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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 FAKTOR – FAKTOR FRAUD PENTAGON TERHADAP FRAUDULENT FINACIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2018 Nathania Ivena Daud; 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.v1i2.985

Abstract

Fraud is a presentation of financial statements that is intentionally made incorrect (contains misstatements). This is being done so that the company looks to have a good financial performance in front of the users of financial statements. There are various factors that cause the occurrence of fraudulent financial reporting, therefore in this study, researchers tried to detect fraudulent financial reporting by using fraud pentagon. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection technique in this study used purposive sampling to obtain 165 samples. The data analysis technique used is multiple linear regression analysis. The results of this study reveal the variables that have a significant effect on fraudulent financial reporting are Financial Targets, External Pressure, Auditor's Opinion, and Dualism. While Ineffective Monitoring, Quality of External Audit, and Change of Directors do not affect fraudulent financial reporting.
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, SENSITIVITAS ETIS DAN MACHIAVELLIAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GIANYAR Dewa Ayu Riska Ari Dewi; Sang Ayu Putu Arie Indraswarawati
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.v1i2.987

Abstract

Whistleblowingj is thej disclosure ofj violationsj or unlawful acts, reportingj by an employee or one ofj thej members ofj thej organizationj (active or non-active) regardingj violations, which may be able to influence them inj thej act ofj committingj a violation. Thej purpose ofj this study was to determine thej effect ofj personalj costj, organizational commitment, ethical sensitivity and Machiavellianj to thej interest inj whistleblowingj inj thej regional apparatus organizationj inj Gianyarj. This research was carried out inj thej Gianyarj district apparatus organizationj usingj a questionnaire technique as a dataj collectionj method. Thej number ofj samples used was 92 respondenjts usingj a nonprobality samplingj method with a purposive samplingj technique and thatj met thej sample selectionj criteria. Dataj analysis techniques usingj multiple linear regressionj analysis. Based onj thej results ofj thej analysis show thatj personalj costj and organizational commitment does not significantly influence thej interest inj doingj whistleblowingj, while ethical sensitivity and Machiavellianj have a positive and significant effect onj thej interest inj doingj whistleblowingj.
PENGARUH INTEGRITAS, TEKANAN FINANSIAL DAN PERSONAL CULTURE TERHADAP KECURANGAN AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN JEMBRANA Ni Putu Chika Candra Pramesti; Cokorda Gde Bayu 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.v1i2.988

Abstract

Accountingt can help various parties to control company conditions more easily. Accountingt fraud ist thet most important problem thatt happens in Accountingt field. Accountingt fraud ist an act of cheatingt or deviation thatt ist intentionally done by cheating, manipulating, or causingt harm to a company, group, or individutal. This research aims to obtain empirical evidence about thet effect of integrity, financial pressure, andt personalt culturet on accountingt fraud in Jembranat district OPD usingt purposive samplingt method. Thet sample in this research was 28 OPD Jembranat regency with 112 respondentts, thet datat collection method thatt used in this research was a questionnaire method. Thet results showed thatt integrity had no significant effect on accountingt fraud, financial pressure had a positive andt significant effect on accountingt fraud andt personalt culturet had a negative andt significant effect on accountingt fraud.
PENGARUH KESEMPATAN INVESTASI, LIKUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Ni Made Putri Ratna Suari; Ni Wayan Alit Erlinawati
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.v1i2.989

Abstract

The purpose of this study to examine thei effect of thei variable investment opportunity set, Liquidity, leveragei and institusionali ownership on dividenid policy. This study uses manufacturing companies listed on the Indonesia Stock Echange period 2016-2018. The number of research population is 140 manufacturing companies, thei researchers used a purposive samplingi method and selected 31 companies that met the creteria. The analysis technique used in thei study is multiple linier regression analysis technique, classic assumption test including normality test, multicolinearity test, heteroskedastisitas test, autokolerasi test, hypothesis testing t-statistic and f-statistic to test thei feasibility of the research model. The result analysis shows that investment opportunity set negative effect, liquidity positive effect, leveragei and institusionali ownership have no effect on dividenid policy on manufacturing companies in Indonesia stock exchange period 2016-2018
PENGARUH KEPUTUSAN FINANSIAL, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 Ni Ayu Nesa Laksmini; 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.v1i2.990

Abstract

The companyis goal is to maximize thei companyis wealth or value for shareholders. Maximizingi thi value of the company is very important, meaningi that increasingi the value of the company also means increasingi the prosperity of thei shareholders which is thei companyis main goal. This study examines thei effect of investment decisions, fundingi decisions, dividenid policy, profitability and company growth on firm value. The number of samples in this study were 20 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that investment decisions, dividenid policy and profitability have a positive and significant effect on firm value. While company growth has a negative and significant effect on firm value, and fundingi decisions have no significant effect on firm value
PENGARUH TIME BUDGET PRESSURE, KONFLIK PERAN DAN PEMAHAMAN GOOD GOVERNANCE PADA KINERJA AUDITOR DI INSPEKTORAT PROVINSI BALI Ni Putu Devy Rismayanti; 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.v1i2.992

Abstract

Auditor performance is the work achieved by the auditorf in carrying out his duties based on the responsibilities given to him and becomes one off thef benchmarks in assessing whether thef work done by an auditor is goodf or vice versa. Generally thef decline in auditorf performance occurs due tof several factors such as pressuref and different instructions for completingf thef auditf. This study aims tof determine the time budget pressure, role conflict and comprehension of good governancef towards performance off the auditor in Inspectorate off Balif Province. Thef population off this study were all functional position auditor and all officials off local government affairs in Inspectorate of Bali Province and the samplingf method was using saturated or census sample method. This study used a sample of 56 respondents. Data analysis techniques used in this study is Multiple Linear Regression. Based on thef results off this study, it can be seen thatf timef budget pressure and role conflict have a significant negative effect on auditor performance. While comprehension of good governance has a significant positive effect on auditor performance.
PENGARUH LOCUS OF CONTROL, SIFAT MACHIAVELLIAN, SKEPTISME PROFESIONAL DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDITOR STUDI EMPIRIS INSPEKTORAT TABANAN Niski Aprilia; I Putu Nuratama
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.v1i2.994

Abstract

Dysfunctional audit behavior is thel auditorls deviant behavior from thel auditl standard. Allegations directed at thel auditorl proffession have an influence on unethical decision making, leading to dysfunctional behavior. This dysfunctional behavior can be caused by various factors, from thl characteristics of the auditors themselves and thel pressure in carrying out thl work. This study aims to determine the effect of locus of control, machiavellian nature, professional skepticism and turnover intention to dysfunctional audit behavior. The population in this studi were all internal auditor at Tabanan Regency Inspectorate and the sampling method was using saturated or census sample method. The sample used in this study was 36 internal auditors. Data analysis method used in this research is multiple linear regression. Based on the results of the study it can be seen that locus of control and professional skepticism have a negative effect on thel dysfunctional audit behavior, while the machiavellian nature and turnover intention have a positive effect on the dysfunstional audit behavior.
PENGARUH KEPUASAN PEMBAYARAN, KOMITMEN PROFESIONAL, DAN KOMITMEN ORGANISASI PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Putu Juna Sutrianta; Sang Ayu Putu Arie Indraswarawati; 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.v1i2.996

Abstract

Professionals in accounting are professions full of ethical decisions, especially in the profession of Tax Consultants. This study aims to determine the effect of payment satisfaction, professional commitment, and organizational commitment on ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali1 Province, while 155 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of payment satisfaction, professional commitment, and organizational commitment were both positive impact and significant influences on ethical decision making of the Tax Consultant in Bali Province.
PENGARUH SISTEM PELAPORAN, PARTISIPASI MASYARAKAT DAN PEMAHAMAN PERATURAN PEMERINTAH PADA AKUNTABILITAS PENGELOLAAN DANA DESA Ni Made Meisi Cahyani; 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.v1i2.998

Abstract

In the management of village funds it is demanded that there be an aspect of good governance in which one of the pillars is accountability. The purpose of the study was to determine the effect of the reporting system, community participation and understanding of government regulations on the village fund management accountability. This research was conducted in the villages in the Abiansemal sub-districtof Badung Regency.Method of determiningthe sample with a purposive sampling method. Data collection is done by distributing questionnaires. While the data analysis technique used id multiple linear regression. Based on the results of this study indicate that the reporting system, community participation and understanding of government regulations have a positive and significant effect on the accountabilityof the village fund management. This shows the better the reporting system, community participation and understanding of government regulations the better accountabilityof the village fund management carried out by village official. Based on the above conclusions, it is suggested that there is a need for choaching or training of the village government for an understanding of village fund management so that in the future a training program can be made or it can also be submitted to the local government.
PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014 - 2018 Ni Ketut Dewi Aryani; Ni Ketut Muliati
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.v1i2.1000

Abstract

Accounting conservatism is a basic characteristic of accounting in which the recognition of earnings applies the principles of prudence and vigilance due to the uncertainty of the economic environment. In this study, it is tested how the effect of financial distress, accounting asymmetry, company size and leverage in the application of the accounting conservatism method in the presentation of financial statements. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-2018. The sample was determined using purposive sampling method, with a total sample of 51 companies. This research uses classical assumption test and multiple linear regression to test the research hypothesis. The result of financial distress variable regression test is -0.040 with the value of Sig. 0.001 indicates that financial distress has a negative effect on accounting conservatism, so that a non-conservative accounting method will be applied in presenting the financial statements of companies experiencing high levels of financial distress. The regression value of information asymmetry is 0.418 with a Sig. 0.042 indicates that information asymmetry has a positive effect on accounting conservatism. This indicates that the increasing information asymmetry that occurs will result in a conservative presentation of financial statements. While the results of the regression test of company size with a regression coefficient of 0.091 and a value of Sig. 000 indicate that company size has a positive effect on accounting conservatism, which results in the larger the company size, the more likely it is to use conservative methods. The leverage regression coefficient is - 0.578 with the Sig. 0.000 indicates that leverage has a negative effect on accounting conservatism, which causes the company to choose a non-conservative accounting method in presenting financial statements if the company experiences a high level of leverage.

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