20 articles in this issue
Sukiantono Tang
Firm performance is a description of the company's condition and ability in the past and current period to be evaluated. The purpose of the study was to obtain empirical evidence of the effect of liquidity and leverage on firm performance with firm size a... see more
Ni Putu Yunita Dewi, I Putu Sudana
This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the acti... see more
Yan Christianto Setiawan, Santho Vlennery Mettan
The quality of financial statements can be seen through the characteristics adopted, one of which is conservatism. In addition to conservatism, Corporate Social Responsibility (CSR) is also a form of the company's commitment to all stakeholders. This stud... see more
Anita Suryani, Dodik Ariyanto, Anak Agung Ngurah Bagus Dwirandra, I Nyoman Wijana Asmara Putra
This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by t... see more
Rizhika Velajani Santoso, Suhadak Suhadak
This study examines the effect of financial distress on earnings management by being moderated by KAP BIG 4, leverage and CFO with the aim of being able to minimize earnings management behavior to solve agency problems. This research was conducted on agri... see more
Ni Gusti Ayu Gayatri, Gayatri Gayatri
KSEI's Public Statistics data shows an increase in the SID of securities, which is dominated by young people. This study aims to determine the interest of students to become young investors. The sample collection used purposive sampling technique and prod... see more
Christine Cinintya, Rindu Rika Gamayuni, Fitra Dharma
Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, usi... see more
Ni Putu Yandini Eka Putri, I Ketut Suryanawa
This study aims to obtain empirical evidence regarding the effect of love of money and entrepreneurial knowledge on accounting students' interest in entrepreneurship. The research was conducted at the Accounting Study Program, Faculty of Economics and Bus... see more
Emi Kusmaeni, Ratna Nugraheni, Nenny Syahrenny, Endah Sulistyowati
The purpose of this research is to assess the factors that influence learning interest in using software and to find out the shortcomings that occur in the learning process so that it can improve the learning process strategy. The research population is t... see more
Lidia Ayu Karuniasari, Naniek Noviari
Tax avoidance is an act of minimizing the tax burden by taking advantage of the loopholes in the applicable tax regulations. This study examines the effect of independent commissioners, audit committees and political connections on tax avoidance. The rese... see more
Ni Wayan Meli Antari, I Made Karya Utama
Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiv... see more
Nor Rahma Rizka
Accounting and financial information are usually given to investors to help predicting the stock returns because the data has the value and historical. This study aims to examine how the ability of financial performance that represent leverage consisting ... see more
Ni Luh Ketut Windy Gangga Maha Putri, Putu Ery Setiawan
The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination ... see more
Sang Ayu Putu Sri Darmayani, Henny Triyana Hasibuan
The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 10... see more
Saring Suhendro
The application of the local government finance system currently being used is one of the facilities from the Ministry of Home Affairs to local governments in the field of regional financial management to strengthen perceptions of regional financial manag... see more
I Putu Bagus Sastra Wirayudha, I Ketut Budiartha
The relevance of financial statements will be lost if there is a delay, such as due to audit report lag. This study aims to determine the effect of profitability, firm size and KAP reputation on audit report lag. The location of the research was carried o... see more
Mega Metalia
This study intends to investigate the impact of managerial ability, internal control effectiveness, and support from information technology on the quality of accrual accounting implementation and its effects on perceptions of utility in decision-making. I... see more
Anak Agung Ayu Intan Purnama Sari, Ida Bagus Putra Astika
The purpose of the study was to determine the effect of career motivation and education costs on student interest in continuing their education to the Accounting Profession Education (PPAk) level with the limitations of the Covid-19 pandemic. The research... see more
Kurnia Kurnia, Wahdan Arum Inawati, S. Ja’far Husnaini
This study examines the effect of capital adequacy ratios, non-performing financing, profit-sharing financing and intellectual capital on profitability. This study uses quantitative methods with a sample of ten Islamic Commercial Banks registered with the... see more
Endar Pituringsih, Ayudia Sokarina, Thatok Asmony
The purpose of the study was to examine and find empirical evidence regarding the effect of human resource creativity, environmental uncertainty, and the use of information technology on online learning systems, and the effect of online learning systems o... see more