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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 LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI Ida Ayu Putu Yuli Muliawati; I Putu Fery Karyada
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.v1i1.788

Abstract

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax aggressiveness with an independent commissioner as a moderating variable. The population of the research is the goods and consumption industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The sample used is purposive sampling. The type of data that is secondary data and the method of analysis used is MRA Analysis. The results of this study indicate that leverage and capital intensity have a positive effect on tax aggressiveness, independent commissioners weaken the relationship between leverage and capital intensity on tax aggressiveness.
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN SALAH SATU YAYASAN PENDIDIKAN DI DENPASAR TAHUN 2018 Ni Kadek Yuni Andayani; I Wayan Sudiana; 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.v1i1.789

Abstract

Tax review is a review of the activities of the entire tax obligations in an corporate and the implementation of fulfilling these tax obligations starting from the method of calculation, deduction, deposit, payment and reporting to assess tax compliance that has been done. The purpose of this study is to review the fulfillment of tax obligations in 2018, one of the foundations in Denpasar has been fulfilled and in accordance with applicable tax regulations. This research was conducted at a foundation engaged in the field of education in Denpasar. Data collection is done by means of observation at the Foundation. This research was conducted quantitatively with descriptive analysis method, namely through the collection of Annual tax report and Financial Statements in 2018. The results showed that the Foundation had not fully deducted the Article 21 Income Tax object and there were differences in change in net fiscal assets between the Foundation s calculations and taxation.
PENGARUH PARTISIPASIl ANGGARAN, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN PADA BADAN RUMAH SAKIT UMUM DAERAH KABUPATEN TABANAN Ni Ketut Ayu Astariyani; Ni Putu Deddy Samtika Putra
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.v1i1.790

Abstract

The budgetary gap is one of the deviations of behavior that is carried out by the paralysis of the budget which is deliberately reducing or adding the value of revenue and cost in the budget design. This study aims to find out the effect of budgetary participation, organizational culture, organizational commitment and environmental uncertainty on budgetary slack in the Regional General Hospital in Tablll Regency. This research was conducted with a survey method using a questionnaire instrument. The number of samples studied was 52 respondents using the technique of determining purposive sampling using criteria. The results of hypothesis testing show that the participatory budgetary variable and environmental uncertainty affect the budgetary slack while the organizational culture and organizational commitment do not affect the budgetary slack in the Regional General Hospital in Tabanan Regency.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA I Made Hangga Hariawan; Ni Komang Sumadi; 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.v1i1.791

Abstract

Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR INDEPENDEN PEMERINTAH Dewa Ayu Toga Juliantini; Kadek Dewi Padnyawati
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.v1i1.792

Abstract

Procurement fraud is fraud that occurs in the public sector in the form of embezzlement, misappropriation of assets, and false explanations. This study aims to examine the factors that influence procurement fraud: a perspective study of perceived independent government auditors. The population in this study were all auditors at the BPK Office of the Republic of Bali Province Representative, while 40 people were selected as research objects. The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, non response bias test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the financial pressure variable had a positive and significant effect on procurement fraud. Weaknesses in procurement systems and procedures have a negative and significant effect on procurement fraud. The quality of the procurement committee has no significant effect on procurement fraud. Attitudes towards fraud behavior do not significantly influence procurement fraud. Subjective norms have a positive and significant effect on procurement fraud. The perceived behavioral control has no significant effect on procurement fraud.
PENGARUH MORALITAS INDIVIDU, RELIGIUSITAS DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) I Made Restu Gunayasa; 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.v1i1.794

Abstract

Fraud (fraud) is an error that is carried out in a deliberate manner, within the scope ofaccounting, the concept of fraud (fraud) is a deviation from an accounting procedure that shouldbe applied in an entity. The purpose of this research is to find out the effect of individual morality,religiosity and bystandery effecti on the tendency of accounting (fraud) tendencies in LPD inKecamatan Marga. This research was carried out throughout the LPD office located inKecamatan Marga appreciate, with as many as 46 samples. The sample determination methodused is non-probability sampling, namely by means of purposive sampling, while the data analysistechnique used is multiple linear regression analysis. The results of the study show that: (1)Individual moralization has a negative influence on the tendency of accounting fraud (fraud), (2)Religiosity has a negative influence on accounting tendency (fraud), (3) System effect has apositive influence on accounting tendency (fraud).
PENGARUH STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2016-2018 Luh Ayu Armita; 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.v1i1.795

Abstract

Thel purpose ofl thisl study was to determine thel effect ofl assetl structurel and company sizeonl capital structurel inl thel manufacturingl companies inl thel consumer goods industry sector whichwere listed onl thel Indonesial Stock Exchange inl 2016-2018. Thisl study uses external secondarydata, external secondary datal used inl thisl study is thel annual report ofl thel consumer goodsindustry sector which is onl thel Indonesial Stock Exchange inl 2016-2018 through thel websitewww.idx.co.id. inl thisl study thel samplingl usingl Purposive Samplingl techniques with certainconsiderations, where thel sample is 72 companies manufacturingl consumer goods industry sectorswhich are listed onl thel Indonesial Stock Exchange inl 2016-2018. Thel datal analysis technique usedis multiple linearl regression analysis. Based onl thel results ofl thel analysis found that assetlstructurel has a positive and significant effect onl capital structurel. Thisl shows that increasingl thelstructurel ofl assetls inl companies manufacturingl consumer goods, it tends to increase thel capitalstructurel. Thel size ofl thel company has no significant effect onl capital structurel. Thisl shows thatchanges inl company size (up or down) inl consumer goods manufacturingl companies, do not affectthel capital structurel.
PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) Ni Nyoman Suwarianti; Ni Komang Sumadi
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.v1i1.796

Abstract

The purpose of this study is to prove the effect of compensation suitability, internal control, andcompliance with accounting rules for the tendency of accounting fraud (Fraud). The cooperative inKediri District, Tabanan Regency, which already has a legal entity, conducted this research.Triangele Teory and Teory Agency were used in this research. Withdrawal samples from thepopulation using a purposive sampling method with cooperative criteria that made respondents arelegal entities and still active who are aged over 10 years as many as 52 cooperatives. Thecooperative manager and head of the finance department were given a questionnaire in this study.Questionnaires are the method of this research. Multiple linear regression is the analytical toolused. The results show that the suitability of compensation, internal control and rule obedience havea negative effect on the tendency of accounting fraud, this can be proven as follows: (1.) suitabilityof compensation for the significant value of the t test of 0.007 <α = 0.05, tcount of 0.453 andregression coefficient (-0.258), thus H1 is accepted. (2.) Internal control significant value of t testis 0.005 <α = 0.05, tcount is 0.724 and regression coefficient (-0.051), thus H2 is accepted. (3.)obedience of accounting rules significant value of t test is 0.009 <α = 0.05, tcount is 0.096 andregression coefficient (-0.042), thus H3 is accepted.
PENGARUH KEMAMPUAN PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI, TERHADAP PENYUSUNAN LAPORAN KEUANGAN DINAS PERHUBUNGAN PROVINSI BALI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI Made Dwi Kharisma Dewi; 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.v1i1.797

Abstract

The main purpose of this study is to determine whether there is an influence of the ability ofregional financial management and organizational commitment to the preparation offinancial reports with an internal control system as a moderating at the TransportationService of the Province of Bali. Sampling using a purposive sampling technique, with apopulation of employees of the Transportation Department of the Province of Bali, andobtained a sample of 58 people. The questionnaire is the source of the data of this study,using moderation regression analysis as a data analysis technique showing the ability ofregional financial management to influence the preparation of the financial statements ofthe Bali Provincial Transportation Agency, the organizational commitment influences thepreparation of the Bali Provincial Transportation Department and organizationalcommitment to the preparation of financial reports in the Bali Provincial TransportationAgency.
PENGARUH KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MENGENAI PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK Ni Made Emi Hudiyani; Ni Putu Ayu Kusumawati; Putu Nuniek Hutnaleontina
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.v1i1.799

Abstract

The interest inbecoming a public accountant is an individual's interest in the public accountingprofession. Public Accountants have an important role insupporting increased transparency andquality of financial information. Public interest in becoming a public accountant is relatively low.The purpose of this study was to determine the effect of adversity intelligence, labor marketconsiderations, and perceptions about the profession of public accountants on the interest of beinga public accountant. This research was conducted on 2017 accounting student at the Faculty ofBusiness Economics and Tourism, Hindu University of Indonesia, Denpasar. The number ofsamples taken was 189 people, with non-probability sampling method with purposive samplingtechnique. Data collection was carried out using a questionnaire. The analysis data techniqueused is multiple linear regression.The results showed that adversityintelligence, labor marketconsiderations, and perceptions about the public accounting profession had positive effect oninterest of accounting students at the HinduUniversity of Indonesia to become a public accountant.

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