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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 Tingkat Pemahaman Akuntansi, Fungsi Badan Pengawas Dan Profesionalisme Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Abiansemal Kabupaten Badung Putu Elfreda Carissa Aspasia; Dr. Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3200

Abstract

Each LPD certainly provides financial reporting that can provide the information users need. This study was conducted to determine the effect of the level of understanding of accounting, the function of the supervisory body and professionalism on the quality of financial reports in LPDs in Abiansemal sub-district. The population used in this study were 33 LPDs in Abiansemal District. The number of samples in this study was 199. The analytical technique used was multiple linear regression analysis. Based on the results of the analysis, it is known that the level of understanding of accounting, the function of the supervisory body and professionalism has a positive effect on the quality of financial reports at the Village Credit Institution or LPD in Abiansemal District.
Pengaruh Pengendalian Internal, Moralitas Individu, Kepuasan Kerja, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Ni Luh Kadek Sri Damayanti; Cok Gede Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3205

Abstract

This study was made to examine the effect of internal control, individual morality, job satisfaction, and compensation suitability in an effort to reduce the tendency of accounting fraud in the Singapadu Village Cooperative. All employees of the Singapadu Village-wide Multipurpose Cooperative were used as the research population. The sample used amounted to 45 people which were further investigated by multiple linear regression analysis techniques. This study shows that the tendency of fraud will increase when the internal control in the organization is bad. Low individual morality causes the possibility of employees to commit fraud is higher. Low job satisfaction will encourage employees to commit fraud because they want to get satisfaction at work. The tendency of fraud will also be higher when the compensation provided by the company does not match the expectations and workload of the employees.
Pengaruh Kompetensi Aparatur Desa, Sistem Pelaporan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Di Desa Se-Kecamatan Denpasar Utara Ni Kadek Rosita Asriva Dewi
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3218

Abstract

The village government is obliged to take responsibility for the village funds it manages in accordance with applicable rules. This responsibility is often referred to as accountability. Accountability is a means of controlling all activities carried out by the apparatus as a form of responsibility to the people. The importance of accountability makes researchers interested in examining the relationship between apparatus competence, reporting system, and clarity of budget targets on accountability. The results of the study indicate that the competence of the village apparatus that is well developed will increase accountability. A well-designed reporting system creates accountability, and clearly defined budget goals increase accountability.
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa di Kecamatan Kerambitan Ni Kadek Sri Ayu Ulandari; Ni Ketut Muliati
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.v3i4.3226

Abstract

F Fraud is a type of purposeful behavior where one individual harmed another party. The company will go bankrupt if fraud is permitted to continue. Understanding the negative effects is crucial for businesses to prevent various types of fraud that could happen within the organization. This study was carried out to examine the variables that affect the likelihood of fraud, including the effectiveness of internal controls, the appropriateness of compensation, and individual morality. 98 respondents from the Village Credit Institution in Kerambitan District were included in the research samples. Multiple linear regression analysis approaches will be used to examine research data in the future. The findings of this study suggest that internal control efficiency, appropriateness of remuneration
Pengaruh Asimetri Informasi, Ketaatan Aturan Akuntansi, Dan Integritas Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Di Kecamatan Abiansemal I Dewa Ayu Sri Prami Rahayu; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3237

Abstract

This study aims to determine the effect of information asymmetry, compliance with accounting rules and integrity on the tendency of accounting fraud in LPD in Abiansemal Sub-district. Data were obtained from distributing questionnaires directly to respondents. The population in this study were all LPD employees in Abiansemal Sub-district, totaling 311 people. The number of samples used was 84 people, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that asymmetry of information and integrity have a positive and significant effect on the tendency of accounting fraud. On the other hand, obedience to accounting rules has no effect on the tendency of accounting fraud
Pengaruh Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Di LPD Kecamatan Kerambitan Ni Putu Dina Ayu Cipta Dewi; Kadek Dewi Padnyawati; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3240

Abstract

This study aims to examine the effect of individual morality and the effectiveness of internal control on accounting fraud at the Village Credit Institution in Kerambitan District. The population in this study were 90 respondents consisting of the LPD chairman, secretary, treasurer, and LPD supervisory body from 26 LPDs located in Kerambitan District. The analytical technique used in this research is SEM-PLS. The results of this study are individual morality has a positive and significant influence on accounting fraud, the higher the individual's morale, the higher the chance of accounting fraud, allegedly because the respondents involved in this study are still in the pre-processing stage. conventional theory, where according to Kohlberg's moral theory, someone who has individual morality at the preconventional stage, then the opportunity for accounting fraud to occur will be higher. the occurrence of accounting fraud is getting bigger. Allegedly this happened due to the low regulation in an organization (LPD) and the low sanctions given to perpetrators of fraud, so that it did not provide a deterrent effect to the perpetrators.
Analisis Penerapan Good Corporate Governance Dan Budaya Lokal Dalam Tata Kelola Keuangan LPD Putu Eka Sri Kusuma Sari; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3241

Abstract

This study aims to determine (1) the factors causing fraud in the LPD, (2) the implementation of good corporate governance in financial governance in the LPD, and (3) the application of local culture used in financial governance at the LPD Dawan Widang Kelod. This research use desciptive qualitative approach. This study utilizes primary and secondary data collected through interviews, observations, documentation, and literature reviews. The findings of this study reveal that the elements that contribute to LPD fraud are weak organizational structures, weak supervisory functions, absence of a system or refusal to use the system, weak LPD governance, the presence of a ewuh pakewuh culture, and low-quality human resources. Good financial governance practices have not been implemented in LPD Dawan Widang Kelod such as transparency, accountability, responsibility, independence, equality and fairness which are not in accordance with the provisions. LPD Dawan Widang Kelod has implemented the local culture of Tri Kaya Parisudha which can shape the character and integrity of human resources. However, in its implementation it has not been implemented optimally to achieve good financial governance
Pengaruh Penghargaan Finansial, Lingkungan Keluarga dan Nilai Intrinsik Pekerjaan Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik Ni Komang Sugiantini; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3243

Abstract

Accounting students have a great opportunity to have a career as a public accountant, because those who can follow the professional education of public accounting are someone who has a minimum education of bachelor 1 (S-1), diploma IV or equivalent. A public accountant is an accountant who has obtained permission from the Minister of Finance to provide services, both in the form of attestation services and non-attestation services. Having a good and promising career is the hope and dream that every student wants. This study aims to determine the effect of Financial Rewards, Family Environment and Work Intrinsic Values ??on the Interests of Accounting Students for a career as a Public Accountant. The population in this study were students of the Private University, Accounting Study Program in Denpasar who had entered the 7th semester and above with a total of 2,326 students. The number of samples in this study were 100 respondents who had been determined by the purposive sampling method using the Slovin formula. The research method uses multiple linear regression analysis techniques.The results of this study indicate that Financial Rewards, Family Environment and Work Intrinsic Values ??have a positive and significant effect on the Interest of Accounting Students for a career as Public Accountants. The results of this study can be used as a basis in increasing the interest of accounting students to have a career as a public accountant by providing a deeper understanding and training related to public accounting. In the future, students can improve their ability and understanding of accounting in order to have a career as a public accountant.
Pengaruh Love Of Money, Religiusitas Dan Idealisme Terhadap Persepsi Mahasiswa Akuntansi Tentang Etika Akuntansi Ni Putu Ari Yani; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3255

Abstract

Accounting students are prospective accountants who are expected to have a positive impact on society. When students behave ethically can anticipate the form of irregularities committed by further accountants. This study was conducted to determine and analyze what things affect the perception of accounting students about the ethical crisis of accountants. Some things that can affect the perception of accounting students are Love of Money, religiosity and idealism. The population in this study were students of The Hindu University of Indonesia with the number of 2019 classes of 112 students and the 2020 class of 88 students, making the total population of 200 students. The multiple Linear regression is analysis method. The results of this study are love of money, religiosity and idealism positive and significant effect on the perception of accounting students about the ethical crisis of accountants. It is expected that the next researcher when doing a similar study, in order to add variables that have not been included in this study in order to obtain a stronger influence.
Pengaruh Kepuasan Kompensasi, Sistem Pengendalian Internal Dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi Ni Komang Swandewi; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3256

Abstract

In Indonesia, there are institutions that function to assist and support economic activities which are commonly called Financial Institutions. One example of financial institutions in Indonesia is banking. The population in this study were employees of the Rural Bank in Tabanan Regency with the sample used as many as 72 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) compensation satisfaction has a positive and significant effect on the tendency of accounting fraud, where the regression coefficient is 0.322 and sig is 0.020. (2) the internal control system has a significant positive effect on the tendency of accounting fraud, where the regression coefficient is 0.276 and sig 0.019. (3) financial pressure has a significant positive effect on the tendency of accounting fraud, where the regression coefficients are 0.556 and sig 0.000. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 72%. Keywords: Compensation Satisfaction, Internal Control System, Financial Pressure, and Accounting Fraud Tendency

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