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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Volume 15 Number 1 Year 2016

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

Pags. 1 - 16  

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

Pags. 17 - 26  

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

Pags. 27 - 54  

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

Pags. 55 - 81  

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

Pags. 82 - 110  

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

Pags. 111 - 141  

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

Pags. 142 - 170  

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

Pags. 171 - 199  

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

Pags. 200 - 228  

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

Pags. 229 - 256  

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

Pags. 257 - 285  

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

Pags. 286 - 316  

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

Pags. 317 - 348  

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

Pags. 349 - 377  

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

Pags. 378 - 406  

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

Pags. 407 - 432  

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

Pags. 433 - 462  

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

Pags. 463 - 494  

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

Pags. 495 - 521  

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

Pags. 522 - 548  

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

Pags. 549 - 583  

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

Pags. 584 - 613  

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

Pags. 614 - 640  

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

Pags. 641 - 666  

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

Pags. 667 - 694  

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

Pags. 695 - 726  

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

Pags. 727 - 753  

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

Pags. 754 - 783  

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

Pags. 784 - 798  

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

Pags. 799 - 831