30 articles in this issue
Putu Dewi Adi Damayanthi, Gede Juliarsa
Ethical behavior is the behavior of someone who can act according to the rules, laws and morals that have been set out in a professional field. Some scandals that occurred in the accounting profession pose different perceptions of prospective accountants ... see more
I Made Dwi Marta Sanjaya, Ni Gusti Putu Wirawati
Laporan keuangan yang disediakan setiap perusahaan merupakan sumber informasi penting dalam bisnis investasi, jika terdapat penundaan waktu pelaporan keuangan maka informasi yang diberikan akan kehilangan relevansinya. Tujuan dari penelitian ini adalah me... see more
Putu Agustini Eka Pratiwi W., Ni Luh Supadmi
Tax administration is a priority of tax reform. Indonesian state to modernize the tax administration system in order to enhance domestic revenue from the tax sector. Increased tax revenues indicate increased taxpayer compliance in performing their tax obl... see more
Ni Ketut Anindya Permatasari, A.A.N.B Dwirandra
The financial performance of allegedly non-linear effect on the level of poverty due to contingent factors, one of which is economic growth. This study aims to determine the effect of financial performance on poverty levels and the ability of financial pe... see more
Gusti Ayu Yuliani Purnamasari, Dodik Ariyanto
This study aims to determine the effect of CAR, NPL, NIM and LDR on performance comparison of the financial performance of banks and conventional banks listed on the Stock Exchange and banks syraiah listed in the FSA. The data used in this study were obta... see more
I Gede Yoga Yudiana, I Ketut Yadnyana
This study is an empirical study to test the effect of managerial ownership variable, leverage, investment opportunity set, and profitability on the dividend policy as measured by dividend payout ratio of manufacturing companies listed in Indonesia Stock ... see more
I Made Darayasa, I Gede Supartha Wisadha
Audit quality is every possibility that the auditor will find and report violations of the accounting system based on the auditing standards that have been set. This study aims to determine the ethical auditor as a moderating influence on the competence a... see more
Gusti Ayu Putu Sintya Aryanti, Eka Ardhani Sisdyani
This study aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on the Indonesia Stock Exchan... see more
Ni Made Shinta Widhiasari, I Ketut Budiartha
Audit report lag is the time span of audit settlements from company's closing date to the date that is listed in the audit report. Bapepam requires each of go public companies to publish its annual report no later than four months after the fiscal year en... see more
Ni Made Dian Fitriyani, Ni Made Adi Erawati
External auditor selection is a selection process of choosing external auditor provide audit service. Companies need to attention to the factors that influenc the external auditor selection, in order to obtain a high quality auditor. This study examines w... see more
Ni Wayan Mirda Yanti, Maria M. Ratna Sari
The budget is fundamental for an organization to run the operations of the institution. This research aims to determine the effect of budgetary participation and budget goal clarity on the budgetary slack is moderated by asymmetry of information. Research... see more
I Gede Sunar Ardika, Made Gede Wirakusuma
Economic advancement led to the need of use of public accounting firm is growing, thus demanding a good performance of auditors to maintain public confidence. The auditor should be able to know the indicators of quality improvement performance. Knowing wh... see more
Anak Agung Made Surya, I Made Sadha Suardikha
This study aims to determine "Factors Influencing Satisfaction User Accounting Information Systems at LPD in District Mengwi". This research was done on the LPD in District Mengwi. Samples in this study of 61 respondents to the sampling technique used was... see more
Danar Kiswara, I Ketut Jati
In practice, the need for quality system of tax revenue sophisticated, effective and efficient to increase in line with developments in information technology. The aim of this study was to determine the effect of the application of e-Filing system and the... see more
Ni Putu Sandyaswari, Gerianta Wirawan Yasa
The rights issue process in the company will publish the offering prospectus which contains interesting information for existing shareholders to purchase. In this condition, it is possible if the manager has information about the company more than the sha... see more
Nyoman Aria Nugraha, I Made Mertha
This study aimed to examine the effect of liquidity as a moderating variable profitability and capital structure on stock returns. Independent variables (independent) on the profitability of this study is proxied by the return to total assets (ROA) and a ... see more
Ni Ketut Riski Agustini, Ni Ketut Lely Aryani Merkusiwati
Auditor is a profession that one of the duties carry out an audit of the financial statements, to carry out the task required an audit judgment. Audit judgment giving effect to the final conclusion. Performance audit the auditor in making the judgment is ... see more
Kadek Indah Kusuma Dewi, Ni Made Dwi Ratnadi
Velocity of ??publication from financial statement is important because it becomes the qualitative characteristics of useful information in supporting the relevance of the information. Besides how quickly a company publishes its financial statements will ... see more
Ida Ayu Komang Widiastiti, Ni Luh Sari Widhiyani
ABSTRACT The purposes of this research are to examine the effect of user participation to user satisfaction and user-developer communication skills in moderating influence on user satisfaction user participation in the development of informatio... see more
Ni Made Ari Astuti, Dewa Gede Wirama
The research purpose is to analyze the effect of firm size, industry type and intensity of research and development on the disclosure of intellectual capital. Company size, industry type and intensity of research and development is the independent variabl... see more
Ni Ketut Ratna Kusumayanti, Ida Bagus Putra Astika
The purpose of this study was to obtain empirical evidence of CSR's role in mediating the relationship between firm size, profitability and leverage on the firm value. This research was conducted on banking companies listed in the Indonesia Stock Exchange... see more
I Made Surya Dharma, Putu Agus Ardiana
This study aimed to examine the effect of leverage, the intensity of fixed assets, the size of the company, and the political connections against tax avoidance. Measurement of tax avoidance in this study using the effective tax rate (ETR). This study was ... see more
Made Ambara Dita, I Wayan Putra
The purpose of this study was to determine the effect of the application of the system of accounting information on the performance of employees, whether the employees' integrity moderate the effects of the application of accounting information system on ... see more
I Putu Indra Pradnya Paramartha, Ni Ketut Rasmini
The aim of this study was to determine the effect of service quality, knowledge and tax penalties on taxpayer compliance. The study was conducted at the Tax Office (KPP) Primary Gianyar 2015. Samples were selected using a formula slovin. Data was collecte... see more
Ida Ayu Sasmika Putri, Bambang Suprasto H
The purpose of this study was to determine the effect of corporate social responsibility and corporate governance mechanisms on the value of the company. Samples were selected using purposive sampling method and acquired 60 companies . Testing the hypothe... see more
Putu Kartika Wijayanthi, A.A. G.P. Widanaputra
The purpose of this study was to determine the influence of self confidence and uncertainty of the environment on the relationship between budgetary participation and budgetary slack. This research was conducted at the five-star hotel in Nusa Dua. The sam... see more
Timtom Bagus Pradana Pinto, . Gayatri
The purpose of this research is to find empirical evidence about the ability of the company's growth moderating influence on the company's financial distress switching auditors in Indonesia. The data used is data manufacturing companies listed in Indonesi... see more
Komang Oktarini, I Wayan Ramantha
The purpose of this study is to determine the effect of work experience and adherence to a code of conduct on the quality of the audit by the auditor's professional skepticism. This research was conducted on the entire public accounting firm located in th... see more
Ni Putu Eka Novita Dewi, I Gusti Ayu Nyoman Budiasih
The aim of the study is to determine the effect of credit distribution and OEOI on profitability and credit quality as a moderating influence. This research was conducted in LPD located in Tabanan regency as many as 307 LPD. The total of samples that ulti... see more
Yenni Fransisca Limawan, Ni Putu Sri Harta Mimba
This study aimed to determine the effect of KAP organizational commitment, external locus of control and audit time budget pressure on the behavior of underreporting of time. The population in this study consisted of all auditors in KAP Bali based on Publ... see more