E-Jurnal Akuntansi  

AA Gde Trisna Dwija Putra, Made Gede Wirakusuma

This study aimed to determine the effect of corporate social responsibility to corporate value disclousure with foreign ownership as moderating variable on Mining Company listed on the Indonesia Stock Exchange 2011-2013. The study design used is associati... see more

Agung Mirah Siswandari, I Wayan Putra

Economy in Bali currently is increasingly showing significant improvement. LPD would facilitate the public in obtaining the financial resources to their needs whether they are productive and consumption. One of indicators to assess the health of LPD is Pr... see more

Ni Putu Kartika Eka Putri, Ida Bagus Putra Astika; Ayu Arysta Dewi

Yields of bonds is an important factor for consideration of investors in the purchase of bonds as investment instruments. The purpose of this study was to determine the effect of market interest rates and bond characteristics, namely coupons interest rate... see more

Luh Putri Swandewi, Dodik Ariyanto; Luh Gede Krisna Dewi

The success of an accounting information system in managing village finances is very important to note. Good-bad performance of an information system can be seen through user satisfaction. User satisfaction will improve the productivity, efficiency and ef... see more

Kadek Utami Kusumaningsih, I Gde Ary Wirajaya

This study aimed to analyze the factors that influence people do fraud in banking based on fraud triangle theory. Using  logistic regression analysis with 25 samples of Bank listed on IDX that choosen with purposive sampling method, the result shows ... see more

Amanda Natalia, I Gusti Ayu Nyoman Budiasih

The Government is trying to optimize the tax revenue through the UMKM sector by publishing new rules, namely Goverment Regulation No. 46 year 2013 on June 13, 2013. The purpose of this research is to know difference of tax the tax payer acceptance level c... see more

Bagus Meshawidiyatmika Samhita, Ni Made Adi Erawati

Obtain empiriical evidence on the effeect of budgetary particiipation and budgeetary slack complexity of the task in relation budgetary participation on budgetary slack merupaka purpose of this study. Sampliing technique in this research is purposive samp... see more

Putu Agus Agung Wirajunayasa, I.G.A.M Asri Dwija Putri

This research was conducted at a company that does Initial Public Offerings (IPO) and listed in Indonesia Stock Exchange 2008-2012 period with the period 2007-2015 financial statements. The number of samples in this study were 61 companies using purposive... see more

Ida Ayu Agung Wahyuning Candra Dewi; Ni Gusti Putu Wirawati

The company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater  that aims to  gain legitimacy of the... see more

A. A. Sagung Sinta Maha Dewi, Anak Agung Ngurah Bagus Dwirandra

Timeliness is the factors presenting an update because it encourages investors to invest in the company so interested parties can take the relevant decisions. This study aim to determine sanctions as a moderating influence earnings management, liquidity a... see more

Putu Shaini Kusuma Sudarmawan, I Nyoman Wijana Asmara Putra

This study aims to determine the effect of role stress on turnover intentions, also to determine the ability of affective commitment to moderate the influence of role stress on turnover intentions. This research was done in Kantor Akuntan Publik were stil... see more

I Gusti Ayu Diah Lestari, Ni Luh Supadmi

Public sector budget is an instrument of accountability for the management of public funds and the implementation of programs funded with public money. This study aimed to examine the effect of budgetary participation on budgetary slack and asymmetry of i... see more

Merta Widya Santhi; Ni Made Dwi Ratnadi

Auditor has ability provide audit report if the auditor able to maintain independence. The aim of this research is to know and prove the effect of audit fee,  time budget pressure on auditor independence. The effect of audit fee, time budget pressure... see more

Anak Agung Ayu Trisna Dewi, I Ketut Budiartha

Profitability is the ability of the company makes a profit by utilizing all its assets and capital. This study aims to determine the effect of loan portfolio and third party fund in profitability and credit quality as a moderating. This study was conducte... see more

Ni Wayan Wulan Tisna, I Dewa Gede Dharma Suputra

Auditor who has a long relationship with the client is believed to be a consequence of high dependence that can create strong loyalty relationship and ultimately affect the mental attitude as well as their opinion. This type of research use associative me... see more

Ni Made Diah Urmila, I Made Mertha

This study aims to find empirical evidence about the influence of size, profitability, and foreign ownership on the disclosure of CSR, with the types of companies as the moderating variable on manufacturing companies listed in BEI. This study using 34 sam... see more

I Gusti Agung Ayu Intan Fatmayoni, I Ketut Yadnyana

The role of incentives are expected to stimulate employee discipline to increase productivity and work performance of employees to achieve company goals. This research was conducted in Manufacturing Company Bad Ass Garment Factory. The purpose of research... see more

Gusti Ayu Sri Kartika, I Made Pande Dwiana Putra

Underpricing is phenomena in huge a part of stock price IPO in Indonesia Stock Exchange (IDX).  Underpricing avoid by companies because doesn’t earn maximum fund, in the other hand investors expect underpricing to earn initial return. Underpricing ph... see more

Kadek Kusuma Pardani, I Gst Ayu Eka Damayanthi

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technolo... see more

Kadek Yulika Anggreningsih, I Wayan Pradnyantha Wirasedana

The application of good corporate governance in a company expected to reduce the asymmetry of information that is often experienced by shareholders who can then open the possibility of earnings management practices conducted by the management in order to ... see more

Ni Wayan Ajeng Ferdina, Dewa Gede Wirama

Information in the financial statements is used for decision making purposes and therefore timeliness of financial statements is very important. The purpose of this research is to analyze factors that affect the timeliness of financial statements of compa... see more

I Gusti Ayu Cintya Suri Awya Wambarika, I Wayan Ramantha

This research aims to determine the effect of education, work experience, and understanding of the standards on the application of the accounting treatment of historical assets. Research conducted at the Bali Provincial Cultural Office with a total sample... see more

Cokorda Agung Meggy Megawangi, Putu Ery Setiawan

The purpose of this research is to know how to influence taxpayer awareness and quality service on taxpayer compliance with the socialization of taxation as a moderating. Research conducted at the Tax Office Primary Gianyar. The sampling is done through c... see more

Ni Made Mas Sendhi Rahayu, I Dewa Nyoman Badera

The performance auditors is an action or implementation of inspection tasks that have been completed by auditor within a certain time. This study aims to obtain empirical evidence about the influence internal locus of control, motivation, transformational... see more

Putu Wasita Astari, Made Yeni Latrini

The purpose of this study is to show the effect of disclosure, debt default, the audit quality and audit opinion the previous year on a going-concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange for ... see more

Ni Wayan Anindyanari Candranita Pinatih, I Made Sukartha

This study aimed to get empirical evidence of the company size, debt-equity ratio, profitability, subsidiaries,, the size of public accounting firm, audit fee, industry type, and auditor switching in audit delay. This research was conducted on all compani... see more

Asri Suryaputri Sudjana; I Putu Sudana

Pengungkapan Corporate Social Responsibility merupakan proses pengkomunikasian dampak sosial dan lingkungan dari kegiatan ekonomi yang dilakukan oleh suatu perusahaan. Aktivitas ini dapat memberikan kontribusi positif kepada masyarakat dan ikut aktif dala... see more

Pande Putu Ditha Purnamasari, Ni Ketut Lely Aryani Merkusiwati

The purpose of this study is to investigate and provide empirical evidence of the effect of task complexity, independence, and competence to audit quality with integrity auditor as moderating variables. This research was conducted in Public Accountant reg... see more

Ida Ayu Mira Kharisma, Gede Juliarsa

The purpose of this study was to determine the effect of the involvement of users, the ability of users, training and user education on the performance of accounting information systems at Inna Grand Bali Beach. This study took a sample of the entire staf... see more

Putu Indra Adhitama, . Gayatri

Individual performance is the extent of work by individuals in the organization are used as the basis of an assessment the organization. The purpose of this study to determine effect of internal control system of government, budget participation on the pe... see more