20 articles in this issue
Dirgantara Dahana Mokoginta, Tauchita Ramadhania Agung
This study aims to examine the effect of the characteristics of the risk committee as the supervisor of risk management activities on financial distress. The characteristics in question are the number of members, gender diversity, meeting attendance ratio... see more
Ilham Setiawan, Yurniwati Yurniwati, Anne Putri
The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitabili... see more
I Wayan Angga Sudiartama, I Putu Sudana, I Gusti Ayu Nyoman Budiasih, Eka Ardhani Sisdyani
This study aims to identify and analyze using a Multiple Case Study on the use of information in the Sustainability Report by investors on the Indonesia Stock Exchange. Types of data, namely opinions, attitudes, experiences, or characteristics of the info... see more
Manuel Aristo Surbakti, Nanda Ayu Wijayanti
This study aims to determine the effect of company performance, company size, leverage, and company growth on the level of CSR disclosure in non-financial companies listed on the IDX for the period 2016 to 2020. Sampling using purposive sampling, obtained... see more
Putu Budhiyasa, I Dewa Nyoman Badera
This study aims to determine the effect of the fraud triangle on financial distress moderated by good corporate governance. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020 as many as 20 companies.... see more
Hanny Purnomo, Rizky Eriandani
As a component of corporate governance, the audit committee and external auditors have functions as independent supervisors on financial reports, risk management and overseeing the company's compliance with laws and regulations. This study examines the re... see more
I Wayan Darmawan, I Wayan Pradnyantha Wirasedana
This study aims to obtain empirical evidence related to the effect of understanding taxation, trust in the government, and service quality on motor vehicle taxpayer compliance. This research was conducted at the Joint Office of SAMSAT Klungkung with the n... see more
Ira Hutami Putri, Inten Meutia, Emylia Yuniarti
The concept of materiality is now becoming increasingly important for the measurement and reporting of corporate sustainability performance because it can be used as a tool in disclosing material aspects so that sustainability reports are more relevant to... see more
Putu Chandrika Adriana Ekasari, Luh Gede Krisna Dewi
The purpose of the study was to examine the effect of self-motivation, career motivation, economic motivation, level of understanding and perception of costs on student interest in obtaining Chartered Accountant (CA) certification. The research was conduc... see more
Sapto Bayu Aji
The study examines the factors that influence the disclosure of the implementation of Corporate Social Responsibility (CSR). The purpose of this study is to explain the effect of profitability, liquidity, leverage, activity, company and company size on th... see more
Komang Risa Rahayu Ningsih, Ketut Budiartha, I Ketut Sujana, I Nyoman Wijana Asmara Putra
This study aims to analyze the effect of Love of money and Machiavellian nature on indications of fraud, as well as to test whether the Catur Purusa Artha culture is able to weaken this influence. The research was conducted on GSM BUMDes spread across Bul... see more
Sukiantono Tang, Angeline Angeline
Intellectual capital is an intangible asset consisting of human resources (human capital), corporate organization (structural capital), and relational value (relational capital) that can increase the value of a company. The research objective is to obtain... see more
Kadek Satria Wiratmaja, Ni Luh Sari Widhiyani
This study aims to determine the effect of user involvement, personal technical ability and organizational size on the performance of accounting information systems in East Denpasar LPD. Samples were taken based on purposive sampling technique as many as ... see more
Wisnu Haryo Pramudya, Slamet Herutono, Ani Sri Murwani Kumoro Kapti
This study aims to test whether profitability has an effect on stock prices and test whether firm size affects profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price... see more
Cokorda Istri Wahyuniyasanti, Made Mertha
Firm value is the achievement obtained by the company from public trust after running operations. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, leverage, and CSR on firm value. This research wa... see more
Putri Dinda Gunawan, Animah Animah, Isnawati Isnawati
The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village... see more
Wise Maharti, Yeterina Widi Nugrahanti
The research objectives are to examine the effect of political connections and bonus compensation on earnings management, and to examine the role of corporate governance in the influence of political connections and bonus compensation on earnings manageme... see more
Made Aditya Bayu Pradhana, Made Gede Wirakusuma
This study aims to determine the effect of integrity, obedience pressure and task complexity on audit quality with auditor's work experience as a moderating variable. The research was conducted at the Bali Provincial Inspectorate Office. The population in... see more
Nur Wijayanti, Sri Ayem
This study aims to obtain empirical evidence of the effect of profitability, salt ownership and audit committee on tax avoidance, and to use transfer pricing as a moderating variable. The research sample is manufacturing companies listed on the Indonesia ... see more
Nazilatul Khunaina Il Khafa Ainul, Annisa Wulandari
The background of the research is the importance of the company's financial performance in making investment decisions for potential investors. The purpose of this study was to determine and analyze the effect of the Current Ratio, Total Asset Turnover, D... see more