23 articles in this issue
AA Sg Mira Dewi Setiawati, I Wayan Putra
The research purpose to determine the effect of fixed tangible assets, profitability, firm size and growth of the company on the capital structure of companies included in the stock index KOMPAS100 listed on the Indonesian Stock Exchange 2011-2013. Purpos... see more
Bagus Ananta Diva Muria Sidhi, Made Gede Wirakusuma
Auditor Switching occurs because increasing operating of Public Accounting Firm. Auditor Switching may occur voluntary or mandatory. This study aims to determine the effect of firm size, firm growth and reputation of Public Accounting Firm to auditor swit... see more
Batara Wiryo Pramudito, Maria M Ratna Sari
Tax avoidance is a legal way to reduce the tax burden. Tax avoidance can measured with cash effective tax rate (CETR). The purpose of this study is to giving information about the impact of accounting conservatism, managerial ownership and board size to t... see more
Gusman Saputra, Yadnyana I Ketut
This study focuses on how effectively Application of Accounting Information Systems (AIS) Computer Based on the Alfa Mart in the district. Kuta which is expected to provide an overview of the quality of the products and services provided along with advanc... see more
nia anggaraini, Bambang Suprasto
Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data use... see more
Made Diah Krisna Dewi, I Ketut Suryanawa
LPD is a village-owned financial enterprises, in 2012 and 2013 the number of credit LPD customers in Denpasar increased by 405 people, but collectibility of loans classified as non-performing loans (NPLs) increased. The purpose of this study is to know th... see more
Frensisca Citra Dewi, I Wayan Pradnyantha Wirasedana
The purpose of this research is to compare the difference of net profit before and after applying Time-Driven Activity-Based Costing. Sample of this research is 30 garment industries which located in Badung Regency, Bali and the method used to colle... see more
Ida Bagus Dwi Putra, A. A. N.B. Dwirandra
This study was conducted to determine the influence of the General Allocation Fund, Sharing Funds, Special Allocation Fund and Regional Income in Local Expenditure as well as to confirm the occurrence of the phenomenon of flypaper in the government's fin... see more
Jero Komang Hita Wasana, I Gde Ary Wirajaya
Performance is the result of both the quality and quantity of work produced in accordance manager responsibilities given. Competition banking and financial institutions implies the need to optimize the performance of managers in the BPR that still exist. ... see more
Aditya Pradipta, Ni luh supadmi
Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) is published with the aim to facilitate the users in applying accounting principles, which is still less appropriate when using GAAP generally accepted. SAK ETAP is expected ... see more
Made Trisnajuna, Eka Ardhani Sisdyani
The purpose of this research is to test the influence of intangible asset value and research & development expenditure on corporate market value and financial performance of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) d... see more
Ida Bagus Satwika Adhi Nugraha, I Wayan Ramantha
Good performance of auditors will help public accounting firm to achieve the goals and meet the needs of the parties interested in the financial statements. Auditors are required to be an expert to be able to retain the trust of its clients and of the oth... see more
Dewa Gede Agung Basudewa, Ni Ketut Lely Aryani Merkusiwati
Deviant behavior in the audit is behavior that deviates from the standard auditor in carrying out audits audits which can degrade the quality of the audit. This study aims to determine the effect Locus Of Control, Organizational Commitment, Performance Au... see more
Ida Bagus Putu Fajar Adisamartha, Naniek Noviari
Results of Indonesia's tax revenues fluctuated since 2011 until 2014. This happens because not optimal taxation or the tax evasion of the taxpayer. Tax Aggressiveness is action taken to minimize the burden of the taxpayer receives tax payable. The more ef... see more
I Made Dwi Primantara, Ni Ketut Rasmini
An audit delay is the interval of time from the date book cover the annual financial report up to a date stamped on the report independent auditor .An audit a delay occur because of constraints in the implementation of the audit and this is in accordance ... see more
Ni Kadek Uchi Laksmi, Ni Made Dwi Ratnadi
Stock price movements are influenced by the development of environmental and macroeconomic activities. This is reflected by the market reaction. Market reaction can be measured by abnormal return. This research has a purpose to determine differences... see more
Sendhi Andika, I Made Sukartha
Earnings management is a condition in which the management to intervene in the process of preparation of financial statements for external parties so as to flatten, raise, and lower profits. Earnings management occurs when using certain decisions in the m... see more
Gede Andy Mercury, I G.A.M. Asri Dwija Putri
This research has purpose to provide additional empirical evidence about the effect of budgetary participation and asymmetry information in budgetary slack with cultural organization as a moderating variable. This research sample consisted 46 stars ... see more
Ayu Prima Dania, I Ketut Sujana
Profitability indicates how efficiently an LPD has been operating. There are several things that affect the development of profitability LPD include capital adequacy, problem loans and funds from third parties. There are several ratios that are used to me... see more
Ni Made Trisna Savitri, I Dewa Nyoman Wiratmaja
The aim of this research was to determine the effect of performance expectancy, effort expectancy, social factors, facilitating conditions and complexity of the task on interest of usage of information system. The respondents of the research are accounta... see more
I Ketut Januraga, I Ketut Budiartha
The results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect TABK, auditor comp... see more
Ida Bagus Ananta Aditama Manuaba, I Made Karya Utama
The purpose of this study was to determine the effect of audit fees, non-audit services and audit tenure on auditor independence. This research was conducted at the public accounting firm in the area of Bali. Samples in this study of 73 respondents to the... see more
Ninis Novitasari, Dewa Gede Wirama
Budgetary control is a means of control in an organization with the establishment of standards targets regarding revenue and expenditure as well as continuous monitoring of performance by comparing the budget with its best estimate. With the control of th... see more