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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 STRUKTUR KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Kadek Ayu Permaidya Sari
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.v2i4.2009

Abstract

The company is accountable for its operational activities by issuing financial reports. One form of management accountability in meeting the interests of internal and external parties as a consideration for decision making can be seen in the preparation of the company's financial statements. Problems that usually occur in a company usually involve managers and investors, where there will be actions in displaying small company profits in order to create a conservative impression in accounting. Conservatism in accounting implies the existence of asymmetric verification requirements between the recognition of profit and loss. The purpose of this research is to examine the effect of managerial ownership structure, capital intensity, firm size and growth opportunities on accounting conservatism. The population in this study were manufacturing companies listed on the BEI in 2017-2019 which included 25 companies as samples within 3 years, so that 75 data were processed. In this study, researchers used a purposive sampling method. With the data analysis technique, namely using multiple linear regression analysis techniques with the help of the SPSS 21.00 program for windows statistics. The results of data processing, managerial ownership structure has no significant effect on accounting conservatism. Capital intensity does not have a significant effect on accounting conservatism. Firm size has a positive and significant effect on accounting conservatism. Grownth opportunities have a negative and significant effect on accounting conservatism.
PENGARUH SISTEM AKUNTANSI KEUANGAN DESA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Luh Putu Pratiwi Sintya Ningsih
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.v2i4.2010

Abstract

Accountability is an obligation to be responsible for the success or failure in carrying out the mission of an organization in achieving a predetermined goal. This study aims to determine the effect of the village financial accounting system, the use of information technology and supervision on the accountability of village fund management in villages throughout Ubud District. The sample in this study was 95 village officials. 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, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, coefficient of determination, model feasibility, t-test. From the results of this study, the village financial accounting system does not have a significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of village fund management. Supervision has a positive and significant effect on the accountability of village fund management.
PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK Ni Putu Ayu Yuniari; Sang Ayu Putu Arie Indraswarawati; Cok. 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.v2i4.2011

Abstract

This study aims to determine the effect of diamond fraud and religiosity on academic fraud in accounting students of the University of Hindu Indonesia . This research was conducted at the University of Hindu Indonesia. The number of samples taken was 172 students with a probability sampling method. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple linear regression. The results showed that pressure has a significant effect on academic fraud y ang means that the pressure received by students triggers students to commit academic fraud. Ability has a significant effect on academic fraud, which means that the higher the student's ability to commit cheating, the higher the cheating is committed. Religiosity has a significant effect on academic fraud, which means that the higher the level of religiosity, the more students understand that in religion there is a punishment in the hereafter for doing bad things. Opportunity and rationalization do not have a significant effect, which means that opportunity and rationalization do not influence students to commit academic fraud.
PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN TINGKAT KESERIUSAN PELANGGARAN TERHADAP KECENDERUNGAN DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE KECAMATAN MENGWI Desak Putu Ayu Winda Kristiyani; Ni Putu Ayu Kusumawati; Ni Putu Yeni Yuliantari
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.v2i4.2012

Abstract

Disclosure of fraud (whistleblowing) is the disclosure of violations that can harm the organization by employees or leaders of the organization to third parties who can take action on these violations. This study aims to determine the effect of organizational commitment, personal costs and the level of serious violations on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district. The population in this study were all employees of the LPD in the Mengwi sub-district, the respondents used were 172 people. The method of determining the sample using the Slovin technique. From the results of this study, organizational commitment, personal cost and the level of seriousness of violations have a positive effect on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, SISTEM INFORMASI AKUNTANSI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKERDITAN DESA (LPD) SEKECAMATAN PENEBEL I Gede Made Merta Sedana; Ni Komang Sumadi; Rai Dwi Andayani W
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.v2i4.2013

Abstract

LPD or village credit institutions are non-bank financial institutions that help villages and village communities manage their finances. The purpose of this study was to examine the effect of transformational leadership style, accounting information systems and motivation on employee performance at the Village Perkerditan Institute (LPD) of Penebel Subdistrict. The population used in this study were all 113 LPD employees in the Penebel District. Determination of the sample using purposive sampling method in order to get 74 people as a 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 results of the analysis showed that transformational leadership style had a positive and significant effect on employee performance at the Village Credit Institution (LPD). Penebel sub-district. The accounting information system has a positive and significant effect on employee performance at the Village Credit Institution (LPD) in Penebel sub-district. Motivation has a positive and significant effect on employee performance at the Village Credit Institution (LPD) in Penebel sub-district.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PENGENDALIAN INTERN AKUNTANSI, DAN PENGAWASAN KEUANGAN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH Dewa Ayu Sri Ganitri; I Putu Deddy Samtika 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.v2i4.2014

Abstract

This study aims to determine the effect of the understanding of government accounting standards (SAP), internal accounting controls and financial control on the value of local government financial reporting information on the SKPD of Denpasar City. This study uses a quantitative approach using primary data through a questionnaire. The sampling technique was using purposive sampling method. Respondents in this study are employees who carry out accounting / financial administration functions at 36 SKPD of Denpasar City. The number of samples used was 108 respondents. The data obtained were then analyzed using SPSS 21. The results showed that the understanding of Government Accounting Standards (SAP) had a positive and significant effect on the value of local government financial reporting information. Accounting internal control has no significant effect on the value of local government financial reporting information and financial supervision has a positive and significant effect on the value of local government financial reporting information in the SKPD of Denpasar City.
PENGARUH PERTUMBUHAN PERUSAHAAN, FINANCIAL DISTRESS, RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN Ni Wayan Maidayanti
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.v2i4.2015

Abstract

Audit, going concern, produced by the auditor in order to provide assurance whether an entity is able to maintain its survival. This study aims to examine the effect of company growth, financial distress, liquidity ratio, and solvability ratio toward going concern audit opinion for manufacturing sector companie that was listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. With populations of 168 companies. The data was obtained from the official page of the Indonesia Stock Exchange (IDX). Determination of the number of samples by using purposive sampling method, in, order, to obtain a sample of 62 companies. In this study, hypothesis testing was done by using logistic regression analysis techniques with a significance level of 5%. The results showed that financial distress affected positive and significant towards going concern audit opinion, while company growth, liquidity ratio and solvability ratio do not affected significant toward going concern audit opinion.
PENGARUH EKSTENSIFIKASI PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI TAHUN 2015-2019 Ni Wayan Windariyanti
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.v2i4.2016

Abstract

This study aims to determine the effect of tax extensification and individual taxpayer compliance on the level of individual income tax revenue. The research design used is quantitative research. The sampling technique used in the study was purposive sampling, with a total sample of 60 data. The data source in this research is secondary data. Data were collected using the method of literature study, archival research and observation. The data analysis method used is multiple linear regression analysis. The results showed that tax extensification had no effect on the level of personal income tax revenue. Individual taxpayer compliance has a positive and significant effect on the level of individual income tax revenue. Tax extensification and individual taxpayer compliance simultaneously have a positive and significant effect on the level of individual income tax revenue at the East Denpasar Primary Tax Service Office and the Denpasar City Social Service
PENGARUH KOMPETENSI AUDITOR, SELF EFFICACY, SENIORITAS AUDITOR DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT luh risa apriliani
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.v2i4.2017

Abstract

Audit judgment is a consideration made by the auditor specify opinion on the result audit that has been carried out based on existing evidence. Research wants to test the effect of auditor competence, self efficacy, seniority, and the cask complexity in the audit judgment. population used in this study this research was conducted on all working auditor at the Bali Province Public Accounting Firm. The method determining the sample use purposive sampling with 54 respondents. Using multiple linear analysis techniques. Auditor competence, senior audit, self efficacy, senior audit has a positive effect on audit judgment, but task complexity has a negative effect on audit judgment.
PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS DAN ETIKA PEMERIKSAAN TERHADAP KUALITAS AUDIT Yosafat Hartadi P.S
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.v2i4.2018

Abstract

Audit quality is the result obtained from the audit process in the government and private sectors, especially the inspectorate. Audits relate to the accountability carried out by each institution, both private and government. Accusations of fraud against the auditor profession in the community in conducting audit results process can determine quality audit result. quality audit is carried out to assess that the implementation of the government or the exercise of reign operational activities has been done accourdingly to applicable rules. Science purpose to specify the affect of auditor competence, integrity, objectivity and audit ethics on audit quality. The population in this study were all internal auditors at the Inspectorate of Tabanan Regency and Gianyar Regency, Bali Province and samole by using the saturated sample method or census. The sample method used, namely saturated sample or census with 62 respondents. Using data analysis techniques this multiple linear regression. Based on research result, I can see that overall competency test, integrity, objectivity and audit ethics have a positive effect on the quality of auditors' audits.

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