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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 PENERAPAN AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN SURPRISE AUDIT TERHADAP PENCEGAHAN FRAUD PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN BLAHBATUH Made Agus Adi Suputra
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.v2i4.2021

Abstract

Lembaga Perkreditan Desa (LPD) is a financial institution owned by the Desa Pakraman in Bali. In maintaining and developing strategy and productivity, the LPD's operational activities will be guided and supervised. However, in recent years, there have been many cases of fraud in the LPDs caused by weak supervision from both internal and external parties. A positive work environment can be realized by implementing a whistleblowing program for employees to report violations of the code of conduct and maximizing the role of internal audit by conducting regular surprise audits. With a whistleblowing system, conducting regular internal audits and surprise audits within an institution, it is very important to monitor internal performance. This study uses data from Lembaga Perkreditan Desa in the Blahbatuh District. Determination of the sample in this study using simple random sampling method, with the number of observations of 120 research samples. The data analysis technique is multiple linear regression analysis, because it uses more than one independent variable. Based on the analysis, it is known that the whistleblowing system, internal audit, and surprise audit variables have a positive and significant effect on fraud prevention at Lembaga Perkreditan Desa in Blahbatuh District.
PENGARUH BUDGET PARTICIPATION, SELF ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BERBINTANG DIKOTA DENPASAR Ni Putu Diah Rusmawati
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.v2i4.2022

Abstract

This study aims to determine the effect of Budget Participation, Self Esteem and Budget Emphasis on the Budgetary Slack at Star Hotels in Denpasar City. The place where this research was conducted at the Star Hotels in Denpasar City. The data used are primary data using a questionnaire. The population in this study is 16 hotels located in Denpasar City at PHRI Bali, 2020. The method of determining the sample used in this study is to use purposive sampling technique with a total sample of 174 Departement Heads. The data collection techniques used were observation, interviews and questionnaires. While the analyzing technique used is regression analysis. This study resulting an indicate that Budget Participation effecting the Budgetary Slack with positively. Self Esteem has a negative and significant effect on the Budgetary Slack variable. Budget Emphasis has a positive and significant effect on the Budgetary Slack variable.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ida Bagus Agung Yuda Andika; 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.v2i4.2023

Abstract

Village funds are funds used to fund governance, implementation of development, community development, and community empowerment. The purpose of this study was to examine the effect of the use of information technology, reporting systems, and community participation on the accountability of village fund management in villages in Kerambitan District. The population used in this study were all village officials in 15 villages in Kerambitan District, totaling 235 personnel. Determination of the sample using purposive sampling method in order to get 120 people as the sample. After the instrument test and classical assumption test were carried out, data analysis was carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the use of information technology had a positive effect on the accountability of village fund management in villages in Kerambitan District. The reporting system has a positive effect on the accountability of village fund management in villages in Kerambitan District. Community participation has a positive effect on the accountability of village fund management in villages in Kerambitan District.
PENGARUH KOMITMEN PROFESIONAL, PENGALAMAN KERJA, DAN SANKSI PERPAJAKAN PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI I Gusti Putu Bayu Sanjaya Putra; Sang Ayu Putu Arie Indraswarawati
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.v2i4.2024

Abstract

Profession in the accounting sector is a job that is often faced with ethical actions, especially work in the field of Tax Consultants. The purpose of this study was to see the effect of professional commitment, work experience, and tax sanctions on the ethical decision-making process of the Tax Consultant in Bali Province. The population in this study were all Tax Consultants in Bali Province, while the sample in this study used 223 people. Sampling with purposive sampling method. Data testing includes: validity, reliability, multicollinearity, heteroscedasticity, multiple regression analysis, hypothesis testing and coefficient of determination. The results of the study indicate that professional commitment, work experience, and tax sanctions simultaneously have a significant positive effect on ethical decision making for Tax Consultants in Bali Province.
PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN FILOSOFI TRI HITA KARANA Sunarya, I.N.Manik; 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.v2i4.2025

Abstract

The purpose of this research is to look at the influence of the various influences of Good Corporate Governance on financial performance and the influence of the Tri Hita Karana philosophy on the relationship between the various principles (principles) of Good Corporate Governance and financial performance in the LPD, Blahbatuh Gianyar District. The number of samples used was 72 people. Questionnaires are used as a way to collect data. The data analysis technique used moderated regression analysis. From the questionnaire that has shown the results of various principles (principles) of good corporate governance have a relevant influence on financial performance in the LPD, Blahbatuh Gianyar District. The Tri Hita Karana philosophy can erase the implementation of the principles of Good Corporate Governance on financial performance in the LPD, Blahbatuh Gianyar District.
PENGARUH KEJELASAN SASARAN ANGGARAN,KOMPETENSI APARATUR DESA,DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA I Wayan Pebriyanto; 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.v2i4.2026

Abstract

This research aims to examine and analyze the effect of clarity, budget targets, the competence village officials and the internal control system on the accountability of village fund management. The entire village apparatus in the Sukawati District Government, Gianyar Regency, totaling 12 villages in the Sukawati District, were used as the population in this study and the sample in this study were 95 people. The questionnaire was used as a tool to collect data and purposive sampling was used to determine the sample. Multiple linear regression analysis was used as an analytical technique. The clarity of budget objectives will not affect the accountability of the village and village government is the result of this research. Partially, only the ability of village officials has an influence on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency, while the clarity of budget targets and the internal control system has no effect on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency.
PENGARUH KAPABILITAS PERSONAL, PEMANFAATAN TEKNOLOGI, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Dewa Ayu Ratna 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.v2i4.2027

Abstract

Information technology is a necessity that can be used to increase the speed, flexibility, integration and accuracy of the resulting information. Accounting information systems provide opportunities for business people to increase efficiency and effectiveness in decision making so as to allow companies to gain a competitive advantage. The use of computers in some cooperatives is still ineffective which is driven by the factor of the lack of ability of employees in the processing of the systems used. This problem may be an obstacle to the performance of the accounting information system for Savings and Loans Cooperatives in Gianyar Regency. This study aims to determine the effect of personal capabilities, technology use and top management support on the performance of the accounting information system in savings and loan cooperatives in Gianyar regency. The research method used is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at the Savings and Loans Cooperative in Gianyar Regency. The population in this study were 155 KSPs in Gianyar Regency. The sample used in this study amounted to 28 KSP which was determined by the nonprobability sampling method, namely purposive sampling which uses certain considerations. The data testing technique uses multiple linear regression analysis using the SPSS version 21 for windows program. Based on the results of the research by distributing questionnaires to 93 respondents, it can be concluded that the factors of personal capability, technology utilization, and top management support have a positive and significant effect on AIS performance. This shows that if AIS users want to achieve satisfaction with the system used, they must pay attention to the factors that influence it.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA BAGI HASIL TERHADAP BELANJA DAERAH PEMERINTAH KABUPATEN GIANYAR Putu Citta Nirmala; 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.v2i4.2028

Abstract

This research was conducted at Gianyar Regency Goverment. The phenomenon that occurs is the ineffective use of Original Local (PAD) and Profit Sharing Funds (DBH) and Local Expenditure (BD) that are greater than Regional Revenues. The purpose of this study is to determine the effect of PAD and DBH against Local Expenditure in Gianyar Regency Government.. The method use in this research is the method and deskriptif verifikatif with quantitative approach. The research was conducted in 15 periods in the 2006 - 2020 fiscal year. Data analysis testing techniques in this study were assisted by IBM Statistics 23, carried out through the following stages: (1)classical assumption test, (2)multiple linear regression analysis, (3)coefficient of determination (4)and hypothesis testing with t test and f test. The result of this study found that Original Local Revenue (PAD) of the Gianyar Regency Government has a positive and statistically significant influence on the Regional Expenditure (BD) of the Gianyar Regency Government, while Profit Sharng Fund (DBH) of the Gianyar Regency Government has a positive but not statistically significant effect on the Local Expenditure (BD) of the Gianyar Regency Government.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GIANYAR Gusti Ayu Ari Andriani; 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.v2i4.2029

Abstract

The performance of government agencies is a form of media to report the success or failure a government agency on the implementation of organizational goals and objectives. This study aims to see the influence variable of the Clarity of Budget Objectives and the Reporting System on the Performance Accountability of Government Agencies at Regionals Apparatus Organization (ODP) Gianyar Regency. This research was conducted using a survey method with a questionnaire instrument. The number of samples studied was 132 respondents using purposive sampling technique using criteria. Data analysis techniques used in this study include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear analysis, f test, coefficient of determination (R2) and t test.
PENGARUH EXTERNAL PRESSURE, QUALITY OF EXTERNAL AUDITOR, AUDIT OPINION, CHANGE OF DIRECTOR, DAN FREQUENT NUMBER OF CEO’S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDO I Made Alit Putra Utama; 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.v2i4.2030

Abstract

Financial Statement Fraud ialah penyajian salah secara sengaja dilakukan di laporan keuangan agar bisa menipu para pengguna laporan keuangan. Rumusan masalah pada penelitian ini yaitu apakah pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceo’s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Dimana peneliti ingin mengetahui pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceo’s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon. Penelitian dilakukan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Sampel yang digunakan sejumlah 41 perusahaan selama 3 tahun penelitian yang menjadi 123 perusahaan selama 3 tahun di Bursa Efek Indonesia, dengan metode purposive sampling. Teknik analisis yang digunakan ialah uji regresi berganda.. Berdasarkan hasil analisis uji regresi berganda, detemukan bahwa variabel external pressure berpengaruh negatif dan signifikan terhadap financial statement fraud. Selanjutnya variabel Quality of External Auditor dan Audit Opinion tidak berpengaruh signifikan terhadap financial statement fraud. Change of Director berpengaruh positif dan signifikan terhadap financial statement fraud. Sedangkan, Frequent Number of Ceo’s Picture tidak berpengaruh signifikan terhadap financial statement fraud. External pressure mengindikasikan bahwa apabila perusahaan melakukan external pressure hal tersebut akan mempengaruhi terjadi nya financial statement fraud. Quality of External Auditor dan Audit Opinion mengindikasikan bahwa apabila perusahaan melakukan Quality of External Auditor dan Audit Opinion sekalipun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan. Change of Director mengindikasikan bahwa pergantian direktur dalam suatu perusahaan memiliki pengaruh positif terhadap kinerja perusahaan maupun tindakan financial statement fraud. Frequent Number of Ceo’s Picture mengindikasikan bahwa dengan adanya foto CEO yang sering dipajang pun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan.

Page 18 of 54 | Total Record : 540

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