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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 NON PERFORMING LOAN (NPL) DAN PERPUTARAN KAS TERHADAP LIKUIDITAS KOPERASI SIMPAN PINJAM SE-KECAMATAN SUKAWATI TAHUN 2017-2020 Ni Kadek Purnamawati
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.v3i1.2305

Abstract

Liquidity is a ratio that describes the company's ability to meet its short-term obligations. Companies with good liquidity ratios have good liquidity management capabilities. This research was conducted to determine the effect of Non Performing Loans (NPL) and Cash Turnover on Liquidity. The sample in this study is the financial statements of 14 cooperatives in Sukawati District for the period 2017-2020. The data analysis technique used multiple linear regression and hypothesis testing using t-test to test the effect of Non-Performing Loans (NPL) and Cash Turnover on Liquidity. The results of the study stated that there was a negative and significant relationship between Non Performing Loans (NPL) on liquidity, while cash turnover had a significant positive effect on liquidity. Simultaneously Non-Performing Loans (NPL) and cash turnover have an effect on liquidity. The coefficient of determination test shows that 26.1% of the dependent variable is explained by the independent variable, while the remaining 73.9% is explained by other factors or variables.
PERAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MEMODERASI HUBUNGAN PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN LPD SE-KECAMATAN PENEBEL Ni Komang Desi Lestari; Ni Putu Ayu Kusumawati; 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.v3i1.2306

Abstract

This study aims to determine the effect of the utilization of information technology and internal control systems on the quality of financial reports and to determine the role of human resource competence in moderating the relationship between the utilization of information technology and internal control systems on the quality of financial reports at the Village Credit Institution (LPD) in Penebel District. The population in this study were 50 LPDs in Penebel District with 140 respondents consisting of the Head of the LPD and the LPD Internal Supervisory Board. The sampling technique used in this study is saturated sampling technique so that the entire population is used as a sample, namely the sample obtained in this study was 140 respondents. The data analysis technique used in this research is Descriptive Statistical Test and Partial Least Square (PLS) analysis. The results of this study indicate that the utilization of information technology has a negative and insignificant effect on the quality of financial reports, while the internal control system has a positive and significant effect on the quality of financial reports and the interaction of human resource competence with the utilization of information technology has a positive and insignificant effect on the quality of financial statements and the interaction of human resource competence with the internal control system has a negative and insignificant effect on the quality of financial reports.
PENGARUH INTEGRITAS AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Ni Kadek Ayu Candradewi; I Putu Deddy Samtika 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.v3i1.2307

Abstract

Auditor performance can be defined by the ability or capacity of an auditor to produce or provide audit results or findings from an audit activity based on responsibility and also financial management carried out in a particular audit team. This research is intended to be able to carry out testing how the influence of auditor integrity, understanding of good governance, and organizational culture on auditor performance. The population in this study is a Public Accounting Firm in the Province of Bali. This research is quantitative, and while the sampling technique uses purposive sampling method, with this research sample obtained and selected is 48 auditors. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the analysis test results simultaneously auditor integrity, understanding of good governance, and organizational culture have a significant and positive influence on auditor performance. Partially, auditor integrity, understanding of good governance, and organizational culture have a significant and positive influence on auditor performance
PENGARUH PEMAHAMAN AKUNTANSI,PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD (ORGANISASI PERANGKAT DAERAH) KABUPATEN KARANGASEM I Gede Agus Wiratama; Rai Dwi Andayani W
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.v3i1.2308

Abstract

Financial statements are a tool for accountability for the company's financial performance. The quality of financial statements must meet the value of the relevant characteristics, and can be compared and can be reached. The purpose of thisstudy wastotest the understanding of Accounting, Utilization of Accounting Information Systems, and Internal Control Systems on the Quality of Financial Reports in OPD (Regional Organizational Organizations) Karangasem Regency. This study uses purposive sampling method to determine the sample. The sample in this study were employees who were involved in financial administration at 39 OPD Karangasem Regency Government as many as 156 respondents, with the data collection method using a questionnaire. Multiple linear regression test was used as a data analysis technique. And analyzed using SPSS softwareThe results showed that the influence of understanding, utilization of accountinginformation systems, and internal control systems significantly affected the quality of financial reports in OPD (Regional Apparatus Organizations) in Karangasem Regency
PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN KEUANGAN LPD SE-KOTA DENPASAR Ni Komang Yuliana Letisya; 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.v3i1.2309

Abstract

The quality of financial statements is the result or achievement that has been achieved in managing company assets. This study aims to determine the effect of understanding accounting, internal control system, and information technology on the quality of financial statements of LPDs throughout Denpasar City. The population and sample in this study were the chief of the LPD and the Internal Auditor of the LPD at 35 LPDs throughout Denpasar City. The sampling technique used is a non-probability sampling technique which includes saturated sampling. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting understanding, internal control system, and information technology both had a positive and significant effect on the quality of financial statement at LPDs throughout Denpasar City.
PERAN KOMPETENSI MANAJERIAL DALAM MEMODERASI HUBUNGAN GOOD CORPORATE GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKAWATI Ni Luh Putu Wulantari; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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.v3i1.2310

Abstract

This study aims to determine the effect of good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District and to determine the role of managerial competence in moderating the relationship between good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District. The population in this study were 33 LPDs in Sukawati District with 99 respondents consisting of the Head of the LPD, the LPD Treasurer and the Chair of the LPD Internal Supervisory Board. The sampling technique used in this study was saturated sample technique so that the entire population was used as the sample, namely the sample obtained in this study was 99 respondents. The data analysis techniques used in this study were descriptive statistical tests and Partial Least Square (PLS) analysis. The results of this study indicate that good corporate governance and organizational culture have a positive and significant effect on LPD performance. Meanwhile, the interaction between managerial competence with good corporate governance has a positive and insignificant effect on LPD performance and the interaction between managerial competence with organizational culture has a negative and insignificant effect on LPD performance.
PENGARUH KETERLIBATAN PEMAKAI, PENDIDIKAN PEMAKAI SISTEM, KAPABILITAS PERSONAL SISTEM INFORMASI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Wayan Fina Kastania
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.v3i1.2311

Abstract

The effectiveness of an accounting information system is a measure that shows the extent to which the target pool of resources is organized to collect, process, and store electronic data, then convert it into useful information and provide the required formal reports properly. This study aims to determine the effect of user involvement, user system education, information system personal capabilities, and top management support on the effectiveness of accounting information system users. This research was conducted at the Savings and Loans Cooperative in Ubud District. The sample in this study were 45 cooperative employees. The sampling method used is proposive sampling. The data analysis techniques used in this study are 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, the user involvement variable has a positive and significant effect on the effectiveness of the use of accounting information systems. The system user education variable has a positive and significant effect on the effectiveness of the use of accounting information systems. The variable of personal capability of information systems has a positive and significant effect on the effectiveness of using accounting information systems. The top management support variable has a positive and significant effect on the effectiveness of the use of accounting information systems
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, PENEKANAN ANGGARAN, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN Ni Luh Mutia Putri; 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.v3i1.2312

Abstract

Budget slack is the difference between the reported budget report and the budget that is not in accordance with the best entities of an organization. This study aims to examine how the influence of budgetary participation, budget emphasis, and task complexity on budget gaps. The population in this study were all employees in the SKPD Tabanan Regency. This research is quantitative and meanwhile the sample technique used is purposive sampling, with this the research sample produced is a total of 57 employees. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the results of the analysis test simultaneously the influence of budgetary participation, budget emphasis, and task complexity significantly affect the budget gap, and partially the influence of budgetary participation, budget emphasis, and task complexity have a positive and significant effect on the budget gap.
PENGARUH DUE PROFESSIONAL CARE, BESARAN FEE AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT Komang Agung Semarabawa; 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.v3i1.2313

Abstract

Audit quality reflects the performance and duties of the public accounting profession in creating reports for investors, the general public, the government, and other parties, with a focus on the audited reports' reliability and adherence to high ethical standards. This research examines audit quality in terms of adequate professional care, audit fees, and time limitations. The sample size is selected using non-probability sampling, and the study style is associative research using a quantitative approach (saturated sampling). A total of 66 auditors were selected using questionnaires and data analysis with multiple linear regression tests. The research was carried out in the Bali Province Public Accountant Office. The purpose of using agency theory is to learn more about how management interacts with corporate agents. The data show that adequate professional care and the amount of the audit charge have a positive and significant influence on audit quality, but time budget constraints have a negative and significant impact
PENGARUH SISTEM PENGENDALIAN INTERNAL, SISTEM KOMPENSASI, PERILAKU TIDAK ETIS, ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ni Made Tari Wahyuni; I Putu Deddy Samtika 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.v3i1.2314

Abstract

Accounting fraud is a form of fraud that is intentionally carried out which causes losses without being realized by the injured party and provides benefits for the perpetrators of fraud. This study aims to examine how the influence of the internal control system, compensation system, unethical behavior and information asymmetry on the tendency of accounting fraud. The population in this study were 15 Savings and Loan Cooperatives in Ubud District with 64 employees. The type of research used is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 45 employees.The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the results of the simultaneous analysis of the internal control system, compensation system, unethical behavior and information asymmetry, it has a positive and significant effect on auditor performance. Partially, the internal control system has a negative and significant effect on the tendency of accounting fraud, unethical behavior has a positive and significant effect on the tendency of accounting fraud. While the compensation system and information asymmetry have no effect on the tendency of accounting fraud.

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