19 articles in this issue
Aditya Ramadhan S., Maria M. Ratna Sari
The purpose of this research was to determine the contribution of local taxes and retribution on revenue as well as the level of effectiveness and Regional Financial Independence the government of Denpasar. This research was conducted for the period of 20... see more
Yuni Prema vahini, Nyoman Wijana Asmara Putra
Financial statements are the media that shows a company's financial condition and used as a source of consideration to make investment decisions. This research uses event study to testing the information content of financial statements in the event windo... see more
Yunita Suijantari, I.G.A.M Asri Dwija Putri
The purpose of this research to determine effect of agency cost to income smoothing. This research is chosen manufacturing company that listed on Indonesia Stock Exchange (IDX) as object of research in period 2010-2013. The Purposive sampling method is us... see more
Ni Kadek Rika Lestari, I Gede Suparta Wisadha
This study aimed to determine the effect of budgetary participation on budgetary slack with group cohesiveness as a moderating variable. Method of data collection in all departments and agencies contained in the Tabanan Local Government Agencies with 23 S... see more
Ni Made Utari Sintia Dewi, I Made Sadha Suardikha
This study aimed to determine the impact of the ability of users of accounting information systems engineering, management participation, incentives and demographic factors on the performance of the individual. This research was conducted at the LPD in th... see more
Bayu Darma Putra, Made Gede Wirakusuma
There are many studies about the effect of corporate social responsibility on firm value, however they show inconsistent results. Nugraheni (2010) found the corporate social responsibility has significant effect on firm value, on the Agustine ... see more
Kadek Agus Pradipta, Ketut Alit Suardana
Stock return is the rate of return expected by an investor when investing in shares in a particular company. Level stock returns are well supported by several factors, including factors of economic conditions, factors of capital market conditions and fina... see more
cok istri dian rini primadewi, I Dewa Gde Dharma Suputra
Bank important it’s the institutiones acts as of financialy intermedediary betweened havee a fundss which required funding. Regional Development Bank (BPD) Bali is a special area banks running the local economy by offering savings and loans to customers. ... see more
Fitri Yanti, Ni Ketut Rasmini
The triple bottom line is disclosure of company's accounts that reflect overall company performance both from the economic, social, and environmental. This research was conducted at the companies listed in Singapore Stock Exchange (SGX) and Indonesia Stoc... see more
Anak Agung Istri Shintia Dewi, Putu Ery Setiawan
Mengetahui penerapan tax review atas pajak penghasilan badan sebagai dasar pemenuhan kewajiban perpajakan pada PT AV tahun pajak 2013 merupakan tujuan dari penelitian ini. PT. AV yang merupakan perusahaan yang bergerak di bidang Resort merupakan objek dal... see more
Ni Putu Eka Mardiantari, Ida Bagus Putra Astika
The purpose of this study to determine the company's financial performance before and after the announcement of the ESOP and the effect of differences in performance occurs on the value of the company. The study used secondary data in the form of financia... see more
Made Wicaksana, Ketut Budiartha
The range of audit completion time can affect the timeliness of information on the results of the audit. Timeliness of financial reporting is an essential element for adequate records of financial statements. This study aimed to determine the effect of ed... see more
Diana Istighfarin, Ni Gusti Putu Wirawati
Recently, many companies have been realizing the importance of Good Corporate Governance (GCG) and is believed that it effect significantly the profit of companies. This study aimed to examine the effect of corporate governance on the profitability of the... see more
Ni Kadek Raningsih, I Made Pande Dwiana Putra
Return is the result obtained from an investment. Stock returns are influenced by various factors such as the ratio of profitability, leverage, liquidity, activity, and firm size. The purpose of this study was to determine the effect of the ratio of profi... see more
Putu Septiana Dewi, I Made Sukartha
Taxes as a source of revenue has a very large role in financing national development. This study aims to determine the effect of taxpayer awareness, quality of service, moral obligation, tax penalties, and tax audits on tax compliance in paying taxes hote... see more
Indah Christina Carbaja, I Ketut Yadnyana
The information if not timely in submitting financial statements would be irrelevant and will lose the opportunity to influence decisions. The purpose of this study was to determine the effect of profitability, size of company, the firm's reputation, and ... see more
Ni Putu Lia Victoria, Ni Made Adi Erawati
National growth of a country, where economic development including, requiring the participation of financial institutions to finance the construction. Financial institutions have an important role in the development of the country, where financial institu... see more
Johny Sumarna Putra, I Gusti Ayu Nyoman Budiasih
This study aims to determine the effect of intellectual capital on the financial health of insurance companies in Indonesia. The data used are the financial statements and annual reports of the life insurance company officially registered in the Life Insu... see more
L.P. Agustina Kartika Rahayu, I.G.N Agung Suaryana
The purpose of this study was to determine the effect of the size of the company and the risk of default on laba.Penelitian response coefficients is performed on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using ... see more