30 articles in this issue
Ni Luh Dina Rahayu, Made Gede Wirakusuma
The purpose of this study was to determine the effect of environmental performance (PROPER rating), GCG mechanism, and foreign ownership on company value. The sample in this study is a manufacturing company listed on the Stock Exchange in 2013-2017 with a... see more
I Made Yoga Widian, I Ketut Jati
One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer co... see more
Dwi Indah Pratiwi
This study aims to analyze the factors that influence repurchase intentions in e-commerce. This research method uses quantitative descriptive method by distributing questionnaires as a method of data acquisition. The data analysis technique uses multiple ... see more
Nadra Ali Akbar
Some previous studies assess the key to successful ERP implementation is the success of the organization. The purpose of this study is to analyze and re-evaluate the factors that influence the success of ERP implementation in an organizational perspective... see more
Kadek Ayu Mika Dwi Riantari, Maria Mediatrix Ratna Sari
This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in ... see more
Regina Usman, Fauzan Misra, Firdaus Firdaus
In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations. The criteria for collecting sampling i... see more
Sayu Aryantini Thanaya, A.A.G.P. Widanaputra
This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is p... see more
Nitami Galih Pangesti, Widi Hidayat
Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers. But, when ownership concentration becomes high, lead ... see more
Nurji Nurji, Thatok Asmoni, Surasni Surasni
The purpose of this study is to determine the effect of clarity of budget targets and reporting systems on village government performance accountability and organizational commitment as a moderating variable on village government. The data analysis method... see more
Anak Agung Mas Prabha Iswara, I. G. A. M. Asri Dwija Putri
The aim of this research is to know how influence good governance and work motivation in managerial performance of government officials in Badung Regency. The sample of this study is 230 respondents from the village officials of Badung Regency. Determinat... see more
Laila Susanti, Putu Ery Setiawan
This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducte... see more
Rina Komala, Endar Piturungsih, M. Firmansyah
This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 4... see more
Ahmad Juaini, Titiek Herwanti, Lalu M. Furkan
This study aims to examine and find empirical evidence regarding the effect of budgetary participation, clarity of budget targets and decentralized structures on the performance of SKPD Management. The number of samples was 126 respondents from 42 SKPD. T... see more
Luh Putu Lusi Setyandarini Surya, Cok Istri Ratna Sari Dewi
Obedience pressure is one of the factors that can influence audit judgment. This compliance pressure arises due to the expectation gap that occurs between the entity examined and the auditor that has caused conflict for the auditor. Previous research sugg... see more
Cok Istri Nilam Kencana Ningrat, Ni Luh Supadmi
This study aims to determine the effect of Regional Original Income and Capital Expenditures on Local Government Financial Performance. This research was conducted in 38 Regional Organizations (OPD) found in Gianyar Regency. This study uses secondary data... see more
Ni Nyoman Rsi Respati, Ni Made Asti Aksari
This study aims to determine the role of perception in mediating the effect of marketing mix on purchase intention. It is important for business people whom engaged in the tourism industry to offering the right product. This research is located at Bali Zo... see more
Yogi Yunanto, Fendy Suhariadi, Praptini Yulianti
This study was conducted to examine the effect of variable bank size, LDR, NPL, BOPO, NIM, on ROA in the regional development banking industry in Indonesia. The method in data collection, an explanation of the definition of operational variables, and a te... see more
Pungki Andriani Setiadi, I Made Narsa
This study aims to investigate the relationship between Information and Communication Technologies (ICT) on innovation performance. Information and Communication Technologies consist of ICT Infrastructure, ICT Personnel, ICT Training, and ICT Department. ... see more
I Putu G. Lanang Indra Rai, I Made Sadha Suardikha
The success of an accounting information system in managing regional finances of government agencies is very important to note. Especially if there is a phenomenon of switching from one system to another. The success or failure of the system used can have... see more
Reni Nilasari
Modern applications certainly require a neatly arranged system, making it easier for consumers to use it. Trust is an important thing that online sites need because logically consumers have a higher level of risk in online transactions compared to offline... see more
Suparno Suparno, Tjiptohadi Sawarjuwono
The purposes of this study are to analyze and describe the tax avoidance schemes through transfer pricing and the factors that influence the decision on transfer pricing by mining companies. Data analysis uses qualitative techniques with qualitative data ... see more
Dito Aditia Darma Nasution, Erlina Erlina
This research aims to analyze and describe the implementation of Regional Property protection in realizing accountability in BPKAD of North Sumatera Province. The method uses in this research is qualitative approach by interviews with employees in the fie... see more
Ni Kadek Putri Sartika, I Nym Wijana Asmara Putra
This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method use... see more
Ni Kadek Puspita Yadnya Dewi, Ida Bagus Putra Astika
The purpose of this study is to know empirically the effect of profitability, dividend policyi andi capital structure on thei value of LQ45 companiesi listedi oni thei Indonesiai Stocki Exchangei for the periodi 2014-2018. Samplesi werei selectedi usingi ... see more
I Putu Suarna Bumi, I Wayan Suartana
The study aimed to examine the influence of the transformational leadership style and culture of Tri Hita Karana on the performance of the Village Credit Institutions (LPD) in Denpasar, which amounted to 35 LPD. Respondents used in the study were the head... see more
Anak Agung Gede Agung Indrayuda, I Made Sukartha
In the modern economic system, the role of the capital market is very important as a place where emiten and investors meet. Internal information and external information are needed by investors as a basis for consideration in investment decision making. B... see more
I Nyoman Wirada Sanjaya, I Dewa Gede Dharma Suputra
The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offic... see more
Ketut Krisna Savitri, I Wayan Ramantha
This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies ... see more
I Dewa Gde Ngurah Dananjaya, Ni Ketut Rasmini
Careers are an important part of life. In choosing a career there are a number of considerations, namely consideration of the labor market, consideration of professional training and also recognition of personality. These three considerations form the bas... see more
Ni Ketut Lely Aryani Merkusiwati, I Gst Ayu Eka Damayanthi
Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in ... see more