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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Volume 20 Number 2 Year 2017

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

Pags. 875 - 903  

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

Pags. 904 - 928  

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

Pags. 929 - 958  

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

Pags. 959 - 985  

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

Pags. 986 - 1015  

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

Pags. 1016 - 1045  

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

Pags. 1046 - 1072  

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

Pags. 1073 - 1102  

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

Pags. 1103 - 1132  

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

Pags. 1133 - 1161  

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

Pags. 1162 - 1188  

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

Pags. 1189 - 1218  

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

Pags. 1219 - 1248  

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

Pags. 1249 - 1279  

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

Pags. 1280 - 1309  

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

Pags. 1310 - 1334  

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

Pags. 1335 - 1359  

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

Pags. 1360 - 1389  

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

Pags. 1390 - 1418  

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

Pags. 1419 - 1445  

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

Pags. 1446 - 1475  

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

Pags. 1476 - 1503  

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

Pags. 1504 - 1533  

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

Pags. 1534 - 1563  

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

Pags. 1564 - 1591  

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

Pags. 1592 - 1620  

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

Pags. 1621 - 1647  

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

Pags. 1648 - 1671  

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

Pags. 1672 - 1703  

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

Pags. 1704 - 1733