20 articles in this issue
I Gede Ambara Cita, Ni Luh Supadmi
Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This re... see more
I Putu Putra Wasista, I Nyoman Wijana Asmara Putra
Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. T... see more
Kadek Putri Prabandari, I Gst Ayu Eka Damayanthi
The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business... see more
A.A. Gede Rai Karmanata, Putu Ery Setiawan
This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as ... see more
Endang Retno Rahayuningsih, Ni Luh Sari Widhiyani
The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. B... see more
Muhammad Syukri, Ni Ketut Surasni, Lalu M. Furkan
The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style... see more
Komang Ayu Triska Prabandari, I Gusti Ayu Made Asri Dwija Putri
The purpose of this research to assess the performance of the Disdukcapil Klungkung using four prescriptive balance scorecard. This research used data from the government agency performance report (LKjIP) and the dissemination of questionnaires. The data ... see more
Shanti Rahayu Hayathun Nufus, Titiek Herwanti, Budi Santoso
This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governmen... see more
I Gede Aditya Baskara, Made Gede Wirakusuma
This research is an event study that aims to determine the market reaction arising from the 2019 Indonesian presidential election, against companies listed in the infrastructure stock sector on April 17, 2019, using the abnormal return indicator. This stu... see more
Ida Ayu Pradnyandhari Dewi, I Wayan Ramantha
LPDs throughout the Gianyar Regency have assets of Rp. 3.6 trillion, but from 2013 to 2017 there were 41 non-operating. This study uses other alternatives besides CAMEL and determines which model has the accuracy between the grover, zmijewski and altman m... see more
Ni Wayan Intan Saskara Wahyuni, I Gusti Ayu Nyoman Budiasih
This study aims to analyze and determine the effect of earnings management on company value with tax aggressiveness as an intervening variable. The theoretical implications of this research to be able to support the application of agency theory and signal... see more
Ni Ketut Putri Pramesti Dewi, Ni Ketut Rasmini
This research is aimed to acquire the empirical evidence of the influence of human resource competencies and locus of control on fraud prevention in the management of dana desa. This research has been selecting all of the 27 desa dinas in denpasar a... see more
Putu Hendra Putra Wahyudi, Maria Mediatrix Ratna Sari
Student academic achievement is a reflection of the quantity and quality of knowledge that has been mastered by students. The purpose of this study, among others, is to determine the effect, emotional intelligence, learning facilities and lecturer compete... see more
Evelin Budiarti, Ida Bagus Putra Astika
Maximizing the firms value is one of the company’s goals in running its business. The value of a company is often affected by the share price. The stock price itself changes because of the demand and supply in the market. In making investment decisions, i... see more
Ni Made Ambar Diantari, Ni Gusti Putu Wirawati
The development of accounting isidely applied by social organizations in society. Accountability is seen as not only limited to accountability and guidance for the organization, but has other functions of interaction between the ethical, social, and accou... see more
Luh Sri Isa Dewi Jayanti, Ketut Alit Suardana
The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villag... see more
Arya Kandrasyah, Graciala Denita, Dyah Ambar, Musa Fresno, Dewi Hanggraeni
This research aims to determine whether the composition and attributes of female in the company’s board influence the performance of life insurance companies in Indonesia. The method used in this research is quantitative method, with pooled least square m... see more
Komang Winda Trinadewi, Gerianta Wirawan Yasa
This study aims to determine the market reaction to the PROPER announcement event and whether there are differences in market reactions between good ratings and poor PROPER ratings. This research is an event study with a window of events for 5 days. The s... see more
Anak Agung Dwi Kristiyanthi, Ida Bagus Dharmadiaksa
Bank BPD Bali also play a role in driving the regional economy, especially in the Province of Bali by supporting development funding in the regions, including the service of Micro, Small and Medium Enterprises. However, there are several obstacles in impl... see more
Vonny Rizal, Stefanny Stefanny, Henny Novianty, Angelieca Angelieca, Cindy Tantowi, Mas Intan Purba
The purpose of this study is to determine the significance of the effect of company size, profitability, investment decisions, and dividend policy on the value of corporate companies using industrial companies basic and chemicals found on the Indonesian s... see more