30 articles in this issue
Astrid Fembriani, I Ketut Budiartha
The objective of this study was to prove the impact of audit structure, role conflict, role ambiguity, good governance comprehension, leadership style, organization culture and organization commitment to the performance of government auditors. The study t... see more
Ni Made Dwita Ratnaningsih, A.A N.B Dwirandra
Public accountan firm (PAF) commitment with the company as a client, makes PAF or auditors have a specific knowledge of the operational companies. This study aimed to analyze the factors auditor’s commitment (audit tenure), auditor change in the audit del... see more
Debby Tandungan, I Made Mertha
Going concern issues are complex so that need factors that used as a benchmark in determining the company’s going concern status. This study aimed to examine the effect of the audit committee, the size of the company, the audit tenure, and reputation of K... see more
Ida Ayu Trisna Yudi Asri, Ketut Alit Suardana
The use of self asscessment system in Indonesia to deliver benefits taxpayer to calculate the taxable income to minimum. One of the actions taken by taxpayers to reducing or minimizing duty tax carefully to take advantage loopholes of tax law. This resear... see more
Renitha Ratu Hindistari, I G A M Asri Dwija Putri
One of the cause from the phenomenon of the economic crisis that occurred in the banking sector is caused by the poor corporate governance. IICG explain good corporate governance as a structure that must be considered in running a business. This study aim... see more
I Made Arya Dwiputra, I Ketut Suryanawa
Income smoothing is a deliberate action taken to reduce fluctuations in earnings, where managers wear certain accounting methods to reduce the profit fluktusi. Income smoothing management practices with the aim of reducing the tax debt, increase the confi... see more
Sri Dewi Lestari, Ni Gusti Putu Wirawati
In addition to improve the company's performance, one of the goals that’s needed to be achieved by all companies is to maximize profits gained. Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings i... see more
Made Ayu Mentari Putri, I Made Sukartha
The purpose of this study was to obtain empirical evidence about the influence of internal and external mechanisms of corporate governance in the agency cost. This research was carried out on non-financial companies listed on the Stock Exchange in 2012-20... see more
Ni Putu Okta Verdhyana, Made Yenni Latrini
This studyaims to determinehow the effecton thefinancial condition ofgoing concern audit opinionby theauditorswitchingasmoderating. This research was conductedin allsectors ofthe companies listedinthe Indonesia Stock Exchange(BEI) in the period of 2011to ... see more
Emi Yanti, Gerianta Wirawan Yasa
The firms go public conduct Initial Public Offering (IPO) and set price of its shares with underwriters. Underpricing phenomenon that occurs when IPO is influenced by several factors. This study aims to determine the effect Return On Assets (ROA), firm si... see more
Ni Made Dwi Ari Murti, Ni Luh Sari Widhiyani
Audit delay is the time span that indicates the length of auditor completed the audit work. Company size and profitability is the one factors that affect on audit delay, but these factors have an not consistent influence, and allegedly it is moderated by ... see more
I Nyoman Wirya Sentanu, Putu Ery Setiawan
Local taxes are taxes that implementation is carried out by local governments. Local tax revenue is used to finance regional development. Local tax revenue Badung one of which is sourced from the hotel tax. This study aims to determine whether the quality... see more
Ni Putu Sumi Dyastari, I Ketut Yadnyana
This study aimed to examine the effect of motivation on student interest in non-accounting for follow PPAk. This research was conducted at the Faculty of Economics and Business, University of Udayana in non-accounting students regular forces S1 2012. The ... see more
Ni Putu Devi Aryani, Ni Made Adi Erawati
This study aims to determine the effect of motivation quality, career motivation, economic motivation, and the cost of education in the interest of students to follow Accounting Profession. The study sample consisted of 47 students PPAk Faculty of Economi... see more
Made Devi Miradhi, Gede Juliarsa
The aim of this study was to determine the size of the company as a moderating influence profitability and the auditor's opinion on the audit delay. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2014. Samples are taken a... see more
Ida Ayu Ganetri Priyadarshini Wikrami, Ida Bagus Putra Astika
This study has the purpose to test that before stock option announcement, manager did earning management with income decreasing pattern, so that the exercise price of ESOP would be low, and to get the statistic evidence that earning management on the exer... see more
I Made Angga Wiguna, I Dewa Gede Dharma Suputra
The purpose of this study was to determine the effect of supervise action, work experience, organizational commitment and professional commitment to job satisfaction auditor. This research was carried out on the existing public accounting firm in Denpasar... see more
Ida Bagus Meindra Jaya, I Ketut Jati
This research aims to determine how the influence of the taxpayer awareness, quality of service, tax audits and tax penalties on tax compliance in paying taxes restaurants Revenue in Denpasar. The theory used is the theory hearts Research husband legitima... see more
Putu Sanjita Dewi, I Dewa Nyoman Wiratmaja
Implementation of activitiys corp has been widely applied to various types of companies, including the non-profit corporation. This is because the implementation of corp is able to affect the company's performance. This reasearchin on companies in Denpasa... see more
Ika Wulan Indah Sari, A.A. G.P Widanaputra
This study aimed to examine the effect of audit fee to the auditor switching. In addition , this study also aimed to determine the effect on the auditor's audit fee switching to the auditor 's reputation as a moderating . This study was conducted on 145 m... see more
Anak Agung Putri Santikawati, Bambang Suprasto Herkulanus
This study aims to investigate the influence of internal locus of control and payroll auditor in the performance of auditors with spiritual intelligence as a moderating variable. This research was conducted on a public accounting firm in Bali in 2016. The... see more
Luh Anggi Jayastini, I Gde Ary Wirajaya
The purpose of this study was to determine the effect of CSR disclosure on the company's financial performance and earnings management as a moderating the effects of CSR on financial performance. The population used in this research is manufacturing compa... see more
Ni Putu Ria Arista Dewi, Dewa Gede Wirama
The purpose of this study is to examine self confidence as a moderating factor in the effect of emotional intelligence and learning behavior on comprehension level accounting. This study uses primary data that was collected using a questionnaire as an ins... see more
Komang Adik Hari Raharja, I Made Pande Dwiana Putra
This research is aimed to determine the effect of leverage and firm size on firm value and credit risk in moderating the effect of leverage and firm size on firm value. 27 banking companies is taken as sample on this research, by using purposive sampling ... see more
I Gede Agus Angga Saputra, Ida Bagus Dharmadiaksa
This research discusses abaout effect of interest rate, exchange rate, leverage and profitability in stock returns. Stock returns in this research is the level of benefits of owning a stock investor on investments made in the property company to go public... see more
Putu Rista Diantari, IGK Agung Ulupui
The purpose of this study was to determine the effect of the audit committee, the proportion of independent directors, and the proportion of institutional ownership against tax avoidance and firm size as a control variable. In this study, tax avoidance is... see more
I Wayan Sudiksa, I Made Karya Utama
The existence of internal auditor is becoming more important nowadays. As an internal auditor, their main job is now shifting, from internal controller into internal consultant. The objective of this study is to analyze profesionalism, work motivation, an... see more
I Gusti Agung Ayu Siska Suandewi, I Putu Sudana
This study aims to demonstrate empirically the effects of the financial ratios that liquidity ratios, activity ratios, profitability ratios and the leverage ratio on stock returns textile and garment industry in Indonesia Stock Exchange. The research samp... see more
Meli Yuli Ana, Ni Made Dwi Ratnadi
This study aimed to get empirical evidence of the ambiguity of the role as a moderating influence on the budgetary participation BPR budget gap in Denpasar. This study was conducted in 21 rural banks in Denpasar with a survey method using a questionnaire.... see more
Gde Krisna Dewi, Ayu Arysta Dewi
This research is purposed to examine the effect of board of commissioner and director diversity to firm value. This research using finance companies listed in Indonesia Stock Exchange in period 2004-2009 as a research sample. The result obtained by purpos... see more