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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 Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop” Ni Gusti Ayu Tika Tiari; 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.v4i1.3590

Abstract

This research was conducted to discover how much the quality of financial reports areinfluenced by the application of SAK EMKM and the use of accounting information technology. 37 coffee shops were involved as respondents. The statistical analysis test used multiple linear analysis with the help of SPSS software. Result of this study prove that SAK EMKM significantly affects financial report, at the same time information technology has negative end result on the quality of MSME financial reports.
Pengaruh Fee Audit, Independensi Dan Profesionalisme Auditor Terhadap Kualitas Audit Di KAP Provinsi Bali Desak Ayu Gita Padma Wedari; Ni Komang Sumadi
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.v4i1.3591

Abstract

Issues regarding audit quality related to the implementation of the correct application of audit standards by auditors have become a public discussion in recent years. The cause of this phenomenon is identified by the existence of a biased assessment of the independence and professionalism of the auditor which is not fully interpreted by the client as well as negotiations at the beginning of the employment contract regarding the amount of audit fee received by the auditor, which is also considered to have an effect on the quality of the audit process produced by the auditor. The purpose of the study was to determine the effect of audit fees, independence and professionalism on the quality of the audit process. A public accounting firm in Bali that is registered as a member of IAPI was chosen as the research location with auditors as the sample. The number of samples used in the data analysis is 93 samples. Data collection using a questionnaire (questionnaire) and multiple linear regression analysis was used as an analytical technique. The results of data processing show that audit fees, independence, and professionalism have a positive and significant effect on the quality of the audit process either simultaneously or partially. Keywords: amount of audit fee, independence, professionalism, audit quality.
Pengaruh Kompetensi, Objektivitas, Dan Sensitivitas Etika Profesi Terhadap Kualitas Hasil Audit Pada Kantor Akuntan Publik Provinsi Bali Ni Wayan Wintari; Rai Dwi Andayani W
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.v4i1.3592

Abstract

The research objective is to analyze the effect of competence, objectivity, and sensitivity of professional ethics on the quality of audit results. Auditor quality is the expertise and knowledge of auditors in finding and reporting violations in the accounting system. A high quality audit is the auditor's demand so that the financial statements of interested parties are a big responsibility. The population in this study were all auditors of Public Accounting Firms (KAP) in the Bali region who were still active. Of the 15 KAPs registered at the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. Sampling was carried out using the purposive sampling method and the number of samples was 110 respondents. Questionnaires were used for survey data collection as the method in this study. Multiple linear regression analysis technique was used in this study for data analysis. From the results of the hypothesis test, it was found that competence, objectivity, and sensitivity of professional ethics had a significant positive effect on the quality of audit results. Competence is simultaneously shown in the value of the coefficient of determination.Keywords: competence, objectivity , sensitivity, audit quality
Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa ( LPD ) Di Kecamatan Penebel I Made Gede Moniarta Jaya; 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.v4i1.3593

Abstract

The research to discover the principles of good corporate governance on the financial overallperformance of village credit score establishment ( LPD ) in Penebel Subdistrict.The population in this studi was in 20 LPD in Penebel Districts, Tabanan Regency with a sample number of 40 respondents. Sample determination methods by purposive sampling, data analysis techniques used are descriptive statistics, validity testss, reliability testss, classicall asssumption testss, multipple linear regressions analyssis, determination coefficients (R2), F tests, t tests. The resultted of this study showed thats: Transpareency variable, Accountaability variable Indepndence variable ,Fairneess variable and have a possitive and significantt effect on the the Villlage Creditt Institutionn (LPD) in Penebel District Financial Performance and Respnsibilityvariable has an insignificant negative effect Financial Performance on the Village Credit Institution (LPD) in Penebel District
Pengaruh Rasionalisasi, Pengendalian Internal Dan Locus Of Control Terhadap Kecurangan Akuntansi Ida Bagus Ananda Narayana; Putu Cita Ayu; Putu Nuniek Hutnaleontina
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.v4i1.3594

Abstract

The aim of research is to Obtaining empirical evidence of rationalizing effects, internal control effect and locus of control on fraud in LPD district of Abiansemal Badung. The LPD of Abiansemal District turned into selected on this take a look at due to the fraud phenomenon that befell in one of the LPDs of Abiansemal District. The population in this study were LPDs in Abiansemal District totaling 33 active LPDs. Sampling with saturated sampling technique. The samples taken were 136 respondents. Data collection techniques by means of observation, interviews, and questionnaires. Multiple linear regression analysis technique is an analytical technique used in this research. The results displau rationalization effect and locus of control have a positive and significant effect on the accounting fraud variable. While internal control has a negative and significant effect on accounting fraud at the Village Credit Institution, Abiansemal District. The study hope can help the diamond theory as theoretical implication. It is expected that this can provide information to improve internal control effect and then reduce the rationale and place of control over fraud committed by internal parties of the LPD, with practical implications for investigations.
Pengaruh TQM, Karakteristik Sia Dan Environmntal Uncertinty Terhadap Kinerja Manajerial Di Instansi Pemerintahan Daerah Kabupaten Jembrana I Gusti Agung Ayu Ngurah Sri Novita Dewi; Sang Ayu Putu Arie Indraswarawati
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.v4i1.3595

Abstract

Leadership performance is work done by a person in leadership roles. The aim of this research is to pointing the effects of TQM on managerial performance in Jembrana Regency government agencies in the quality of public services. The 100 people interviewed for this study were leaders who worked in regional apparatus organizations, such as service heads, division heads, section heads, and section heads in Jembrana district government agencies. The purposive sampling method is used to determine the sample. Artificial analysis has shown that tqm has a positive and relevant to management performance variables. There is no evidence to suggest that the characteristics SIA have any significant impact on managerial performance or environmental sustainability. uncertainty does not have significant impact on the managerial effectiveness variable.
Analisis Efisiensi Dan Efektivitas Dalam Pengelolaan Keuangan Badan Usaha Milik Desa Ni Luh Gede Suastini; I Putu Fery Karyada
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.v4i1.3596

Abstract

This study aims to determine the efficiency and effectiveness of the financial management of the Paksebali Village Owned Enterprise (BUMDesa) in Paksebali Village, Dawan District, Klungkung Regency. The data analysis technique used in this research is descriptive qualitative analysis with efficiency ratios and effectiveness ratios. The results the study are based on guidelines unit on the effectivenessof the BUMDesa financial management from t2017 to 2020 on average above 90%, this means that the Paksebali BUMDesa financial managements is included in the effective category. The results of measuring the efficiency level of Paksebali BUMDesa financial management efficiency levels from 2017 to 2020 are included in the inefficient category, this is because Paksebali BUMDesa expenditures are still very high compared to the total revenue from BUMDesa business units. Expenditures that are still very high based on research results occurred in 2019 – 2020 due to the impact of the Covid – 19 pandemic. Paksebali BUMDesa should first calculate the allocation of cost to costs to be incurred, so that there is no waste in financial management in the following year.
Pengaruh Kesesuaian Kompensasi Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Luh Putu Ayu Rismayanti; 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.v4i1.3597

Abstract

The fact that accounting fraud is caused by several factors including weak internal control and inadequate compensation. The purpose of this study was to determine the effect of compensation and the effectiveness of internal control on accounting fraud. This research was conducted in village administrations in West Denpasar District. The number of samples taken was 31 respondents. The sampling technique used is saturated sampling, while the data analysis technique used is the descriptive test, classical assumption test consisting of normality test, multicollinearity, and heteroscedasticity test, instrument test consisting of validity and reliability test, test the right model that 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 of Compensation Suitability on Accounting Fraud. Judging from the results of the t-test, the parameter coefficient value is 0.442 with a significance level of 0.001. There is a positive and significant effect on the Effectiveness of Internal Control on Accounting Fraud. Judging from the results of the t-test, the parameter coefficient value is 0.713 with a significance level of 0.000.
Pengaruh Religiusitas, Keadilan Organisasi, dan Asimetri Informasi Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Keuangan LPD Anak Agung Putu Siska Pramita Dewi; Ni Wayan yuniasih; Ni Ketut Muliati
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.v4i2.3716

Abstract

This research aims to look at how religiosity, organization justice, and information asymmetry affect fraud prevention in village credit agency (LPD) financial management. The population of this research consisted only of managers and employees of Village Credit Institutions (LPD in Penebel District, Tabanan Province, with a total of 63 LPDs), and the sample for this research consisted of 229 people. In the data collection method used in this research, the probability sampling method was used for the judgment method sample. This research uses multiple regression analysis to analyze the data. The results of the research show that religiosity, institutional equity, and information asymmetries have a positive and big impact on fraud prevention in the financial management of Village Credit Departments (LPDs) in the Penebel District of Tabanan.
Independensi, Kompetensi Profesional dan Locus Of Control dalam Mempengaruhi Kualitas Audit Judgment Putu Ariyati Apsari; Putu Cita ayu; Putu Nuniek Hutnaleontina
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.v4i2.3759

Abstract

This study examines how independence, professional competence, and locus of control influence audit judgment (a case study of the Bali Province Financial Audit Board). The people in this study were the forty auditors who worked for the Audit Board of the Representatives of the Province of Bali. Forty people were chosen as samples for this study using the purposive sampling method, and the results were analyzed using multiple linear regression techniques. This study's findings demonstrate that independence positively influences audit judgment. Professional competence influences audit judgment positively; locus of control influences audit judgment positively. Based on the research results, it is hoped that in the future, the auditor will maintain a certain level of independence, use the skills they already have to form a reasonable and accurate audit opinion and learn more skills that can help them make a good audit judgment.

Page 36 of 54 | Total Record : 540

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