20 articles in this issue
A.A. Istri Syania Vihira Nanda, Naniek Noviari
This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was con... see more
Gede Rudi Harta Pratama Giri, Ni Luh Supadmi
The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is ... see more
Kadek Wahyudi, I Nyoman Wijana Asmara Putra
Stock split announcements are believed to cause investor reaction. The LQ45 Index company that already has high liquidity in IDX is a stock split. This research aims to test the difference of the company's market reaction LQ45 before and after the stock s... see more
Ni Luh Putu Eka Suarniti, Maria M. Ratna Sari
Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, orga... see more
Luh Putu Devita Rahayu, Luh Sari Widhiyani
The purpose of this study was to prove the influence of the role on auditor burnout and the influence of the role on auditor burnout which was moderated by emotional quetient (Case Study in KAP in Bali Province). This research was conducted at nine Bali P... see more
Ni Wayan Desi Riani, Ni Ketut Rasmini
This research is intended to find out how the employee acceptance of the QuickBooks application system tested by Merry's Tour and Travel by using the Technology Acceptance Model (TAM). This study uses a population of all management and employees of Merry’... see more
Michael Sihombing, I Ketut Budiartha
Academic fraud is dishonest behavior committed by individuals in an academic environment in order to obtain their own benefits. This research aims to examine fraud triangle (pressure, opportunity, and rationalization) on the academic fraud of accounting s... see more
I Gusti Agung Istri Windaryani, I Ketut Jati
This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determ... see more
Gede Marco Pradana Dika Putra, Ni Gusti Putu Wirawati
A firm not only aims to get profits but also maximize its value which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study condu... see more
Kadek Clara Sintha Iswari, Ni Made Dwi Ratnadi
Hotel tax is one of the regional taxes as a contributor to the Regional Original Income (PAD) which has the potential to increase in Badng Regency. The purpose of this study was to determine the hotel tax potential and its contribution in the North Kuta D... see more
Risa Mayasari, I Made Narsa
The research aims to find and uncover the challenges of implementing tax reform in the digital age and formulate suitable strategies for tax reform. This research use descriptive qualitative, which use secondary data, collected in two stages, namely: sear... see more
Lalu Andika Noviawan, Lilik Handajani, I Nyoman Nugraha Ardana Putra
This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company’s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange ... see more
Ngakan Made Dwi Purawan, Made Gede Wirakusuma
This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exch... see more
Renita Rachma Dewi, Elia Mustikasari
Transfer pricing basically aims to measure company performance and has become a media to manipulate taxes, resulting in state revenue, which results in state stability, national problems and global challenges. This research method is qualitative with the ... see more
Aida Rakhmawati
Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s ins... see more
I Nyoman Putra Wibawa, Ida Bagus Putra Astika
The LPD contribution in the North Denpasar can sustain the financial economy of the community, especially the poor in the North Denpasar. The purpose of this study was to determine the development of the level of financial health at the Village Credit Ins... see more
Ni Ketut Modi Pitriani, Dewa Gede Wirama
The launching of Meikarta mega project gained positive response from customers. As many as 17,435 apartment units was sold on the day the project was launched. Because of its huge scale, the Meikarta has the potential to boost the property and real estate... see more
I Gusti Agung Brawijaya, Made Yenni Latrini
Employee Performance plays an important role in the success of an organization. An organization expects employees to complete tasks in a timely, accurate, and reliable manner. One form of government in improving the performance of its employees is the app... see more
Ni Putu Laksmi Narayanti, Gayatri Gayatri
This study aims to obtain empirical evidence of the relationship between dividend policy and profitability on the o stock prices. The population in this study are companies registered in the LQ-45 period 2009 - 2018, the reason issuers contained in this i... see more
Ni Komang Risma Dwinda Putri, I Made Sadha Suardikha
The purpose of this study was to determine the factors that influence the intentions and behavior of e-money use by applying the UTAUT2 model. UTAUT2 used in this study are performance expectations, business expectations, socio-cultural factors, facilitat... see more