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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Akuntansi Universitas Udayana JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan Dharma Bhakti
NI WAYAN YUNIASIH
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH EXTERNAL PRESSURE, QUALITY OF EXTERNAL AUDITOR, AUDIT OPINION, CHANGE OF DIRECTOR, DAN FREQUENT NUMBER OF CEO’S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDO I Made Alit Putra Utama; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2030

Abstract

Financial Statement Fraud ialah penyajian salah secara sengaja dilakukan di laporan keuangan agar bisa menipu para pengguna laporan keuangan. Rumusan masalah pada penelitian ini yaitu apakah pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceo’s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Dimana peneliti ingin mengetahui pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceo’s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon. Penelitian dilakukan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Sampel yang digunakan sejumlah 41 perusahaan selama 3 tahun penelitian yang menjadi 123 perusahaan selama 3 tahun di Bursa Efek Indonesia, dengan metode purposive sampling. Teknik analisis yang digunakan ialah uji regresi berganda.. Berdasarkan hasil analisis uji regresi berganda, detemukan bahwa variabel external pressure berpengaruh negatif dan signifikan terhadap financial statement fraud. Selanjutnya variabel Quality of External Auditor dan Audit Opinion tidak berpengaruh signifikan terhadap financial statement fraud. Change of Director berpengaruh positif dan signifikan terhadap financial statement fraud. Sedangkan, Frequent Number of Ceo’s Picture tidak berpengaruh signifikan terhadap financial statement fraud. External pressure mengindikasikan bahwa apabila perusahaan melakukan external pressure hal tersebut akan mempengaruhi terjadi nya financial statement fraud. Quality of External Auditor dan Audit Opinion mengindikasikan bahwa apabila perusahaan melakukan Quality of External Auditor dan Audit Opinion sekalipun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan. Change of Director mengindikasikan bahwa pergantian direktur dalam suatu perusahaan memiliki pengaruh positif terhadap kinerja perusahaan maupun tindakan financial statement fraud. Frequent Number of Ceo’s Picture mengindikasikan bahwa dengan adanya foto CEO yang sering dipajang pun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan.
PENGARUH PAJAK, MEKANISME BONUS, PROFITABILITAS DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING Ni Ketut Sari Arik Suastini; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2284

Abstract

Transfer Pricing policy by company to determine the transactions price among division members inside one company also among divisions member of two companies both abroadalso domestical. The research has a purposes to determine whether Taxes, Bonus Mechanisms, Profitability and Exchange Rates affect the decision making o the companyto take Transfer Pricing actions on Manufacturing companies inside the list of Bursa Efek Indonesia (BEI) at 2017 to 2019. The research’s population are companies of manufacturelisted on the Bursa Efek Indonesia (BEI) at 2017 to 2019, which amount to 154 companies. The researcher are using non-probability sampling and purposive sampling as thesampling methods. Through the specified criteria, 27 sample companies were obtained. The researcher used secondary data, namely the annual financial report archive of company from 2016 to 2019 gathered from BEI website. Researcher are using logistic regression analysis to analyze the research data.
PENGARUH BYSTANDER EFFECT DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) DI LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI Anak Agung Ayu Evy Putri Indraswari; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2766

Abstract

The tendency for accounting fraud to occur repeatedly is characterized by actions and policies to eliminate or hide actual information for manipulation purposes (Udayani, 2017). The purpose of this study is to determine the effect of the bystander effect and financial pressure on the tendency of accounting fraud in the LPD in Mengwi District. The population in this study were all LPD employees in Mengwi District, amounting to 306 people. The sample used was 169 employees who were determined by purposive sampling technique. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the bystander effect variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District. The financial pressure variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District
Pengaruh Pengetahuan Investasi, Modal Minimal, Manfaat Investasi, Dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa Di Pasar Modal Ni Komang Ersa Santika Widiawati; Ni Wayan Yuniasih
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.v4i1.3094

Abstract

The study targeted student of the Hindu University of Indonesia’s Faculty of Business Economic and Tourism. The purpose of the research was to determine the influence of investment knowledge, minimal capital, benefits and financial literacy on student interest in capital market investement. The populations contained in this study was 364 students in semesters 4 and 6, which then carried out the solvin formula to calculate the number of samples in the study obtained by 78 respondents. The data analysis techniques used are research instrument test, classical assumption tests and multiple linear regression analysis tests. The results of this study found that Investement Knowledge has no significant effect on student investment interest, minimum capital had a positive and significant impact on the student interest. Investment benefits have a positive and significant effect on investment interest and financial literacy has a positive and significand effect on investement interest. The advice that can be given is that students are able to cultivate knowledge about good investments, prepare investment capital, know more benefits that can be given if investing and read more or financial literacy about the development of the capital market.
Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak Dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Individu Pada Karyawan LPD Di Kabupaten Badung Ni Putu Novi Ayu Antari; Ni Wayan Yuniasih; Putu Cita Ayu
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.v4i2.3263

Abstract

The purpose of this study is to investigate the connection between the usage of information technology, managerial support, and technical abilities of information system users and individual performance. This study's population consisted of 240 Badung Regency Local Police Department (LPD) employees. Multiple linear regression, the coefficient of determination, the F test, and the t-test are employed for data analysis in this study. The outcomes of the study reveal that the usage of information technology has a positive and statistically significant influence on individual performance, that managerial assistance positively affects individual performance, and that personal technical ability positively affects individual performance.
Pengaruh Efektivitas Pengendalian Internal. Moralitas Individu, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) ( Studi Kasus Pada LPD Se-Kecamatan Nusa Penida ) I Dewa Made Rasna Apriana; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3266

Abstract

ABSTRACT The purpose of this study is to determine the influence of the Effectiveness of Dalam Control, Perseorangan Morality, and Organizational Culture on fraud tendencies( Fraud)( Case Study at LPD in Nusa Penida District). This study was conducted in LPD in the zona of Nusa Penida with a population of 45 LPD with a keseluruhan sample measured of 158 people. The research sample is determined by the purposive sampling method, which is a certain criterion. The informasi collection technique using a questionnaire was then carried out multiple linear regression analysis, determination coefficient test and t test. The results of this study found that( 1) the effectiveness of dalam control has a significant effect on the tendency to fraud,( 2) perseorangan morality has a significant effect on the tendency to fraud,( 3) organizational culture has a significant effect on the tendency to fraud. Suggestions that can be given are to increase the effectiveness of dalam control to prevent fraud, foster high perseorangan morality and maintain a conducive organizational culture so that fraudulent acts can be prevente.. Keywords: Effectiveness of Internal Control. Individual Morality, Organizational Culture, Cheating Tendencies.
Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas Dan Keahlian Pemakai Terhadap Kinerja Karyawan Gusti Ayu Widhi Antari; Ni Wayan Yuniasih; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3288

Abstract

This study aims to determine the effect of accounting information systems on employee performance, to determine the effect of task suitability on employee performance, and to determine the effect of user expertise on employee performance. The sample in this study were all company employees at Astra Motor Denpasar Branch as many as 50 respondents. This research was conducted at Astra Motor Denpasar Branch. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression. The results showed that there was a positive and significant influence between the effectiveness of the accounting information system on the performance of PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch). There is a positive and significant influence between Task Conformity on Performance at PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch). There is a positive and significant influence between User Expertise on Performance at PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch).
Pengaruh Pelatihan Dan Pendidikan, Pengalaman Kerja Personal Dan Partisipasi Manajemen Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Luh Putu Gita Sukmayanthi; I Wayan Sudiana; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3301

Abstract

ABSTRACT In this study, the causal factors that can affect the Effectiveness of the Use of Accounting Information Systems in Savings and Loan Cooperatives in West Denpasar District will be analyzed. Some of the factors studied were Training and Education, Personal Work Experience, and Management Participation. In this study, all employees of the Savings and Loans Cooperative in West Denpasar District were used as the research population in which the sample amounted to 78 people. The data in this study will be analyzed using multiple linear regression analysis techniques. The results of the study indicate that the existence of training and education programs, personal work experience, and management participation will be more effective in the use of accounting information systems in producing information. Keywords: Effective Use of Accounting Information Systems Keywords: Effective Use of Accounting Information Systems
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Provinsi Bali Ni Ketut Krisna Dewi; Ni Wayan Yuniasih
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.v4i1.3582

Abstract

This study was conducted to determine the effect of the competence and work experience of auditors on the quality of the results of the audit of internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office. The design of this research is quantitative research which in the research process uses data in the form of numbers. The population in this study were all internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office, totaling 61 people. The sampling technique used was saturated sampling technique because the entire population was used as the research sample. Data were collected by means of observation, interviews, questionnaires and documentation studies. The data analysis techniques used in this study were validity and reliability tests, classical assumption tests, analysis of the coefficient of determination (adjusted R square) and model feasibility tests. Based on the results of research that has been carried out where it was found that competence has a positive and significant effect on the quality of the audit results and the auditor's work experience has a negative and significant effect on the quality of the audit results.
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.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ida Ayu Sasmita Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Made Alit Putra Utama I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I Wayan Sudiana I Wayan Suka Negara IDA AYU SASMITA DEWI Ida Ayu Sasmita Dewi Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Indri Desiyanti Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Sang Ayu Putu Arie Indraswarawati