20 articles in this issue
Mungky Felicia, Ni Ketut Rasmini
Corporate Social Responsibility (CSR) is a corporate responsibility not only to its owners or shareholders but also to the relevant stakeholders and / or affected by the existence of the company. The purpose of this study was to determine the effect of fi... see more
Ni Luh Kunthi Pranyanti Sentana Madri Wantera, I Made Mertha
National development in economic sector cannot be rid of financial institution, in this case is bank which is an intermediation institution in public. Bank in their financial activities trade on trust from the public and others party like stock holder. In... see more
Ni Putu Ayu Lisna Purnamandari, I Dewa Nyoman Badera
Every Company including banking industry vulnerable to failure. When a bank failure, the impact caused a very large not only harming investor, employee, and customers, but also the state, therefore need an indicator to predict the failure.This study uses ... see more
Nurul Islamiah Ramadhoan, Putu Agus Ardiana
This study aims to find out the effect of managerial ownership on firm value, low managerial ownership on firm value and high managerial ownership on firm value. This research was conductedat themanufacturing companies listed in Indonesia Stock Exchange(I... see more
putu sri wartini, gede made wirakusuma
Banking institutions can be divided into state-owned banks and state-owned private banks foreign exchange private property. Classification of banks could cause the difference in the performance of each of the banks concerned. Good performance will encoura... see more
Gede Rian Aditya Pramana, I Made Sukartha
Kebijakan dividen adalah kebijakan perusahaan untuk mendistribusikan pendapatan kepada pemegang saham. Faktor-faktor yang mempengaruhi kebijakan dividen adalah Debt to Equity Ratio, Cash Ratio, Return on Asset dan alat ukur adalah Dividend Payout Ratio. T... see more
Putu Nita Winidiantari, Ni Luh Sari Widhiyani
Auditor performance concern users of financial statements in its duty to audit and ensure that the financial statements have been prepared in accordance with generally acceptable accounting principles. This study aims to influence of role conflict, role a... see more
Ni Putu Widhi Gita Purana Dewi, I Ketut Yadnyana
Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness... see more
Made Karunia Dewi, Gerianta Wirawan Yasa
Bond ratings downgrade reflect the conditions and credibility of the company that is on the decline. The downgrade of these bonds will result in a negative perception of investors about the credit quality of the bonds. This has encouraged the management c... see more
Nyoman Triana Dewi, I Gede Suparta Wisadha
The aim of this research was to know the effect of assets quality, capital adequency ratio, leverage and loan to deposit ratio towards profitability of bank listed on stock exchange period 2008-2012. This research had 9 samples of bank company which choos... see more
Ni Nyoman Ayu Armini, Dewa Gede Wirama
This research was conducted to determine the effect of company’s growth, management ownership and dividend policy on the company performance. The population in this research are companies which listed in capital market and the number is not known or... see more
I Gede Agus Ariasta, Komang Ayu Krisnadewi
PDAM function as a profit-oriented business and as a social institution that should provide water service to the community. This study is a descriptive study aimed to determine the performance of PDAM Kota Denpasar and Badung regency taps based balanced s... see more
I Putu Sudarma, Ni Made Dwi Ratnadi
Earnings quality is important for those who use financial statements for purposes of the contract and making investment decisions . One measure of the quality of earnings is Earnings Response Coefficient ( ERC ) . The purpose of this study was to determin... see more
Ratna Alifia, Naniek Noviari
This research purpose to testing effect of Machiavelli and easiness of complete SPT to compliance of individual taxpayers and testing of effect tax extension as moderating of Machiavelli and easiness of complete SPT relationship with tax compliance. This ... see more
Gusti Ayu Made Sari Dewi, I Ketut Sujana
The purpose of this study was to examine earnings management in companies that do offer additional shares. Data analysis techniques used are two different test average. Test results discretionary accruals with Modified Jones Model shows that discretionary... see more
I Wayan Dian Saputra, A.A.N.B. Dwirandra
Interests utilize audit techniques around the computer is still low when this technique is simple but the most important applied when auditing company computer-based accounting process. This study aims to determine the factors that affect the interests of... see more
Ni Made Dharmayanti, Made Sadha Suardhika
Purpose of this study was to`determine the effect simultaneously on factors user involvement in the development of accounting information system, personal technical ability, the size of the company, as well as the support of top management on the performa... see more
Gusti Ayu Putu Eka Dewi Prihantari, Ni Luh Supadmi
This study aims to determine the impact of the implementation of Government Regulation Number 46 Year 2013 in terms of tax compliance behavior in SMEs in Denpasar viewed from the aspect of justice , aspects of ability to pay , and the tax burden. The numb... see more
Ni Putu Mia Sulistiari Putri, I Nyoman Wijana Asmara Putra
Budgeting participation considereded as an approach that can improve the effectiveness of the company's budget, which will improve managerial performance. Several studies that examined the relationship between budgetary participation and managerial perfor... see more
Pande Putu Surya Septiadi, Ni Putu Sri Harta Mimba
With the information asymmetry, management of companies tend to present information that is not true. The purpose of this study is to determine the effect of information asymmetry on earnings management and the impact of interaction between corporate gove... see more