30 articles in this issue
I Gede Kurniawan Wijaya, Made Gede Wirakusuma
The problem formulated in this study is whether the size of the company, the audit opinion and the audit committee impact on timescales publication audited financial statements. The purpose of this study was to determine the effect of firm size, audit opi... see more
Ni Wayan Ratna Dewi, I Dewa Gede Dharma Suputra
The purpose of this study is to understand the influence of region original revenue, general fund allocation, specific fund allocation, capital expenditure to economic growth. The population in this study were eight counties and one city in Bali during th... see more
Anak Agung K. Finty Udayani, Maria M Ratna Sari
This research aimed to determine the effect of internal control and individual morality to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accou... see more
Ni Putu Eka Parastika, Ni Gusti Putu Wirawati
Professional skepticism is very important for auditor to obtain solid information, which will be the basis of relevant audit evidence to support the supply of opinion on the fairness of the financial statements. This study aims to prove empirically Profes... see more
I Made Agus Riko Ariawan, Putu Ery Setiawan
This study aimed to demonstrate empirically the influence of independent board, institutional ownership, profitability and leverage against tax avoidance in the service sector companies in the Stock Exchange 2012- 2014. The theory used in this research is... see more
I B Agung Pramana, I Dewa Nyoman Badera
This study aims to prove the effect of interest rate, the rupiah against the US dollar, capital structure, operating leverage and liquidity of the company against the risk of stock investments. The research sample was determined by purposive sampling meth... see more
Ni Kadek Medha Derti, I Wayan Pradnyantha Wirasedana
Participationbudget is a budgeting technique that is most ideal, but many researchers explained that budgetary participation influence the budget gap. With the budget gap, the performance will look good for being able to achieve revenue targets and capabl... see more
Ni Made Wiwik Menawati, Ida Bagus Putra Astika
The aim of this study was to obtain empirical evidence determine the effect on the profitability and liquidity of the company's value by the number of shares that was announced as an intervening variable. Path analysis is a method used in this study. The ... see more
Stephanie Nora Tan, I Gusti Ayu Nyoman Budiasih
Kumbasari-Badung Market Trades Coorperative was incorporated since 1981 and was awarded the first rank Marketing Coorperatives Bali Provincial achievement in 2015 and outstanding Marketing Coorperative 2015 based on the Ministry of Coorperative and Small ... see more
Tri Krisna Yoga Mustika, I Ketut Jati
The purpose of this study was to determine the effect of experience, professional commitment, organizational commitment, idealism and relativism in ethics auditor Public Accounting Firm in Bali. The study was conducted in 2016. The data was collected usin... see more
Wulan Sepvita Sari, Ni Ketut Rasmini
Satisfaction of taxpayer is representation from harmony betweenthe expectations of the taxpayer and the results obtained from the existence of an taxation system. The issueabout service quality of electronic system of taxation is not max... see more
Gusti Ayu Widya Lestari, I.G.A.M Asri Dwija Putri
Tax revenue is important because it provides the largest contribution to the state revenue. Companies often take measures to reduce its tax burden. One of the actions is tax avoidance. This study examined the effect of corporate governance, po... see more
Lidya Kusuma Dewi, Nyoman Wijana Putra
The purpose of this study was to describe the growth of the taxpayer as well as growth in income tax revenue Article 4 Paragraph (2) before and after implementation of Government Regulation No. 46 Year 2013, using the method of documentation. In this stud... see more
Dewa Gede Agus Narayana, I Ketut Yadnyana
Financial statements and its delivery to public in timely manner is a qualitative characteristics of information for the achievement of relevance information. Timeliness in publication of company's financial statements may result in the increa... see more
Putu Ayu Seri Andhari, I Made Sukartha
Targets of President Joko Widodo related to taxation is striking a tax ratio of 16% in 2019. But it is still impeded because there are indications that the company is still trying to commit acts of aggression taxes. The purpose of this study was to ... see more
Ni Nyoman Widiasih, . Gayatri
The purposes of this study are to determine the influence of local revenues, general allocation funds, and revenue-sharing on capital expenditure as well as to determine the occurrence of the phenomenon of flypaper. The study was conducted in the period 2... see more
I Made Yoga Darmawiguna, Ni Putu Sri Harta Mimba
The effectiveness of the role of Government Internal Supervisory Apparatus (APIP) is expected to optimize the implementation of good governance so that the implications on improving government performance. The purpose of this study to provide empirical ev... see more
Ni Kadek Yuliani Utari, Ni Luh Supadmi
Efforts to reduce tax liabilities legally by utilizing the loophole on the tax regulations defined as tax avoidance. The purpose of thisestudy was to testsand providesempirical evidencesof the influencesof corporate governance, profitability and political... see more
Sekarini Tirtha Negari, I Wayan Suartana, Agus Indra Tenaya
Bank profitability as measured by Return On Assets not only be seen from the value of tangible assets are derived from the measurement of financial ratios in the risk profile. If banking performance want to report more relevant, profitability was also mea... see more
Ni Putu Santhi Puspita Sari, I Gde Ary Wirajaya
The purpose of this study to determine the effect of free cash flow and business risks on the value of the company and how the debt policy may mediate the effect of these two factors on the value of the company. This research was conducted on property and... see more
Ni Putu Evi Kusumayanti, Ni Luh Sari Widhiyani
Auditors have a responsibility to give due consideration to the company's survival. The phenomenon occurs when the liquidation of some companies that obtain an unqualified opinion but went bankrupt the following year. This can happen because the manipulat... see more
Ni Putu Arista Devi, I Wayan Ramantha
This research is purposed to show the effect of dysfunctional behavior auditor caused by time budget pressure, locus of control, Machiavellian nature and auditor training directly with BPKP RI of the Bali Province 2016 as research location. The research s... see more
Kadek Wisnu Perdana, Gerianta Wirawan Yasa
Public sector budget is a planning instrument, which contains the goals of public organizations. Budget preparation should focus objectives to the welfare of the Community. Entry otomoni area led to changes in the area of financial management into a perfo... see more
Nyoman Trio Susandi, I Ketut Budiartha, Herkulanus Bambang Suprasto
This research was conducted at the Rumah Sakit Umum Daerah (RSUD) Kabupaten Klungkung as one of the Satuan Kerja Perangkat Daerah (SKPD) that have implemented Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). This study examined the differen... see more
Ni Nyoman Vitria Anjarsari, Naniek Noviari
The purpose of this study are to determine effectiveness of implementation tax collection actively using letters of reprimand, forced letter, and a warrant for the seizure of using the concept of value for money in Tax Office Primary in Province of Bali i... see more
Putu Sri Mae Yanti Dewi, Dewa Gede Wirama
The aim of this research is to examine the validity of the pecking order theory in explaining companies’ preferences in making financing policy through two main factors, i.e. profitability and growth. This research was conducted on companies listed in the... see more
Ni Luh Putu Uttari Premananda, Made Yenni Latrini
Accountability, transparency, and budgetary participation is a form of responsibility and openness in application of the budgeting performance based on the value for money as core of performance measurement in government organization that provides ... see more
Kadek Weda Noveadjani Tista, I Ketut Suryanawa
The financial statements is management tool to provide information about management’s accountability in managing a company which is used as basis for a decision making by the the financial statement users guided by Generally Accepted Accounting Principles... see more
I Wayan Eka Suputra Yasa, Dodik Ariyanto
The success of an Accounting Information System (AIS) on financial management in government institutions is important to be noticed. Especially, if there was a transition of system usage from one to another. It is because the degree of the system’s succes... see more
Trie Julianti Dewi, Ni Ketut Lely Aryani Merkusiwati
Tax is the most important element in supporting the budget revenues. The assumption that tax is a burden causes the taxpayer always try to minimize the tax debt and susceptible to fraud such as tax evasion. Many cases of tax evasion in Indonesia indirectl... see more