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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 480 Documents
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PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI Kadek Ayu Laksmita; Ni Komang Sumadi; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.972

Abstract

The purpose of this research to find influence of liquidity and leverage on the financial performance with management assets as moderating variabel of trade and non financial service sector in Indonesia Stock Exchange in 2016 to 2018. Data analysis technique used is multiple linear regression analysis and sample using purposive sampling technique and obtained 78 companies in each year. The results of showed liquidity, leverage, and management assets simultaneously affect on the financial performance. Partially liquidity had a positive effect on financial performance. As for leverage variable had a significant negative effect on financial performance. In this research also shows the role of management assets is not able to moderate the influence of liquidity on the financial performance. Management assets also not be able to moderate the influence of leverage on the financial performance.
PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LPD DI KECAMATAN TEGALLALANG Ni Komang Nitimiani; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.973

Abstract

This study aims to determine the effect of individual morality, information asymmetry, and the effectiveness of internal control on the tendency of accounting fraud on LPD in Tegallalang sub- district. The population in this study were all LPD employees in Tegallalang District. The number of samples taken was 168 employees, with a purposive sampling method. This research method uses quantitative research methods with primary data obtained from questionnaire data measured using a Likert scale. The analysis technique used is multiple regression analysis using SPSS 21.00 for Windows. The results of this study indicate that Individual Morality and Effectiveness of Internal Control have a negative and significant effect on the tendency of accounting fraud in the LPD in Tegallalang District, while the Asymmetry of Information has a positive and significant effect on the tendency for accounting fraud in the LPD in Tegallalang District.
PENGARUH BUDAYA ETIS ORGANISASI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN SENSITIVITAS ETIKA AUDITOR SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Putu Sintya Utami Dewi; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.974

Abstract

The purpose of this study is to study and obtain evidence about the culture and organization associated with quality that is moderated by the ethical sensitivity of auditors at the Public Accounting Firm in Denpasar. Location of the study was conducted at the Public Accountant Office in Denpasar. The sampling technique used was purposive sampling, namely the determination of sampling with a specific purpose. Methods of data collection using questionnaires, interviews, observation and document recording. Testing the validity and reliability of the variables shows that the instrument variables are fully valid and reliable. The classic assumption test on the regression model shows that the data is normally distributed, does not contain heteroscedasticity and does not contain any multicollinearity.The results of the regression analysis show that the independent variables influence the variation of the variable preparation of financial statements (dependent). Hypothesis testing using the statistical test of t shows that the organizational ethical culture variable on audit quality shows the significance value of the t test of 0.020 which is smaller than α (real level) = 0.05, so it can be concluded that the organizational ethical culture is positive towards audit quality. Integrity variable on audit quality shows the significance value of t test of 0.019 which is smaller than α (real level) = 0.05, it can be concluded that the integration is positive for audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of an organization's ethical culture to audit quality is approved by a significance value of 0.003 which concluded that the auditor's ethical sensitivity can strengthen the organizational ethical culture's relationship to audit quality. The role of the auditor's ethical sensitivity in moderating the relationship of integrity to audit quality is considered by a significance value of 0.038 which added to the ethical sensitivity of the auditor can increase the integrity competence of audit quality.
PENGARUH LABA TUNAI, LABA AKUNTANSI, DAN EARNING PER SHARE (EPS), TERHADAP DIVIDEN KAS PADA KAS PADA SELURUH PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018 Ni Putu Budi Ariastuti; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.975

Abstract

Thej purpose ofj thisj study isj to examine thej effectj ofj cashj earningsj, accountingj earnings andj earnings perj sharej on cashj dividendsj.Thej population inj thisj study werej allj manufacturingj companiesj listedj on thej Indonesiaj Stockj Exchangej (IDX) ofj 154 companiesj. Research samplesj usingj purposive samplingj methodj, with a totalj sample ofj 129 samplesj. Thej analysisj technique usedj isj classicalj assumptions andj multiple linearj regression analysisj.Thej results showedj thej cashj profitj variable had a positive andj significant effectj on cashj dividendsj, which wasj indicatedj by thej cashj profitj variable value ofj 0.250 andj a significant value ofj 0j.002j. Thej results ofj thej accountingj profitj variabalj have a positive andj significant effectj on cashj dividendsj, which isj indicatedj by thej variable value ofj accountingj earnings ofj 0,337 andj a significance value ofj 0,000j. While earningj perj sharej hasj a negative butj significant effectj on cashj dividendsj shown inj beta) ofj -0j.335 andj significant atj 0,000j.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI, DAN KUALITAS TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Komang Adhi Rivan Niagawan; Ni Putu Yeni Yuliantari; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.976

Abstract

The purpose of this study was to determine the effect of human resource competence, information systems and quality of information technology on the application of accrual-based government accounting standards. The sample used in this study were 93 people. The data analysis techniques used in this study were the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. obtained a regression coefficient value of 0.680 and sig 0.000. (2) the information system has a significant positive effect on the application of SAP, where the regression coefficient value is 0.767 and sig 0.001. (3) IT quality has a significant positive effect on the application of SAP, where the regression coefficient value is 0.719 and sig 0.000 (4) simultaneously HR competence, information systems and IT quality on SAP implementation, where the F value is 96.808 and the significance is 0.000. The amount of influence of the independent variables on the application of SAP is 75.8%.
PENGARUH BUDAYA ORGANISASI, KOMPETENSI APARATUR DESA DAN INTEGRITAS APARATUR TERHADAP PENCEGAHAN FRAUD YANG TERJADI DALAM PENGELOLAAN ALOKASI DANA DESA I Gusti Ayu Agung Trisna Widyani; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.977

Abstract

The purpose of this research is whether the organizational culture, the competence of the apparatus of desai and the integrity of the apparatus have an effect on the prevention of fraudi that occurs in managing the allocation of desai funds in the administration of the village of Blahbatuh. The object of this research is all the desai offices in the Blahbatuh district. In this research, a purposive sampling method was chosen with a total sample of 72 apparatus. The data analysis techniques used in this research are descriptive statistics, validation test, reliability test, classical assumption test, multiple linear regression, determination coefficient, F test and t test. The results of this research show that organizational culture has a positive influence on the prevention of fraudi with a positive coefficient of 0.183 with a significance value of 0.008 <0.05. This means that it supports a culture of organization and prevention of fraudi and increases this level. Apparatus competency has a positive effect on the prevention of fraudi with a positive coefficient of value of 0.466 with a significance value of 0.001 <0.05. This means that the competence of the apparatus is better and the prevention of fraudi will increase. Apparatus integration has a positive effect on the prevention of fraudi with a positive coefficient value of 0.221 with a significance value of 0.042 <0.05. This means that the stronger the integration then the prevention will be the better.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Ni Luh Wulan Artini; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.978

Abstract

The purpose of this study was to examine the effect of Regional Financial Report Presentation, Financial Statement Accessibility and Internal Control Systems on Regional Financial Management Accountability (Empirical Study at the Regional Financial and Revenue Management Agency (BPKPD) Klungkung Regency). This research was conducted at BPKPD Klungkung Regency with a total sample of 57 employees, with a purposive sampling method. The type of data used is primary data. The data was collected by using questionnaires and data processing using multiple linear regression analysis. The results of this study indicate that (a) the regional financial statement presentation variables affect the accountability of regional financial management. (b) the variable of financial report accessibility has no effect on the accountability of regional financial management (c) the variable of the internal control system has no effect on the accountability of regional financial management.
PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL DI KABUPATEN GIANYAR TAHUN 2017-2018 Ni Komang Kharisma Mia Mahartiningsih; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.979

Abstract

In improving public services, budget allocations must be more for the public interest like capitak expenditure. Sources of regional funding in creating regional infrastructure one of them is left over budget financing and employee spending. The aim of this research is to find out the influence remaining budget financing and employee expenditure towards capital expenditure. This research as conducted in the OPD in the Gianyar Regency with secondary data. Where the sample used is the same as the population. The study population and sample was 50.the theory used is agency theory. And the data used is secondarydata. From the research result obtained that the rest of the budget financing has not effect on capital expenditure and employee expenditure has a positive effect on capital expenditure.
PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALLITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Putu Apriliana Devi; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.981

Abstract

This study aims to determine thei effect ofi professionalism and professional ethics on thei considerationi ofi thei level ofi materiality in thei examinationi ofi financial statements at public accountingi firms in Balii. thei total populationi in this study was 99 auditoris spread throughout thei Public Accountingi Firm (KAP) in Balii. Based on thei considerations, 82 people were sampled in this study. thei datai analysis technique used is multiple linear regression statistical analysis. Based on thei results ofi datai analysis, thei results show that professionalism has a positive effect on thei considerationi ofi materiality level in auditingi financial statements in KAP in Balii and professional ethics has a positive effect on thei considerationi ofi materiality level in auditingi financial statements on KAP in Balii.
PENGARUH PROFESIONALISME DAN KEPUASAN KERJA TERHADAP KUALITAS AUDITI Ni Luh Putu Sukesiyanti; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.982

Abstract

This study aims to determine the effect of auditory professionalism and job satisfaction in the face of auditee quality at the Public Accountant Office in Bali Province. The agency theory related to the auditee problem shows that the request for auditee services arises because there is a conflict of interest between management as an agent and an owner understands as a principal. This research was conducted at the Public Accountant Office in Bali with eleven offices in 2019 with 99 auditory people as samples through the purposive sampling method. Data collection is done by distributing questionnaires. 45 questionnaires were analyzed through moderation analysis regression (MRA) technique. The results showed that professionalism had a positive effect on auditee quality with a parametric coefficient value of 0.798 with a significance level of 0.000. This means that there is a high level of professionalism so that the quality of the auditee will be higher and will be found to produce highly qualified auditee reports. Job satisfaction does not affect the auditee quality with a parametric coefficient value of 0.183 with a significance level of 0.117. This means that in order to fulfill the maximum performance of an auditory person, it must be based on the seriousness of the time which is measured by the quality of the work produced.

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