20 articles in this issue
Ni Wayan Ayu Putri, I Wayan Suartana
The purpose of this study was to analyze the factors that influence the tendency of accounting fraud in LPDs in Badung Regency with the effectiveness of internal control as a moderating variable. This research was conducted in LPD in Badung Regency, the n... see more
Kadek Asri Damayani, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of liquidity, profitability, and firm size on firm value. This study uses real estate and property companies from 2017-2019 listed on the Indonesia Stock Exchange as the population in this study. The m... see more
Ni Luh Putu Katrin Edelwis, I Gde Ary Wirajaya
Since April 2020 PT. BPR Kusemas Dana Mandiri experienced a decline in profit due to the COVID-19 pandemic, but PT. BPR Kusemas Dana Mandiri continues to carry out its operations well and continues to provide full salaries without termination of employmen... see more
Ni Wayan Ade Suyanti, Dodik Ariyanto, I Putu Sudana, Maria Mediatrix Ratna Sari
This study aims to examine the effect of earnings information on stock prices in relation to the company's life cycle at the growth, mature and decline stages. This research was conducted in manufacturing sector companies listed on the Indonesia Stock Exc... see more
I Gusti Ayu Yuli Kartika, A. A. N. Eddy Supriyadinata Gorda
Transparency in the Regional Revenue and Expenditure Budget (APBD) is one manifestation of Good Governance. This study aims to examine the effect of accessibility, internal control system, and performance-based budgeting on APBD transparency with the appl... see more
Ni Komang Rima Susanti, Made Gede Wirakusuma
This study aims to empirically prove the effect of Earnings per Share (EPS), Return On Equity (ROE), Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth (SG), and Book Value per Share (BVPS). on the stock price. The sample in this study was 22 c... see more
Anak Agung Ngurah Agung Kresnandra, I Wayan Gde Wahyu Purna Anggara
This study aims to determine the moderating ability of the perceived usefulness and convenience of online learning media at OASE Udayana on the influence of accounting students' learning interest on their level of accounting understanding. The primary dat... see more
Ni Putu Pradina Mas Jaya Ningrum, Ni Ketut Rasmini
The purpose of this study was to obtain empirical evidence of the effect of financial risk, the board of commissioners, and the board of directors on the financial performance of rural banks. This research was conducted at the Rural Bank (BPR) Badung Rege... see more
Gede Ananda Krista Yuda, Ni Putu Sri Harta Mimba
The purpose of this research is to examine the effect of Good Governance, internal control system (SPI), work conflict and government performance with work motivation as a moderating variable. The study was conducted at the OPD (Regional Apparatus Organiz... see more
Vina Vina; Estralita Trisnawati, Amrie Firmansyah
Taxes have a major contribution to state revenue. However, the tax for the company is a deduction from the profits earned. This study aims to empirically examine the effect of inventory intensity, fixed asset intensity, advertising expense on tax avoidanc... see more
Mira Hasta Andira, Ni Made Dwi Ratnadi
Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on ... see more
Ni Nyoman Ayu Nirmala Putra, Herkulanus Bambang Suprasto
Ni Putu Diva Cahyani, Luh Gede Krisna Dewi
This study aims to explain the intention and behavior of using electronic money using the UTAUT2 model. This research was conducted in Badung Regency. The sampling method used is accidental sampling. The data collection method is carried out by distributi... see more
Kevin Senjaya, I Ketut Budiartha
This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were... see more
Sukma Indah Purnama, Ida Bagus Putra Astika
The purpose of this study was to empirically examine the influence of pressure factors consisting of financial stability, personal financial need, financial target and external pressure on financial statement fraud. The research sample was 147 manufacturi... see more
Kadek Heni Vitrya Sari, I Gusti Ayu Nyoman Budiasih
This study aims to obtain empirical evidence regarding the effect of carbon emission disclosures on company value in manufacturing companies on the IDX. The research uses stakeholder theory and legitimacy. The research population is all manufacturing comp... see more
Ida Ayu Made Widya Ningsih, Naniek Noviari
This study aims to determine the effect of financial distress, sales growth, and profitability on tax avoidance. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population i... see more
Ni Luh Putri Berlianawati, I Gusti Ayu Made Asri Dwija Putri
Accounting students are required to have a high understanding of accounting in order to understand the lecture material well. The purpose of the study is to provide empirical evidence regarding the influence of intellectual, emotional, spiritual intellige... see more
Dian Savitri Udayana, Gede Juliarsa
Performance is the level of success achieved by a person in carrying out tasks compared to work standards or criteria that have been determined and agreed in advance. The purpose of this research is to provide empirical evidence regarding the effect of th... see more
Rahman Sastrawan, Ariefanda Iqbal Perdhana, Ermina Toliang
The purpose of this study was to analyze the effect of the quality of the Public Accounting Firm (KAP), audit opinion, and auditor turnover on audit report lag with auditor specialization as a moderating variable. The research was carried out on companies... see more