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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 NON PERFOMING LOAN, PRICE EARNING RATIO DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM A.A Indah Cintya Devi Darma Danty; Ni Ketut Muliati
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.v2i3.1807

Abstract

Stock prices are defined with the market price .The market price is based in stock prices in today marketplace. Increase in the price of a stock has had a positive impact for the company because it can enhance the value of shares, god will negatively impact on company capital. The study aimed to identify the Non Performing Loan, Price Earning Ratio , and Price To Book Value on the price of shares in banking concerns listed at the indonesian stock exchange 2017-2019 years . Population in research the banking sector this is a company listed on the indonesia stock in 2017-2019 were 44 company. Sample dating techniques in research this is non sampling probabilitas use of purposive smpling. Sample use were 16 company, set the criteria upon. The of research is show that in partial Non Loan Perfoming can have negative effects and significantly to stock price, Price Earning Ratio influential and significantly to stock price. Price To Book Value and it has some positive effects on stock prices. In its simulatan , Non Perfoming Loan, Price Earning Ratio and Price To Book value influences on the banking concerns listed at the indonesian stock exchange .
PENGARUH PERSISTENSI LABA TIMELINESS LAPORAN KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT Komang Gunawan; 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.v2i3.1808

Abstract

The return response coefficient is a measure of the securities market return scale that responds to the portion of unexpected returns reported by the securities issuing company. Information on earnings is the thing most responded to by investors because it provides an overview of the company's performance. This study aims to determine the continuity of earnings, the timeliness of financial reporting, and the effect of corporate social responsibility on the earnings response coefficient. This research was conducted at Manufacturing Companies Listed on the IDX for the 2016-2018 Period. The sample in this study were 59 manufacturing companies during 2016-2018. The data testing used classical hypothesis testing, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the income persistence variable had a positive and significant effect on the income response coefficient. Financial report timeliness had a positive and significant effect on the earning response coefficient. While the corporate social responsibility variable has a negative and significant effect on the earning response coefficient.
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING Ni Kadek Rina Mita Dewi; Ni Ketut Muliati
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.v2i3.1809

Abstract

Auditor switching is a change of auditors carried out by a company either compulsory or voluntarily. This study aims to examine how the effect of financial distress, change of management and company growth on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population of this study is manufacturing companies on the Indonesia Stock Exchange 2015-2019, namely 169 companies . This type of research is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 420 samples from 84 companies. The analysis method used in this research is logistic regression analysis. Based on the results of the analysis test, it was found that financial distress and management changes had no significant effect on auditor switching. Meanwhile, company growth has a positive and significant effect on auditor switching.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Komang Dina Sintyawati; Ni Putu Ayu Kusumawati; 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.v2i3.1810

Abstract

The purpose of this study was to determine the effect of Auditor Experience, Competence and Independence on Auditor Performance at Public Accounting Firms in Denpasar City. A total of 13 KAPs in Denpasar City with a sample of 122 auditors obtained based on saturated sampling technique, where all populations were sampled. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis, F test, coefficient of determination (R2), and t test. The results showed that: (1) Auditor's experience had a negative effect on Auditor Performance, with a regression coefficient of -0.043, a tcount of -0.444 and a significant value of 0.658> 0.05. (2) Competence has a positive effect on Auditor Performance, with a regression coefficient of 0.228, a tcount of 3.103 and a significant value of 0.002 <0.05. (3) Independence has a negative effect on Auditor Performance, with a regression coefficient value of 0.144, a t-count value of 1.576 and a significant value of 0.118> 0.05.
PENGARUH KEWAJIBAN MORAL, SOSIALISASI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ni Wayan Intan Rismayanti
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.v2i3.1811

Abstract

Vehicles are a must have reqvirement, it’s because it capable of supporting the community activities. Both of vehicle purchases level and the development of the automotive world are increasing. The more people who own the vehicles cause the number of vehicle taxpayer increase every year. However, the tax collection still needs to be improved considering that there are many people who aren’t obedient in paying the taxes. We can see there are evidenced by the existence of tax arreas. This study, aimed is to know the influence of moral obligations, tax socialization, and service quality of vehicle taxpayer compliance. The population of this study were all vehicle taxpayers in Tabanan regency. The sample of the study was 100 respondents that obtained the slovin form. This used accidental sampling technique. The data collected by spread out a questionnaire, and then analyzed using multiple linear regression test. This study showed; simultaneously, a moral obligation tax socialization and service quality have influenced to vehicle taxpayer compliance. Partially, it showed moral obligations have a positive significant’s affect to taxpayer compliance, while tax socialization and service quality didn’t affect to vehicle taxpayer compliance.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, NIAT MEMBAYAR PAJAK, DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN I Kadek Litawan; I Putu Nuratama
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.v2i3.1812

Abstract

This study aims to examinegthegeffectgofgmodernizationgof the tax administration system, the intention to pay taxes, and the taxpayer's environmentgonghotelgand restaurant taxpayer compliance (empirical study on hotels and restaurants in Bangli Regency). The population used in this study were all hotels and restaurants registered in the Regional Finance, Revenue and Asset Agency (BKPAD) Bangli Regency as many as 39 hotels and restaurants. Determination of the sample using purposive sampling in order to obtain 39 people as the sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of modernization of the tax administration system on taxpayer compliance obtained a regressiongcoefficientgofg0.305,gthegtgvalue.gcountgofg2.793gand the significant value of the t test of 0.008 <0.05, so that H1 is accepted. The effect of the intention togpaygtaxesgongtaxpayergcompliancegobtainedga regression coefficient of 0.402,gthegtgvaluegofg3.214gand a significantgvaluegofgthegtgtestgofg0.003g<0.05, so that H2 is accepted. The influence of the taxpayer environment on taxpayer compliance obtained a regression coefficient of 0.327, the tgvaluegofg2.260gandgagsignificantgvalue ofgthegtgtestgofg0.030g<0.05,gsogthatgH3gisgaccepted. It is suggested to Hotels and Restaurants in Bangli Regency to jointly encourage the surrounding community and other hotels and restaurants to comply with paying taxes so that they can jointly remind each other of taxpayer compliance.
PENGARUH STRUKTUR AUDIT, TEKANAN WAKTU, DISIPLIN KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR I Ketut Eka Putra; 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.v2i3.1813

Abstract

The purpose of this research is toexamine The Effect of Audit Structure, Time pressure, Work discipline and Organization commitment toward Auditor Performance at Public Accountant Office in Denpasar. This research conducted to auditor who work at 16 (sixteen) Public Accountant Office that own in Bali with 120 auditors. Data accumulation method used questioner and analyzed using Double Regression Analysis. Based on the result of distributing 120 questioners, the researcher found that audit Structure, work discipline and organization commitment have positive and significant impact to auditor performance. Meanwhile time pressure does not impact to variabel auditor performance. If the organization side wish to maximalist auditor performance therefore better to observe back to some factors that exist in audit structure, work discipline, and organization commitment
PENGARUH KOMPETENSI, PRAKTEK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN (FRAUD) DALAM PENGELOLAAN DANA DESA Ni Wayan Sariwati; Ni Komang Sumadi
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.v2i3.1815

Abstract

Prevention of fraud in villages financial management is important on the implementation of villager governances. This researcher aims to determine the impact of competencing, practice of accountabilities and individual morality on prevention (fraud). The population used was all village officials in villages throughout the sub-district of Ubud, a total of 56 people. The technique of determining the sample is purposive sampling with multiple regression as a data analysis technique. From the test results, a competency variable does not have a significant impact on fraud prevention, accountability practices have a positive effect on fraud prevention. Meanwhile, individual morality has a negative impact on the prevention of fraud in the management of village funds in villages throughout the sub-district of Ubud.
PENGARUH KOMPETENSI SDM, AWIG-AWIG, DAN KETAATAN PELAPORAN KEUANGAN TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Ni Kadek Dwi Ayu Astini
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.v2i3.1816

Abstract

Fraud is an intentional or an unintentional act committed by someone or group illegally, to get money or assets that may harm other people or agencies. The purpose of the study is to determine the effect of human resource competence, awig-awig and compliance with financial report on the prevention of fraud which occurs in village fund management of the Pupuan district’s village administration of Pupuan District, Tabanan Regency. The purpose sampling method was chosen with a sample size of 104 respondents consisting of the head and members of PTPKD. The data analysis technique was used in this research is Descriptive Statistics, which is Validity and Reliability Test, Classical Assumption Test that was used Normality Test, Multicollinearity and Heteroskedasticity, Multiple Linier Regression, Coefficient of Determination, F-test and t-test. The results showed that the competence of human resources had no significant effect on fraud prevention. awig-awig has positive and significant effect on fraud prevention. Compliance with financial report has a positive and significant effect on fraud prevention. Those mean that the competence of human resources has not been able to prevent the fraud in the village fund management, awig-awig protection and compliance with good financial report can prevent the fraud in the village fund management.
PENGARUH TIME PRESSURE, PROFESIONAL COMMITMENT DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT I Putu Gede Krisna Ekadana; Ni Komang Sumadi
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.v2i3.1817

Abstract

Premature sign off audit procedures is a condition where the auditor stops one or more audit steps required in the audit procedure without replacing other steps. This study aims to examine how the effect of time pressure, professional commitment, and locus of control on premature termination of audit procedures. The population in this study is a public accounting firm in Bali Province. This type of research is quantitative and the sampling technique used is purposive sampling method, so that the sample obtained is as many as 40 auditors. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using the t-test with a significance level of 5%. Based on the results of the simultaneous analysis test, time pressure, professional commitment, and locus of control have a significant effect on premature termination of audit procedures, and partially time pressure, professional commitment, and locus of control have a positive and significant effect on premature termination of audit procedures.

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