20 articles in this issue
Ida Bagus Alit Surya Dharma, Ida Bagus Putra Astika
This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using ... see more
Gayatri Gayatri, Ni Luh Sari Widhiyani
The aim of this research is to obtain empirical evidence about the effect of stock selection skills, market timing ability, fund size and fund age on the performance of exchange trade funds. The population in this study are all exchange trade fund investm... see more
Ni Kadek Indah Amiliasari, Putu Ery Setiawan
E-system is a modernization of taxation system that uses information technology that makes it easier for taxpayers to report and pay their taxes. E-system consists of e-registration, e-SPT, e-filing, and e-billing This study aims to determine the effect o... see more
Ni Made Widyasari, Ketut Yadnyana
A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial perform... see more
Ida Ayu Widhi Rismayanti, I Gusti Ayu Made Asri Dwija Putri, Herkulanus Bambang Suprasto
A good company value is more than just a high level of profit achievement. The use of debt, some of the shares owned by management, and the company's performance in relation to its environment all have the potential to increase firm value. The purpose of ... see more
Kusnadewi Kusnadewi, Dewa Gede Dharma Suputra
Nowadays, society and companies are increasing aware of the importance of environmental conservation of activities, improvement of economic standards and social harmony. CSR is away to show the company’s concern for the environment and the surooundi... see more
Anak Agung Istri Vita Wisaputri, I Wayan Ramantha
Profitability is the ability of a bank to make a profit through the use of its assets. The health and stability of a bank is very important for the country's economy as well as for the business sector and for its customers. Banking financial ratios can be... see more
Ni Made Ari Trisna Dewi, Anak Agung Gde Putu Widanaputra
This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI... see more
Ni Ketut Wardayanti, Made Gede Wirakusuma
Master of Accounting is a secondary education in higher education to get a master’s degree. This study aims to obtain empirical evidence of the effect of motivation, accreditation of study program, labor market considerations and peer environment status o... see more
Ni Made Bunga Ayu Cahyani, I Ketut Sujana
This study aims to obtain empirical evidence of the effect of credit risk, liquidity risk, operational risk, and working capital turnover on the profitability of banking companies. The study population was 45 banking companies listed on the Indonesia Stoc... see more
Ni Luh Dea Kemuning, Ida Bagus Teddy Prianthara, I Made Andika Pradnyana Wistawan
This study examines the information content in political events in 2019, namely the appointment of the president and vice president and the announcement of the Kabinet Indonesia Maju. Market reaction is measured by abnormal returns, security return variab... see more
Hafiez Sofyani, Aulia Khairunisa
This study examined the effect of intellectual capital on the performance of higher education institutions (HEIs) in Indonesia. This research was conducted using a questionnaire survey approach. The sample of this research was HEIs in Java island, while t... see more
Andrean Wismar Putra Saragih, Gede Juliarsa
On the website www.tiket.com, consumers can make online payments with various methods. This payment method requires a quality accounting information system. All financial activities that use the system will be carried out by the system operator, where the... see more
Sakina Nusarifa Tantri, Ceicillia Novita Roseline
This study is a quantitative study on student perceptions of online learning during the COVID-19 pandemic. The purpose of this study was to examine the model of the relationship between gender, Stress, and satisfaction of accounting students in Indonesia ... see more
Nengah Saraswati Kusumaputri, Ni Putu Sri Harta Mimba
In recent years, corporate social responsibility or commonly known as corporate social responsibility (CSR) has become a major development issue for a company. In carrying out its activities, the company is inseparable from the environment and society. Co... see more
Ni Made Dwitarini, Maria Mediatrix Ratna Sari
Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This di... see more
Ni Putu Anggie Krisnaningrum, I Gusti Ayu Nyoman Budiasih
The Village Credit Institution as a financial institution runs its business emphasizing the Tri Hita Karana concept. Based on this concept, LPD has Corporate Social Responsibility to the surrounding community. This study used a qualitative approach in the... see more
Ni Luh Putu Sukma Pradnyani, I Ketut Jati
This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model... see more
Made Ayu Riski Meinanda Kesumastuti, Ayu Aryista Dewi
The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility dis... see more
Chandra Setiawan Darmo Suwito, Lilik Handajani, Ni Ketut Surasni
The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality stud... see more