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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 KETAATAN ATURAN AKUNTANSI, ASIMETRI INFORMASI, MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI Puspasari Ni Luh; Putra Cokorda Gde Bayu
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.v3i1.2293

Abstract

The purpose of this study was to examine the effect of compliance with accounting rules, information asymmetry, individual morality on the tendency of accounting fraud at the Village Credit Institution (LPD) Payangan Regency. The participants in this study were all members of the LPD in Payangan District as many as 95 people. Purposive sampling was used to determine the sample size, which resulted in a total of 57 persons. Following the instrument test and the classical assumption test performed, multiple linear regression analysis, determination, t test, and F test were used to evaluate the data. The findings of the investigation reveal that accounting standards must be followed have a detrimental impact based on likelihood of accounting fraud in the workplace Village Credit Institution in Payangan District. Information asymmetry and individual morality have a positive and significant impact based on likelihood of accounting fraud at Village Credit Institution in Payangan Regency. It is recommended that LPDs in Payangan District are able to maintain and improve compliance with accounting rules so that LPDs run according to the expected goals.
Pengaruh Keterlibatan Pemakai Dalam Pengembangan Sistem Informasi, Kemampuan Teknik Personal, Dukungan Manajemen Puncak, Pelatihan Dan Pendidikan Terhadap Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Abiansemal Witara I Gede Suet Sutra; Sumadi Ni Komang
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.v3i1.2294

Abstract

An accounting information system is a system that processes data and transactions to produce useful information for planning, controlling, and operating a business. Factors that affect the performance of SIA such as user involvement in the development of information systems, personal technical skills, top management support, training and education. This research is in the form of associative using a questionnaire. The number of samples studied as many as 117 respondents using purposive sampling technique of determining the sample using criteria. The results of hypothesis testing indicate that the variables of user involvement in information system development, personal technical skills, top management support, training and education affect the performance of SIA at LPD in Abiansemal District
PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, KOMPETENSI AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI” Dewi Ni Luh Putu Rosita; Putra I Putu Deddy Samtika
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.v3i1.2295

Abstract

This “study aims to examine the effect of time budget pressure, audit complexity, auditor competence and integrity on audit quality. This research was conducted at 13 Public Accounting Firms in Bali Province. The number of samples used as many as 66 respondents. The method of determining the sample is non-probability sampling with purposive sampling technique. The data was collected using a questionnaire. The data analysis technique used was multiple linear regression analysis. The results of the analysis showed that Time Budget Pressure and Audit Complexity had no significant effect on audit quality. Meanwhile, Auditor Competence and Integrity had a significant positive effect on audit” quality.
PENGARUH LINGKUNGAN KERJA, EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN KENYAMANAN FISIK TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA SE – KECAMATAN SUKAWATI Febriari Ni Putu Pande; Ayu Putu Cita
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.v3i1.2296

Abstract

Employee performance is very influential on the progress of an institution, especially in bank and non-bank financial institutions such as Village Credit Institutions that aim to uncover and present the fact that employee performance is very influential on the progress of a Sukawati District Village Credit Institution such as the work environment, the effectiveness of SIA use, and physical comfort. This research focuses on village credit institutions in Sukawati subdistrict. This study was conducted in 33 LPD in Sukawati District with 280 people. The sampling method used is a non probability sampling method with purposive sampling technique with certain considerations. The sample was taken from a total of 99 related to SIA, namely the head of LPD, treasurer and business administration. Data collection is carried out with penyebaran questionnaire and interviewin LPD Sukawati Subdistrict with the necessary data analysis, namely multiple linear analysis. This research provides results of the work environment, the effectiveness of the use of Accounting Information System and physical comfort positively affect the performance of LPD employees of Sukawati Subdistrict, so it is strongly supported by TAM theory and TPC Theory.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR PADA ROUGE LOUNGE BAR, VILLAS & SPA TAHUN 2019 Dewi Ni Wayan Septya
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.v3i1.2297

Abstract

This study aims to contribute in determining the appropriate and accurate hotel rooms cost using activity based costing method at Rouge Lounge Bar, Villas & Spa. The technique in the data analysis used in this research is comparative descriptive quantitative analysis by applying activity-based costing method.The results of this study indicate that that there is difference between the calculation of the room cost using Activity Based Costing method and the method used by the management. The Activity Based Costing method developed smaller result of room cost calculation than the price calculation set by the management. The price difference for Deluxe room is in the amount of Rp. 576. 797 while for the Family rooms is in the amount of Rp. 636. 788. The price difference is caused by the imposition of overhead costs on each type of room used by the management using only single cost driver, this caused distortion cost. Meanwhile in the Activity-Based Costing method, the imposition of overhead costs to each product applies multiple cost drivers in accordance with the product consumption guidelines. Therefore, the ABC System is able to allocate activity costs appropriately based on the consumption of each activity.
PENGARUH SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, DAN TINGKAT PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR Yani Ni Wayan Indah
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.v3i1.2298

Abstract

This research was conducted with the aim of whether the internal control system, organizational committee and level of regional financial supervision have an influence on the quality of the financial statements of the Gianyar Regency local government. Of the 5,224 population who work in the OPD of Gianyar Regency, 128 samples were used in this study because they met the criteria set out in this study. From the results of the data that has been obtained after conducting research in the field, further testing is carried out with the help of the SPPS 21 test, namely the Multiple Linear Regression Test. After the test, the results showed that the Internal Control System and Organizational Commitment had an influence on the quality of regional government financial reports, while the Regional Financial Supervision Level had no effect on the Quality of the Gianyar Regency Government's Financial Reports.
PENGARUH FINANCIAL GOVERNANCE, PERAN PERANGKAT DESA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA Se-KECAMATAN MENGWI Pratiwi Ni Kadek Novita; Kusumawati Ni Putu Ayu; Erlinawati Ni Wayan Alit
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.v3i1.2299

Abstract

Accountability for managing village funds is defined by an obligation to carry out reporting and also accountability for the success or failure of the implementation of the organization's mission to fulfill or realize predetermined results, with media accountability carried out in a regular manner. Factors that influence the accountability of village fund management are financial governance, the role of village officials and clarity of budget targets. The sample in the study was 45 people consisting of the Village Head, Village Secretary, and Village Treasurer in all Mengwi District. The sampling technique in this study used a saturated sample, data was collected using a questionnaire. Data were analyzed by Validity Test, Reliability Test, Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test and t Test. From the results of this study, financial governance, clarity of budget targets and the role of village officials have a significant and positive influence on the accountability variable for managing village funds in villages throughout Mengwi District..
Pengaruh Kemudahan Penggunaan, Keamanan dan Kerahasiaan, dan Pengalaman Wajib Pajak Orang Pribadi Terhadap Minat Penggunaan Sistem E-Filing Secara Mandiri Nandika Ida Bagus Putu Bayu; Indraswarawati Sang Ayu Putu Arie
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.v3i1.2300

Abstract

This study aims to determine the effect of ease of use, security and confidentiality, and taxpayer experience on the use of the e-Filling system. This research was conducted at Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, which is located in Kedewatan P.O Box 7 Ubud, Kedewatan, Ubud, Gianyar. The population used in this study were all employees of Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, totaling 236 people. The sample in this study is individual taxpayers who are employees of KupuKupu Barong Villas & Three Spa by L'Ocittane who have been registered as taxpayers since 2019, totaling 190 people. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the ease of use has a positive and significant effect on the interest in using the e-Filing system by taxpayers. Security and confidentiality have a positive and significant effect on the interest in using the e-Filing system by taxpayers. Experience has a positive and significant effect on the interest in using the e-Filing system by taxpayer
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Novianti Ni Komang; Muliati Ni Ketut
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.v3i1.2301

Abstract

Firm value is the evaluation shown by the financial statements. The purpose behind this research is to see how the influence of Liquidity and Firm Size on Firm Value. The population in this study is the Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2015 – 2019 as many as 13 companies. This research is a quantitative exploration. The procedure for determining the sample is by purposive sampling, so that the sample obtained is 45 samples from 9 companies. The analytical techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test (R2), and t-test. Based on the analysis test results obtained, Liquidity and Firm Size have a positive and significant impact on Firm Value.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN KOMITMEN ORGANISASI. TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Pradnyandari Gusti Ayu Made Gangga Putri; Putra Cokorda Gde Bayu
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.v3i1.2302

Abstract

Local Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial report. LKPD’s quality each year will receive an assessment in the form of an opinion from the Supreme Audit Agency (BPK). The population used in the research were every employees that worked inside the OPD Tabanan Regency as many as 2700 people. To determine the samples, the researcher used purposive sampling method to obtain 128 people as the samples. After testing the instrument and classical assumption test, researcher are using multiple linear regression, , F also t test, and determination test to analyze the data. Analyzing results showed human resource competence positively influenced the OPD financial reports quality in Tabanan Regency, the system Internal control has an effect positively on the OPD financial reports quality in Tabanan Regency, organizational commitment has positive effects on OPD financial reports quality in Tabanan Regency.

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