20 articles in this issue
Tapi Omas Annisa, Jeffits Khusnu Alif
This study aims to examine the differences in state-owned companies before privatization and after privatization is conducted in terms of the company’s financial perfomance. The company’s financial performance uses 10 financial of Gross Profit Margin, Ope... see more
Nina Septika Widyaningtyas
This study aims to examine and describe the relationship between taxpayer behavior and tax policy based on a behavioral accounting perspective. The used research approach is a qualitative approach by using collected secondary data from using literature st... see more
Kadek Gita Amdika Putri, Made Gede Wirakusuma
One of the factors that effect a firm value is Corporate Social Responsibility (CSR). The inconsistency of research results is expected to be able to strengthen CSR profitability in increasing company value. The purpose of this study is to obtain empirica... see more
Dewa Putu Gede Widyana, I Nyoman Wijana Asmara Putra
Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Be... see more
Desak Made Darmayoni, Anak Agung Ngurah Bagus Dwirandra
The development of technology information influences the company to do financial reporting through the website, to make easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence inf... see more
Putu Surya Adi Tama, Dewa Gede Wirama
This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangase... see more
Rizki Arvita, Tjiptohadi Sawarjuwono
This research aims to analyze and describe the role of tax consultants in the taxation system in Indonesia and the efforts that can be made to maintain the ethics of professionalism of tax consultants as taxpayer partners and the government. This type of ... see more
Ikhwan Wadi, Lalu M. Furkan, Ahmad Rifa’i
This study aims to empirically analyze the influence of subjective norms, the performance of government officials, clarity of budget targets, and prosocial behavior on village financial transparency, the influence of subjective norms, performance of gover... see more
Mohammad Natsir, I Dewa Nyoman Badera
This study aims to find empirical evidence regarding the influence of the audit committee and the quality of external auditors mediated by family ownership on earnings management practices that occur in companies. This research was conducted on all manufa... see more
Ni Made Inten Pramesti, Ni Made Dwi Ratnadi
The level of one's accounting understanding can be influenced by emotional intelligence, visual learning styles, auditory learning styles and kinesthetic learning styles that exist within students. The purpose of the study was to determine the effect of e... see more
Ida Ayu Gde Shinta Vidarani, I Gusti Ayu Nyoman Budiasih
This study aims to determine and obtain empirical evidence about the effect of leverage and managerial ownership on firm value by disclosing corporate social responsibility as a moderating factor. This research was conducted on mining companies listed on ... see more
Didi Firmansyah, Ni Ketut Surasni, Sri Pancawati
The main objective of the company is to increase the value of the company through increasing the prosperity of the owner or shareholders. When the stock price rises, it means the value of the company increases and the welfare of the owner increases. There... see more
Made Edi Mahendra, I Made Sadha Suardikha
This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samp... see more
Naniek Noviari, I Gusti Ngurah Agung Suaryana
The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning ... see more
Ni Ketut Lely Aryani Merkusiwati, I Gusti Ayu Eka Damayanthi
The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce ... see more
Ida Ayu Nabila Meidyna, Made Mertha
The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. Thi... see more
Ida Bagus Pramayoga, I Wayan Ramantha
Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village... see more
Kadek Indri Pradnyavita, I Ketut Suryanawa
The company is faced with the decision to distribute dividends to shareholders or withhold earnings for reinvestment activities. The purpose of this study was to determine the effect of profitability, company size and free cash flow on dividend policy. Th... see more
Ni Putu Widianjani, Gerianta Wirawan Yasa
CEO turnover in a company is a certain activity. At the turn of the CEO many possibilities can occur, one of which is earnings management practices carried out by the new CEO. Earnings management practices can be avoided with good corporate governance. Ma... see more
Dara Nida Utamie, Akram Akram, I Nyoman Nugraha Ardana Putra
The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample... see more