15 articles in this issue
yaneka julastiana
The purpose of this study was to analyze the efficiency and effectiveness of tax revenue and levies to revenue in 2005-2011 Klungkung regency. Analysis of the data used is quantitative analysis by measuring the efficiency and effectiveness of the manageme... see more
I Gusti Ayu Trisana Dewi
Penelitian ini bertujuan mengetahui reaksi pasar dari pengumuman dividen tunai meningkat, dividen tunai menurun, dan dividen tunai konstan. Penelitian menggunakan pendekatan event study dengan melakukan pengamatan pada abnormal return selama periode penga... see more
Putu Wisnu Wiguna
Tujuan penelitian adalah untuk menganalisis pengaruh leverage, ukuran perusahaan, profitabilitas, dan likuiditas terhadap luas pengungkapan sukarela pada laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-20... see more
A.A.Ngurah Kameswara Suryawarman, Ni Luh Sari Widhiyani
Reliable accounting information systems is indispensable by the foreign franchise restaurants to increase service to consumers and also produce more accurate information. Sampling of this research is saturate sample method. Respondents of this research ar... see more
Made Ratih Baskaraningrum, Ni Ketut Lely A Merkusiwati
The study was conducted to determine the voluntary disclosure of annual financial statements LQ45 stocks and factors affecting. This study uses secondary data from annual financial reports LQ45 stocks. Sampling method using purposive sampling. Total popul... see more
Komang Ratih Komala Lestari, I Wayan Ramantha
Purpose of this study was to determine the effect of budget participation on managerial performance and the effect of communication on the relationship of budget participation with managerial perfomance PT. AP I Ngurah Rai – Bali. Samples were obtai... see more
I Putu Ari Gunawan, I Ketut Jati
Investasi di pasar modal dapat memberikan keuntungan berupa capital gain maupun dividen. Mengingat banyak faktor internal yang mempengarui return saham maka seorang investor dituntut mempunyai kemampuan untuk mengetahui hal-hal yang mempengaruhi return sa... see more
desak putu lega
ABSTRACT One of the motivations of earnings management is to obtain tax savings. Changes in tax rates occurred in 2008 to lighten the tax burden, especially for publicly listed companies. The aims of this study to determine whether the manufa... see more
Putu Ayu Sri Wahyuni, I MADE SUKARTHA
This study aimed to examine the information content of dividend announcements that can be measured by the market reaction occurs. The market reaction can be measured by abnormal stock return and trading volume. Using the event study approach with a 10-day... see more
Ni Nyoman Ramdiani, I Ketut Yadnyana
This study aimed to determine the relationship between good corporate governance and financial performance at the price of banking stocks listed on the Indonesia Stock Exchange in 2009-2011. Good corporate governance is proxied by the proportion of indepe... see more
I Gusti Ayu Dian Esha Putri, Naniek Noviari
This study aimed to observe the effect of accounting conservatism on the onset of symptoms of income tax disputes. This study was conducted on services companies listed on the Indonesia Stock Exchange. Data analysis method used is a simple linear regressi... see more
LUH GEDE KUSUMA DEWI
This research aims to examine the effect of the CAMEL’s ratios (indicated by the ratio of CAR, RORA, ROA, NPM and LDR) on the practice of earnings management (measured by discretionary accruals) in BPR on Bali Province. Purposive sampling produced final s... see more
I Ketut Artha Suryana, Ni Made Adi Erawati
Regional-Owned Enterprises, including the Regional Water Company, other than as a source of local revenue also has a function to serve the needs of the community, so it is necessary to measure its performance with a concept that not only consider the fina... see more
Tansri Ayu Begawan
ABSTRACT In a business organization, a company that is able to excel in competition to realize its vision and mission to achieve the company's goals is an achievement that can measure the success of the company in evaluating the results of activities carr... see more
Ida Ayu Gayatri Made Gede Wirakusuma
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tindakan perataan laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Penelitian menggunakan metode purposive sampling dimana dari 119 perusahaan ma... see more