21 articles in this issue
Fitria Jumiati, Ni Made Dwi Ratnadi
Reported earnings reports expected quality. Earnings quality is free from income disctionary accruals. Earnings persistence is one component of the quality of their earnings. Managerial ownership and book tax differences are expected to show earnings qual... see more
Ida Bagus Arthana, Naniekl Noviari, Naniek Noviari
This study analyzes the calculation of fund formation Allowance for impairment losses according to banking rules and according to the tax rules. Allowance for impairment on an allowance is established when the carrying value after impairment are less than... see more
I Dewa Gede Sudira Putra, I Ketut Sujana
This study examines the market reaction to the announcement of cash dividend on the company listed in Indonesia Stock Exchange (IDX) 2009-2012. Event study is used in research with ex-dividend date as its events. The market reaction is measured by abnorma... see more
A.A.Ayu Trisna Bulan, Ida Bagus Putra Astika
Sustainability is not just because of the condition of profit, but also company's role in maintaining environment (triple botton line). Mining companies in Indonesia is obliged to safeguard the environment by implementing CSR. This study intends to determ... see more
i made chandra mandira, igam asri dwija putri
The purpose of this study was to determine the financial performance and the average difference in the financial performance of insurance company Allianz Life Indonesia and PT. Prudential Life Assurance. This study used a different test independent (paire... see more
yustiari dewi, I Ketut Sujana
Earnings management strategies most enduring over time is income smoothing. Income information from the financial statements to be a reference for management to perform income smoothing practices. The purpose of the study was to determine the effect of fi... see more
Putu Tuwentina, Dewa Gede Wirama
Earnings quality is one of information that affects the stakeholders in making decisions about the company. To analyze the quality of earnings disclosed by the company, it is important to know the factors that affect the quality of earnings. This study wa... see more
Putu Rendi Suryagung Ryadi, I Ketut Sujana
ABSTRACT This research saw the effect of the company fundamental information such as price earnings ratio, profitability, and firm value on LQ45 stock return with two control variables added which are firm size and type of industries to avoid biased resul... see more
Ni Nyoman Trisna Dewi Ariyani
Companies that have gone public in general will issue financial statements in accordance with a predetermined time. However, there are still some companies that experienced a delay in issuing the financial statements. Delay in issuing financial statements... see more
I Putu Upabayu Rama Mahaputra, I Wayan Putra
Government institutions at this time, should further to improve the quality of financial performance in order to create accountability and transparency. One of its efforts is the delivery of the qualified government financial statements and appropriate of... see more
I Made Agus Setiawan, Ni Ketut Lely Aryani M.
Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is ... see more
Lina Andriyanti, Made Gede Wirakusuma
The purpose of this study was to determine the effect of profitability, leverage, and free cash flow to dividend policy with good corporate governance as a variable pemoderasian. The results of hypothesis testing showed profitability, leverage, and free c... see more
Ni Nyoman Sri Paramita, Ketut Budiartha
ABSTRACT Management control system is a process used to ensure that the resources dimililki by an entity has been used effectively and efficiently. This study aimed to examine the effect of regional financial information system, konflilk role and effectiv... see more
Bayu Artha Wijaya, Putu Agus Ardiana
This study was conducted to examine the practice of profit management at moment of chief executive officer change at the finance service sector public company in Indonesia, it was used purposive sampling so that obtained 50 companies. Analysis technique h... see more
I Gusti Ayu Janiantari, I Dewa Nyoman Badera
ABSTRACT This study examines the impact of the stock split announcement to the bid-ask spread and abnormal stock difference on the company listed in Indonesia Stock Exchange (IDX) 2008 through 2012. The study sample includes 28 companies using purposive s... see more
Luh Putu Lusi Setyandarini Surya
Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, interna... see more
Ketut Dian Puspitasari, Made Yeni Latrini
Audit delay is the time span of completion of the audit of annual financial statements, measured by the length of days required to obtain an audit report of the independent auditors the annual financial statements of the company, from the date of the clos... see more
Putu Waras Wirapati
The tax compliance problems is a fundamental problem in Indonesia. One kind indicator of tax compliance is to have a Taxpayer Identification Number (TIN). Given the taxpayer compliance have a TIN is an important factor for the increase in tax revenue, it ... see more
I Wayan Deva Widia Putra
Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, perubahan rentabilitas, pertumbuhan perusahaan klien dan opini audit terhadap pergantian auditor pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2012. Da... see more
Vyakana Natakharisma, I Kadek Sumadi
Income tax is a tax imposed on any additional economic benefit derived by the taxpayer can be used to increase the wealth of the taxpayer. In terms of taxpayer to pay taxes usually strives to optimize its tax burden can be achieved through tax planning. T... see more
Gede Pani Esa Dharma
The purpose of this study was to determine the effect of taxpayer awareness , socialization taxation , compliance and quality of service to the taxpayer to pay motor vehicle tax ( PKB ) and the tax transfer tax motor vehicles ( BBNKB ) SAMSAT Office Denpa... see more