20 articles in this issue
Ida Ayu Agung Sarasintya, Ni Kt Lely Aryani M.
When client change their auditor while there is no rule that requires changing, what happens is one of two things: the auditor resign or they got fired by the client. Whichever happened, the attention is the reason why it happened and where the client wil... see more
Ni Putu Wida Putri Damayanti, I Wayan Suartana
Prosperity shareholders optimally achieved through an increase in the value of the company. Good corporate governance mechanisms based on managerial ownership and institutional ownership are directed to achieve this. The purpose of this study was to exami... see more
Mudyasani Sudarma, I Wayan Putra
The interest of shareholders as a principal and management as an agent are not always play with the same harmony. The difference among them emerge an agency conflict which end as an agency cost. This problem causes the shareholder to push the management t... see more
Made Ucca Pavitrin Koriawan, Wirawati
The current rural economic activity has grown by leaps and bounds. In line with the development of economic activities, transactions between parties who have surplus funds and the lack of funds that will become easier with the presence of intermediaries, ... see more
Adek Devi Kusumayanti, I Ketut Jati
This study aims to impact the growth in earning assets, deposits and geographical location on the operational performance of the LPD in the district of Tabanan 2008-2011. Of the 13 LPD, LPD obtained a sample of 10 studies using non-probability sampling me... see more
Putu Putra Mahendra, I Made Sukartha
Each year the Director General of Taxation is required to always increase tax revenue, because in order to succeed in the construction sector tax revenue becomes very vital. Tax compliance, tax audits and tax collection are all factors that affect tax rev... see more
Cok Krisna Yudha, Ramantha, Wayan Ramantha
Penelitian ini mengkaji tentang pengaruh computer anxiety dan computer attitude terhadap keahlian pengguna dalam menggunakan komputer akuntansi. Sampel penelitian adalah Mahasiswa Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Udayana. Tujuan peneli... see more
Putu Priancaya, Ketut Alit Suardana
Local tax and local retribution are local income sources. It is an original local government that have authority to conduct pick up and management of vehicle tax (PKB) and tax to transfer ownership (mutation) especially acceptance of tax for this result, ... see more
Ni Made Dewi Anggun Jayanti, Ni Luh Sari Widhiyani
Kualitas audit sering dikaitkan negatif dengan audit tenure, sehingga perusahaan disarankan melakukan auditor switching, namun auditor switching sering dilakukan karena keterpurukan finansial. Penelitian ini bertujuan mengetahui pengaruh auditor switching... see more
I Putu Suastawan
This study aims to determine the effect of free cash flow and profitability of the real estate company's debt policy in Indonesia Stock Exchange. This research was conducted in a real estate company in Indonesia Stock Exchange (IDX). The number of samples... see more
Gede Agus Mahaputra, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of profitability, leverage, liquidity, cash position, and the size of the company on the dividend payout ratio of banking companies in Indonesia Stock Exchange. This study used quantitative research is... see more
Ni Putu Yunita Devi, Ni Made Adi Erawati
This study aims to determine the effect of managerial ownership, leverage, and firm size on dividend policy. The population in this study were 450 companies listed in Indonesia Stock Exchange. The data used is in the form of quantitative secondary data de... see more
Ni Wayan Nariastiti, Ni Made Dwi Ratnadi
This research aims to determine the effect of information asymmetry, corporate governance, and firm size on earnings management of publicly traded companies listed on the Indonesian Stock Exchange. Samples was determined by purposive sampling amounting 65... see more
I Dewa Gede Buda Utama, I Made Sadha Suardikha
This study aims to determine the factors that affect the performance of accounting information systems. The location of research at Village Credit Institutions in Sukasada District. Purposive sampling technique is used to obtain the sample amounted ... see more
Ni Made Marlita Puji Astuti, Ida Bagus Dharmadiaksa
Sustainability and success of the organization can be determined from the performance of the employee owned. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable. This study was conducted ... see more
Ni Putu Ira Prananti, Ni Ketut Rasmini
The purpose of this study was to determine the effect of the tax administration system, the service tax authorities and the use of e-SPT on taxpayer compliance. This research was conducted at the Tax Office Primary Gianyar. The number of samples taken 118... see more
Ida Bagus Gede Nicko, Putu Agus Ardiana
The purpose of this study was to determine empirically the effect of firm size, business risk, asset growth, profitability and liquidity on capital structure partially (Uj t). The sampling method with precision Slovin formula in this study was 5%, 300 sam... see more
Luh Putu Ratih Nirayanti, Ni Luh Sari Widhiyani
In firms that go public common phenomenon is the fluctuation in the stock return. This study aims to determine the effect of dividend policy (DPR), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) on Stock Return company categorized LQ 45 at the ... see more
gusti ayu dyah indraswari, Ida Bagus Putra Astika
Corporate Social Responsibility (CSR) is a factor that affect the development and withstand of company. This CSR research purpose is to verify profitability effect,company, size and public ownership share in disclosure of csr. Research population is... see more
Ketut Yadnyana
Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are hig... see more