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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan JUIMA : Jurnal Ilmu Manajemen Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
Ni Wayan Alit Erlina Wati
Fakultas Ekonomi Bisnis Dan Pariwisata, Universitas Hindu Indonesia
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Hita Akuntansi dan Keuangan

 1 
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.
Pengaruh Efektivitas Pengendalian Internal, Locus Of Control dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal Ni Luh Gede Era Dharma Putri; Ni Wayan Alit Erlina Wati; Rai Dwi Andayani W
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.v4i2.3858

Abstract

The advantage of LPD over other financial institutions is that LPD's business units are located in traditional villages and village scribes are directly involved in the management of LPD as administrators and supervisors. Information provided by the more friendly LPD makes it easier to get a sense of security and peace of mind in Kurama Village. However, as long as it is an institution that manages funds, the occurrence of fraud is inevitable. The purpose of this study is to determine the impact of internal control effectiveness, control location, and organizational ethical culture on the propensity for accounting fraud in Village Credit Institutions (LPDs) across the Abiansemal Subdistrict. Based on data from LPLPD in Badung Regency, the study population consists of all staff working in village credit institutions in Abiansemar District, with a total of 34 of his LPDs and 32 of his LPDs registered and still active. is. The number of employees was 287. The sample size for this study was 130 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that internal controls and an ethical corporate culture negatively impact vulnerability to accounting fraud. The location of controls has a positive impact on exposure to accounting fraud. Based on this result, LPD should improve its internal control system in the future to ensure that employees who commit labor discipline violations are severely punished to avoid misconduct.
Co-Authors Dewi, Ida Ayu Sasmita I Kadek Anom Suardinatha I Ketut Yadnyana Ida Ayu Putu Widani Sugianingrat Kadek Candrawati Mirah Ayu Putri Trarintya Ni Luh Gede Era Dharma Putri Ni Luh Putu Sukesiyanti NI WAYAN YUNIASIH Rai Dwi Andayani W