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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 PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PENDIDIKAN, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI Ni Luh Mulya Dewi; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1797

Abstract

Financial reports are the result of a brief recording process in the form of financial data and activities of a company which aims to provide an overview of the financial condition, results of operations, and company performance at a certain time or for a certain period of time. The quality of financial reports has a very important role in helping make decisions regarding the operations of the entity or organization.This study aims to determine the effect of the use of information technology, level of education, and work experience on the quality of financial reports. This research was conducted at LPD in Mengwi District. The sample in this study were 113 employees. The sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. The results showed that the information technology utilization variable had a positive and significant effect on the quality of financial reports. The level of education has a positive and significant effect on the quality of financial reports. Work experience has a positive and significant effect on the quality of financial reports.
PENGARUH PERAN INTERNAL AUDIT, MORALITAS DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI Ida Bagus Gaga Surya Prabawa; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1798

Abstract

Fraud in the financial statements is committed due to misstatement or intentional or unintentional impact both material and non-material. These mistakes must be avoided because they will have a detrimental impact on the company and outsiders such as the editorial party, the government and shareholders. Fraud prevention is an activity that is carried out in terms of establishing policies, systems and procedures that help ensure that the necessary actions have been taken by the board of commissioners, management and other personnel in the company to be able to provide adequate assurance in achieving organizational goals. This study aims to determine the effect of the role of internal audit, morality and the suitability of compensation on the prevention of accounting fraud. This research was conducted at PT. Puri Santrian. The sample in this study were 40 employees. The data were tested using the classical assumption test, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the internal audit role variable had a positive and significant effect on the prevention of accounting fraud. Morality has a positive and significant effect on the prevention of accounting fraud. Compensation suitability has a positive and significant effect on the prevention of accounting fraud.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, MORALITAS DAN WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PENGELOLAAN DANA DESA (STUDI EMPIRIS PADA DESA SE-KECAMATAN PAYANGAN) Ni Kadek Ayu Suandewi
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1799

Abstract

Fraud prevention is an effort or action taken to minimize opportunities, ward off and assess any activity that has the risk of fraud. This study aims to determine the effect of human resource competence, internal control systems, morality and whistleblowing on the prevention of fraud in village fund management in Payangan Subdistrict Villages. The population in this study were all village officials in Payangan District. The sample in this study was determined with the help of the Slovin formula with a total of 59 village officials. The sampling method used was proportionate stratified random sampling. From the results of this study, human resource competence has a positive and significant effect on fraud prevention, the internal control system has no effect on fraud prevention, morality has no effect on fraud prevention, and whistleblowing has a positive and significant effect on fraud prevention.
PENGARUH PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK, AUDIT FEE, AUDIT TENURE PADA INDEPENDENSI AUDITOR (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI) Kadek Krisna Devi
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1800

Abstract

The profession of public accountant is a profession of public trust, so that in carrying out its duties, an auditor must have independence. This study aims to determine the effect of competition among public accounting firms, audit fees and audit tenure on auditor independence at public accounting firms in Bali province. The population in this study are auditors who work at 16 Public Accounting Firms in Bali Province who have been registered at the Indonesian Institute of Public Accountants (IAPI), while those who are used as research objects (samples) are 93 people. Sample using purposive sampling method. Data analysis using many test, such as: validity, reliability, multicollinearity, heteroscedasticity, multiple regression analysis, hypothesis testing and the coefficient of determination. The results showed that the competition variable between Public Accounting Firm and audit tenure had a negative and significant effect on the independence of auditors at the Public Accounting Firm in Bali Province, while the audit fee had a positive and significant effect on the independence of auditors at the Public Accounting Firm in Bali Province.
PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS TERHADAP PENCEGAHAN FRAUD PADA PT. SEAFOOD INSPECTION LABORATORY Luh Putu Asahi Artha Prasasthy; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1801

Abstract

This study aims to examine the effect of employee perceptions regarding the Whistleblowing system, internal control system and morality on fraud prevention at PT. Seafood Inspection Laboratory. Collecting data on this study through interview and questionnaires and using Likert scale to measure. The sampling in this study used the Saturated Sample method were 99 employees of PT. Seafood Inspection Laboratory. This research used multiple linear regression test data analysis technique. Data were analyzed using SPSS 21 for Windows software. The results of this study indicate that employee perceptions of the Whistleblowing system have no effect on fraud prevention, internal control systems and morality have a positive and significant effect on fraud prevention (fraud).
PENGARUH BYSTANDER EFFECT, KESESUAIAN, KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN.(FRAUD) AKUNTANSI PADA LEMBAGA.PERKREDITAN DESA (LPD) SE-KECAMATAN PENEBEL Ni Wayan Redini Nariya Wati; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1802

Abstract

Tendency of Fraud Accounting is a fraudulent act committed by a person or group for the sake of personal and group gain at the expense of many other parties. This study aims to determine the effect of the bystander effect, the suitability of compensation and individual morality on the tendency of accounting fraud at Lembaga Perkreditan Desa (LPD) in Penebel district. The population in this study were all employees of the LPD’s in Penebel District, the respondents used were 104 people consisting of the Head of the LPD and the LPD Treasurer. The method of.determining the sample using purposive sampling technique. From the results of this study, the bystander effect has a positive effect and significant on the tendency of accounting fraud, while the suitability of compensation and individual morality does.not have a significant effect on the tendency of accounting.fraud.
PENGARUH MORALITAS INDIVIDU, KOMITMEN ORGANISASI DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA Ida Ayu Mega Evia Lestari; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1803

Abstract

Fraud prevention is an effort made to prevent someone from committing fraudulent acts that can cause losses. This study aims to determine the effect of individual morality, organizational commitment and a whistleblowing system on the prevention of fraud in village financial management. This research was conducted in all villages in the District of Mengwi. The sample in this study was 86 village officials. The sampling method used was proportionate stratified random sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. From the results of this study that the variables of individual morality, organizational commitment, whistleblowing system have a positive and significant effect on fraud prevention.
PENGARUH TEKANAN, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN BUDAYA ETIS MANAJEMEN TERHADAP KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA Ni Putu Ayu Mirah Anggrima Wati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1804

Abstract

Fraudx is an act of fraud that can harm other parties in order to obtain personal gain. Thisx study aims to determine the influence of pressure, the effectiveness of internal control systems, and the ethical culture of management against fraud in the management of village funds (empirical studies on villages in West Denpasar District). The population in this study was all village devices in villages in West Denpasar Sub-District, respondents used in this study as many as 64 people consisting of village heads, village secretaries, head of government, head of public welfare, head of service, head of finance, head of general and planning. Sample determination method using purposive sampling technique From the results of this study, the pressure has a positive and significant effect on fraud on the management of village funds. While the effectiveness of internal control system and ethical culture of management has no significant effect on fraud in village fund management.
PENERAPAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SMP N 3 SUKAWATI DALAM PROGRAM RKAS Ni Luh Tina Yanti
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1805

Abstract

The application of accountability and transparency in the management of BOS funds at SMP N 3 Sukawati in the RKAS program. One form of education funding comes from the government, namely the School Operational Assistance (BOS) fund. BOS funds require transparent and accountable management. This research aims to identify and understand the application of accountability and transparency in the management of BOS funds at SMP N 3 Sukawati in the RKAS program. This research uses a qualitative method with a comparative descriptive approach. This aims to assess the application of accountability and transparency in the management of BOS funds at SMP N 3 Sukawati in the RKAS program. Collecting data using observation, interview, and documentation techniques. The results of this study indicate that the application of accountability and transparency in the management of BOS funds in the RKAS program at SMP N 3 Sukawati is interrelated and has been going well. The implementation of accountability has gone well. Reporting on BOS funds is intended not only for the party providing the budget, but also for channeling it to the party receiving the budget. The implementation of transparency at the planning stage is quite good and can encourage increased accountability. It can be seen that information disclosure and community involvement in SMP N 3 Sukawati are well implemented. The use of funds is according to the needs of students and is guided by national education standards. One application of the principle of transparency is that the community is involved in the process of managing school funds, especially BOS funds
PENGARUH SISTEM PELAPORAN, AUDIT KINERJA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ni Wayan Windy Widyarini; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1806

Abstract

Accountability in managing village funds is needed to be able to run village governance properly. Several factors affect the accountability of village fund management, including the reporting system, performance audits, and human resource competence. This study aims to determine the effect of the reporting system, performance audits, and human resource competence.This research was conducted at the Village Office in North District. The sample in this study were 40 employees, the sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test.The results showed that the reporting system variable had a positive and significant effect on the accountability of village fund management. Performance audits have a positive and significant effect on the accountability of village fund management. Human resource competence has a positive and significant effect on the accountability of village funds.

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