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Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
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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 PERSEPSI KEMUDAHAN PENGGUNAAN, RESIKO DAN REGULASI UNTUK MELAKUKAN TRANSAKSI PINJAMAN DANA MENGGUNAKAN PLATFORM FINANCIAL TECHNOLOGI (FINTECH) PEER TO PEER (P2P) LENDING DANAMAS DI KOTA DENPASAR Ni Kadek Rika Evimalia; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2279

Abstract

This study aims to determine "Perceptions of Ease of Use, Risk and Regulation on Decisions to Make Fund Transactions Using Financial Technology (Fintech) Peer to Peer (P2P) Lending Platforms". This research was conducted in the city of Denpasar with P2P lending users as research subjects. The sample in this study were 100 respondent with the sampling technique used was the Slovin formula. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that perceived ease of use has a positive effect on loan transactions using the Peer to Peer (P2P) Lending Platform FinancialTechnology (Fintech). Perception of risk has a positive effect on lending transactions using the Peer to Peer (P2P) Lending Platform Financial Technology (Fintech). The regulation has a positive effect on lending transactions using the Peer to Peer (P2P) Lending Platform Financial Technology (Fintech
PENGARUH INDEPENDENSI, AUDIT TENURE, SKEPTISISME PROFESIONAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Sang Putu Ardi Stiawan; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2280

Abstract

This study aims to determine the independence, audit tenure, professional skepticism and workload of auditors' ability to detect fraud. The population in this study were employees of the BPK RI Representative Office of the Province of Bali. The sample used in this study was the employees of the BPK RI Representative Office of the Province of Bali, as many as 40 people. The data analysis technique used in this research is the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Based on the research results, it can be seen that independence has a significant positive effect on the ability of auditors to detect fraud, audit tenure has a significant positive effect on the ability of auditors to detect fraud, professional skepticism has a significant positive effect on the ability of auditors to detect fraud, workload has a significant negative effect on the ability of auditors to detect fraud. detect cheating
PENGARUH KEJELASAN SASARAN ANGGARAN, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE-KECAMATAN MARGA KABUPATEN TABANAN Ni Komang Sintia Dwipayani; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2281

Abstract

This study aims to determine and empirically test the clarity of budget targets, community participation, and government internal control systems1 on village fund management accountability.1 The factors that affect village fund management accountability are clarity of budget targets, community participation, and government internal control systems. The sample used in this study were 16 villages located in Marga District, Tabanan Regency with 80 respondents. The sampling method in this study used purposive sampling, data was collected using a questionnaire. The data analysis technique used multiple linear regression analysis. Based on the results of this study, it is stated that the clarity of budget targets and the government's internal control system1 has a positive effect 1 on 1 accountability 1 management 1 village funds, 1 while 1 community participation has no effect 1 on 3 accountability 2 management 2 funds 3 villages.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN BUDAYA ORGANISASI TERHADAP KECENDRUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PEKREDITAN DESA (LPD) SE-KECAMATAN SUSUT Ni Wayan Erika; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2282

Abstract

Fraud is a deliberate fraud that causes losses to other parties and provides benefits to the perpetrator of the fraud and / or his group. This study aims to determine the effect of internal control systems, unethical behavior, and organizational culture on the (fraud) tendency to cheat. This research was conducted at the Village Credit Institution (LPD) in Susut District. The sample in this study were 167 LPD employees. The sampling method used is proposive 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 internal control system variable has no effect on the tendency of fraud. The variable of unethical behavior has a positive and significant effect on the (fraud) tendency to cheat. Organizational culture variables have a negative and significant effect on the (fraud) tendency to cheat.
PENGARUH PENERIMAAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT), TINGKAT KEPERCAYAAN KEPADA PEMERINTAH, SIKAP, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN I Made Seta Umbaran; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2283

Abstract

This study aims to investigate the effectiveness of tax returns payment revenue (SPPT), the level of trust toward the government, attitudes, and tax sanctions on taxpayer compliance to pay property taxes in Pering Sari Village, Selat District, Karangasem Regency. The population in this study were all 3501 householder who were registered as recepients of the 2020 Land and Building Tax Return Payment in Selat District, Pering Sari Village. There were 100 respondents selected as samples in this study through Slovin formula, probability sampling, and simple random sampling. The data was collected through questionnaire, and further being analyzed using multiple linear regression model and being calculated with the assistance of SPSS. This study resulted in there was a significant effect of tax return payment revenue, level of trust to the government, tax sanctions toward taxpayer compliance to pay land and building taxes. The coefficient of determination resulted in 53.8% of the taxpayer compliance was influenced by variations in SPPT revenue, level of trust to the government, attitudes, and tax sanctions while the rest of 46.2 percent was determined by extraneous factors that were not included in this study.
PENGARUH PAJAK, MEKANISME BONUS, PROFITABILITAS DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING Ni Ketut Sari Arik Suastini; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2284

Abstract

Transfer Pricing policy by company to determine the transactions price among division members inside one company also among divisions member of two companies both abroadalso domestical. The research has a purposes to determine whether Taxes, Bonus Mechanisms, Profitability and Exchange Rates affect the decision making o the companyto take Transfer Pricing actions on Manufacturing companies inside the list of Bursa Efek Indonesia (BEI) at 2017 to 2019. The research’s population are companies of manufacturelisted on the Bursa Efek Indonesia (BEI) at 2017 to 2019, which amount to 154 companies. The researcher are using non-probability sampling and purposive sampling as thesampling methods. Through the specified criteria, 27 sample companies were obtained. The researcher used secondary data, namely the annual financial report archive of company from 2016 to 2019 gathered from BEI website. Researcher are using logistic regression analysis to analyze the research data.
PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY Ni Luh Ade Dwi Anggreni; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2285

Abstract

Audit Delay is the length of time from the closing date of the company's financial year to the date of issuance of the auditor's report. This study aims to examine how the influence of company size, auditor opinion and profitability on Audit Delay in companies listed on the Indonesia Stock Exchange in 2017 - 2019. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange in 2017 - 2019 as many as 67 company. This is a quantitative study, and the samples were collected using the purposive sampling approach, yielding 99 samples from 33 firms. This research uses logistic regression analysis method. From the analysis test results, it was found that company size and auditor's opinion had no significant effect on Audit Delay, while profitability had a negative and significant effect on Audit Delay.
PENGARUH PENERAPAN STRUKTUR PENGENDALIAN INTERN TERHADAP EFISIENSI PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL Ni Putu Puspita Dewi; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2286

Abstract

This study aims to prove empirically the effect of internal control elements on the efficiency of credit distribution in LPD Abiansemal District. The data used in this study is primary data in the form of questionnaire answers. The population used in this study were all LPD employees in Abiansemal District as many as 305 people. Sampling used purposive sampling method so that 109 people were obtained as samples. The first instrument test and classical assumption test were carried out,nextanalyzed using multiple linear regression analysis, determination, t test and F test.Based on the results of the analysis, it can be said that control, control activities, information and communication have a significant effectt on the efficiency of credit distribution and have no significant effect on the efficiency of credit distribution.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 A.A. Sagung Istri Kania Kosalia; Ni Putu Ayu Kusumawati; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2287

Abstract

Tax avoidance is tax savings by utilizing the provisions in taxation that are carried out legally to reduce the tax burden. This study was conducted to examine the effect of profitability and leverage on tax avoidance in manufacturing companies. The population of this study are manufacturing companies on the Indonesia Stock Exchange in 2016-2019 with 182 companies. The type of research used is quantitative and the sampling technique uses purposive sampling method so that the samples obtained are 240 samples from 60 companies. The analytical method used in this study is the logistic regression method. Based on the results of the analysis test, it is found that profitability has a positive and significant effect on tax avoidance. Meanwhile, leverage has no significant effect on tax avoidance.
PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM Ni Nyoman Pebi Krisnanti; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2288

Abstract

The study aims to investigate the effectiveness of leadership, clarity of budget targets, supervision on the accountability of village fund management. Village office employees from 8 villages in the sub-district of bebandem as the population. Purposive sampling method was used in determining the sample so that 72 respondents were obtained. Following the instrument test and the classical assumption test performed, multiple linear regressions analysis, determination,t test and F test were used to evaluate the data. The study resulted in there indicate that leadership, clarity of budget targets, and supervision take effect a positive and significant for the accountability of village fund management in village governments throughout the bebandem district, karangasem Regency.

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