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Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
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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 Ketaatan Aturan Akuntansi, Pengendalian Internal Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan Ni Made Ayu Meri Yani; Ni Komang Sumadi; Ni Putu Trisna Windika 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.v3i4.3453

Abstract

Fraud is a form of rule violation that has a detrimental effect on many people. Many factors underlie a fraud occurs. This study aims to see how much compliance with accounting rules, internal control, and spiritual intelligence can affect the level of a person's tendency to commit fraud in an institution. The LPD of Melaya Regency was used as the research location with all of its employees being the research population. This study uses 45 people as a sample which will later be distributed questionnaires to obtain data and studied by setting the use of multiple linear regression analysis. The view of this study found that the tendency of fraud can be reduced if the institution has high compliance with accounting rules, strict internal control, and good spiritual condition.
Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud) Ni Made Julia; I Wayan Sudiana; I Putu Deddy Samtika 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.v3i4.3454

Abstract

The aims of this study to analyze: (1) The Effect of Internal Control System on Fraud Tendency. (2) The Effect of Organizational Justice on Fraud Tendency. (3) The Influence of Individual Morality on the Fraud Tendency. The theory used in this research is from Fraud Triangel Theory. The population in this study were all active employees at BPR in Sukawati District. After selecting the sample using the Slovin formula, a sample of 84 respondents was obtained. The method of analysis of this study using multiple linear regression. The classical assumption test produces a regression model that does not occur multicollinearity and does not occur heteroscedasticity. The results of this study indicate that: (1) Internal Control System has a negative and significant effect on the tendency to fraud, (2) organizational justice has a significant effect on the tendency to fraud, (3) individual morality has a negative and significant effect on the tendency to fraud.
Pengaruh Tingkat Kompetensi, Independensi Dan Integritas Auditor Terhadap Kualitas Audit Ida Ayu Made Kartika Sari
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.v3i4.3455

Abstract

The location of this research in the Public Accounting Firm in Bali. Pick-up method the time sample used is non-probability sampling method with the purposive sampling based on certain considerations. The population in this study are auditors who work at the office of Public Accountant (KAP) in Bali. The sample used in this study as many as 99 respondents. Data analysis techniques used in this study are Multiple Linear Regressions. Based on the result of the study it can be seen that (1) competence significant positive effect on audit quality. (2) independence significat positive effect on audit quality. Suggestions that can begiven by researchers is a Public Accounting Firm in Bali is expected to be rountinely provide training to auditors, always apply the regulations in carry out audits strictly and always supervisethe auditors in carrying out auditing and guiding auditors.
Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Ditinjau Dari Perspektif Balance Scorecard (BSC) I Wayan Rudiana; Ni Putu Ayu Kusumawati; 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.v3i4.3456

Abstract

The Balanced Scorecard is an approach to assessing company performance because it canprovide a comparison of the financial and non-financial sides. The method used in thisresearch is descriptive quantitative method. Perspective The results in this study indicatethat the financial perspective, ROE, DER, and CR obtain good criteria. The customerperspective gets good criteria and the results of the satisfaction questionnaire are verysatisfying to the company's performance. The internal business received the results ofinnovation and operations carried out by the company went well. The perspective oflearning and growing obtains satisfactory results. Final assessment, all criteria in thecategory are quite good.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Ni Ketut Ayu Ashari
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.v3i4.3458

Abstract

The purpose of this research is to determine the impact of firm size and leverage on the integrity of financial statements. The population in this study was all companies on the IDX in the infrastructure, utility, and transportation sectors, and the sampling technique used was purposive sampling, yielding a sample of 69. Multiple linear regression was used as a data analysis technique. According to the findings of this study, the firm size variable has no significant effect on the integrity of financial statements in infrastructure, utility, and transportation sector companies listed on the Indonesian stock exchange. While the leverage variable has a positive and significant effect on the integrity of financial statements in the infrastructure, utilities, and transportation sectors listed on the Indonesian stock exchange.
PENGARUH EQUITY SENSITIVITY, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Ni Kadek Devia Julyanti; I Wayan Sudiana
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.v3i4.3464

Abstract

Ethical behavior is behavior that is in accordance with social norms related to right and good actions, ethical behavior can determine individual qualities. This study aims to determine the effect of equity sensitivity, ethical sensitivity, and locus of control on the ethical behavior of students in the Accounting Study Program at the Hindu University of Indonesia. This research is a type of quantitative research. The population of this study were active students of the Accounting Study Program at the Hindu University of Indonesia with a sample of 265 students. The sampling technique used is probability sampling technique using the slovin method of calculation. The data source is primary data which is processed using SPSS 25 Version for Windows which is obtained through questionnaires. The data analysis technique used is multiple linear regression analysis, coefficient of determination, t statistical test, and F statistical test. The outcomes of this study concluded that equity sensitivity and ethical sensitivity have a positive and significant effect on students's ethical behavior, while locus of control has a positive and insignificant effect on students's ethical behavior.
PENGARUH MOTIVASI BELAJAR, EFEKTIVITAS PEMBELAJARAN DARING, DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MASA PANDEMI COVID – 19 Ni Komang Ayu Priantini; Rai Dwi Andayani W
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.v3i4.3465

Abstract

College level accounting education has the aim of educating students so that these students have good knowledge of accounting so that they can produce competent students as professional accountants, to be able to have adequate academic knowledge and added value, a good understanding of accounting is required. This study aims to determine the effect of learning motivation, effectiveness of online learning, and emotional intelligence on the level of accounting understanding during the covid-19 pandemic. The population in this study includes active students of the Accounting Study Program at the Hindu Indonesia University class 2018-2019 as many as 448 students. The number of samples in this study were 82 people who were determined by calculating the Slovin formula and tested using multiple linear regression analysis techniques. The results of this study indicate that (1) learning motivation has a positive effect on the level of accounting understanding during the covid-19 pandemic. (2) The effectiveness of online learning has a positive effect on the level of accounting understanding during the covid-19 pandemic. (3) Emotional intelligence has a positive effect on the level of accounting understanding during the covid-19 pandemic. In the future, the results of this study can be used as material for consideration in designing regulations and learning methods that can be used to improve the ability and comprehension of students regarding accounting courses.
PENGARUH WHISTLEBLOWING, SPIP, GOOD GOVERNANCE, DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DANA DESA Kadek Sinta Prameswari; Putu Cita Ayu; Ni Putu Trisna Windika 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.v3i4.3466

Abstract

“Fraud is an act against or violates the law by people from within or from outside the organization, with the intention of obtaining personal or group benefits, directly or indirectly harming other parties. In an effort to minimize the occurrence of fraud, a preventive measure is needed, namely the prevention of fraud. Fraud Prevention is an action or effort to prevent or restrain someone from committing fraud that can be detrimental. This study aims to determine the effect of the whistleblowing system, the government's internal control system, good government governance, and the competence of the village apparatus on preventing fraud in the management of village funds. This research was conducted at the Village Office in East Denpasar District. The sample in this study consisted of 56 village officials. The sampling method used is the saturated method.. The results showed that the variable whistleblowing system, government internal control system, good government governance, and village apparatus competence had a positive and significant effect on preventing fraud in the management of village funds”.
PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PERAN PERANGKAT DESA DAN SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS Ayu Lia Juwitha Dewi; Ni Komang Sumadi; 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.v3i4.3467

Abstract

Accountability is an important element that must be maintained in the organization. openness will bring a healthy organization. The writings compiled in this thesis are made to see things that can cause accountability to appear higher. As for the elements studied, namely the Competence of the Village Fund Management Apparatus, the Role of the Village Apparatus, and Human Resources. The number of samples in this study was 162 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The research found that the bottom line is that accountability will experience an increase when the competence of the village fund management apparatus, the role of village officials, and human resources is maintained and improved.
PENGARUH KOMPETENSI, AKUNTABILITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Made Widya Pradnya Dewi
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.v3i4.3472

Abstract

This research aims to examine and analyze the effect of Competence, Accountability, Professionalism on the quality of audits at Public Accounting Firms in Bali. The population in this research were all auditors working in Public Accounting Firms in Bali with a total of 108 auditors at 15 KAPs in Bali with a sample of 85 auditors. The data collection technique in this research used a questionnaire. The method of determining the sample uses the purposive sampling method, namely auditors who have at least 1 year of work experience as this data processing method.

Page 33 of 54 | Total Record : 540

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