20 articles in this issue
Manuel Aristo Surbakti, Nanda Ayu Wijayanti
This study aims to analyze the effect of role conflict and audit experience on audit judgment and skepticism of the professionalism of public accountants as mediating variables. This research is an explanatory research with a quantitative approach. Data w... see more
Angelica Christabelle, Estralita Trisnawati, Amrie Firmansyah
This study aims to obtain empirical evidence regarding the effect of managerial ownership, tax planning, and information asymmetry on earnings quality with institutional ownership as a moderating variable in Property and Real estate Companies listed on th... see more
Nyoman Tryadi Kusuma Yudha, Dodik Ariyanto
This study aims to determine the effect of corporate social responsibility on firm value moderated by age and firm size. Stakeholder theory, signaling theory and legitimacy theory are used as the theoretical basis. The number of samples obtained as many a... see more
Arief Rahman, Ayu Tri Astuti
The purpose of the study was to examine the effect of tax avoidance and audit quality on firm value with profitability as a moderating variable. Measurement of tax avoidance is carried out using the Effective Tax Rate (ETR). Meanwhile, audit quality uses ... see more
Maria Mediatrix Ratna Sari, I Ketut Suryanawa
The purpose of this study was to determine the impact of academic self-efficacy and self-esteem on accounting students' academic achievement at Faculty of Economics and Business, Udayana University. In this study, linear regression analysis was used as an... see more
Efraim Ferdinand Giri, Ika Puspita Kristianti, Ratih Ayu Kusumanegara
This study aims to analyze business continuity in terms of liquidity, leverage and KAP turnover in transportation sector companies, especially in 2020 and compared to the previous year, namely 2015-2019. Liquidity is proxied by current ratio, leverage is ... see more
A. A. Ngr Gde Punia Artawan Putra, I Nyoman Wijana Asmara Putra
This study aims to determine work-family conflict and burnout can affect turnover intention with burnout being the moderating variable. The location of the research was carried out in all Tax Consultant Offices in Bali. The population of confirmed tax con... see more
Elizabeth Karina Adji, Dewa Gede Wirama
The purpose of the study was to see the effect of women's involvement in the board of directors on the company's financial performance. The researcher also added the variable of director compensation difference as a moderator variable on the effect of wom... see more
Prasetyo Ramadhan
The aim of this research is to analyze the differences in the performance of renewable energy companies before and after the Initial Public Offering (IPO). This research uses Paired Sample T-test as a data analysis method. The population in this study is ... see more
Hardianto Hardianto, Syarif Hidayah Lubis
During the Covid-19 pandemic, the number of stock investors has increased significantly, where the more investment activities there are, the more factors and basis for making investment decisions. The purpose of this study is to analyze the effect of fina... see more
Putu Sri Sukmawati, I Dewa Gede Dharma Suputra
Chartered Accountant (CA) is a professional path to become a professional accountant and accountant with international standards. The purpose of this study is to provide empirical evidence regarding the effect of the level of understanding, attitude, and ... see more
Awaluddin Awaluddin, Ardianto Ardianto, Zaenal Fanani
The debate about the enactment of the auditor partner rotation and audit tenure restriction and their effect on audit quality still leave questions, because several studies have found inconsistent results. This study aims to provide empirical evidence of ... see more
Putu Wira Sugiantara
The research aims to detect the occurrence of herding behavior as a whole as well as in up market conditions or down market conditions. The study added information asymmetry as a moderating variable. This study uses the Cross Sectional Absolute Deviation ... see more
Ellionora Novalianti Wongso Sugiarto Salim, Arthik Davianti
This study detects financial distress and the existence of earnings management which is classified into accrual and real earnings management in the transportation service industry. The data analysis technique was carried out using Altman's financial distr... see more
Vionna Agnesia, Agung Joni Saputra
This study aims to show how much influence the use of e-commerce technology, financial technology and social media has on increasing the income of MSMEs in Dumai City. This research uses probability sampling method with simple random sampling technique. T... see more
Elvira Maytasya Simanjuntak, Vera Intanie Dewi
This study aims to analyze the presence of herding behavior on the SRI-KEHATI Index for the period January 2, 2020 to December 30, 2021. Herding behavior can be identified through the relationship between stock return dispersion and market return. In calc... see more
Candra Dewi Lestari, Rachmawati Meita Oktaviani
The sampling technique used purposive sampling with the number of samples taken by 150 respondents. The data analysis technique used is multiple linear regression. Based on the results of the analysis carried out, it was found that perceived ease had no s... see more
Watim Maysaroh, Saring Suhendro, Fajar Gustiawaty Dewi
The purpose of the study was to determine the effect of profitability, liquidity, and leverage on financial distress and to determine the financial distress condition of insurance companies on the IDX before and during the pandemic. The sample used purpos... see more
Kadek Geyong Aditya Gumiyar, Ketut Alit Suardana
This study aims to determine the effect of education moderating the relationship between the effectiveness of accounting information systems, user capabilities, and work motivation on employee performance at the Lestari Bank Credit (BPR) Denpasar City. Th... see more
Muhammad Emil Ibrahim, Ni Luh Supadmi
This study aims to analyze the effect of the number of tourist visits and the tourism industry on hotel restaurant tax receipts in the SARBAGITA Region, Bali Province. The data used is panel data for 2012-2019 with path analysis techniques. The results of... see more