30 articles in this issue
I Putu Indra Wiguna, I G. A. M. Asri Dwija Putri
The purpose of this study was to test the effect of the Corporate Governance Perception Index scores in the company's value and its influence when considering the Voluntary Disclosure as a moderating. The population was a company registered in the Corpora... see more
Ni Putu Sonia Sindica Pande, I Made Mertha
Any company that went public have an obligation to submit financial statements on time. Long time submission of financial statements may affect the value of companies, because of timeliness in the delivery of financial statements and financial reports are... see more
Ni Kadek Ayu Giri Yanti, I Gusti Ayu Nyoman Budiasih
The purpose of this study was to determine the effect of profitability, leverage, and the size of the company in CSR. The theory used in this research is the signaling theory, stakeholder theory and agency theory. Samples are 35 mining companies in the In... see more
Ni Komang Ayu Puspita Dewi, I Dewa Gede Dharma Suputra
The purpose of this study was to obtain empirical evidence of the influence of accountability, personal characteristics of the auditor, and professional skepticism on audit quality. The population contained in KAP in Bali Province. Respondents in this stu... see more
I Gusti Agung Mahendra Putra, Made Yenni Latrini
This study aimed to analyze the influence of locus of control and professional commitment to the performance of internal auditors in the FIF GROUP Bali Province. This research was conducted in all branches FIF GROUP Bali Province eight branch offices loca... see more
Filipus Argentano Guntur Suryaputra, Ni Gusti Putu Wirawati
Financial strength caused by external and internal factors.The method of data collecting is purposive sampling methodas the purpose of research. The study will be used criteria for sampling a company listed on the Indonesia Stock Exchange before 1993 and... see more
Ni Wayan Venti Lunadewi, Ni Made Adi Erawati
The purpose of this study to determine the effect of information asymmetry, locus of control, personal value and reward systems against budgetary slack. In this study, the samples taken were 60 respondents from 14 Hotel Star 3, 4 and 5 in Denpasar which s... see more
Wahyu Iko Santosa, AANB Dwirandra
This study aims to determine the effect of probability of bankruptcy and KAP quality audit delay and to test the variable quality of the firm as a moderating influence the probability of bankruptcy to audit delay. This study uses quantitative and qu... see more
Made Yunita Windasari, Gede Juliarsa
This research aimed to determine the effect of competence, independence and professionalism of internal auditors in preventing fraud. The theory used in this research is Theory Of Reasoned Actio and Theory Of Planned Behavior. The population in this study... see more
I Nyoman Setiyadi, Ni Ketut Rasmini
This research aimed to examine the effect of leadership styles, organizational commitment and understanding of accounting information systems auditor performance public accounting firm in the province of Bali. The theory used in this research is the theor... see more
I Nyoman Wisnu Bayu Pranadata, I Dewa Nyoman Badera
Issues concerning the poor quality of audit into the public spotlight in recent years, this was due to the involvement of the public accountant in it. This study aims to determine the effect of competence, Due professional care, work experience, and the a... see more
Made Agus Teja Dwipayana, I. Gst. Ngr. Agung Suaryana
This study, entitled "Effects of Debt To Asset Ratio, devidend Payout Ratio and Return On Assets Of Value Manufacturing Companies Listed in Indonesia Stock Exchange. The purpose of this study was to determine the presence or absence of the influence of De... see more
Andri Gunawan, I Made Sukartha
This study aims to determine the factors that affect tax revenues in 2015 in the North Badung Small Tax Office, allegedly influenced by tax amnesty, economic growth and institutional transformation of the Directorate General of Taxation. This research was... see more
I Gusti Made Linggar Tanaya, Komang Ayu Krisnadewi
This research aims to get empirical evidence about the effect of participation in budgeting on budgetary slack and personal character as moderating influence on participation in budgeting on budgetary slack in the Department of Klungkung regency. This res... see more
Ni Ketut Ciriyani, I Made Pande Dwiana Putra
Amount of environmental damage problem that occurred in Indonesia, making a lot of environmental aspect become a hot discussion among the public. To show the company’s attetion and awareness about environmental then the company makes environmental activit... see more
Putu Meita Prasista, Ery Setiawan
This study aims to determine the effect of profitability and Corporate Social Responsibility disclosure to Income Tax aggressiveness of the taxpayer. Income Tax aggressiveness measurement in this study using Effective Tax Rates. Measurement of profitabil... see more
I Ketut Jayantara, Ida Bagus Dharmadiaksa
This study aims to determine the effect of mechanical user capabilities and effectiveness of accounting information systems (AIS) on the individual performance in village credit institutions in Mengwi. Samples in this study were 154 respondents to the sam... see more
Oki Meke Frank, Dodik Ariyanto
Differrences in individual perception of an auditor tend to be able to give consideration to the different users of financial statements and reflected in the difference in the decision-making of each auditor. The aims of this study is to determine the eff... see more
Indah Kusuma Sari, Gerianta Wirawan Yasa
This research aimed to test positive influence Good Corporate Governance implementation, profitability and liquidity of the bond rating. The theory used in this research is the stewardship theory, agency theory and signal theory. The population in this st... see more
Putu Ayu Agnes Veriana, I Ketut Budiartha
The purpose of this study is to determine the effectiveness of Accounting Information Systems (AIS), organizational culture and compliance duties on the performance of employees in the LPD in Mengwi. This research was conducted in the LPD in Mengwi. The p... see more
Suharto Suharto, I Ketut Sujana
Research on smoothing earnings and the factors that influence is very important in order to avoid asymmetries of information contained in the financial statements to the media for investors and principals to assess the performance management of a company.... see more
Putu Wina Lianitami, Bambang Suprasto H
This study aims to determine the effect of understanding the client's business, audit experience and competence of auditors in fraud detection strategies. This study was performed on a public accounting firm in Bali and East Java are registered in the Cer... see more
Herlina Herlina, I Gusti Ayu Eka Damayanthi
Companies that practice income smoothing will be able to control the excess rate of profit when the company announced laba.Tujuan this study was to determine the good corporate governance as a moderating influence on the profitability of income smoothing ... see more
Ni Nyoman Trysedewi Mahaputri, Naniek Noviari
Arrears vehicle tax data of SAMSAT Denpasar in 2011-2014 indicated that there are taxpayers who do not comply the tax liabilities. The purpose of this study is to obtain empirical evidence of influence of the tax regulation comprehension, taxpayer awarene... see more
Bima Satya Wirawan, I Made Sadha Suardikha
This research aimed to get the influence of the effectiveness to use of accounting information systems, beliefs, personal engineering capabilities and management support to individual performance. This study was conducted in 52 rural banks in Badung regen... see more
Ida Ayu Indira Biksa, I Dewa Nyoman Wiratmaja
Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to giving an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financia... see more
Ida Ayu Paramitha Astuti, Ida Bagus Putra Astika
Development on continuous to improve the lives and well-being of all walks of life. The purpose of this study was to analyze the effect of the population, the general allocation fund and special allocation funds towards public welfare Regency/ City in the... see more
Gusti Agung Ayu Sri Dartini, I Ketut Jati
Taxpayer Compliance is an aspect that must be considered by the government to increase tax revenues. Tax compliance is influenced by many factors, including an understanding of accounting, transparency, and accountability of taxation, as well as other fac... see more
Ni Kadek Sugiantari, A.A.G.P Widanaputra
This study aims to determine students' perceptions of accounting related to the ethical crisis that occurred within the scope of accounting, especially in cases of code violations involving accountants. Furthermore, this study examines the effect of ideal... see more
Made Hardy Suardinatha, Made Gede Wirakusuma
The purpose of this study was to determine the effect of job satisfaction strengthen auditor independence and professionalism to audit quality. This study was conducted in 7 KAP in Bali Province. Samples are taken as much as 81 auditors, the data collecti... see more