19 articles in this issue
I.G.A Amanda Yulita Asri, I Ketut Suwarta
This study aims to determine the effect of fundamental factors (assets growth, Total Asset Turn Over, and firm size) and macro economic factors (inflation and interest rates) on stock returns Consumer Good companies listed on the Stock Exchange in the per... see more
Bayu Sadhana Putra, Ni Ketut Rasmini
The purpose of this study was to determine the effect of independence, competence, and the scope of audit work supervisor of the effectiveness of internal control of the cooperative. This research was conducted in co-operatives located in Buleleng regency... see more
I Nyoman Wedana Adiputra
Investors need accurate information to be used as a consideration in determining the option to buy shares of companies that benefit. The information can be used as material stock analysis both fundamental and technical. The financial statements as a sourc... see more
I Wayan Eka Wiranata
This research is an event study that discusses the market reaction as a result of any information regarding the company's announcement of performance ratings in managing the environment by PROPER program. The purpose of this study was to determine whether... see more
I Made Agus Setiawan, Ni Ketut Lely Aryani M.
Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is ... see more
ayu ratna dewi, Ni Putu Sri Harta Mimba
The implementation of information systems, particularly in government agencies, have a considerable role in generating quality financial statements. The government is trying to realize the excellent service to the community by building information t... see more
Anak Agung Sagung Sinta Mahadewi
A budget is a financial plan for the future that includes goals and actions that will be taken. The purpose of this study was to determine the effect of budget participation, information asymmetry and organizational commitment on budgetary slack. The rese... see more
ida ayu sintia devi
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, likuiditas, leverage dan status perusahaan pada kelengkapan pengungkapan laporan keuangan. Data yang digunakandalam penelitian ini adalah data sekunder, berupa laporan tahunan. Jumlah p... see more
dwijana asriningsih, Naniek Noviari
Tax has a very important role , because it is a major source of revenue for the state to fund government spending and development. To improve the quality of tax service to taxpayers and increase the amount of tax revenue innovations were developed, one of... see more
Natalia Fiasari
Accounting conservatism is the precautionary principle to the recognition and profit recognition. Accounting conservatism can be said to be anticipating loss than profit. Corporate governance is a system to manage the company in order to accommodate the i... see more
luh indah novita sari, I Gusti Ngurah Agung Suaryana
Efisiensi investasi merupakan tingkat investasi optimal dari perusahaan dan perusahaan terhindar dari kondisi underinvestment dan overinvestment. Laporan keuangan merupakan salah satu faktor yang mempengaruhi kegiatan investasi. Melalui kualitas laporan k... see more
Luh Gede Dea Putri Maharani, Maria M Ratna Sari
Human resources management audit objectives are: workforce planning, recruitment, selection, orientation and placement, training and development. This study aimed to examine the effect of the perception of employees for audits of human resources in the em... see more
Ni Made Dwi Damayanti, Ni Gusti Putu Wirawati
ABSTRACT The purpose of this study was to know the ability the implementation of GCG and CSR disclosure in moderating influence of financial performance on the firm value. Financial performance is proxied by ROE and firm value proxied by PBV. This study u... see more
Ni Putu Ayu Dewi Yanti, Ni Ketut Rasmini
This study aims to determine the influence of the deposit interest rate, exchange rate, capital structure, operating leverage and liquidity of the company at the risk of investments in telecommunications companies that went public in the Indonesia Stock E... see more
Ayu Dwikayanthi pudja
ABSTRACT Development of Village Credit Institutions (LPD) to support economic development, one of which is the LPD Badung regency. This study was purpose of the determine turnover of credit, capital adequacy, and the number of customers LPD affect... see more
Anak Agung Putu Setyawati, I Wayan Suartana
This study aims to determine the effect of growth in earning assets, third-party funds, the level of non-performing loans and the size of the operational performance of LPD LPD in Denpasar. The samples in this study were 30 LPD in Denpasar obtained with s... see more
Si Luh Anik Sri Agustini, I Gusti Ayu Nyoman Budiasih
The purpose of this study was to determine the effect of CAR, LDR, and NPL on profitability. Return on Assets (ROA) ratio is one that can be used to measure and compare the profitability performance. Measurement of the effectiveness of the company by util... see more
I Wayan Hendra Karjaya, Eka Ardhani Sisdyani
The purpose of this study is to determine the effect of the level of corporate social responsibility disclosure and implementation of good corporate governance mechanism on the financial performance of mining companies listed on the Indonesia Stock Exchan... see more
I Gusti Agung Wita Bulandari, I Gst Ayu Eka Damayanthi
Lembaga Perkreditan Desa (LPD) in Bali intermediation function through the acceptance of savings and lending. LPD to be something important because LPD is a community liaison and administration. LPD therefore must be declared fit to be protective of the p... see more