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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 PROFITABILITAS, UKURAN KANTOR AKUNTAN PUBLIK, KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Ni Wayan Eta Pristya Devi; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1993

Abstract

Audit Delay is the time for completion of the audit by the auditor as seen from the time difference between the financial statements and the date of the financial report audit opinion. In this research, it is tested how the effect of profitability, KAP( Public accounting firm), Audit Committee on Audit Delay. This research was conducted at the Consumer Goods Industrial Sector Manufacturing companies.listed on the.Indonesia Stock.Exchange for the period 2015-2019. The sample was determined using.purposive.sampling method, with a total sample of 61 companies. This research uses descriptive analysis test, classic assumption test, multiple linear regression test to test the hypothesis of this study.
PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN Ni Kadek Arta Fani; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1994

Abstract

Firm value is the value possessed by a company which becomes an illustration for investors regarding the company's success rate in managing its resources. This study aims to analyze the effect of implementing corporate social responsibility and sales growth on firm value. CSR disclosure is measured by the CSRDI proxy, sales growth is proxied by comparing sales in year t after deducting the sales of the previous period against sales in the previous period, and company value is measured by the PBV proxy. The research was conducted in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2017 to 2019. A sample of 21 companies were selected by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed 1) corporate social responsibility has a significant positive effect on firm value. 2) sales growth has a significant positive effect on firm value.
PENGARUH KESESUAIAN TUGAS, INSENTIF, EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LPD DI KECAMATAN MENGWI Ni Nyoman Ayu Trisna Dewi; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1995

Abstract

This study aims in this study to determine the effect of task suitability, incentives, effectiveness of SIA implementation, work environment influence on employee performance on employee performance of SIA users. The population in this study were all employees of SIA users in LPD, Mengwi District. The sample used in this study was 120 respondents. The data analysis techniques used in this study were the validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Based on the research results it can be seen that: (1) task suitability has a significant positive effect on employee performance, where the coefficient value of regression is 0.289 and sig 0.011. (2) the incentive has a significant positive effect on employee performance, where the regression coefficient value is 0.427 and sig 0.001. (3) the effectiveness of the implementation of SIA has a significant positive effect on employee performance, where the regression coefficient value is 0.358 and sig is 0.005. (4) the work environment has a significant positive effect on employee performance, where the regression coefficient value is 0.185 and sig 0.004. The magnitude of the influence of the variable task suitability, incentives, effectiveness of SIA implementation, work environment on employee performance is 50.7%.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KETIDAKPASTIAN TUGAS TERHADAP KINERJA SIA DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI VARIABEL MODERASI Ni Putu Meri Yanti; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1996

Abstract

Bookkeeping Information Systems will be frameworks that gather, store and cycle monetary and bookkeeping information utilized by chiefs. Bookkeeping data is for the most part a PC based framework and a strategy for following bookkeeping exercises according to data innovation assets. This examination means to decide the impact of the client's specialized capacity, task vulnerability on AIS execution and to decide the directing impact of the client's specialized capacity and assignment vulnerability in instruction and preparing. This examination was led at the LPD North Kuta District. The example in this examination were 85 representatives engaged with the utilization of bookkeeping data frameworks. The testing technique utilized in this investigation was purposive inspecting. The information examination method utilized in this investigation was Smart PLS 3.0. The outcomes showed that the User Technical Ability variable had a positive and huge impact on AIS Performance, Task Uncertainty had a positive and unimportant impact on AIS Performance, Education and Training Interaction with User Technical Ability couldn't reinforce AIS. Execution, yet Education and Training interfaces with Uncertainty Tasks can fortify AIS Performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN I Kadek Kumara Ari Wijaya; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1997

Abstract

Regional Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial reporting and financial reports produced by local governments will later be used in decision making by the parties concerned. The purpose of this study was to examine the effect of implementing government accounting standards, human resource competence, the use of information technology, and government internal control systems on the quality of financial reports at OPD Badung Regency. The population used in this study were 3026 employees who worked in 33 OPDs in Badung Regency. Determination of the sample using purposive sampling method in order to get 99 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. internal government has a positive and significant effect on the quality of local government financial reports of Badung Regency.
PENGARUH QUICK RATIO DAN CASH RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusti Ayu Putu Puspita Dewi; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1998

Abstract

Getting..the maximum profit is one of the goals of all companies. Profitability reflects the company's ability to generate profits. A company is said to be healthy if the company can survive in difficult economic conditions, seen from the company's ability to meet financial obligations and carry out stable operations and to maintain its business growth. The research is for now how about effect of liquidity ratios on profitability. Simultaneously, the quick ratio and cash ratio have a positive and significant effect on return on assets. But partially, only the quick ratio has a positive and significant effect on return on assets, as evidenced by the results of t count = 35,076> t table = 1,652 and a significance value of 0,000 < 0,005.
PENGARUH DANA PIHAK KETIGA, PENYALURAN KREDIT DAN TINGKAT SUKU BUNGA KREDIT TERHADAP PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN ABIANSEMAL TAHUN 2017-2019 Putu Nadia Citra Pradnyasari; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1999

Abstract

Profitability is the ability of a company to generate profits from its capital. This study aims to examine how the effect of third party funds, credit distribution, and credit interest rates on profitability. The sample in this study was 33 LPDs with three years of research observation. The sampling method used is purposive sampling method. The data analysis technique used in this research is descriptive statistics, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. Based on the results of the simultaneous analysis test, third party funds, lending, and credit interest rates have a significant effect on profitability and partially third party funds and lending have no effect on profitability, while credit interest rates have a positive and significant effect on profitability.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH Putu Satya Purnama Sari; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2000

Abstract

The purpose of this research is to obtain empirical evidence of the influence of human capital, structural capital, and customer capital on performance of small and medium business (SMEs) in Tampaksiring. This research is quantitative research, using primary data through questionnaires and measured using likert scale. The sampling technique used simple random sampling technique. The samples used in this study were 125 SMEs in Tampaksiring. The data analysis method used is the Smart PLS 3.0 program. The result showed that structural capitals have a positive and significant effect on performance of SMEs. While the human capital and customer capital has positive no significant effect on performance of SMEs.
PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 A.A. Istri Cynthia Bahari Dewi
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2001

Abstract

Empirically anatomize the impact of Debt to Equity Ratio, Current Ratio, and Total Asset Turnover towards Earning Per Share at property, real estate, and construction companies that registered in Indonesian Stock Exchange (IDX) is the goal of this research. Purposive sampling method is used to determination of the number of samples. 35 companies of property, real estate, and construction companies chosen as sample on this research using some criteria throughout period 2016-2019. This research using multiple linear regression analysis to test the hypothesis. The findings of this research were: Debt to Equity Ratio had no significant effect on Earning Per Share, Current Ratio had no significant effect on Earning Per Share, and Total Asset Turnover had positive and significant effect on Earning Per Share.
PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS PELAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE- KOTA DENPASAR Ni Made Anggreni
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2003

Abstract

Financial reporting quality has an important meaning for the company, which provides information about the financial condition needed by users to make decisions. The purpose of this study was to determine the effect of leadership ethics, the function of the supervisory body, human resource capacity and organizational commitment to the quality of financial reporting at Lembaga Perkreditan Desa on Denpasar City. The population in this study were all employees who worked on LPD Denpasar City, 144 respondents were used, consisting of the Head of the LPD, the supervisory body, the secretary and treasurer. The sampling method used was purposive sampling technique. Based on the results of the study, it was found that the variables of leadership ethics, human resource capacity and organizational commitment had a positive effect on the quality of financial reporting, while the function of the supervisory body had no effect on the quality of financial reporting in LPD on Denpasar City.

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