20 articles in this issue
Ida Ayu Chintya Utami Dewi, Gayatri Gayatri
This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Ins... see more
I Dewa Gde Nanda Narotama, I Ketut Sujana
The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The numb... see more
Putu Cahya Pramadya Utami, Ni Luh Supadmi
The purpose of this study was to determine the magnitude of the potential, effectiveness of collection, and hotel tax contributions in the District of South Kuta as a source of PAD in Badung Regency. This research was conducted at 54 star hotels, 50 jasmi... see more
Ida Ayu Santi Dharmastri Laksmi, I Ketut Budiartha
Firm value is defined as market value because firm value is able to provide prosperity for shareholders if the company's share price increases. The purpose of this study is to obtain empirical evidence of dividend policy on firm value and moderation of de... see more
I Dewa Gede Ngurah Eka Chandra Pramuditya, I Gusti Ayu Nyoman Budiasih
The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Di... see more
Kadek Angga Sintya Puspita, Gede Juliarsa
This research was conducted to determine the effect of Profitability, Operating Leverage, Company Size and Sales Growth on the Capital Structure of Banking Companies. This research uses nonparticipant observation method. The sample used is 23 companies wi... see more
Ni Putu Novia Triana Dewi, Putu Ery Setiawan
The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 regi... see more
Ni Wayan Arikarsita, Made Gede Wirakusuma
Corporate Social Responsibility Disclosure is a form of corporate responsibility and commitment in making a positive contribution to the environment, social and economy that is integrated in the company's activities. This study aims to obtain empirical ev... see more
Putu Winda Agastya Paramita, I Gusti Ayu Made Asri Dwija Putri
The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's abilit... see more
Ni Wayan Dhevi Sukma Dewi, I Ketut Alit Suardana
Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Reg... see more
Ni Kadek Ayu Semitayani, Ni Ketut Rasmini
This study aims to examine the information content by looking at the market reaction to the publication of unqualified opinion with the paragraph emphasizing a matter as measured by abnormal returns and trading volume activity. This research is an event s... see more
Ni Made Dwi Pradnyani, Ni Putu Sri Harta Mimba
The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali ... see more
Putu Ratih Kartika Dewi, Made Yenni Latrini
The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of indep... see more
Fauziyyah Sukmawati Kurniawan, Yustrida Bernawati
Earnings management can be minimized by implementing good governance. The principles of good governance can be realized through: completeness and implementation of the committee's duties that carry out the internal control function, as well as the impleme... see more
Gilbert Gilbert, Georgina Cynthia Monica, Yoana Fransisca, Wilsa Road Betterment Sitepu
Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high profes... see more
Henny Triyana Hasibuan
The purpose of this study was to analyze the implementation of PAK 105 in mudharabah financing at PT. Bank Muamalat Indonesia Denpasar Branch in 2020. The research method used was a qualitative research method. The results showed, The recognition pr... see more
Erwin Saraswati, Upik Nindi Febryanti, Ananda Sagitaputri
This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The... see more
Oktavia Komala Sari, Lilik Handajani, Endar Pituringsih
This study aims to analyze what factors can affect the Price Earning Ratio (PER). Several factors that are considered to be able to influence PER which is used as a variable in this study, namely Return On Asset (ROA), Debt To Equity Ratio (DER), Dividend... see more
Nina Purnasari, Sylvia Sylvia, Vivian William
The purpose of the research is to know and analyze the influence of liquidity, profitability, capital structure and share price on dividend policy on Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. This research uses quan... see more
Putu Purnama Dewi, I Putu Edward Narayana
The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for... see more