21 articles in this issue
Nia Riska Dewi, Wayan Pradnyantha Wirasedana
This study aims to examine the effects of time budget pressure, locus of control, and task complexity on dysfunctional audit behavior public accountant in Bali. By using nonprobability sampling technique, the data obtained through survey technique by dist... see more
Putu Putri Prawitasari, I Dewa Nyoman Badera
This study aims to determine the effect of independence, professional skills and work experience in supervisory performance KSU in the District of East Denpasar. This study uses 40 samples were determined based on the guidelines of Roscoe (1982) in Sugiyo... see more
Komang Mega Budiarti, Putu Dyan Yaniartha
The level of compliance is based on how much motivation taxpayers in meeting tax obligations, sourced from external and internal factors. The purpose of this study was to determine the effect of each variable perceptions of corruption, gender, and moral n... see more
Ni Made Sinta Pradnyani, Ni Made Adi Erawati
Responsibility accounting is a tool used for the collection and reporting of cost basis in accordance with its responsibility center so that in the event of deviation can be designated responsible party. The data collection method is questionnaire method ... see more
Putu Noviani Widia Prasanti, A A GP Widanaputra
The purpose of this study was to determine the effect of intellectual capital disclosure on the level of underpricing amongst firm initial public offering and listed on the Indonesia Stock Exchange between 2009 until 2013. This research used firms that do... see more
Putu Wira Hendrayana, Gerianta Wirawan Yasa
Level of bank health is an important aspect that should be known by the bank and its stakeholders. Level of bank health is an important aspect that should be known by the bank and its stakeholders. In addition to maximizing the function of the bank as int... see more
Ni Putu Emmy Fibrianti
Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmenta... see more
Eko Budi Prasetyo, I Made Karya Utama
Public Accountant has a crucial social role who might encounter many dilemmatic problems. In performing the professional task, a public accountant must have independency, appropriate ethic of conduct, sufficient working experience and supporting education... see more
Komang Wisnu Angga Sukma, I Wayan Ramantha
This study aims to determine and compare the financial performance of Bank Mandiri and BCA in 2012 to see which better is. Measurement of financial performance seen from factors internal and external that is able to provide a snapshot of the financial per... see more
Ni Luh Nyoman Nitiari, Ketut Yadnyana
Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are hig... see more
Putu Medha Yanti, Ketut Alit Suardana
The purpose of a company can be realized if there is capability of professional managers. One of the tools used to assess the performance is to look at the level of the liveliness of the managers or budget participation of employees. The aim of this resea... see more
Kadek Citra Kemala, I Gusti Ketut Agung Ulupui
This research was conducted to examine the market reaction to the publication of the Annual Report Award (ARA). Market reaction can be seen from the difference in abnormal returns before and after the publication. This research was conducted at the compan... see more
Ridwan Agung M. Sudariyanta, I Made Sukartha
Good or poor performance of the company is reflected in all the effort and hard work in managing the company 's top management in order to achieve the main objectives of the company. Companies that are experiencing a decline for the sake of determining it... see more
Dewa Ayu Candra Dewi, I Ketut Budiartha
This study aims to determine the effect of the competence and independence of the auditors on audit quality by clients as a moderating variable pressure. This study took place throughout the public accounting firms in Bali. Where sampling technique using ... see more
I Made Indra Pratama, Ni Ketut Lely Aryani Merkusiwati
This study analyzed the effect of time budget pressure, the risk of error and the audit engagement audit to audit quality. The samples used were the auditors who worked on KAP in Bali. The number of auditors who became the study sample was 83 auditors fro... see more
Dwi Aristantia, I Made Pande Dwiana Putra
The purpose of this research was to examine the effect of investment opportunity sets and free cash flow to level of dividend payments of manufacturing companies recorded in the Indonesia Stock Exchange from 2009 to 2013. This needs to be investigated bec... see more
A.A Alit Wahyu Dwi Pranata
The purpose of this study was to determine the effect of capital adequacy ratio, loan-deposit ratio and firm size on the profitability of banks in Indonesia Stock Exchange. The population used in this study is a banking company that is actively traded on ... see more
Agus Purnomo, Ni Gusti Putu Wirawati
Public sector performance measurement is essential for assessing the accountability of the organization and can result in better public services. Demands appear to be public sector organizations pay attention to value for money in carrying out its activit... see more
Jaya Laksana
This study aimed to examine the effect of corporate governance on the bank's financial performance. Indicators of corporate governance mechanisms is proxied by the number of board of directors, the proportion of independent board, managerial ownership as ... see more
gusti ayu dyah indraswari, ida bagus putra astika
Corporate Social Responsibility (CSR) merupakan faktor yang mempengaruhi perkembangan dan bertahannya perusahaan.Penelitian pada CSR ini bertujuan menguji pengaruh profitabilitas, ukuran perusahaan, dan kepemilikan saham publik pada pengungkapan CSR. Popu... see more
Ni Made Ari Maya Sari, A.A.N.B Dwirandra
Personality or self-employment is not necessarily a linear effect on the use of accounting information in investment decision-making, but there are contingency factors that influence in it, one of which is a accounting knowledgefactor. The purpose of this... see more