10 articles in this issue
NI LUH SUPADMI
Self assessment system of Indonesian taxation demands highlevel of taxpayers’ awareness and compliance in fulfilling tax liabilitiesin order to increase state revenue from taxation sector. The level ofcompliance could be increased through providing better... see more
DEWA GEDE WIRAMA
The purpose of this research is to determine the statisticalsignificance and implication of various specifications of stock return.Three specifications are considered, i.e. return that (1) ignoresdividend, (2) ignores the proceed from further investment o... see more
IDA BAGUS PUTRA ASTIKA
Agency conflict emerges from different interest between principals and agents. This conflict could be minimized by implementing executive compensation program, such as employee stock option program (ESOP). There are three stages of activities involved in ... see more
PUTU NILA KRISNA DEWI, I WAYAN SUARTANA
The aim of this research is to have insight about the effect of earningsassets growth (credit offered) and third parties’ fund (saving and deposits) onLPDs, operational performance (BOPO ratio) in Badung regency bothsimultaneously and partially. Sample is... see more
IDA AYU MAS MAY MURTHI, I KETUT SUJANA
Managerial performance can be evaluated based onbudgetary goal characteristics (BGC). The aims of this study are tofind evidences about association between BGC and managerialperformance, and to investigate the effect of paternalistic culture andorganizati... see more
I PUTU ADNYANA USADHA, GERIANTA WIRAWAN YASA
The purpose of this research is to gain empirical evidence whetheracquiring companies conduct earnings management before the execution ofmerger and acquisition. It also aims to investigate performance changes ofacquiring companies before and after merger ... see more
PUTU ARI DHARMA LAKSMI, NI MADE DWI RATNADI
Accurate information regarding listed companies is crucial tominimize investment risk. This research aims to examine the effect ofaccounting income on stock return, and the effect of cash flow fromoperation, cash flow from investment, and cash flow from f... see more
ASTUTI HANDAIYANI SIREGAR, I KETUT SURYANAWA
An appropriate utilization of information technology (IT) wouldenable a company to gain competitive advantages, while improvingindividual performances of the company’s employees. Before utilizing IT,an IT developer must understand factors considered in de... see more
ARRY PRATAMA RUDYAWAN, I DEWA NYOMAN BADERA
The cases of accounting data manipulation that involve big firms, such as Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms received unqualified opinion in the year prior to bankruptcy. This fact raises questions why firms rec... see more
KETUT ALIT SUARDANA
Financial performance is one of fundamental aspects in evaluating a company condition. This research aims to evaluate bank performance based on current regulation and to examine the effect of financial ratios CAMEL on stock return. Data are analyzed using... see more