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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 SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL PEMODERASI I Nyoman Thegar Suryanatha; Putu Cita Ayu
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.v2i1.1574

Abstract

Financial reports for MSMEs are accounting information that has an important role to achieve business success, which is the basis of reliable accounting information for economic decision making in managing MSMEs, including market development decisions, pricing and so on so that quality financial reports are needed for MSME. This study has a purfose know the influence of human resource, the use of information technology with the understanding of accounting as a moderating on the quality of financial statements in all of MSME in South Denpasar Subdistrict The population used in this study were all MSMEs in South Denpasar Subdistrict registered with the Office of Cooperatives, Small and Medium Enterprises, as many as 48 MSMEs were active during the Covid-19 pandemic, considering the research carried out during the Covid-19 pandemic period only 16 MSMEs were willing received filling in the questionnaire with 42 respondents, so the sample in this study was 42 people. After testing the instrument and testing the classic assumptions, then the data are analyzed using moderated regression analysis (MRA), determination, t test, and F test. The analysis showed that the effect of human resources on the quality of financial statements with a significance of 0.000 <0.05, so that the first hypothesis (H1) was accepted. The influence of the use of information technology on the quality of financial statements was influenced with a significance of 0.000 <0.05, so that the second hypothesis (H2) was accepted. The influence of accounting understanding to the quality of financial statements with a significance of 0,489 > 0,05, so that the third hypothesis (H3) was rejected. The effect of human resources on the quality of financial statements with the understanding of accounting as a moderating variable with a significance of 0.086 >0.05, so the third hypothesis (H4) was rejected. The influence of the use of information technology on the quality of financial statements with the understanding of accounting as a moderating variable with a significance of 0.014 <0.05, so the fourth hypothesis (H5) was accepted.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Ni Ketut Ary Sedani; Putu Cita Ayu
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.v2i1.1575

Abstract

The purpose of this study is to obtain evidence of the effect of ERM disclosure, IC disclosure and board size on firm value. This research was conducted on property, real estate and construction sector companies in 2015-2018 with 44 populations and 144 samples. The results of this study are multiple linear regression, which shows that enterprise risk management disclosure has a positive and significant effect on firm value, while intellectual capital disclosure and board size do not have a significant effect on firm value.
PENGARUH PERSAINGAN AUDITOR, LAMA PENUGASAN (AUDIT TENURE) DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR Kadek Ayu Artini; Ni Wayan Yuniasih
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.v2i1.1576

Abstract

A public accountant most has a sense of self-discipline so that when checking the financials statementses of each company there is no mistake in determining opinions for consumer financial statements. The populated in this study where alls auditor's at the public accounting firm on Bali, namely ninety four people. The sample use in this study were sixty four auditors. The sampling method was purposives samplings technique. Results this reasearch indicated thats auditor competition and audit tenure haven a positive effect, while the machiavellian nature has a negative effect.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KOTA DENPASAR I Kadek Indra Utama
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.v2i1.1577

Abstract

The purpose of this study was to determine the effect of implementing government accounting standards (SAP) and the application of regional financial management information systems (SIPKD) on the quality of financial reports in the government of Denpasar City. The data used in this study use primary and secondary data obtained from respondents who work at the Regional Financial and Asset Management Agency of Denapsar City. The population in this study were 125 people and the sample in this study was 95 people. The method of determining the sample using the proportionate stratified random method. Multiple linear regression analysis technique was used in this study. This study shows the results that the application of government accounting standards has a significant positive effect on the quality of financial reports in Denpasar, which means that the better the application, the better the quality of financial statements presented will be able to provide relevant and reliable financial information. On the other hand, the application of the Regional Financial Management Information System (SIPKD) has no effect on the quality of financial reports in Denpasar City, this is due to technology that has not been used optimally, the lack of OPDs with SIPKD operators who are capable and reliable in applying the system itself.
PENGARUH TINGKAT PENDIDIKAN, KEAHLIAN PROFESI, DAN PENGALAMAN KERJA TERHADAP KINERJA PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN GIANYAR Dewa Ayu Sri Wedanti; Sang Ayu Putu Arie Indraswarawati; I Putu Nuratama
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.v2i1.1578

Abstract

The success of the LPD cannot be separated from the community's commitment to developing and advancing the LPD. The role of the LPD is very important in improving the community's economy. LPD administrators or managers must increase their productivity in order to be able to compete with other financial institutions. Factors that have an influence on the Performance of Village Credit Institutions (LPD) Supervisors are education level, professional expertise, and work experience. This study aims to determine the effect of education level, professional expertise, and work experience on the performance of Village Credit Institution (LPD) supervisors in Gianyar District. The population in this study were all LPDs in Gianyar Subdistrict, with a total of 40 LPDs scattered in each village. The technique of determining the sample in this study using purposive sampling, as many as 30 LPDs that meet the criteria in this study with a total sample of 97 respondents. Furthermore, the data were analyzed using Multiple Linear Regression Analysis Method. The results of this study are the level of education has a positive and significant effect on supervisor performance, professional expertise does not have a significant effect on supervisor performance, work experience has a positive and significant effect on supervisor performance in LPD Gianyar District. There are suggestions that can be given to LPD Gianyar District, namely to improve the performance of supervisors by increasing the education level of employees, increasing professional skills and improving the work experience of employees. As well as adjusting the number of supervisors in the LPD Gianyar District, as it is known that the ideal number of supervisors in each LPD is 3 people.
PENGARUH INDEPENDENSI, PENGALAMAN KERJA DAN PROFESIONALISME BADAN PENGAWAS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LPD KECAMATAN GIANYAR Gusti Ayu Diah Vicha Ananda; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
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.v2i1.1579

Abstract

The aim of this research is to get empirical evidence about the effect of independence, work experience and professionalism of the internal controllers on the effectiveness of the internal control system LPD in Gianyar district. The sample in this study was 16 LPDs in Gianyar with 48 respondents. The sampling method uses the census method, so that the number of samples is equal to the population, which is 48 regulatory people. The research data was collected using a questionnaire. Data were analyzed with Descriptive Statistical Analysis, Validity Test, Classic Assumption Test Reliability Test, F Test, T Test, and Multiple Linear Regression Analysis. The results of this study indicated that the independence variable (X1) had no effect on the effectiveness of the internal control system, the work experience variable (X2) had a positive and significant effect on the effectiveness of the internal control system, and the professionalism variable (X3) had no effect on the effectiveness of the internal control system.
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.
PENGARUH KOMPENSASI FINANSIAL, KONFLIK PERAN, KETIDAK JELASAN PERAN, TERHADAP KEPUASAN KERJA AUDITOR Putu Ayu Dyah Julianti Sunadi Safitri; I Putu Nuratama
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.v2i1.1581

Abstract

This research study aims to determine the effect of financial competence, role conflict, role ambiguity, on job satisfaction of auditors who work at the public accounting firm in Denpasar, Bali, which is registered in the IAPI (Indonesian Public Accountants Association). By analyzing and testing hypotheses. Concurrently or partially, this research was conducted on 83 auditors who worked for between one year and had audited at least 1 audit at a public accounting firm in 2019. The research method used in this study was descriptive analysis. The method used in this study is a non-probability sampling method with the technique of the sampling method, purposive sampling. The results of this study indicate that financial compensation, Role Conflict, role ambiguity, simultaneously and partially have an influence on job satisfaction of auditors who work at the Public Accounting Firm in Denpasar, Bali, which is listed in IAPI (Indonesian Public Accountants Association) in 2019. Data collection conducted with questionnaires submitted directly. The number of questionnaires distributed was 73 copies, but only 50 questionnaires were returned. The results showed that financial compensation had a significant effect on auditor job satisfaction, role conflict had no significant effect on auditor job satisfaction, and role ambiguity had a significant effect on auditor satisfaction
PENGARUH AKUNTABILITAS, KEPEMIMPINAN, DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA Ni Made Sriani
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.v2i1.1582

Abstract

This study aims to determine the effect of accountability, leadership, and community participation on the effectiveness of village fund management in Mengwi District, Badung Regency. The sample of this research is 15 village offices in the District of Mengwi with the number of respondents as many as 90 people. The method of determining the sample using purposive sampling method, data were collected using a questionnaire. Data were analyzed using Multiple Linear Regression analysis. The test results show that accountability has a positive effect on the effectiveness of village fund management. Leadership has a positive effect on the effectiveness of village fund management. Community participation has a positive effect on the effectiveness of village fund management. This shows that the better the accountability, leadership, and community participation, the better the effectiveness of village fund management in Mengwi District, Badung Regency.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI I Putu Ari Sutrisna; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
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.v2i1.1583

Abstract

This study aims to determine the Effect of Quality of Human Resources and Organizational Commitment on the Implementation of Accrual Based Government Accounting Standards with the Utilization of Accounting Information Systems as Moderation Variables in the Financial Management Agency and Regional Assets of Gianyar Regency. The sample used in this study was the BPKAD office in Gianyar Regency who worked in accounting and finance. The sampling technique is done by using a questionnaire with a total sample of 40 respondents. Data analysis using Multiple Linear Regression Analysis. The results of this study indicate that the HR variable has a positive effect, the organizational commitment variable has a positive effect, the variable utilization of the Accounting Information System has a positiveeffect on the application of accrual-based government accounting standards.

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