20 articles in this issue
Septi Tunjungsari, Nafis Irkhami
The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014... see more
Kadek Eti Putrika, I Gusti Ayu Made Asri Dwija Putri
This study aims to determine the extent of the influence of the implementation of good university governance, excellent service in increasing student satisfaction at the Faculty of Economics and Business, Udayana University. Respondents were 100 people wh... see more
Ni Made Ardi Naraswari, Ni Made Dwi Ratnadi
Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governanc... see more
Umi Alvianti, Bambang Moertono Setiawan, Rusmin Rusmin, Emita Wahyu Astami
The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a domina... see more
Cika Arisandi, Ni Putu Sri Harta Mimba
The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The pur... see more
Ni Wayan Meitriyani, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of business risk, profitability, and asset structure on capital structure. This study takes samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sam... see more
Siti Dini, Selvia Selvia, Venny Octavia, Cyndi Natalia Br Sidebang
This study aims to determine the effect of capital structure, profitability, liquidity and leverage in predicting the potential for financial distress. This research includes causative research to see the relationship between variables. The data used is q... see more
Gusti Ayu Intan Puspita Dewi, I Dewa Nyoman Badera
This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, i... see more
Ni Komang Febi Purnamiadi, I Gde Ary Wirajaya
Fostering the entrepreneurial spirit of college students can be an alternative to reduce unemployment. The growth of the entrepreneurial spirit of students is expected to create job opportunities after graduating from college. The purpose of this study wa... see more
Astriyani Sandya Paramita, Yohanes Suhardjo, Marwan Asri
Globalization and technological developments in the business world, both in the industry are growing rapidly. Most of the manufacturing companies use the debt as their capital structure which can be seen from the fluctuation of debt to equity (DER) ratio ... see more
Made Ayu Bintang Cyntia Dewi, I Gusti Ayu Nyoman Budiasih
This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around th... see more
I Gusti Agung Oka Sudeva, Ni Ketut Rasmini
In 2019-2020, 21.4 percent of the cooperatives were dissolved. The increased dissolution of cooperatives is thought to be due to poor cooperative management and employee performance. This study aims to determine the effect of situational leadership style,... see more
Mardah Mardah, Zikra Supri, Nispa Sari
This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents... see more
I Gede Candra Kusuma, I Ketut Suryanawa
Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial asp... see more
Ni Kadek Ayu Asri Anggreni, Herkulanus Bambang Suprasto, Dodik Ariyanto, I Gusti Ngurah Agung Suaryana
The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The ... see more
Wawan Cahyo Nugroho
This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire... see more
Baiq Muslihan Hidni, Budi Santoso, Endar Pituringsih
This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of... see more
Luh Gede Krisna Dewi, Made Yenni Latrini, I Made Dwi Budiana Penindra
This study aims to analyze the effect of risk perception, gender, and investment knowledge on the investment intentions of accounting students. The research was conducted at Universities/Polytechnics/ State and Private Colleges of Bali Province with a tot... see more
Zainal Abidin, Lalu M. Furkan, Embun Suryani
This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram... see more
Naniek Noviari, I Gst Ayu Eka Damayanthi
This study aims to verify the factors that influence the intention to use tax incentives during the COVID-19 pandemic. The research population is all MSME taxpayers registered in Bali using the accidental sampling method. Data was collected from 100 respo... see more