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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Volume 29 Number Vol. 29 No. 1 Oktober 2019 Year 2019

30 articles in this issue 

I Dewa Agung Gede Krisna Naradipa, Ni Luh Supadmi

Audit quality is very important, because high audit quality is expected to produce relevant and reliable financial statement information as the basis for decision making. The purpose of this study was to determine the effect of care due professional, inde... see more

Pags. 1 - 16  

I Made Yasa Wirama, Ni Gusti Putu Wirawati

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measur... see more

Pags. 17 - 31  

Ni Luh Eka Prilly Kartika Putri, Luh Gede Krisna Dewi

This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respon... see more

Pags. 32 - 49  

Putu Sukma Manika Sari

Personality types A and B were introduced by Friedman and Ray Roseman. They concluded that people who have personality type A are very competitively oriented and achievement oriented, feeling time is always urgent, it is difficult to relax and become impa... see more

Pags. 50 - 63  

Ni Komang Ayu Anita Dewi, Made Gede Wirakusuma

Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was ... see more

Pags. 64 - 77  

I Nyoman Sudarsana, I.G.A.N Budiasih

This research was conducted to study leadership style and organizational culture on finance by implementing good corporate governance as a moderating variable. The theory used organizational behavior and the theory of conjunction. This research was conduc... see more

Pags. 78 - 95  

Ni Made Sarasita Novi Paramartha, Ketut Alit Suardana

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, th... see more

Pags. 96 - 110  

I Komang Gede Surya Andriana, I Wayan Gde Wahyu Purna Anggara

Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of comp... see more

Pags. 111 - 127  

Ni Putu Ayu Indira Yuni, Putu Ery Setiawan

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX)... see more

Pags. 128 - 144  

Rizki Fazrin, Hermanto Hermanto, I Nyoman Nugraha Ardana Putra

The study aims to analyze the indirect influence of Intellectual Capital and Stock Return through profitability. Banking companies listed in Indonesia Stock Exchange 2013-2017 period. Samples were determined by purposive sampling obtained 145 samples. Dat... see more

Pags. 145 - 157  

I Gusti Bagus Putra Pranata, I Ketut Jati

The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpaye... see more

Pags. 158 - 172  

Pande Made Utariyani Dewi, Anak Agung Ngurah Agung Kresnandra

Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profe... see more

Pags. 173 - 187  

Ni Luh Ira Apri Widiyani, I Dewa Nyoman Badera

This research was conducted at the Faculty of Economics and Business, Udayana University. The sample in this study is the 2016 non-regular program accounting students. The number of samples used was 60 respondents who were determined using a non probabili... see more

Pags. 188 - 204  

Ni Wayan Wahyu Kusumaningsih, Ida Bagus Dharmadiaksa

This study aims to determine the factors that influence the effectiveness of information systems  computer-based  by using the TAM model. This research took place at the Tegallalang District LPD. The sampling method uses purposive sampling techn... see more

Pags. 205 - 224  

I Putu Oka Mahendra Putra

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at t... see more

Pags. 225 - 241  

Ni Kadek Sri Puspita Dharmayanti, Ni Putu Sri Harta Mimba

This study took the sample of all active students in the 2016 diploma program, undergraduate accounting undergraduate 2015, PPAK batch 2018, and postgraduate accounting for 2017 Faculty of Economics and Business, Udayana University using probability sampl... see more

Pags. 242 - 257  

Ni Putu Widiantari, Ni Luh Sari Widhiyani

This study aims to obtain evidence regarding the factors that influence the performance of employees in LPD in Badung Regency, which include the effectiveness of the application of accounting information systems, suitability of tasks with information tech... see more

Pags. 258 - 275  

Virginia Xena Francisca Talise

In order for auditors to have good performance, a company or Public Accountant Office needs to pay attention to the factors that influence the performance of its auditors. The purpose of this study is to examine and provide empirical evidence on the influ... see more

Pags. 276 - 291  

I Nyoman Adi Wiyarna, I Putu Sudana

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amount... see more

Pags. 292 - 307  

Sang Ayu Diah Febriani, I Made Sadha Suardikha

This study aims to determine the factors that affect the profitability of LPDs by using variable cash turnover, capital adequacy and credit risk. This study hypothesizes cash turnover, capital adequacy, and credit risk and LPD profitability. This research... see more

Pags. 308 - 324  

I Putu Novan Anggayana, I Gde Ary Wirajaya

The application of the principles of good governance and organizational culture is very important in managing the organization. The purpose of this study was to determine the effect of the principles of good governance and organizational culture on the fi... see more

Pags. 325 - 341  

Gaby Amandasari

The purpose of this study is to find out how the implementation of ERP in companies affected by self-efficacy employees, as well as the perceived usefulness and perceived ease of use of ERP system. The data were obtained from 70 questionnaires distributed... see more

Pags. 342 - 355  

Hardi Hermawan Prasetya, Dodik Ariyanto

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research res... see more

Pags. 356 - 371  

Putu Mira Ayu Ariswari, I Gst Ayu Eka Damayanthi

The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverag... see more

Pags. 372 - 389  

Ni Ketut Sri Wahyuni, I Made Sukartha

Bank financial performance is an illustration of the level of success achieved by the bank in its operational activities. The purpose of this study is to find out the empirical evidence of the effect of GCG and company size on the financial performance of... see more

Pags. 390 - 404  

Tjokorda Istri Chitra Anandari Pemayun, I Made Andika Pradnyana Wistawan

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali Provinc... see more

Pags. 405 - 419  

Anak Agung Gde Oka Maheswara, A.A. Ngurah Bagus Dwirandra

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability... see more

Pags. 420 - 436  

Made Dwi Pradipta Utama, Maria M. Ratna Sari

Job satisfaction is an individual positive attitude in general towards his/her job. In order for the employee to have high job satisfaction, an organization needs to take attention factors which influencing job satisfaction. The research aims to find out ... see more

Pags. 437 - 450  

I Kadek Bagus Acintiawan, Ida Bagus Putra Astika

In order for the implementation of SIA to run effectively it requires a high level of user engineering capability which can certainly improve the individual performance of these users. This study uses an associative quantitative method. The data analysis ... see more

Pags. 451 - 467  

Patrisia Adiputri Singal, I Nym Wijana Asmara Putra

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this stu... see more

Pags. 468 - 484