20 articles in this issue
Redilla Wisman, Wijaya Triwacananingrum
The Triple Bottom Line approach makes the company start to consider its non-financial reports as an added value for its stakeholders. moderating gender diversity and independent directors. The study used judgment sampling in sampling. The number of sample... see more
Nyoman Diantha Anggriawan, I Made Sukartha
This study aims to determine the effect of work experience, independence, integrity, and competence on audit quality at the Bali Provincial Inspectorate Office. The theory used in this research is agency theory. This research was conducted at the Bali Pro... see more
Ni Made Somo Misutari, Dodik Ariyanto
The Covid-19 pandemic situation in Indonesia has caused many social responsibility programs that have been planned to be held in 2020 to be delayed. This condition requires companies to design adaptive and innovative CSR programs to respond to the needs o... see more
Ni Luh Putu Rika Yuniasih, I Ketut Jati
One of the effective methods and has great potential in increasing taxpayer compliance is tax reform. The purpose of this study was to determine the effect of the implementation of e-filing, the quality of tax services, and tax sanctions on the level of c... see more
Eri Ayu Rumiyani, Siti Resmi, Ralina Transistari, Muhammad Roni Indarto
Financial information is helpful if it fulfills fundamental characteristics. One of these characteristics is timeliness. This article aims to examine the elements that affect financial statement timeliness. This research is conducted on mining companies l... see more
Ni Komang Ayu Trikajayanti, I Gde Ary Wirajaya
In terms of quantity, cooperatives are growing rapidly in Denpasar City, one of which is the Savings and Loans Cooperative (KSP) Sari Amertha Dana in Denpasar City. This cooperative is able to face and get through this pandemic crisis well so that it cont... see more
Dewa Ayu Mirah Satya Dewi, Anak Agung Gde Putu Widanaputra
Dividend policy is one of the most important financial functions of a company. This is because the dividend policy has an influence on the company's stakeholders, both managers and investors. This study aims to determine the effect of investment opportuni... see more
I Wayan Agus Purnayasa, Eka Ardhani Sisdyani
On April 6, 2020, the government approved the implementation of the first Large-Scale Social Restrictions (PSBB) in Indonesia in the context of accelerating the handling of the Covid-19 pandemic. This study uses this event as an event under study to obser... see more
Ni Luh Nyoman Sherina Devi, Ida Ayu Ratih Manuari
Firm value is closely related to shareholder wealth and become the main focus of investor decision making. This study analyzes the impact of capital design, productivity, profit strategy, firm development, also, firm size on the value of assembling organi... see more
Dicky Beryl Kholif Arrokhman, Siswanto Siswanto
Company to have good environmental and social performance, besides its financial performance. Stakeholders demand this information in a report called sustainability reporting. The size of a company is directly proportional to the public attention received... see more
Camilla Casimira Kurniawan, Judith Felicia Pattiwael Irawan
The 2020 pandemic affected the economic sector, including banking sector, especially banks in the BUKU 1 category. This study aims to identify internal factors that affect bank profitability between normal conditions in 2019 and conditions when economic g... see more
Galuh Artika Febriyanti
The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Tot... see more
Ni Ketut Lely Aryani Merkusiwati, I Gusti Ngurah Agung Suaryana
Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, ... see more
I Made Surya Widhi Wibawa, I Ketut Suryanawa
PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitor... see more
Ni Nyoman Mira Miladeny, I Gusti Eka Ayu Damayanthi
This purpose to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) and to determine the role of profitability in strengthening the influence of Corporate Social Responsibility on firm value. This research was conducted... see more
Muhammad Idham, Lalu M. Furkan, Endar Pituringsih
This study aims to analyze the effect of knowledge, experience, professional skepticism, and intuition of government internal supervisors in detecting fraud at the NTB Provincial Inspectorate. Respondents from this study as many as 49 people who have func... see more
Dianisa Indirasani, Akram Akram, Budi Santoso
This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating eff... see more
Kadek Danu Dwika Riyatna, Gayatri Gayatri
Accountability is the responsibility of the village government regarding the management of village funds to the community in a transparent, honest, orderly and disciplined manner. The purpose of providing village funds is in line with Law no. 6 of 2014 wh... see more
Ariel Suryo, Gerianta Wirawan Yasa
The purpose of this study is to provide empirical evidence regarding the effect of return on assets, earnings per share, and return on equity on stock returns. This research was conducted on Blue Chip companies listed on the Indonesia Stock Exchange (IDX)... see more
Moh Syamsul Rijal, Lilik Handajani, Dwi Putra Buana Sakti
This study aims to analyze the effect of Accountability, Transparency and Community Participation on the management of Village Fund Allocation (ADD) to improve Good Village Governance (GVG) in West Lombok. The sample of respondents was determined by non-p... see more