20 articles in this issue
Firdaus Kurniawan, Hilma Tsani Amanati, Nandya Octanti Pusparini, Meliani Mukti
This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample o... see more
Andrea Diva Ananda, Ni Made Dwi Ratnadi
This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and... see more
Kadek Yoga Suryawan, I Gusti Ayu Nyoman Budiasih
The research aims to obtain empirical evidence of the influence of Financial Stability on Misstatement of Financial Statements and to determine the ability of Opportunity Fraud to moderate the influence of Financial Stability on Misstatement of Financial ... see more
Petrus Kakadir, I Gusti Ngurah Agung Suaryana, I Gusti Ayu Made Asri Dwija Putri, Ni Gusti Putu Wirawati
This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quanti... see more
Ni Made Arika Wulandari, Maria Mediatrix Ratna Sari
The capital structure is very important for the company, this is because it involves the policy of determining the source of funding used, both from inside and outside the company. This study aims to determine the effect of asset structure, business risk,... see more
I Kadek Sardika Putra, Henny Triyana Hasibuan
This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Bad... see more
I Gde Ary Wirajaya, Teresia Arta Pangestu
This study aims to examine the market's reaction to information regarding the announcement of a company performance rating assessment program award in environmental management. Market reaction is measured by abnormal return around the announcement date of... see more
Made Adi Guna Mertawan, Gede Sri Darma
This study aims to determine the extent of the readiness of taxpayers in the transition to the use of government regulation no. 23 of 2018 (PP 23/2018) towards the use of tariffs in Article 17 of the Income Tax Law (UU PPh). The purpose of issuing PP 23/2... see more
I Dewa Agung Ayu Mega Maharani Martha, I Ketut Jati
Ni Made Artini, Putu Ery Setiawan
This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock E... see more
Mei Rinta
This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable i... see more
Ni Wayan Shintya Dharmayatri, I Dewa Nyoman Wiratmaja
The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampli... see more
Ni Luh Sari Wagiswari, I Dewa Nyoman Badera
Companies and other business entities must disclose or report the company's social activities included in the sustainability report. However, the level of sustainability report reporting in Indonesia is still low. The purpose of this study was to determin... see more
Ni Kadek Budi Arsani, Ni Ketut Rasmini
This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with p... see more
Hayyun Aini, M. Irwan, Ni Ketut Surasni
This study aims to provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the perfo... see more
Vebyeta Listiani, Dodik Ariyanto
Firm value can be interpreted as the expectation of shareholder’s investment value as a reaction to the information conveyed by the company. The value of public company will be reflected in the price of shares traded on the capital market. This study aims... see more
Devina Danayanti, I Putu Sudana
The purpose of this study is to determine the real performance of Antasura outlets in accordance with an investment feasibility study by reassessing ongoing projects to be able to determine the accuracy of past estimates, and to ensure that the company's ... see more
Komang Bagus Surya Kepakisan, I Gst Ayu Eka Damayanthi
Research in Indonesia found many anomalies in the stock market, such as the Phenomenon of Monday effect. The diversity of research results encourages to re-research the Phenomenon of Monday effect on different conditions, namely pandemic. The purpose of t... see more
Nyoman Notiasih, I Made Pande Dwiana Putra
This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, name... see more
I Kadek Dwi Handika Putra, Anak Agung Ngurah Bagus Dwirandra
The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnai... see more