20 articles in this issue
I Gst Ngurah Agastya Mahasurya, I Ketut Budiartha
This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is... see more
Ida Bagus Putu Julio Swastika, Ni Luh Sari Widhiyani
The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regen... see more
Komang Rimba Rainugraha Tista, I G. A. M. Asri Dwija Putri
Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profita... see more
Ni Nyoman Paramitha, I Nyoman Wijana Asmara Putra
This study aims to determine the effect of asset structure, liquidity, sales growth and business risk on capital structure. This study took a sample of property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The ... see more
Hanafi Cahyadi, Made Gede Wirakusuma
The purpose of this study was to determine the effect of professional expertise, independence, level of education and work experience on the performance of BPR Lestari Bali's cash supervisors. The sample collection technique used is the purposive sampling... see more
I Ketut Sujana, I Made Sadha Suardikha, Putu Santi Putri Laksmi
This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of dis... see more
Dicky Wahyudi Rumaday, Maria Mediatrix Ratna Sari
This research is an event study that aims to determine the market reaction arising from the movement of the capital city of the Republic of Indonesia. The date chosen as the event date is April 29, 2019 when the issue first came out and August 26, 2019 wh... see more
Ni Nyoman Desi Antari, Ni Gusti Putu Wirawati
This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-201... see more
I Gusti Agung Ayu Ngr. Garnetia Pramanita, Ni Ketut Rasmini
This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline ... see more
Putu Ayu Ratih Ardianti, I Wayan Suartana
The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample... see more
I Gede Putra Subawa, Ni Putu Sri Harta Mimba
This study aims to determine the existence of market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019. This research is an event study with event window for 7 days. The study was cond... see more
Ni Made Ayu Pinatih, Ida Bagus Putra Astika
The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indo... see more
Ni Made Leny Pebriyaningrum, A. A. N. B Dwirandra
The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of B... see more
I Putu Eka Mertanaya, I Dewa Nyoman Wiratmaja
Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was condu... see more
Ni Luh Gede Dandy Adi Pratiwi, I Gusti Ayu Nyoman Budiasih
This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud... see more
Hansen Halim, Stevanus Pangestu
The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the su... see more
Rahadias Danar Muria
This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the pre... see more
I Gusti Ayu Astri Pramitari, Ketut Nurhayanti
This research was conducted to understand financial management in Buduk Village based on the Tri Hita Karana philosophy. This research uses qualitative approach with ethnomethodology method. The data was collected by interview, observation, and documentat... see more
Ida Ayu Ratih Manuari, Ni Luh Nyoman Sherina Devi
This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to valu... see more
Afrizal Tahar, Alya Jilan Sabiqoh
This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study rev... see more