30 articles in this issue
Ni Luh Ayu Setiadamayanthi, Md. Gd. Wirakusuma
This study was conducted to determine the effect of switching auditors and financial distress in going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange in 2014. The sampling method used is purpos... see more
Wanda Pramudani Limbu, Eka Ardhani Sisdyani
This study aims to determine the performance of the local authorities in Denpasar Revenue Service. Performance is measured through four perspectives: financial, customer, internal business process, and learning and growth perspective, which is part of the... see more
I Putu Eka Arya Wedhana Temaja, I Made Karya Utama
This study aimed to examine the effect of professionalism, hardiness personality, motivation and organizational culture on the performance of auditors in the public accounting firm of Bali Province. The samples in this study using saturation sampling meth... see more
Gede Krisna Pradipta, I Ketut Budiartha
This study aims to determine the effect of professionalism on the quality of the audit, the effect of audit experience in audit quality, whether the time budget pressure moderating influence on the professionalism and experience of audit quality audit. Th... see more
Ni Ketut Erna Rahmawati, I Wayan Putra
This study aims to determine the financial performance of Sumbawa district government fiscal year 2010-2012. Variable used are the ratio of the area of ??financial independence, acceptance of PAD effectiveness ratio, the ratio of the efficiency of public ... see more
I Gede Gora Wira Pratama, Ni Gusti Putu Wirawati
This study aims to determine the effect of capital structure and profitability of the company's value and managerial ownership in moderate capital structure and profitability of the company's value. This study uses data on property and real estate compani... see more
Tiksnayana Vipraprastha, Maria M.Ratna Sari
Factors that affect the individual employee's performance is closely related to work experience, training, education, and incentives. The aim of this study was to determine the effect of work experience, training, education and incentives on the effective... see more
Gusi Made Dwi Oka Yuliani, Gede Juliarsa
The aim of this research is to investigase the impact of internal locus of control on underreporting of audit time behavior and time budget pressure in moderating the impact of internal locus of control on underreporting of audit time behavior. This resea... see more
I Gede Aditya Mahendra, Ni Luh Sari Widhiyani
This study aimed to test the effectiveness effect of accounting information system on individual performance and to determine the technical capabilities of users in moderating influence on the accounting information system effectiveness in the performance... see more
Made Bana Partha, Gerianta Wirawan Yasa
This research aims to examine the ability of financial ratios (profitability, leverage, liquidity, solvability and productivity) to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. To solve the proble... see more
I Gusti Ayu Agung Manik Trisna, Dodik Aryanto
To be able to indicate the findings of a loss of area, an auditor must have extensive experience in conducting audits. The fact auditor experienced in performing the audit process more expert in indicate the existence of fraud and error. So that in conduc... see more
Gede Bandem Wicitra, Wayan Pradnyantha Wirasedana
The aim of this study was to determine earnings management during the eve of the company's Initial Public Offering. The study also examined the effect of earnings management on stock returns and firm size as moderating the relationship between earnings ma... see more
Luh Mahatma Setya Devi, I Gusti Ngurah Agung Suaryana
This study aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. The sampling method using saturated sampling technique in which all members of the population used as a s... see more
Ninis Novitasari, Dewa Gede Wirama
This study aims to determine the effect on the budgetary control budgetary slack and short-term orientation in the manager-star hotels in Badung. Three star hotels and above chosen as the study site because in general with the classification utilizing the... see more
Putu Yulia Hartanti Praptika, Ni Ketut Rasmini
This study aims to determine the effect of audit tenure, auditor switching and financial distress on audit delay. This research was taken on Consumer Goods companies which are listed in Indonesia Stock Exchange in 2009-2014 period. Samples were selected b... see more
Ni Wayan Sri Karlina, AAGP Widanaputra
The purpose of this study was to examine the effect on a fundamental analysis of stock returns mananufaktur company listed on the Indonesia Stock Exchange 2011-2014 period. Independent variables tested are dividend per share (DPS), return on equity (ROE),... see more
Ida Ayu Tri Istri Utami, I Nyoman Wijana Asmara Putra
This study aims to determine the effect on the profitability of loans and NPL influence on the relationship between lending profitability. This research was conducted at the banks listed on the Indonesia Stock Exchange (BEI) 2012-2014. Samples was determi... see more
Dewa Ayu Sri Swasti Putri Wiryani, I Made Mertha
The purpose of this study is to determine the effect of operational diversification within the capital structure and to determine whether the moderating influence of managerial ownership on operational diversified capital structure. This research was cond... see more
Ni Kadek Sukaniasih, Agus Indra Tenaya
The purpose of this research is to find empirical evidence of the independence of the board of commissioners, board size, the independence of the audit committee, the audit committee size, intensity of the audit committee meetings, and management fee inco... see more
Rizky Anggriawan Susanta Putra, Ketut Alit Suardana
The income smoothing and the factors that influence it is very important in order to avoid asymmetries of information and a medium toassess the performance management of a company. There are several factors that influence the practice of income smoothing ... see more
Desak Putu Dwi Puspaningsih, Ni Ketut Lely Aryani M.
Well-being is a main reference describes the development of a country. High-low level of regional economic growth noticed sources of revenue and expenditure, especially revenue-sharing and direct spending, further regional financial performance is deemed ... see more
Ni Wayan Yoshi Antari, I Putu Sudana
The purpose of this study was to determine how the linkage between strategy and performance measures BRSU Tabanan with balanced scorecard approach . Data collection methods used were questionnaires and documentation . This study concluded that the strateg... see more
Ni Kadek Harum Sari Dewi, I Made Pande Dwiana Putra
This study was conducted to obtain empirical evidence about the influence of corporate governance mechanism on integrity of financial statements. Corporate governance mechanism are proxy by institutional ownership, management ownership, independent commis... see more
Ni Luh Nyoman Adi Kusuma Dewi, I Dewa Nyoman Wiratmaja
The purpose of this study was to test the ability of liquidity in moderating the effect of firm size on audit report lag. This study uses data on manufacturing companies listed in Indonesia Stock Exchange 2012-2014. The samples in this study using purposi... see more
Ni Luh Floriani Ria Dimarcia, Komang Ayu Krisnadewi
The purpose of this study was to examine the influence of diversified operations, leverage and managerial ownership on earnings management. The study was conducted on companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. Sample selection techn... see more
Winda Asri Ayuni, Bambang Suprasto Herkulanus
The complexity of the audit is one of the things that is often experienced by auditors in performing audit tasks. The purpose of this study is to determine the effect of task complexity on the quality of the audit and determine the integrity as a moderati... see more
Ni Made Sintya Surya Dewi, Made Yenni Latrini
Income smoothing is one of the pattern of earnings management conducted by managers to reduce fluctuations in reported earnings that looks stable earnings from period to period thereafter. So that investors do not misjudging a company, investors need to c... see more
Ida Ayu Candra Yunita Sari, Ni Luh Supadmi
Regional autonomy and fiscal decentralization enacted to give local governments the authority to increase local revenue and allocative function in local development priorities. This study purpose to determine effect of PAD and Capital Expenditure on Impro... see more
Ni Komang Ayu Purnama Sari, I Gusti Ayu Nyoman Budiasih
The purpose of this study to examine the effect of managerial ownership, possession institusonal, free cash flow and profitability in the dividend policy of testing under investigation in an attempt to go public institution that goes into the manufacturin... see more
Ayu Putu Mirah Haryati, Naniek Noviari
This study conducted to determine the application of PP No. 46 Year 2013 on the amount of income tax PT XYZ in Fiscal Year 2014 and 2015, comparison of income tax payable by PT XYZ both before and after this rule is applied. This study uses comparative de... see more