30 articles in this issue
Khika Indira Putri Hermawan Korompis, I Gde Ary Wirajaya
The purpose of this study to examine (1) the effect of financial performance on the firm value, (2) the effect of Good Corporate Governance moderating influence of financial performance on the firm value. Independent variables in this study is financial p... see more
Ade Ayu Cahyaning Pratiwi, Ni Made Dwi Ratnadi
The aim of this study is to get empirical evidence about the effect of independence, motivation, education level and working experience of the internal controllers on the effectiveness of the internal control structure LPD in Badung distric. Sample determ... see more
Ruliff Tanoto, I.D.G. Dharma Suputra
The purpose of this study was to examine the influence of obedience pressure, complexity task and seniority auditor on audit judgment. Research conducted in the public accounting firm registered with the Indonesian Institute of Accountants (Certified) reg... see more
Sang Ayu Putu Syaninditha, Putu Ery Setiawan
E-filing is the modernization of the tax administration system in Indonesia to facilitate taxpayers in submitting his notice electronically conducted through an online system in real time. This study aims to determine effect the perception of usefulness, ... see more
Ajeng Saraswati, Made Gede Wirakusuma
This study examines whether or not market anomalies, such as day-of-the-week effectand Rogalski effect, characterize the Indonesia Stock Exchange (IDX), which could be interpreted as the evidence that against market efficiency. This study uses daily serie... see more
Opyandari Dharsini Kori, Ni Ketut Rasmini
The study examined the structure of Good Corporate Governance as a moderating influence on earnings management information asymmetry. The purpose of this study to determine (1) the effect on earnings management information asymmetry, (2) the interaction e... see more
Putu Riska Amanda Dewi, I.G.A.M Asri Dwija putri
The size of a Dividend Payout Ratio will affect investment decisions of shareholder, on the other hand affect company's financial condition. Study aims to determine effect of dividend policy on Corporate Value with the disclosure of Corporate Social... see more
Ida Ayu Jayatri Pramesti, I Gst. Ayu Nyoman Budiasih
Changes of information on the net profit of a company through various means will provide sufficient impact effect on the follow-up information users of such earnings, one way to perform earnings management (earnings mangement). The purpose of this study w... see more
Ayu Wulandari, Ida Bagus Putra Astika
Investors do an evaluation and analysis of factors that can affect the intrinsic value of the company's stock price using one of the fundamental analysis methods with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evi... see more
I Putu Yoga Darmawan, Ni Luh Sari Widhiyani
Perkembangan perusahaan go public yang membuat makin tinggi permintaan akan audit terhadap laporan keuangan. Laporan keuangan harus memiliki kualitas yang tinggi sebelum diserahkan pada para pengguna laporan keuangan karena pengguna informasi laporan keua... see more
Ni Putu Anggistya Dewi, I Made Pande Dwiana Putra
Rentang waktu penyelesaian audit diukur dari dari tanggal penutupan tahun buku sampai tanggal diselesaikannya laporan audit oleh auditor independen. Lamanya waktu penyelesaian audit akan mempengaruhi ketepatan waktu dalam penyampaian laporan keuangan audi... see more
Pande Putu Enda, Agus Indra Tenaya K.
Penelitian ini bertujuan untuk mengetahui Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Kinerja Keuangan Perbankan. Variabel yang digunakan adalah Good Corporate Governance dan Ukuran Perusahaan sebagai variabel independen dan Kinerja ... see more
I Gusti Putu Adi Diatmika, I Ketut Yadnyana
Developments in the field of information technology affect companies in running a business, one of them by utilizing the internet media. The rapid development of the internet creates a new way for companies to facilitate communication with investors. The ... see more
I Made Wahyu Artana, Ida Bagus Dharmadiaksa
The productivity of individual performance in government agencies is very important to note. Especially if there is a paradox productifity phenomenon that is expensive investment but produces a low rate of return. Regional Revenue Agency of Badung Regency... see more
Ni Komang Linda Lestari, Ni Luh Supadmi
Pemerintahan yang baik (good governance) merupakan prasyarat bagi setiap pemerintahan untuk memenuhi aspirasi masyarakat dan mencapai tujuan serta cita-cita bangsa dan negara. Prinsip dasar dalam penyelenggaraan good governance yaitu akuntabilitas. Untuk ... see more
I Putu Putra Wiguna, I Ketut Jati
The realization of tax receipts in 2013-2015 with the target set not in accordance with the expected. This is due to the taxpayer's actions to minimize the tax burden or tax avoidance measures. Tax avoidance is an attempt made by the taxpayer (the company... see more
Mayma Berlinasari, Adi Erawati
Accounting Profession Education (PPAk) is very important for students majoring in accounting, because PPAk can contribute to being a professional accountant. This study aims to determine the effect of motivation quality, career motivation, economic motiva... see more
Krismayanti Sugita, Anak Agung Ngurah Bagus Dwirandra
The purpose of this study was to examine whether there is any influence between financial distress and the size of the company's clients on audit report lag with firm size as a moderating. The sample used in this study ... see more
Ni Made Mirayanti, Dewa Gede Wirama
Tujuan penelitian ini adalah mengetahui pengaruh variabel-variabel ekonomi makro pada return saham LQ45 di Bursa Efek Indonesia. Penelitian ini menggunakan perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia sebanyak enam periode dari tahun... see more
Eko Kurnia Muliawan, I Ketut Sujana
A public accountant has an obligation to maintain and improve its audit quality in order to create public confidence in the accuracy and validity of the audited financial statements published by the auditor. Audit quality is used to improve the credibilit... see more
Dadi Sugiarto Liman, Ni Ketut Lely Aryani Merkusiwati
Kompetensi dan independensi auditor merupakan elemen yang diperlukan oleh seorang auditor untuk menghasilkan kinerja auditor yang baik. Penulis menemukan ketidak konsistenan hasil penelitian kompetensi dan independensi auditor sebelumnya sehingga memasukk... see more
Krisnadi Wira Suyasa, Anak Agung Widanaputra
Accounting Profession Education (PPAk) is a type of higher education after the degree program established to produce professional accountants. This study aims to determine the effect of career motivation and economic motivation on the interests of account... see more
Made Surya Wijaya, I Putu Sudana
Tujuan penelitian ini adalah untuk mengetahui pengaruh intensitas pengungkapan dalam sustainability report pada reaksi pasar yang diproksikan dengan return saham dan volume perdagangan saham dengan kinerja keuangan perusahaan sebagai variabel kontrol yang... see more
I Wayan Karsana, I Gusti Ngurah Agung Suaryana
ABSTRAKLaporan keuangan merupakan salah satu bentuk pertanggungjawaban pemerintah atas pengelolaan sumber daya masyarakat. Laporan keuangan yang berkualitas haruslah memenuhi karakteristik kualitatif yaitu andal, relevan, dapat dibandingkan dan dapat dipa... see more
I Wayan Nico Setiawan, Gayatri .
ABSTRACTSatuan Kerja Perangkat Daerah receives Unqualified Opinion opinion in 2014 and 2015, but the Audit Agency audit finds that there are still weaknesses in the internal control system, which is still a lot of supervision that needs to be improved. Th... see more
Putu Intan Wulandari, I Dewa Nyoman Wiratmaja
Audit delay merupakan suatu masalah yang paling sering dihadapi oleh suatu perusahaan. Audit delay ialah jangka waktu yang diperlukan oleh auditor untuk melaksanakan audit atas laporan keuangan dari tanggal penutupan tahun buku sampai dengan tanggal diter... see more
Ni Kadek Kartika Yogiswari, I Wayan Ramantha
Penerimaan pajak di Indonesia mendatangkan hasil yang cukup besar bagi pelaksanaan pembangunan. Di sisi lain, bagi perusahaan pajak merupakan beban sehingga perusahaan cenderung agresif terhadap pajak dengan melakukan penghematan pajak melalui perencanan ... see more
Desak Made Ayu Pradnya Puspitha, Ketut Alit Suardana
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai faktor-faktor yang mempengaruhi senjangan anggaran di SKPD Kabupaten Karangasem Bali. Populasi dalam penelitian ini adalah seluruh SKPD di Kabupaten Karangasem yaitu sebanyak 40 SKPD. Sampe... see more
Ni Putu Linda Rosalina Indah Swari, I Wayan Pradyanantha Wirasedana
Penerapan sistem penghargaan didalam perusahaan akan dapat meningkatkan kualitas kinerja dari para individu dalam perusahaan karena dengan adanya reward berarti mereka mendapatkan suatu penghargaan yang layak atas hasil kinerjanya. Adapun tujuan dari pene... see more
Gine Das Prena, Ketut Tanti Kustina
This study aimed to determine the social activities, cultural activities, religious activities conducted LPD in supporting its profit. The study was conducted overall the population of thirty LPD, which spread in Denpasar District East, South ... see more