20 articles in this issue
Melinda Wijaya, Yustrida Bernawati
This study aims to prove the effect of leverage on firm value empirically using tax avoidance as an intervening variable. This study uses company objects listed on the Indonesia Stock Exchange. The research sample used was 66 manufacturing companies liste... see more
Sulaksono Suryo Pranoto, I Made Narsa
The purpose of this study is to test empirically whether CSR can mediate the effect of CEO characteristics on the level of tax avoidance. The variables studied were political experience; academy affiliation; educational background abroad; gender. The samp... see more
Kadek Diviariesty, IGAM Asri Dwija Putri
This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analy... see more
Nyoman Gita Saraswati Ratmayanti, I Gst Ngurah Agung Suaryana
The object of this study is the financial performance and operational efficiency of the PROPER company with data one year before and after achieving a rating that is more than obedient or achieving a green or gold rating. The analysis technique used was t... see more
Endang Sri Midiawati, Titiek Herwanti, Lalu Hamdani Husnan
E-fakur 2.2 is a manifestation of Undang-undang No. 42 of 2009 concerning Value Added Tax (VAT) which does not accommodate VAT subsidies for commodity Fertilizer packages which have an impact on SAS VAT for distributors. This study aims to see how t... see more
Priscilla Octavianny, Makaryanawati Makaryanawati, Ferby Mutia Edwy
The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples ... see more
Sri Ayu Wulandari, Luh Gede Krisna Dewi
The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poo... see more
Tri Darma Rosmala Sari, Yusra Fernando
This study aims to provide guidelines for managers in improving the effectiveness of transformational leadership styles and organizational commitment. especially in UMKM. The research was conducted at MSMEs in Lampung. The research data were obtained thro... see more
Bayu Maulana Muhammad, Aruna Wirjolukito
The purpose of this research is to evaluate tax compliance based on the behavior of taxpayers' financial and non-financial data. This research is expected to be useful as material for evaluating the level of tax compliance of taxpayers. This study uses a ... see more
Made Diah Dianti Anggawulan, I Made Sadha Suardikha
This study aims to examine how CAR, LDR, and firm size influence ROA with NPL as a moderating variable. The location of the study was conducted at the Indonesia Stock Exchange (IDX) through its official website www.idx.co.id with a population of 43 compan... see more
Victor Jonathan Mahubessy
This research was conducted with the aim of proving the effect of Good Corporate Governance, demonstrated by managerial ownership, institutional ownership, independent board of commissioners and audit committee as well as potential bankruptcy on Firm valu... see more
Cokorda Istri Mas Pradnyadari Pemayun, Ida Bagus Putra Astika
This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committe... see more
Luh Komang Adhika Wijasari, I Gde Ary Wirajaya
Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of a... see more
I Gusti Bagus Indra Kusuma, I Made Mertha
The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research... see more
Ni Putu Yulia Antari, Ketut Alit Suardana
The purpose of this study is to analyze emotional intelligence moderating the influence of role pressure on the saturation of auditor performance in Bali Provincial Public Accountant Firm. This research was conducted in all Public Accountant Firm offices ... see more
Ni Wayan Pitriyani, Dewa Gede Wirama
This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the leg... see more
Nyoman Ari Widnyani, A.A.G.P Widanaputra
This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample usin... see more
Putu Bagus Vijay Kumara Putra, Gede Juliarsa
The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was ... see more
I Gusti Ayu Agustia Arini, Naniek Noviari
This study aims to determine whether professional training, professional recognition, work environment, gender roles, and the influence of parents influence career choices as tax consultants. The theory used in this research is Theory of Planned Behavior ... see more
Gusti Ayu Herlin Mardiana
This study analyzes three variables, namely Gianyar Regency PAD, PHR and retribution for recreation and sports. The analytical tool used in this study is contribution analysis, linear regression. This study uses secondary data, so that the data collection... see more