30 articles in this issue
Dea Handrika, Made Gede Wirakusuma
The purpose of a company to compete in the business competition can be realized if the managerial performance had to be effective. The managerial performance already is running effectively is to use the level of activity of budget participation of manager... see more
A. A. Istri Mega Cahyani, Ida Bagus Putra Astika
This study aimed to get empirical evidence of the effect of leverage, earnings volatility and income tax on the value of companies listed in Indonesia Stock Exchange 2010-2014. The sample selection used was random sampling technique that is obtainable 14 ... see more
Ni Komang Anik Wahyuni Antari, I Made Sukartha
The purpose of this study was to determine the effect of budgetary participation and budgetary slack information asymmetry in the organizational culture as a moderating variable. The sample used in this study is a Credit Unions in Gianyar regency. The sam... see more
Ni Kadek Ayu Rusmiani, A.A.G.P. Widanaputra
Dunia pendidikan saat ini banyak hal yang harus diperhatikan untuk menciptakan mahasiswa yang berkualitas yang dapat memahami pelajaran yang diberikan oleh dosen, terutama dalam hal sistem pengajaran yang telah disampaikan oleh pengajar diruangan ke... see more
Ni Luh Ayu Windariani, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of business experience and income of SMEs in the collectibility of credit payment with the household size as moderating variable. The sample used in this study are the debtor of Kredit Usaha Rakyat (KU... see more
Ni Kadek Diah Kumala Dewi, I Gusti Ayu Nyoman Budiasih
This research aimed to determine the effect of emotional intelligence, subjective norm, and control the behavior of the student career interests PPAk be a public accountant. The theory used in this research is the Theory of Planning Behavior and Theory of... see more
I Kadek Agus Diantara, I Gde Ary Wirajaya
Budgetary slack is the difference between the resources that are actually needed to complete the work effectively with a number of resources that were added to complete the task. This study aims to obtain empirical evidence on the effect of budgetary part... see more
Ni Kadek Sri Udayanti, Dodik Ariyanto
This study was purpose to determine the effect of auditor switching, firm size, audit firm industry specialization, and client importance on audit quality. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (... see more
Ayu Ratih Maristanda Sidartha, Ni Made Adi Erawati
Earnings were stable over giving a security guarantees in investing and has a good future of the company in the long term and be a reference to make the practice of smoothing earnings. This study aims to determine the effect of firm size and financial ris... see more
Ni Wayan Resna Wardani, Ni Made Dwi Ratnadi
The level of understanding of accounting to be very important. Through the level of understanding of accounting can be known how adequate accounting knowledge already possessed an accountant in order to carry out the role of the accounting profession in t... see more
Dewa Ayu Astina Dyah Priesty, I Ketut Budiartha
The purpose of this study was to analyze the influence of professional ethics and professional commitment to the performance of the auditor's through professional skepticism in the public accounting firm in Bali. This research was conducted in all public ... see more
Ni Luh Eka Yuni Sari, I Nyoman Wijana Asmara Putra
This study aims to demonstrate the influence of participation budgeting on budgetary slack with individual capacity, self-esteem, organizational commitment, and budget emphasis as moderating variables. The population was all SKPD in Gianyar, which amounts... see more
I Gusti Ayu Laksmi Indraswari, Ni Putu Sri Harta Mimba
This study aimed to get empirical evidence about the influence of profitability, growth, market capitalization and public ownership on the level of corporate social responsibility disclosure. This research conducted on food and beverage companies listed i... see more
Ahmad Taufik, Ni Luh Supadmi
This study aims to determine the leadership style as the moderating influence of budget participation and asymmetry of information on budgetary slack (Empirical Studies in Central Lombok Regency SKPD). This study was conducted on 39 SKPD located in Centra... see more
I Made Arya Putra Bharata, I Dewa Nyoman Wiratmaja
The accuracy of giving opinion by the auditor is a determinant of audit quality. High quality audits will provide a level of confidence for users of financial statements. This research was to analyze the consideration of materiality as a moderating variab... see more
Putu Ari Putri Saridewi, Naniek Noviari
Tax review or review of tax is the act of a review of all transactions the company and should be carried out continuously to minimize errors that may occur, the review of tax can also be used to prepare a corporate plan ahead so that the efficiency of unn... see more
Putu Bunga Widyaningtyas, Maria Mediatrix Ratna Sari
Partisipasi manajemen dalam proses penyusunan anggaran cenderung menimbulkan budgetary slack hal tersebut bisa terjadi karena adanya budget emphasis yang diberikan ataupun pemanfaatan asimetri informasi yang dimiliki. Tujuan dari penelitian ini adalah unt... see more
Anak Agung Inten Yulitasari, Herkulanus Bambang Suprasto
Pajak merupakan penyumbang pendapatan Negara terbesar dalam pembiayaan pembangunan nasional. Salah satu cara yang dapat dilakukan agar pendapatan nasional dapat meningkat, yakni dengan meningkatkan kepatuhan pelaporan yang saat ini masih dirasa kurang.&nb... see more
Ni Nengah Murtini, Gede Juliarsa
Tugas, wewenang dan tanggungjawab pengawas koperasi mempunyai peran penting terhadap keberlangsungan hidup koperasi sesuai dengan undang-undang perkoperasian yaitu Undang-undang No. 25 Tahun 1992. Perkembangan koperasi di Kabupaten Karangasem semakin meni... see more
Winayaka Lingga, I Gusti Ngurah Agung Suaryana
Nilai perusahaan yang baik merupakan salah satu tujuan yang ingin dicapai oleh perusahaan. Nilai perusahaan adalah persepsi dari investor terhadap perusahaan yang sering dikaitkan dengan harga saham perusahaan. Nilai dari perusahaan bisa tumbuh secara ber... see more
Ni Putu Diah Pratiwi, Made Mertha
This study aims to determine the effect of debt policy and profitability in the company's value with dividend policy as moderating variables. This study was performed on companies listed in Indonesia Stock Exchange (BEI) in 2013-2015. Selection of the sam... see more
Ni Putu Eka Sarastini, I Made Sadha Suardikha
Kesuksesan sistem informasi akuntansi dapat diukur dengan beberapa faktor, salah satunya adalah kinerja individual. Kinerja individual karyawan merupakan kunci keberhasilan perusahaan dalam mencapai suatu tujuan dan memenuhi kebutuhan masyarakat.nKi... see more
Meli Dhana Yanti, Ketut Alit Suardana
Indonesia masih memiliki masalah mengenai kepatuhan wajib pajak. Kepatuhan pajak merupakan fenomena yang sangat kompleks dilihat dari banyak persepektif. Untuk menciptakan wajib pajak patuh diperlukan kemauan dari dalam wajib pajak untuk patuh pada peratu... see more
Sang Made Aditya Mahardika Kebon, I Ketut Suryanawa
Sebuah perusahaan didirikan dengan tujuan untuk mencapai nilai perusahaan yang maksimal. Meningkatkan nilai perusahaan merupakan salah satu tujuan jangka panjang perusahaan yang dapat dilihat dari peningkatan harga saham. Nilai perusahaan merupakan konsep... see more
Ida Bagus Agung Adi Prasetya, I Ketut Muliartha RM
ABSTRAKPenelitian ini dilakukan di hotel bintang 3,4 dan 5 Kota Denpasar karena adanya penurunan tingkat peghunian pada kamar hotel padahal jumlah wisatawan yang berkunjung ke Provinsi Bali meningkat sebesar 6,24% dari tahun sebelumnya. Untuk mencapai tuj... see more
Komang Wahyu Surya saputra, I Wayan Ramantha
One important aspect of the financial statements is timeliness. Financial reports presented on a timely basis can reduce the occurrence of information asymmetry, then will reduce the impact of the conflict of interest between agents and principals. This i... see more
I Made Putra Adi Gunawan, Agus Indra Tenaya
Sistem Informasi Akuntansi adalah suatu sistem yang dirancang dengan tujuan untuk membantu pengolahan data dan informasi dalam bidang ekonomi atau keuangan perusahaan. Hal ini dikarenakan perusahaan sangat membutuhkan informasi untuk dapat mengambil sebua... see more
Paul Filmon Nalle
The phenomenon of tax compliance is quite the spotlight because of tax compliance in Indonesia is very low. The rights and tax obligations undertaken by all the taxpayer, the government, especially the Tax Office is obliged to provide guidance in the form... see more
I Gede Aditya Cahya Gunarsa, IGAM Asri Dwija Putri
This study aims to determine effect of the audit committee, audit committee independence, and profitability of audit report lag in Manufacturing Companies Listed On BEI 2013-2015. Sampling method is purposive sampling nonprobability sampling. Data analysi... see more
I Gusti Agung Ayu Ratih Prabasari, Ni Ketut Lely Aryani Merkusiwati
Audit delay adalah rentang waktu penyelesaian audit dari tanggal penutupan tahun buku hingga tanggal diselesaikannya laporan auditor independen. Proses audit sangat memerlukan waktu yang berakibat adanya audit delay yang nantinya akan sangat berpeng... see more