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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 Motivasi, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat untuk Berkarir Sebagai Akuntan Made Sri Rejeki Arthasari; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2604

Abstract

According to the International Federation of Accountants, what is meant by the Accounting Profession is all fields of work that use expertise in the field of accountants, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working for the government or accountants as educators. This paper was conducted by targeting Accounting Professional Education Students, Faculty of Economics and Business, Udayana University. All students of the accounting profession are defined as the population. The research sample is 46 people, and analyzed by regression technique. Observations found a result where students' interest in becoming an accountant could be influenced by self-motivation (motivation), financial rewards, and consideration of the available job market later. The results of this study indicate that motivation has an effect on the interest of students in accounting profession education to become accountants. Financial awards affect the interest of students in the Accounting Profession to become Accountants. Labor market considerations affect the interest of students in the Accounting Profession to become Accountants
Pengaruh Investment Knowledge, Modal Investasi Dan Kemajuan Teknologi Informasi Terhadap Minat Investasi Ni Kadek Pradnyanita Utami; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2609

Abstract

Financial management is basically an important stage for a person. Good financial management will help individuals free from the trap of possible poverty. Based on this basis, this paper was made, revealing the relationship between investment knowledge, minimum investment capital, and advances in information technology on student investment interest in the capital market. 448 student from the accounting department of UNHI were use as the research population where 82 people were selected as research samples whose data will be tested using multiple regression technique. Various research processes have been carried out and the final result reveal the fact that for students majoring in accounting. Their investment interest can be increased along with increasing selft-knowledge in the investment field, capital that is relatively in accordance with their limited finances and the convenience of available technology.
Pengaruh Budaya Organisasi, Struktur Organisasi, PemanfaatanTeknologi Informasi, dan SIA Terhadap Kinerja Karyawan pada Lembaga Perkreditan Desa Se- Kecamatan Abiansemal Ni Putu Wulandari; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2610

Abstract

Employee performance is an importan element that the company pays attention to in order to achieve its goals. Seeing the importance of performance, the author would like to write a paper that contains the factors that cause performance improvement both from an organizational culture, the structure within a company, the benefits of using technology, or AIS. The LPD in Abiansemal sub-district has 33 active LPDs with 311 employees who make up the population. The sample was selected using a purpose sampling technique with the results of 132 respondents. Later observations will use regression techniques to manage the data. Observers find research results that reveal that performance is influenced by the culture that is applied and carried out in the organization. The organizational structure, the use of a technology, and SIA also participate in the factors that cause employee performance improvement.
Pengaruh Bystander Effect, Moralias, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi I Kadek Rocky Setiawan
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2611

Abstract

This research was made in an effort to reveal the relationship between Bystander Effect, Individual Morality, and Information Asymmetry on Accounting Fraud Trends. BUMDes employees in Dawan Klungkung sub-district as many as 102 people were made into the population with 30 people selected as samples. This analysis uses multiple regression as an analytical technique with data collected through the stages of distributing questionnaires. The results of the study reveal that the Bystander Effect and information asymmetry can directly increase the possibility of fraud in BUMDes. Good individual morality can be used as a solution to reduce the possibility of fraud in institutions. Accounting fraud can go up or down influenced by 72.6% of the three variations of the independent variables in this study. In the future, this research can be used as material for consideration in making policies that are used to prevent fraud in a company.
Pengaruh Moralitas Individu, Religiusitas dan Budaya Etis Organisasi Terhadap Kecurangan (Fraud) Akuntansi pada Lembaga Perkreditan Desa Di Kecamatan Abiansemal Kabupaten Badung Ni Luh Heppy Monika Santya Dewi; Putu Cita Ayu; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2646

Abstract

Fraud is an act done intentionally by someone whose impact can be detrimental to many parties. In this study, we will discuss the relationship between a person's morals, religiosity, and organizational culture that can affect fraud in organizations. LPD (Village Financial Institution) employees in Abiansemal District were used as the research population and 99 of them were used as samples. In this study, multiple regression analysis was used as a research technique by looking at the direct relationship formed between the independent variables on fraud.
Pengaruh Sistem Informasi Akuntansi, Program Pelatihan, Dukungan Manajemen Puncak Dan Insentif Terhadap Kinerja Karyawan Ni Nyoman Ayu Sariningsih; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2647

Abstract

A pharmaceutical company is a commercial business company that focuses on researching, developing and distributing drugs, especially in healthcare. The success and survival of a company can be seen from the performance possessed by employees. The Covid-19 pandemic has caused changes in the work system and restrictions on activities in accordance with health protocols. This affects the pace of economic growth in the health sector which is a challenge for pharmaceutical companies to survive during this pandemic. This study aims to examine the effect of accounting information systems, training programs, top management support, and incentives on employee performance in pharmaceutical companies in Denpasar City. This research is in the form of an associative using questionnaires on 79 respondents who are medical representatives, namely salespeople in pharmaceutical companies who specifically market pharmaceutical products to doctors' practices or to hospitals. The method of determining the sample in this study used the Slovin technique and the data analysis technique used was multiple linear regression analysis. The results showed that accounting information systems, training programs, top management support, and incentives have a positive and significant impact on employee performance.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Ni Gusti Ayu Agung Aistawani; I Wayan Sudiana; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2658

Abstract

In this research, the researcher wanted to know how the influence of profitability, leverage, liquidity and firm size on firm value. The quantitative research is the type of this research. This study uses the purposive sampling technique, and the population in this study as many as 24 companies producing 54 observational data on financial statements based on sampling criteria. The secondary data from the Indonesia Stock Exchange that used in this study are financial reports and annual reports. Data analysis used classical assumption test, multiple linear regression test, f-test and t-test. The profitability variable used in this study is Return on Assets (ROA). The leverage variable is proxied by the Debt to Equity Ratio (DER). Liquidity variable is proxied using Current Ratio (CR). Company size variable in this study uses the company's total assets. Firm value variable is proxied using Price Book Value (PBV). The results showed that there was a positive and significant effect of leverage and liquidity variables on firm value, but the firm size and profitability variable showed no significant effect on firm value.
Pengaruh Profitabilitas, Harga Saham, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018-2020) I Wayan Warmita; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.2666

Abstract

This study aims to determine the effect of profitability, stock price, liquidity, company size on the value of mining sector companies listed on the IDX for the 2018-2020 period. The population in this study amounted to 46 companies and a sample of 44 companies was taken using purposive sampling method. The data used in this study is secondary data in the form of an annual report from 2018-2020 which is accessed through the website www.idx.co.id. The analytical method used is multiple regression analysis. The results showed that the profitability ratio proxied by Return On Assets (ROA) had a positive and insignificant effect on firm value, stock prices (Closing price) had a positive and significant effect on firm value, while liquidity was proxied by the Current Ratio (CR) and firm size as a proxy for the natural logarithm of total assets has a negative and significant effect on firm value
Pengaruh Motivasi, Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minat Investasi I Wayan Adi Wiguna; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2680

Abstract

This study was conducted to determine the relationship that exists between motivation, knowledge, and existing technological advances on student investment interest. Hindu University of Indonesia was chosen as the research location where students majoring in accounting in semester 6 and semester 8 were used as research samples with a total of 200 people determined using the slovin formula. The data in this study were obtained from the results of the distribution of questionnaires and were further investigated by the PLS method. From the research process, it was found that the interest of Indonesian Hindu University students, especially accounting majors, to invest was influenced by motivation and knowledge, while technology had no effect on student interest in investing. based on the results of future research, the campus must often hold investment seminars to increase students' knowledge so that they will be motivated to invest.
Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Budaya Organisasi, Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan Akuntansi I Kadek Alit Arinata; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.2712

Abstract

Deception is a deliberate fallacy. In the scope of accounting, fraudulent design is a deviation from the accounting method that should be applied in an entity. Dishonesty can also occur because of other aspects related to accounting dishonesty, namely in regulations, people's etiquette, body customs and mental intellect. This research aims to identify the effects of regulatory effectiveness, people's etiquette, body habits and mental intelligence on accounting dishonesty tendencies. The population in this research is the employees of LPD Gianyar Regency with the illustrations used by 120 respondents. The data analysis method used in this research is multiple linear regression, coefficient of assurance, experiment t and experiment F. Based on the research results, it can be seen that: (1) the effectiveness of tax regulation in influencing the negative and significant to the tendency of accounting dishonesty, where the regression coefficient by -0.252 and sig 0.020.( 2) people's etiquette has a significant negative effect on accounting dishonesty tendencies, where the regression coefficient is -0, 311 and sig 0.009. (3) corporate customs have a significant negative effect on accounting dishonesty tendencies , where the regression coefficient is 0.321 and sig 0.021. (4) psychological intelligence has a significant minus effect on accounting dishonesty tendencies, where the regression coefficient is 0.144 and sig 0.017. The free elastic effect on accounting dishonesty bias is 52, 6%. Suggestions that can be submitted by researchers are the next researchers, so that they can examine and examine more deeply other factors that were not monitored in this research that could influence the tendency of the formation of accounting dishonesty.

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