20 articles in this issue
S. Agus Andy Surya Dharma, Dewa Gede Wirama
This research analyses the effect of changes in leverage on earnings management. Changes in leverage are changes in debt-to-equity ratio from previous years, and earnings management is measured by discretionary accruals estimated by the Modified Jones Mod... see more
Ni Made Harista Dwi Anggreni, I Made Sadha Suardikha
The purpose of this study was to determine the effect of Utilization of Information Technology and Personal Engineering Capabilities on the Effectiveness of Accounting Information Systems. This research was conducted at the Department of Industry and Trad... see more
Pradnya Paramita, I Ketut Suryanawa
The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Of... see more
Ni Luh Ratna Pradnya Maitriyadewi, Naniek Noviari
One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax ... see more
Made Sukma Prasitadewi, I Nyoman Wijana Asmara Putra
The purpose of this study was to determine the effect of profitability, dividend policy, funding decisions, inflation, interest rates and currency exchange rates. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange i... see more
I Gusti Ayu Ary Amalia Tamara, I Gusti Ngurah Agung Suaryana
The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 20... see more
Anak Agung Ngurah Krisnadeva, Ni Ketut Lely Aryani Merkusiwati
This study aims to obtain empirical evidence about the influence of taxpayer income levels, taxpayer awareness, service quality, and tax penalties on tax compliance in paying motor vehicle tax in Denpasar. The theory used is behavioral accounting theory a... see more
Ni Kadek Suparmini, Dodik Ariyanto, I Made Andika Pradnyana Wistawan
This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability samp... see more
Efrie Surya Perdana, A.A.N.B Dwirandra
This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from re... see more
Naomi Gerallda, Suzy Noviyanti
Organizational commitment encourages individuals to act positively, such as by complying with applicable rules, having responsibilities, and maintaining good relations with their professional colleagues. However, auditors often get pressure from their sup... see more
Nurianah Nurianah, Muslich Anshori
This study discusses and analyzes the Ownership Structure, External Factors, Internal Against Capital Structure, Dividends and Company Value. The population used in this study is companies listed on the Indonesia Stock Exchange using 37 companies. The dat... see more
Gjosphink Putra Umar Sakka
Theory of Corporate Social Responsibility (CSR) has always been associated with the concept of rights and responsibilities and the concept of sustainability. The theory is indeed appropriate to see the company's initiative to do CSR with the company's rec... see more
I Wayan Pradnyantha Wirasedana, Putu Ery Setiawan
Financial ratios have been used long ago to assess a company's financial performance and predict future performance, including stock returns. The study aims to determine the predictive ability of various financial ratios to stock returns. Statistical test... see more
Muhajir Irfani, Endar Pituringsih, Lalu Hamdani Husnan
The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment t... see more
Dito Aditia Darma Nasution, Iskandar Muda
This study aims to analyze and describe how the determination of the cost of production in manufacturing companies in the Special Region of Yogyakarta Province. The method used in this study is a qualitative approach using instruments in the form of quest... see more
Winny Evalestine Patriarini
The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis m... see more
Ni Putu Rossica Sari, Agus Fredy Maradona
To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpo... see more
Luh Gede Krisna Dewi, Made Yenni Latrini
The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is acco... see more
Gayatri Gayatri, Ni Luh Sari Widhiyani
BUMDesa is an elaboration of the vision of national development that is the realization of a sovereign, independent, and personality based on mutual cooperation. In the Province of Bali only 65% ??of the villages have BUMDesa. BUMDesa is expected to be a ... see more
Barry Alfian, Lilik Handajani, I Nyoman Nugraha Ardana Putra
This study aims to look at the effect of ownership dispersion, financial distress, sharia supervisory board and age of listings on the extent of voluntary disclosure in Islamic banks registered with OJK in the 2015-2018 period. The population of the study... see more