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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 Pengendalian Internal, Moralitas Individu Dan Personal Culture Terhadap Kecenderungan Kecurangan LPD Ni Putu Widyarini; Cokorda Gde Bayu Putra
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.v4i2.3302

Abstract

Research purpose is to confirming effect of internal controls, individual morality also personal culture on the tendencies of frauds in LPD at Banjarangkan Regency. This research was conducted at LPD in Banjarangkan Regency. The method used is a quantitative method. The data used is primary data using a questionnaire as a data collection method. The population in this study were all employees at LPD Banjarangkan Regency as many as 115 employees. The sampling technique used is random sampling with the slovin formula so that the number of samples is 53 respondents. The analysis technique used is Multiple Linear Regression. Result confirm influence of internal control, individual morality and personal culture had a positive and significant effect on the tendency of fraud.
Pengaruh SPI, Financial Pressure Dan Kesesuaian Kompensasi Terhadap (Fraud) Pada Lembaga Perkreditan Desa Ni Kadek Puspita Dewi; Putu Cita Ayu; Rai Dwi Andayani W
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.v4i3.3310

Abstract

Fraud is an intentional mistake. Accounting fraud (fraud) occurs to be the beginning of the emergence of corruption. Factors influencing accounting fraud are internal control pressure, financial pressure and compensation suitability. This study intends to assess the impact of internal control system efficacy, financial pressure, and appropriate pay on accounting fraud. The population of this study consisted of employees of the Se Village Credit Institution, Abiansemal District, with 198 respondents constituting the sample. This research use multiple linear regression, the coefficient of determination, the t test, and the F test for data analysis. Based on the study's findings, it is evident that: (1) the effectiveness of the tax internal control system has a significant and negative effect on accounting fraud, where the regression coefficient is - 0.297 and sig 0.000. (2) financial pressure has a significant positive effect on accounting fraud, where the regression coefficient is 0.179 and sig 0.000. (3) the suitability of compensation has a significant negative effect on accounting fraud, where the regression coefficient is - 0.163 and sig 0.000. The magnitude of the influence of the independent variable on accounting fraud is 51.2%. Suggestions that can be given by researchers are LPDs in Abiansemal district are expected to be effective in implementing internal controls, providing compensation in accordance with employee contributions and giving warnings or sanctions to employees who are proven to have committed fraud.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada PT. Inatel Nusantara Ayu Nur Aimi; Kadek Dewi Padnyawati
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.v4i2.3316

Abstract

Company performance is one measure of success at the implementation on financial functions. Weak corporate governance is characterized with selfish action which do not include interests of investor, thereby making investor' expectations fall about returns at investment which has been invested. This studies aims on obtaining empirical evidences regarding effect of good corporate governances at company performances at PT. Nusantara Intel. The research population is 140 employees. Sampling using purposive method involving 40 employees. Data collected through observation, interview also questionnaire. Simple regression analysis is used. Result shown that good corporate governances has positive significant effects at company performance
Pengaruh Intellectual Capital, Struktur Modal, Konservatisme Akuntansi Dan Investment Opportunity Set Terhadap Kualitas Laba Luh Ayu Erika Safitri; Ni Ketut Muliati
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.v4i1.3320

Abstract

The stability of a company's bottom line can be gauged by the caliber of its profits. The purpose of this analysis is to examine how Intellectual Capital, Capital Structure, Accounting Conservativeness, Investment Opportunity, and Profit Quality are related to one another (An empirical study on several manufacturing company listed on Indonesian Stock Exchange Market in 2018-2021). Companies' financial reports served as the secondary data source for this qualitative study. Purposive sampling is used to select 58 businesses over the course of the last four years for this study. In order to analyze the data, this study makes use of multiple regressive linear analysis with SPSS validation. This research shows that the quality of profits is not significantly affected by intellectual capital. Yet, the quality of profits is not significantly affected capital structure. Accounting conservatism has a positive and significant effect on profit quality. Quality of profits is significantly and adversely affected by the investment opportunity set.
Pengaruh Profitabilitas, Kebijakan Deviden Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2020 Ni Kadek Ayu Sintya Devi; Kadek Dewi Padnyawati
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.v4i3.3352

Abstract

In making a decision to invest funds, investors will certainly pay attention to the number of dividends that will be distributed to them. The value of the company is a fundamental consideration for investors to choose the company that they will invest in. A good company value will certainly convince investors that the company has good performance. This study was conducted to analyze several factors that can affect the value of a manufacturing company. The data of this research is obtained from secondary data sources where the population is 195 manufacturing companies that are officially listed on the IDX. The research sample amounted to 132 financial statements and analyzed by regression technique. This study found that firm value can be influenced by increasing profitability, increasing number of dividend policies, and capital structure that can be arranged optimally.
Pengaruh Asimetri Informasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pengelolaan Badan Usaha Milik Desa (BUMDes) Simpan Pinjam Di Kabupaten Bangli Ni Made Aryaningsih; Ni Komang Sumadi
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.v3i4.3447

Abstract

Business entities whose sources of capital come from villages are often referred to as BUMDes (Village Owned Enterprises). BUMDes was established to manage all village assets for the welfare of the community. The importance of the role of BUMDes for villages is no wonder its existence needs to be protected from fraudulent efforts. This research was conducted to look at the factors that cause fraud where the factors to be studied are Information Asymmetry and Organizational Commitment. 170 employees of BUMDes Savings and Loans in Bangli Regency were used as a population of which 118 people were used as samples. This study uses multiple linear regression analysis techniques and produces data where asymmetric information has a unidirectional (positive) relationship to the tendency of cheating. Organizational commitment from this study shows a negative relationship with the tendency of fraud.
Pengaruh Persepsi Mahasiswa, Motivasi Karir Dan Lingkungan Kerja Auditor Terhadap Minat Mahasiswa Akuntansi Menjadi Seorang Auditor Ni Putu Ayu Fitry Swandewi; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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.v3i4.3448

Abstract

Auditor is a profession that has an important role in the company. It is not surprising that the need for auditors in Indonesia is always increasing, in line with this, it is expected that students majoring in accounting will later become auditors after completing their education. Seeing the existing phenomena, the researcher is interested in conducting research with theaim of analyzing the relationship between student perceptions, career motivation and auditor work environment on the interest of accounting students to become an auditor (a case study on students majoring in accounting at UNHI). In this case, the active students of S1 Accounting Study Program, Faculty of Economics, Business and Tourism, Hindu Indonesia University class of 2019 semester 6 are the overall research population with a total sample of 131 people. This research will use multiple linear regression analysis techniques to get answers to the formulation of the problem. The results showed that student perceptions, career motivation, auditor's work environment can affect student interest in deciding in the future to become an auditor or not.
Pengaruh Dukungan Manajemen Puncak, Kemampuan Teknik Personal, Program Pendidikan Dan Pelatihan Terhadap Kinerja Sistem Informasi Akuntansi Kadek Dian Indrayani
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.v3i4.3450

Abstract

The purpose of this study is to determine the Effect of Top Management Support, Personal Engineering Ability, Education and Training Programs on the Performance of Accounting Information Systems. This research was conducted on all agencies in the Tabanan Regency Local Government.. primary data obtained using questionnaires. The population in this study was 5,006 employees in the Tabanan Regency Local Government Office. The sampling technique used in purposive sampling with 63 respondents. The analysis technique used is Multiple Linear Regression. Result show that the Influence of Top Management Support, Personal Ability, Education and Training Programs has a positive and significant effect on the Performance of Accounting Information Systems.
Analisis Sistem Pengendalian Intern Terhadap Penerimaan dan Pengeluaran Kas Pada PT. Karya Manajemen Solusindo Ni Putu Ayu Andika Pratiwi
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.v3i4.3451

Abstract

This study aims to ensure the company internal and to controlling the system of cash distribution at PT. Karya Manajemen Solusindo. The data collection that used in this research are by observing and conducting interviews with the finance department. The stages of the analysis technique are used by data collection, data reduction, data presentation, and final conclusions. The analysis method used is descriptive qualitative analysis. The results of this study show that the internal control contained in PT. Karya Manajemen Solusindo has not fully compatible with the four components of internal control according to Mulyadi's Theory. Components that are not appropriate are components of organizational structure, components of authorization and recording systems, good practical components
Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19 Desak Putu Putri Diantari; I Putu Fery Karyada; Ni Putu Yeni Yuliantari
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.v3i4.3452

Abstract

LPD is a village-owned business entity that carries out business activities in the village environment and for village cramps. LPD as one of the village business containers that carry out its function in form of business towards the improvement of standard to live villagecramps and in its activities supports the development of many villages. This research aims to analyze the internal control system on lending in LPD Desa Adat Kesiman during the covid-19 pandemic. The methods used in this study are qualitative methods with descriptive approaches. To obtain accurate and accountable data, the author uses several techniques in data collection, namely through interviews, observations, documentation and triangulation of sources data. The object of this research Kesiman Indigenous Village, East Denpasar Subdistrict, Denpasar City. The results showed that control, information and communication activities, and monitoring have been carried out properly, but in a control environment, especially in Credit control had experienced credit problems due to many customers who did not complete their credit. Then in the risk assessment section of the application of the 5C system in lending has not been 100% can be implemented because the LPD applies the family principle

Page 32 of 54 | Total Record : 540

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