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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 480 Documents
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PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Kadek Emayanti; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.776

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, audit committee and leverage on the integration of financial statements in the Indonesian Stock Exchange in the period of 2014-2018. The technique for selecting sampeli in this study is purposive sampling and obtaining as many as 18 sampi with 79 observations. Techniques of data analysis in this study are techniques of analysis of linear regression. The results of the research analysis show that the firm size variable has a positive coefficient of 0.223 with a significance value of 0.013 <0.05 so that the firm size variable has a positive influence on the integration of financial statements. The audit committee committee variable has a positive coefficient of 1.568 with a significance score of 0.049 <0.05 so that the committee variable has a positive influence on the integration of the financial statements. The leverage variable has a negative coefficient value of -0.216 with a significance value of 0.273> 0.05 so that the leverage variable does not affect the financial statement integration.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Ni Ketut Santya Dewi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.777

Abstract

Thisi study aims to obtain empirical evidence of thei effect of profitability and leveragei on taxi avoidancei with thei corporatei sociali responsibilityi disclosure as moderating variabeli. Thisi study focuses on consumer goods companies listed on thei Indonesia Stock Exchange, there companies produce consumer goods that are routinely needed by thei community. thei sample are 17 companies with purposive sampling technique, analysis technique used is Moderated Regression Analysis (MRA). thei results of thisi study indicate that profitability has a positive effect of taxi avoidancei. Thisi means that thei higher thei profitability, thei higher thei taxi avoidancei of thei company. Leveragei has a negative effect on taxi avoidancei. Thisi means that thei higher thei interest expense thei company has, thei lower thei taxi avoidancei rate. Corporatei sociali responsibilityi disclosure cannot moderate thei effect of profitability and leveragei on taxi avoidancei.
PENGARUH KEJELASAN SASARAN ANGGARAN, KOMPETENSI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE- KECAMATAN BLAHBATUH, KABUPATEN GIANYAR Ni Wayan Krisna Purnama Dewi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.778

Abstract

Thisl study aims to determine thel effect of clarityl of budget targets, competencies, andl communityl participationl on village fund managementl accountabilityl inl Blahbatuhl District, Gianyarl Regency. Thel populationl inl thisl study were all village apparatuses inl Blahbatuhl District with 161 apparatus. Thel sample inl thisl study was 9 villages inl Blahbatuhl District with 81 respondents. Thel method of determiningl thel sample usingl purposive sampling, datal were collected usingl a questionnaire that was measured with a Likert scale. Datal were analyzed with Multiple Linear Regression Analysis. based on thel results of thisl study indicate that thel clarityl of budget targets, competencies, andl communityl participationl has a positive andl significant effect on thel accountabilityl of village fund management. Thisl shows that thel better thel clarityl of budget targets, competenciesl andl communityl participation, thel accountabilityl of village fund managementl inl Blahbatuhl District, Gianyarl Regency will be better.
PENGARUH PROGRAM PELATIHAN DAN PENDIDIKAN, KINERJA INDIVIDU DAN PENGALAMAN KERJA PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN MARGA TABANAN Elinda Novita Sari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.779

Abstract

Effective application of information systems can be influenced by training and education programs, individual performance, and personal work experience. The population used in this study were all Savings and Credit Cooperatives employees in Marga District, Tabanan as many as 145 employees. The method of determining the sample using purposive sampling technique so that the sample obtained 65 people as respondents. After testing the instruments and testing the classical assumptions, data analysis is then performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis show that the effect of training and education programs on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.147, t count value of 2.685 and t test significance value of 0.009 <0.05, so H1 is accepted. The effect of individual performance on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.637, a value of t arithmetic of 5.585 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The influence of personal work experience on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.213, a calculated t value of 2.040 and a significant value of the t test of 0.046 <0.05, so that H3 is accepted.
PENGARUH TEKANAN FINANSIAL, ASIMETRI INFORMASI DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA DENPASAR Ni Made Kusumayanti; I Putu Nuratama; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.780

Abstract

Thei purpose ofi thisi study is to obtain empirical evidence about thei influence ofi financial pressures, informationi asymmetry andi job satisfactioni on thei tendencyi ofi accountingi fraud on thei Rural Credit Banki in Denpasarli City. Thei sample in thisi study was 20 rural banks in Denpasarli with 93 respondenits. Thei method ofi determiningi thei sample usingi purposivei sampling, datal collected by distributingi questionnaires. Datal were analyzed with Descriptivei Statistical Analysis, Validity Test, Reliability Test, Classic Assumptioni Test, F Test, t Test andi Multiple Lineari Regression Analysis. From thei results ofi thisi study, it can be seen that thei financial pressure variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.002 <0.05 is obtained, so thei higheri thei financial pressure, thei tendencyi ofi accountingi fraud is increasing. Thei informationi asymmetry variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.023 <0.05 is obtained so thei higheri thei informationi asymmetry, thei tendencyi ofi accountingi fraud is increasing. Thei variable job satisfactioni has a negativei influence on thei tendencyi ofi accountingi fraud where thei significancei value obtained is 0.818> 0.05 so thei higheri thei job satisfaction, thei tendencyi ofi accountingi fraud decreases.
PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING Ni Putu Ayu Intan Suarnaningsih; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.781

Abstract

In terms of maintaining investor confidence to maintain investment by keeping company profits stable. Keeping the company stable is the task of company management. The purpose of this study was to determine the effect of cash holding, dividend payout ratio, and net profit margin on income smoothing. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Population data included 152 companies, and obtained a sample of 48 company samples. The method used in this research is purposive sampling. The hypothesis is tested using logistic regression analysis. The results of logistic regression show that cash holding has no effect on income smoothing, dividend payout ratio has a positive effect on income smoothing, and net profit margin has a positive effect on income smoothing.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, NATURE OF INDUSTRY DAN RATIONALIZATION TERHADAP FINANCIAL STATEMENT FRAUD DALAM SUDUT PANDANG FRAUD TRIANGLE PADA PERUSAHAAN SEKTOR REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Anom Ayu Megawati Lestari; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.782

Abstract

Financial Statement Fraud is the negligence or deliberate misrepresentation in financial reporting in order to commit fraud to users of financial statements. Where researchers want to know the effect of financial stability, external pressure, nature of industry and rationalization on financial statement fraud in the perspective of the fraud triangle. This research was conducted at Real Estate and Property Sector companies listed on the Indonesia Stock Exchange in 2014- 2017. The sample used was a number of 31 companies during 4 years of research, with a purposive sampling method. The analysis technique used is multiple regression test. Based on the results of the multiple regression test analysis, it was found that the variables of financial stability and external pressure had no effect on financial statement fraud. While the variable nature of industry and rationalization have a negative and significant effect on financial statement fraud.
PENENTUAN PORTOFOLIO OPTIMAL SAHAM PERUSAHAAN MANUFAKTUR SEBAGAI DASAR PENENTAPAN INVESTASI SAHAM Ni Kadek Susi Listiari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.783

Abstract

TheZpurpose ofPan investor in investing is to get the maximum return on their shares. However, various problems arise because of the many stock investment instruments circulating in the capital market. The population have been usedXin this study are all manufacturing companiesRwhichTareOclassified as LQ-45 shares, as many as 15 companies. The methodPofPdeterminingTtheXsample using a purposive sampling technique. The sample used in this study is manufacturing companies that have passed all the criteria, which are 13 companies or 156 samples. The dataPanalysis technique used is descriptive quantitative analysis, which is analyzing the formation of an optimal portfolio with the Single Index Model. Based onHtheUresults, the CSPI data used to represent market data has an expectedOmarket returnPof -0.00038159 or 0.038% per month and a standard deviation of 0.03322 or 3.32%. While the market risk is 0.00110399 or 0.11%. There are 7 stocks that meet the criteria become candidates for the formation of an optimal portfolio, because the ERB value of each share is greater than the value of each cut off rate (Ci). Whereas there are 6 ERB shares which have value smaller than Ci, not included in the optimal portfolio candidate.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Komang Krisma Mahaetri; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.786

Abstract

Company value is a description of the general state of a company that can be used as an consideration of investors to invest. This research aims to determine the effect of tax avoidance on the value of companies with good corporate governance as a variable variable. Data sources used in this study are secondary data. The population in this study are all listed companies in the Indonesia Stock Exchange in 2013-2017 as many as 570 companies. The samples were used by 8 companies with a total sample of 40 observations in 5 years, through the non-probability sampling method with purposive sampling technique. The data-analysis technique used in this study is Moderated Regression-Analysis. The results of this study show that tax avoidance has a negative effect on firm value, meaning that the greater the tax avoidance, it results in a decrease in the value of the company. Good Corporate Governance is not able to moderate the relationship between tax avoidance and corporate value.
PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, INTEGRITAS DAN AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA. Ni Kadek Rai Eldayanti; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.787

Abstract

Fraudl preventionl in managingl villagel finances is importantl in implementingl villagel governance. Thisl study aims to determine thel effect ofl villagel apparatus competence, internall control systems, integrity, andl accountability on thel preventionl ofl fraudl in thel management ofl villagel finance in villages in thel shrinkingl sub-districts. Thel populationl in thisl study were all villagel officials in villages in thel sub-district ofl Shrink sub-district, respondentsl were used as many as 72 people consistingl ofl thel Villagel Head, Villagel Secretary, Head ofl Government, Head ofl Public Welfare, Head ofl Service, Head ofl Finance, Head ofl General andl Planning. Thel method ofl determiningl thel sample usingl a purposive samplingl technique. From thel results ofl thisl study thel competence ofl villagel officials, internall control systems, andl integrity did not significantly influence fraudl prevention. While accountability has a negative andl significantl effect on preventingl fraudl (fraudl) in thel management ofl villagel finances in villages in thel shrinkingl sub-district.

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