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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 Insentif Pajak Dalam PMK No. 82 Tahun 2021, Pengetahuan Wajib Pajak, Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Denpasar Ketut Budi Artawan; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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.v4i1.3578

Abstract

This study aims to analyze the effect of tax taxes in PMK no 82 of 2021, taxpayer knowledge, and tax taxes on MSME taxpayer compliance in Denpasar City. This research was conducted in Denpasar City. The object of the research is taxpayer compliance obtained by taxes, taxpayer knowledge, tax services and taxation taxes. This research uses the population of MSMEs in Denpasar City which are recorded at the East and West Denpasar KPP as many as 224,913 businesses. The results of the analysis of the applicable sample for the population. So, the sample used must be able to represent the population. The method of entering the sample uses purposive sampling, which is to determine the sample based on certain criteria. the sample size used is the slovin formula with the number of samples in this study rounded up to 100 people who are obliged to determine the MSME tax. The technique for taking samples is incidental sampling. The distribution of the questionnaires was carried out using a google form considering the pandemic situation, which was analyzed by linear regression. The results showed that PMK No.82 Year 2021 tax incentives, taxpayer knowledge, and tax taxes had a positive and significant impact on MSME taxpayer compliance in Denpasar City.
Pengaruh Bystander Effect, Ketaatan Aturan Akuntansi dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Fraud Akuntansi Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Susut Kabupaten Bangli Ni Luh Ita Pratiwi; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
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.v4i1.3579

Abstract

This research is structured with the aim of analyzing what factors can influence the level of accounting fraud tendency in a company. In this study, several factors will be analyzed, namely the bystander effect, compliance with accounting rules and the effectiveness of internal controls. bystander effect, compliance with accounting rules and effectiveness of internal control. This study uses LPD employees as the research population where the number of samples is 75 people. This study uses multiple linear regression analysis techniques with the result that an increase in the bystander effect in the institution will actually lead to an increase in fraud. Compliance with accounting rules and the effectiveness of internal controls that are continuously improved are proven to be able to reduce the possibility of fraud in the organization. The advice given by the researcher is that the LPD in the Shrinking District is expected to always protect employees who dare to report fraud, besides that the LPD in the Shrinking District should give strict sanctions to employees who do not comply with accounting rules and the LPD in the Shrinking District is expected to implement internal control properly.
Pengaruh Pengendalian Internal dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Ida Bagus Putu Narayana; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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.v4i1.3580

Abstract

This study was made to determine the relationship of variables that can affect the tendency of fraud. Those variables are internal control and ets culture in the organization. cooperatives as a whole that are still active in Gianyar district were chosen to be the research sites. The sample of this study amounted to 81 people where the data will be collected later by the process of distributing questionnaires. SEM PLS was used as an analytical method in this study. In this study it was found that the level of accounting fraud can be reduced by improving the internal control system and coupled with an organizational ethical culture that is well implemented in the company.
Pengaruh Independensi, Akuntabilitas dan Keahlian Profesional Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan Ni Kadek Dwi Oviyanti; Ni Komang Sumadi; 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.v4i1.3581

Abstract

Performance is a result achieved by a person during the work process. This study was made to look at the factors that can cause the performance of supervisors to increase, namely Independence, Accountability and Professional Expertise. All employees from 29 LPDs who are active in Payangan District are used as the population of this study. In this study, a saturated sample was used to determine the number of samples until it was found that 96 respondents were used as research samples. In this study, it was proven that the supervisor's performance could increase if the independence, accountability and professional expertise were improved.
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Provinsi Bali Ni Ketut Krisna Dewi; Ni Wayan Yuniasih
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.v4i1.3582

Abstract

This study was conducted to determine the effect of the competence and work experience of auditors on the quality of the results of the audit of internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office. The design of this research is quantitative research which in the research process uses data in the form of numbers. The population in this study were all internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office, totaling 61 people. The sampling technique used was saturated sampling technique because the entire population was used as the research sample. Data were collected by means of observation, interviews, questionnaires and documentation studies. The data analysis techniques used in this study were validity and reliability tests, classical assumption tests, analysis of the coefficient of determination (adjusted R square) and model feasibility tests. Based on the results of research that has been carried out where it was found that competence has a positive and significant effect on the quality of the audit results and the auditor's work experience has a negative and significant effect on the quality of the audit results.
Pengaruh Bystander Effect, Efektivitas Pengendalian Internal dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa Ni Wayan Widiantari; 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.v4i1.3583

Abstract

An act of violating the law that is carried out intentionally to gain personal gain and harm many people is often referred to as a tendency to fraud. The tendency of fraud that continues to be allowed will cause losses for the company to bankruptcy. With this in mind, this study was conducted to analyze the relationship between the bystander effect, internal control effectiveness, and financial pressure on the propensity for accounting fraud. Employees at LPD LPD in Penebel District were used as a population with a research sample of 163 respondents. This study uses multiple linear regression analysis techniques which then produce data showing that the bystander effect and increasing financial pressure will make the tendency of fraud to be higher. The effectiveness of good internal control will reduce the level of tendency to fraud.
Pengaruh Efektifitas Pengendalian Internal dan Moralitas Individu Terhadap Kecenderungan Kecurangan Di LPD Se-Kecamatan Melaya Kabupaten Jembrana Ni Luh Putu Ayu Remy Octaviani; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v4i1.3584

Abstract

Cheating propensity is a situation where the likelihood of cheating is very high and the consequences are detrimental to othersThis study was conducted in the Melaya District of Regency Jembrana to determine the relationship between the effectiveness of internal controls and the morale of individuals who are prone to misbehavior in LPD. This study uses all his LPD staff as the study population, a total of 71 samples, and study data are analyzed using multiple linear regression methods. The results of this study show that improving internal controls and employee morale can reduce an organization's exposure to fraud. In the future, LPD should improve the internal control system within the organization. Strict sanctions should be implemented for violations occurring within the organization so that employees have a deterrent and good work discipline is established.
Kecerdasan Emosional, Motivasi, Internal Locus of Control dan Niat Menjadi Akuntan Publik I Wayan Agus Irmawan; I Putu Deddy Samtika 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.v4i1.3585

Abstract

Public accountants are one of the professions in the accounting field, whether it is working in a public accounting firm or opening their own public accounting firm. Intention to become a public accountant can be influenced by many factors, including emotional intelligence, motivation, and locus of control. The purpose of this study was to determine the effect of emotional intelligence, motivation, and locus of control on students' intentions to become public accountants. This research was conducted at the Hindu University of Indonesia on 194 students of the Accounting Study Program, Faculty of Economics, Business, and Tourism class of 2019 and by using the Slovin Formula, a sample size of 66 people was determined using a simple random sampling technique. Data was collected by conducting interviews and questionnaires using a five-choice Likert Scale. The data analysis technique was carried out by multiple linear regression analysis. The results of the analysis prove that the regression model has met the requirements of the model's feasibility, the results of the determination test show the magnitude of the influence of emotional intelligence, motivation, and locus of control on the intention to become a public accountant by 84.2 percent. The results of multiple linear regression analysis prove that emotional intelligence, motivation, and locus of control have a positive and significant effect on the intention to become a public accountant.
Pengaruh Efektivitas Pengendalian Internal, Profesionalisme Badan Pengawas Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan Ni Made Ari Suryani; I Putu Deddy Samtika 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.v4i1.3588

Abstract

In order to limit the risk of fraud in village credit institutions, this document is structured in such a way that the elements that cause fraud, such as the effectiveness of internal control, the professionalism of the supervisory body, and the morality of management, may be determined afterwards. The research population consisted of 10 operational LPDs with 162 employees. The sample size is 89, with purposive sampling as the method of selection and regression analysis as the method of testing. The findings of this study show that internal control efficacy, supervisory body professionalism, and competent management can all help to lower the level of fraud in an institution. This study can be used as an example for firms that want to avoid high levels of accounting fraud in their own operations.
Pengaruh Akuntabilitas, Transparansi Terhadap Kinerja Anggaran Pada Instansi Pemerintah Se-Kota Denpasar Anak Agung Gede Dalem Sukawati Dewa Nata; Cokorda Gde 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.v4i1.3589

Abstract

A number of factors that can affect budget performance include accountability, transparency and participation in budgeting. The purpose of this study was to determine the effect of accountability and transparency on financial performance in government agencies throughout the city of Denpasar. The number of samples taken were 105 respondents. The sampling technique used is purposive sampling, while the analysis technique used is descriptive statistical test, classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test, instrument test consisting of validity and reliability test, feasibility test of the model used consists of coefficient of determination (adjusted R2), F test, and statistical test (t test), and multiple linear regression analysis. The test results show that there is a positive and significant effect between accountability on budget performance in Government agencies throughout the city of Denpasar. Judging from the results of the t test, the parameter coefficient value is 0.585 with a significance level of 0.000. There is an insignificant effect between transparency on budget performance in government agencies throughout the city of Denpasar. The parameter coefficient value is 0.119 with a significance level of 0.110.

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