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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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ANALYSIS OF FACTOR AFFECTING PREMATURE TERMINATION OF AUDIT PROCEDURES (CASE STUDY :OF A BALI PROVINCIAL PUBLIC ACCOUNTING FIRM) Ayu Dianti; Kadek Dewi Padnyawati; 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.v1i2.1002

Abstract

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure.
PENGARUH AKUNTANSI FORENSIK DAN PROFESSIONAL SKEPTICISM DALAM PENCEGAHAN FRAUD STUDI KASUS PADA AUDITOR PERWAKILAN BPKP PROVINSI BALI I Gede Putu Tantra Suyasa; I Wayan Sudiana
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.v1i2.1004

Abstract

Fraud is axproblem that often occurs in public financial management, and this causes a weakening of the social and economic aspects of a country. Thisx study aims to determine the effect of forensic accounting and Professional Skepticism in fraud prevention, Case Study at BPKP Bali Province. The population in this study were all BPKP employees of the Province of Bali, while the object of thex study (sample) was as many as 64 people. Thex technique of determining the sample was using the purposive sampling method. The results showed that forensic accounting variables, and the application of Professional Skepticism were both positive and significant influences on fraud prevention.
PENGARUH KEMAMPUAN TEKNIK PERSONAL, KETERLIBATAN PEMAKAI DAN INFOMATION TECHNOLOGY SOPHISTICATION TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DI BPR KABUPATEN GIANYAR Ni Putu Cantik Lediana Putri; Putu Cita Ayu
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.v1i2.1006

Abstract

Accounting information system performance is a description of the level of achievement during using accounting information systems in a certain period, the purpose of this study is to determine thel effect of personal engineering abilities, user involvement, and information technology sophistication on the performance of accounting information systems. The population in this study are all employees who work at BPR ls located in Gianyar Regency. The sampling method used in this study is the non probability sampling method with a purposive sampling technique which is a sampling technique by determining certain criteria or considerations. Respondents in this study were 127 respondents. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of this study indicate that the ability of personal techniques has a positive and significant effect on the performance of accounting information systems, user involvement has a positive and significant effect on the performance of accounting information systems, and information technology sophistication has a positive and significant effect on the performance of accounting information systems on BPR in Gianyar Regency.
PENGARUH TIME BUDGET PRESSURE, PENGALAMAN KERJA, DAN KOMITMEN PROFESIONAL PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Ni Made Putri Dwi Yanti; 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.v1i2.1007

Abstract

Tax Consultant is one of the accounting professions that often experiences ethical dilemmas in carrying out his profession. This study aims to determine the effect of time budget pressure, work experience, and professional commitment to the ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali Province, while 149 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. The results showed that the time budget pressure variable had a negative and significant effect on ethical decision making of Tax Consultants in Bali Province, while work experience and professional commitment were both positively and significantly affected on ethical decision making of Tax Consultants in Bali Province.
PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Ni Kadek Seli Anggayasti; Kadek Dewi Padnyawati
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.v1i2.1008

Abstract

Tax has an important component in a country to carry out national development. In each year the largest contribution in state revenue to meet the APBN posture in tax revenues is approximately 70%. Thus, taxes become one of the largest funds for routine expenditure and development expenditure in the receipt of government funds in the State. The Effect of Tax Justice, Taxation System, Discrimination, Technology and Tax Information on Tax Evasion becomes the objective to find out more about the influence of each variable. The number of samples used in this study were 100 corporate taxpayers. Data collection techniques using a questionnaire. This research uses multiple regression analysis method with technical data analysis using descriptive test, data instrument test, and classic assumption test. The results showed that Tax Justice has an influence on tax evasion (tvalue taxation) for the Tax Justice variable which is 2,366 and significant that is equal to 0.020 <0.05, Taxation system has an influence on tax evasion (tax evasion) t-value for the Taxation System variable is 2,287 and a significance of 0.024 <0.05, Tax Discrimination has an effect on tax evasion t-value for the Tax Discrimination variable which is 2,232 and significant is 0.035 <0.05, Technology and Information taxation has the influence of the tax evasion (tax evasion) value of the t-count for the variable Technology and tax information is 2,181 and significant that is equal to 0.036 <0.05.
PENGARUH KEADILAN DISTRIBUTIF, KEPATUHAN PENGENDALIAN INTERNAL, DAN LOVE OF MONEY TERHADAP KECENDERUNGAN KECURANGAN PENGGUNAAN DANA DESA Ni Luh Putu Agustiari Sisca 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.v1i2.1009

Abstract

Fraud isl anl intentionall act by one orl more individuals inl management orl those responsible forl governancel, employeesl, andl third parties thatl involves thel use ofl guile to gainl anl unfair advantage orl breakl thel lawl. Generally thel tendency ofl fraud occurs because ofl pressure to commit fraud orl encouragement to take advantage ofl opportunities thatl existl. Thisl research aims to examine andl re- analyze thel influence ofl thel variables ofl distributivel justicel, compliance with internall control andl lovel ofl moneyl onl thel tendency ofl fraudulent use ofl village fundsl. Thel populationl inl thisl study were all village officials andl all BPD members inl thel Kerambitanl District ofl Tabananl Regencyl, while thel sample wasl 135 peoplel. Thel method ofl determiningl thel sample inl thisl study uses a purposivel samplingl techniquel. Datal collectionl wasl carried outl through a questionnaire thatl wasl distributed directlyl. Datal analysisl method used isl multiple linearl regressionl analysisl. Thel results ofl thisl study indicate thatl thel variables ofl distributivel justice andl lovel ofl moneyl havel positivel andl significant effects onl thel tendency ofl fraudl, while internall control compliance hasl a negativel andl significant effect onl thel tendency ofl fraudl.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA LPD SE- KECAMATAN DENPASAR UTARA Ni Made Mita Ariastuti; Rai Dwi Andayani W; Ni Putu Yeni Yuliantari
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.v1i2.1010

Abstract

The purpose of this study was to determine the effect of internal control, morality and the implementation of good corporate governance on fraud prevention in LPDs in North Denpasar District. There are 10 LPDs in the Village Credit Institutions (LPD) throughout North Denpasar District. The number of respondents who owned as many as 40 people with the perposive sampling method. Data collection was carried out through questionnaires. The data analysis technique used is the validity and reliability test, the classic assumption test, the coefficient of determination, the model feasibility test (F test), the t test, and multiple linear regression analysis. Based on the analysis, it is known that there is an effect of internal control, morality and the implementation of good corporate governance. has a positive effect on fraud prevention. This is evidenced as follows: 1.) Internal control with a value of t = 0.001 which is smaller than α (real level) = 0.05, thus H1 is accepted. 2.) Morality with a t value of 0.878 below α = 0.05, and a tcount of -0.155, thus H2 is rejected. 3.) The implementation of Good Corporate Governance with a value of 0.914 above α = 0.05, and a tcount of 0.109, thus H3 is rejected.
PROSEDUR PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT CENGKILUNG DENPASAR UTARA Ni Luh Dia Ayu Ningtias; Ni Putu Trisna Windika Pratiwi; Rai Dwi Andayani W
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.v1i2.1011

Abstract

LPD is a financial institution belonging to the Pakraman village that participates in the success of development, especially in the field of the village economy. The research with the title "Procedure for Providing Credit to Village Credit Institutions (LPD) in Cengkilung Traditional Village, North Denpasar", has a formulation of the problem. The purpose of this study was to determine the procedures applied by the LPD Desa Adat Cengkilung Denpasar in considering granting credit to prospective debtors. This research uses observational research methods, interviews, and documentation. The data sources used are secondary data, as well as data such as the history of the establishment of the LPD, organizational structure, creditors recapitulation, income statements, and balance sheets. This research uses comparative descriptive analysis technique. Based on the research conducted, it was found that the Cengkilung LPD in providing credit had not followed all the credit granting procedures in force in the Cengkilung Traditional Village LPD. The implementation of the credit distribution policy at the Cengkilung Traditional Village LPD has not yet referred to the prudential principle in lending.
PENGARUH KETERLIBATAN PEMAKAI, KOMPLEKSITAS TUGAS DAN DUKUNGAN MANAJER TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN DENPASAR SELATAN Ni Kadek Dwi Lestari Putri; 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.v1i2.1012

Abstract

The accounting information system helps in terms of making external reports, supporting routine activities, supporting decision making, planning and controlling and implementing internal control. The effectiveness of accounting information systems can be influenced by a number of factors including: the involvement of users or employees who use accounting information systems, the complexity of the work done by employees, and the support of top management. The purpose of this study was to examine the effect of user involvement, task complexity, and top management support on the effectiveness of the use of accounting information systems in Saving and Credit Cooperatives in South Denpasar District. The population used in this study were all Savings and Loan Cooperative employees in the South Denpasar District of 285 people. Determination of the sample using purposive sampling so that 83 people were obtained as samples. After testing the instrument and testing the classic assumptions, then data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the influence of user involvement on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.678, a t-test value of 8.831 and a significant value of the t test of 0.000 <0.05, so H1 was accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.261, a calculated t value of -2.069 and a significant value of t test of 0.042 <0.05, so H2 was accepted. The influence of top management support on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.451, a calculated t value of 2.636 and a significant value of t test of 0.010 <0.05, so that H3 is accepted. It is suggested to cooperatives to keep trying to develop and implement a better and quality accounting information system.
PENGARUH KONDISI INDUSTRI, KETIDAKEFEKTIFAN PENGAWASAN DAN STRUKTUR ORGANISASI TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018 Ni Made Muningsih; 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.v1i2.1013

Abstract

Financial statements are a means of information that allows parties outside the company's management to find out the condition of a company. Management tries as much as possible to describe the condition of the company well, not infrequently they even manipulate the financial statements according to what they want so that motivation can lead to fraud in financial statements by the company. This study aims to determine the effect of the opportunity factor of the fraud triangle theory by Cressey (1953) using annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018. Based on the research results obtained simultaneously the independent variables, namely industry conditions, ineffectiveness of supervision, and organizational structure affect the dependent variable, namely financial statement fraud. However, only partially the industry conditions had a positive and significant impact on financial statement fraud. Evidenced by the results of t count = 3,396> t table = 1,977 and a significance value of 0,001 < 0,05. Future studies are expected to examine the pressure and rationalization factors of the fraud triangle theory, as well as examine other theories such as pentagon fraud and diamond fraud theory.

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