20 articles in this issue
Yan Christianto Setiawan
There are several factors that can affect a company's financial performance, such as corporate social responsibility (CSR) and corporate governance. This study aims to examine the effect of social responsibility and corporate governance on financial perfo... see more
Ni Putu Ayu Utariyani, I Gede Ary Wirajaya
This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with ... see more
Patmawati Patmawati, Meita Rahmawati
The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the pe... see more
Ni Wayan Yantiari, Gerianta Wirawan Yasa
This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. ... see more
Ni Putu Melia Andriani, I Putu Sudana
Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on... see more
Irwan Adimas Ganda Saputra, Achmad Yusuf, Luqman Hakim, Suci Rohayati
This study aims to analyze the factors that influence Generation Z's intention to use e-wallets as a means of payment transactions. Data was collected by distributing questionnaires, analyzed using SEM PLS. The sampling collection technique used purposive... see more
Ni Made Wilantari, Dodik Ariyanto
This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements of the causative factors of fraud based on fraud hexagon theory cannot be directly investigated but require proxy variables. Stimulus is projected with fi... see more
Putu Wahyu Eka Budi, Ida Bagus Putra Astika
The aim of this research is to test empirically the religiosity of the taxpayer, and the socialization of taxation has an effect on the taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama East Denpasar. The population used wa... see more
Yanti Manggarani, Yudiyanto Yudiyanto
The research aims to test the effectiveness of government internal audits. This study uses multiple regression analysis techniques to determine the effectiveness of internal audit on the role of assurance and consulting. The research population is 542 loc... see more
Ni Komang Maya Antari, Gayatri Gayatri
The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size and type of industry as control variables. The research was conducted on all companies listed o... see more
I Dewa Ayu Cintya Nari Ratih, Eka Ardhani Sisdyani
The research objective is to obtain empirical evidence of the effect of disclosing fraud on forensic auditing, investigative auditing and professionalism. The research was conducted at BPKP Bali Province. The number of samples used were 37 samples with pu... see more
Angelia Putri Surya Haryanti, Made Gede Wirakusuma
The background of this research is some of the results of previous research regarding the informativeness of the value of profit (value relevance). The research objective is to find empirical evidence of the influence of enterprise risk management and int... see more
Ni Kadek Winda Ardiyani, I Ketut Yadnyana
Profitability is very important for a company because it is one of the bases used to assess the condition of a company. The purpose of this study was to obtain empirical evidence regarding the effect of the amount of credit extended and interest rates on ... see more
Nurabiah Nurabiah, Herlina Pusparini, Nur Fitriyah
The research objective is to analyze what factors influence the use of e-money with the extended unified theory of acceptance and use of technology (UTAUT2) theoretical approach. Data collection using a questionnaire. The research sample was e-money users... see more
Noriska Sitty Fadhila, Dwi Asih Surjandari
This study aims to examine and analyze the effect of operational complexity, financial condition and audit opinion on audit delay with auditor specialization as a moderating variable. Sampling used a purposive sampling technique, resulting in a sample of ... see more
Made Yenni Latrini, I Gusti Ayu Nyoman Budiasih
This study aims to determine the effect of Good Corporate Governance (GCG) on Financial Performance and the ability of THK to moderate the effect of GCG on Financial Performance in LPDs in Tabanan Regency, Bali. The agency theory underlies the relationshi... see more
Ni Gusti Putu Wirawati, I Gusti Ayu Made Asri Dwija Putri
This study aims to determine the effect of ethical competency, knowledge competency, capability competency, relationship competency, analysis competency, and intellectual performance on undergraduate accounting stundent’s readiness in fancing the era of d... see more
Yostian Hadinata, Megawati Oktorina
Penelitian ini menganalisis pengaruh sistem pengendalian internal terhadap manajemen laba dengan proporsi dewan komisaris independen sebagai variabel moderasi. Analisis data yang digunakan mencakup analisis statistika deskriptif dan regresi logistik mengg... see more
Dinda Prasetia Dewi
The aim of this study is to analyze herding behavior in the Indonesian capital market as an emerging market which has experienced high JCI volatility throughout 2020. The analysis of herding behavior takes place in three market periods: (a) throughout the... see more
I Gusti Ayu Agung Dhyani Dewi, Ni Luh Sari Widhiyani
Company performance is a benchmark for assessing the success of management in achieving company goals. The aim of the research is to prove empirically the effect of implementing Good Corporate Governance on company performance. The research was conducted ... see more