20 articles in this issue
Natania Aurielle Gunarto, Priyo Hari Adi
Many studies about the influence of accounting conservatism on tax avoidance have been carried out but have not considered the role of financial distress. This study aims to examine the influence of accounting conservatism on tax avoidance which is modera... see more
A.A. Putri Pintari Dewi, Made Gede Wirakusuma, Gayatri Gayatri
This study assesses the success of using internet banking using the DeLone & McLean (D&M) model with the aim of measuring the success of using internet banking technology. The research was conducted at Bank Rakyat Indonesia (BRI) Denpasar City wit... see more
Rinda Septiani, Heru Tjaraka
This study aims to obtain empirical evidence on whether book-tax differences (BTD) have a negative effect on trading volume activity (TVA) and whether tax incentives (INST) moderate this effect. The population is companies that are included in the Kompas ... see more
Adelphia Christian Wibowo, Maria Mediatrix Ratna Sari
The research was conducted with the aim of finding empirical evidence regarding earnings management that is influenced by corporate governance, firm size and information asymmetry. The study involved 100 manufacturing companies listed on the Indonesia Sto... see more
Andre Sumingtio, Estralita Trisnawati, Amrie Firmansyah
The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of p... see more
Anak Agung Tri Megawati
This study aims to examine the effect of hedonism on fraudulent financial reporting and the belief in the law of karma as a moderating variable of the effect of hedonism on fraud. This type of research is quantitative. The research was conducted at the Vi... see more
Yerisma Welly, Christine Loist, Andy Wijaya, Sisca Sisca, Martin Yehezkiel Sianipar
This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This ... see more
A.A. Rai Niti Darmika Sukawati, Dewa Gede Wirama
The purpose of this research is to analyze whether there is a disappearing anomaly on the Indonesia Stock Exchange, especially for the Monday effect and January effect. The analysis was carried out by comparing the two anomalies in two periods, namely 201... see more
Harianto Harianto, Agung Joni Saputra
One of the things that are mandatory for public companies is the obligation to report an annual audit report. The purpose of this study was to examine the effect of operating complexity, firm size, solvency, audit switching and profitability on Audit Dela... see more
Nur Aini, Ernani Hadiyati, Umi Muawanah
This study aims to examine and analyze the effect of remuneration and financial efficacy on financial well-being. The study used a quantitative approach and data was obtained by distributing questionnaires. Research respondents are administrative employee... see more
Dewi Ayu Nita Kharisma, I Ketut Budiartha
This study aims to examine the effect of self-efficacy and auditor experience on audit quality moderated by emotional intelligence. This research was conducted at Public Accounting Firms in the Provinces of Bali and Java using primary data obtained from q... see more
Salsabila Tizmi, Elvira Luthan, Annisaa Rahman
The purpose of this study is to determine the effect of media and industry to the quality of sustainability report disclosure. Media is identified by online and social media. The amount of unfavorable news stories in Kompas and Detik is used to quantify o... see more
Ni Putu Diah Pratiwi, Dodik Ariyanto, I Nyoman Wijana Asmara Putra, Ni Putu Sri Harta Mimba
This research is motivated to use the UTAUT and DeLone & McLean models to see how the system users respond, especially the application of Xero Accounting. The research was conducted at a restaurant in Badung Regency - Bali. The sampling technique used... see more
Ni Putu Ida Rahayu Padmawati, Anak Agung Ngurah Bagus Dwirandra
This study aims to obtain empirical evidence of the effect of time budget pressure on audit quality with professional commitment and audit supervision as moderating variables for auditors at public accounting firms registered in Bali Province. The samplin... see more
Ariza Arisandi, Henis Ayu Islami, Raden Roro Widya Ningtyas Soeprajitno
Dhimas Rayendra Himawan, Fadlil Abdani
This study aims to examine the effect of DER, CR, and company growth on financial performance projected by ROA. The research utilizes data from the annual reports of plantation issuers, namely the subsidiary of Holding Perkebunan Nusantara from 2016-2019.... see more
I Gusti Agung Ayu Prabaningrat Dwi Kepakisan, I Gusti Ayu Nyoman Budiasih
The purpose of the study was to obtain empirical evidence regarding the effect of sustainability reports on earnings management and the effect of sustainability reports on earnings management with Good Corporate Governance Quality as moderating. The resea... see more
Hery Pandapotan Silitonga, Ruth Tridianty Sianipar, Juan Anastasia Putri, Robert Tua Siregar, Acai Sudirman
This study aims to determine the effectiveness of SPIP and organizational culture impact the successful implementation of SIKD in improving the quality of financial reports. A quantitative approach was used in this study with a literature and field design... see more
I Gusti Ayu Putri Suniantari, Gerianta Wirawan Yasa
Investors have a perception of the level of success of the company reflected in the stock price which is called firm value. The fluctuation of stock price movement is the phenomenon related to the firm value. This research aims to determaine the effect of... see more
Alexandro Aditya Dewa Bharata Lameng, I Gst Ayu Eka Damayanthi
The purpose of the study was to obtain empirical evidence regarding the influence of emotional intelligence, learning behavior, and lecturer competence on the level of accounting understanding. The study involved students majoring in accounting for the 20... see more