20 articles in this issue
Santi Yopie, Felicia Aw
The study discusses the problem of company performance by looking at the level of diversity of the board of education (gender, age, nationality and nationality), and the type of company. In this day and age, Diversity of workers and top management is one ... see more
I Gusti Agung Rama Sidhimantra, Ida Bagus Putra Astika
The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gend... see more
Luh Pringgita Tami Sarasmita, Ni Made Dwi Ratnadi
This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample w... see more
Ni Wayan Prita Wanda Hilldayani, I Gusti Ayu Made Asri Dwija Putri, Ni Putu Sri Harta Mimba, Ni Gusti Putu Wirawati
Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many fac... see more
Faradila Larasaty, Makaryanawati Makaryanawati, Rizka Furqorina
This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This re... see more
Ayu Ariani, Gayatri Gayatri
The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability a... see more
Nila Hiliyah Yusuf
CEO has a role to make investment decisions. Age, education and work experience are factors can effect the CEO's confidence level to making decisions. When the investment decisions biased and risk lowering the company's performance, there will be a CEO's ... see more
Luh Ayu Meliani, Dodik Ariyanto
This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of ... see more
Alifia Nur Drianita, Henny Triyana Hasibuan
For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility ... see more
Ngakan Putu Wahyu Pandu Dewanata, I Gde Ary Wirajaya
This study aims to examine the market reaction caused by the announcement of the stock split. The population used in this study amounted to 67 companies. The method used in sampling using saturated samples, using the entire company that did the stock spli... see more
Made Swari Praba Waloka, Gede Juliarsa
This study aims to determine the effect of learning behavior and interest in learning on the level of understanding of accounting and the role of online learning in mediating the influence of learning behavior and interest in learning on the level of acco... see more
I Gede Aditya Adhe Pratama, I Dewa Nyoman Wiratmaja
This study aims to examine the effect of Village Original Income, Village Funds, Regional Tax and Levy Revenue Sharing, Village Fund Allocation, and Special Financial Assistance on Expenditures for the Implementation of Village Development. This research ... see more
Ni Kadek Rahayu Nopiani, I Made Pande Dwiana Putra
The purpose of this study was to determine the factors that influence the interest and behavior of using mobile banking by applying the UTAUT2 model. The variables used in this study are performance expectations, business expectations, socio-cultural fact... see more
Ni Luh Putu Norma Dewi Abdi Pradnyani, I Gusti Ayu Astri Pramitari, I Nyoman Abdi
This research examines the influence of accounting understanding, soft skills, information technology knowledge on the readiness of accountants in facing the challenges of the industrial revolution era 4.0. This study uses primary data in the form of ques... see more
Dewa Putu Dharmayusa, I Gusti Ngurah Agung Suaryana
This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probab... see more
Ni Komang Ita Monika, Made Mertha
Covid-19 is a global health problem, including Indonesia. Covid-19 has had a huge impaction theicountry's economyias well as the companies affected by it. Many companies experience financial distress and this also has an impact on the audit opinion receiv... see more
Anak Agung Sagung Indah Nareswari, I Ketut Budiartha
Financial institutions have an important role in improving the country's economy, one of which is the LPD. This study aims to analyze the factors that affect the financial performance of LPDs in Badung Regency. The number of samples taken was 87 LPDs in B... see more
Desak Kade Bunga Ayu Pradnyani, Naniek Noviari
MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the numbe... see more
Gabriela Santoso, Dyna Rachmawati
This study aims to examine and analyze the effect of the risk of rupiah exchange rate and growth opportunity on profitability with hedging decisions as moderating variables. The risk of rupiah exchange rate is measured by exchange rate exposure, growth op... see more
I Gst Ayu Eka Damayanthi, Ni Ketut Lely Aryani Merkusiwati
An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differenc... see more