The objectives of this study are: (1) To determine the effect of independence on the audit quality of the Bali Public Accounting Firm (2) To determine the effect of time budget pressure on the audit quality of the Bali Public Accounting Firm. (3) Determine the ethical role of auditors in regulating the relationship between independence and audit quality. (4) Determine the role of auditor ethics in reducing the relationship between time budget pressure and audit quality. This research was conducted at a public accounting firm in Denpasar, Bali. The total sample size is 55 people. The sampling method used was non-probability sampling, namely purposive sampling, while the data analysis techniques were descriptive statistics, validity testing, reliability testing, and classical hypothesis testing. Moderated Regression Analysis (MRA) test, model feasibility test (F test), test partial (t test) and the coefficient of determination (R2). The results showed that: (1) Independence affects audit quality, where the regression coefficient value on the independence variable is recorded at 2.339 and the significance value (Sig.) Of 0.018 is less than 0.05. (2) Time budget pressure affects audit quality, where the regression coefficient value on the time budget pressure variable is recorded at -6.898 and the significance value (Sig.) Of 0.002 is less than 0.05. (3) The interaction of independence and auditor ethics can moderate audit quality, where the regression coefficient value on the interaction of independent variables and auditor ethics is recorded at -0.047 and the significance value (Sig.) Of 0.022 is less than 0.05. (4) The interaction of time budget pressure with auditor ethics can moderate audit quality, where the regression coefficient value on the interaction variable time budget pressure and auditor ethics is 0.141 and the significance value (Sig.) Of 0.003 is less than 0.05.
PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, FUNGSI BADAN PENGAWAS DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN LEMBAGA PERKREDITAN DESA DI KECAMATAN GIANYA Ni Kadek Pebriantari; Rai Dwi Andayani W
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.v2i2.1565

Abstract

This study was intended to test the impact of accounting comprehension levels, the function of the supervisory body and the use of information technology on the quality of the LPD financial report in Gianyar district. The study uses independent variables, that is, accounting comprehension levels, the function of the supervisor's bodies, and the use of information technology. while the dependent variable is the quality of the financial report. The sample of this study were 102 respondents. Purposive sampling was used as a sampling method in this research. The data analysis technique includes descriptive analysis, multiple linear regression analysis, validity test, reliability test, classical assumption test, determination coefficient test (R2), F test and T test. Result of the Research shows that variable accounting levels do not affect the quality of financial statements. Meanwhile the function of the body of the supervisor and the use of information technology affects the quality of the financial report.
PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Ayu Sahyani Dewi; Anak Agung Ketut Agus Suardika
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.v2i2.1566

Abstract

Optimizing the largest source of income for the state is very important in supporting government financing and national development. To support government financing and national development, which aims to improve the welfare of the community by exploringdomestic sources of funds, namely taxes. In order to minimize the tax burden, certain companies will usually try to reduce their tax costs in order to get higher profits. Companies will usually do a business by taking tax avoidance. This study aims to examine the effect of profitability, transfer pricing and institutional ownership on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2019 with a population of 40 companies. Data is obtained by accessing the Indonesia Stock Exchange (BEI) page. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 49 mining sector companies. Hypothesis testing is done by using multiple linear regression analysis techniques. In this study, the hypothesis testing method uses a significance level of 5%. The results showed that simultaneously, profitability, transfer pricing and institutional ownership have an effect on tax avoidance. Meanwhile, partially shows that the first result, namely the profitability variable has no significant effect on tax avoidance. The second result shows that the transfer pricing variable has no significant effect on tax avoidance. The third result shows that institutional ownership has a negative significant effect on tax avoidance.
PENGARUH PROFITABILITS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Dewa Ayu Putu Karisma Adiputri; 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.v2i2.1567

Abstract

Tax aggressiveness is actions taken by companies with the aim of reducing the payment of tax burdens throught tax avoidance or tax evasion. This research was conducted to examine the effect of Profitability, Liquidity, and Capital Intensity on Tax Aggresiveness in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the observation time of the 2015-2019 period. The population of this research is 61 companies with 15 companies that have fulfilled the criteria as samples. The profitability variable in this study can be measured using ROA (Return On Assets), the liquidity variable is measured using CR (Current Ratio), capital intensity is measured by dividing total net fixed assets by total company assets, and for tax aggressiveness it can be measured using CETR (Cahs Effectif Tax Rate). The results in this study are that profitability has a negative and significant effect on tax aggressiveness, liquisity has a positive and significant effect on tax aggressiveness and capital intensity has no effect on tax aggressiveness.
PENGARUH RISIKO AUDIT, TINDAKAN SUPERVISI DAN PROSEDUR REVIEW TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Ni Wayan Vega Juniyanti; Ni Komang Sumadi
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.v2i2.1568

Abstract

This. study the effect of audit. risk, supervision measures, and review procedures on premature.Termination. Of. Audit. procedures. Population in this study were all auditors who worked at the State Audit Board of the Republic of Indonesia, representing the Province of Bali, totaling 60 auditors, and the entire population in this study was sampled, namely 60 auditors. Datacollection techniques in this study using a questionnaire (questionnaire). The method of determining the sample using purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that audit risk has no effect on premature termination of audit procedures. Partially, only review procedures have a negative and significant effect. on premature .termination. of .audit procedures at BPK RI Representatives of Bali Province, while audit risks and supervision measures have no effect on premature termination of audit procedures at BPK RI Representatives of Bali Province.
PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN (SAM) TERHADAP KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI I Kadek Yoga Pratama
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.v2i2.1569

Abstract

Increasing managerial performance in a company or organization can be achieved by means of the manager of the company or organization taking advantage of the ability to see and take advantage of opportunities, identify problems, and select and implement adaptation processes in a particular company or organization. The purpose of thissstudy wastto determine the effect of theecharacteristics0offthe management accounting system(SAM) on managerial performance with locus of control as a moderating variable. This research was conducted in LPDs throughout Susut District, Bangli, with a total sample of 55 people. The samplingi method usedl was nonprobability sampling, namelylpurposive sampling, while tthe data analysisi techniques used were validityy test, reliability test, classical assumption test, moderated regression analysis (MRA) test, (R2), F test, t test. The results showed that: (1) The characteristics of the management accounting system have a positive and significant effect on managerial performance variables. (2) Locus of control does not moderate the effect of the characteristics of the management accounting system on managerial performance.
PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN (FRAUD) Luh Era Kesumawati; Ni Made Wisni Arie Pramuki
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.v2i2.1570

Abstract

This study aims to obtain evidence of differences in the likelihood of committing fraud between individuals in the event that there are elements of internal control and no elements of internal control, differences in the likelihood of committing fraud between individuals who have a high level of morality and those who have a high level of morality low. Participants in this study were 70 cooperative managers consisting of the chairman, secretary and treasurer in all villages of Batubulan, Gianyar Regency. The research design used was an experimental design with a 2X2 factorial design. To test the hypothesis in this study, the Two Way Analysis of Variance (ANOVA) statistical test was used. The results showed that there was no difference in the likelihood of committing fraud between individuals in the event that there was an element of internal control and no element of internal control. In addition, this study also proves that there are differences in the possibility of committing fraud between individuals who have a high level of morality and those who have a low level of morality.
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Made Rita Sari; Kadek Dewi Padnyawati
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.v2i2.1571

Abstract

This study aims to determine the effect of village fund management apparatus competence, village government organizational commitment, and community participation on the accountabilityiofvillageifund management in Tabanan District, TabananiRegency. Theisample used in this study were 12 villages in Tabanan District with 96 respondents. The method of determiningithe sampleiusing purposiveisampling, data were collected using a questionnaire. Data were analyzed using Multiple Linear Regression Analysis. Based on the results of this study, it shows that the competence of village fund management officers and the commitment of village government organizations have no significant effect on the accountability of village fund management, while community participation has a positive and significant effect on the accountability of village fund management in Tabanan District, Tabanan Regency.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Ni Made Nita Saputri; Kadek Dewi Padnyawati
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.v2i2.1572

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on financial distress (a case study of property and real estate sector companies listed on the Indonesian stock exchange for the period 2017 - 2019). The sample selection technique in this study was purposive sampling and obtained a sample size of 26 companies with 78 observations. The data analysis technique in this research is logistic regression analysis technique.The results of the research analysis show that the profitability variable has a positive regression coefficient of 0.109 with a significance value of 0.982> 0.05 so that the profitability variable has a positive and insignificant effect on financial distress. The liquidity variable has a negative coefficient of -0.048 with a significance value of 0.145> 0.05 so that the liquidity variable has a negative and insignificant effect on financial distress. The leverage variable has a negative coefficient of -653 with a significance value of 0.177> 0.05, so the leverage variable has a negative and insignificant effect on financial distress.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA), SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD KABUPATEN GIANYAR Ni Kadek Sri Dewi Asih; Ni Putu Trisna Windika Pratiwi
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.v2i2.1573

Abstract

his research aims to test the influence of human resource capacity, implementation of regional management information system, regional financial accounting system on the quality of financial statements in OPD Gianyar Regency. The method used in this study is quantitative method with primary data through questionnaire and measured by likert scale. The sampling method in this study used purposive sampling. In this study, the sample used was 94 respondents consisting of sub-section heads, treasurers and accountants from 39 OPD Gianyar Regency. The data analysis technique used is multiple linear regression test. The results of this study show that human resource capacity has no significant effect on the quality of financial statements, while the implementation of regional management information systems and regional financial accounting systems have a positive and significant effect on the quality of financial statements.

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