E-Jurnal Akuntansi  

Putu Candra Gunantara, A.A.N.B. Dwirandra

ABSTRAK Kenaikan PAD dan DAU diduga tidak serta merta meningkatkan Pertumbuhan Ekonomi disebabkan adanya faktor kontinjensi yaitu Belanja Modal. Penelitian ini bertujuan untuk mengetahui pengaruh simultan PAD dan DAU terhadap Pertumbuhan Ekonomi, pengaruh... see more

Ni Nym Ayu Yuliantari W., I Ketut Sujana

ABSTRAK Penelitian ini dimaksudkan untuk menganalisa apakah ada hubungan signifikan antara Financial Ratio, Firm Size, dan Cash Flow Operating terhadap return saham. Lokasi penelitian  pada sektor F&B di BEI. Jumlah sampel adalah 45 dengan metode Non... see more

Kadek Krismaya Dewi, IGA M. Asri Dwijaputri

ABSTRAK Prinsip GCG yang terdiri dari transparency, accountability, responsibility, indepedency, dan fairness merupakan dasar dari tata kelola perusahaan yang baik, dimana penerapannya diharapkan mampu dijadikan pedoman dalam mengelola manajemen perusahaa... see more

N. P. Yani Wulandari, I Ketut Budiartha

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen dan dewan direksi terhadap integritas laporan keuangan. Penelitian ini menggunakan purposive sampling dalam pemili... see more

Putu Sakania Primadewi, I Made Mertha

ABSTRAK Untuk melihat apakah perusahaan sudah melaksanakan fungsi sosialnya, dapat dilihat dari pengungkapan tanggung jawab sosial pada laporan keuangan perusahaan. Perusahaan tidak hanya dituntut mendapatkan keuntungan yang besar tetapi perusahaan memili... see more

Ni Kadek Irma Purwaningsih, I Gde Ary Wirajaya

The purpose of this study was to examine the effect of financial performance using variable Return on Assets in corporate value using Tobin's Q variable using a moderating variable that disclosure of corporate social responsibily, there are 21 manufacturi... see more

Ratih Manuari, Gerianta Wirawan Yasa

Income smoothing’s practice is management company’s effort to reduce fluctuations in so that the profit from income smoothing practices will result in a relatively stable income . This study aims to examine the factors that influence the management’s comp... see more

Adhitiya Junianto, I Gede Suparta Wisadha

Income smoothing is one form of which profit management conducted by corporate management on earnings that is produced on a certain period. Income smoothing performed with the purpose of reducing the level of fluctuations of profit generated between a per... see more

Ni Made Liestya Oktarini, Made Gede Wirakusuma

Financial reporting is not timely to the public because the company went public had passed the time limit set by the Securities and Exchange Commission . This research aims to examine the impact of  firm's reputation , profitability , firm size , aud... see more

Ni Luh Putu Paramita Novi Astuti, I Wayan Ramantha

Change of auditors of the company is the behavior of the client to make thee shift auditors. It takes the role of the auditor as an independent party to mediate internal and external parties. The purpose of the study to determine the effect of audit fees,... see more

I Dewa Gede Pingga Mahariana, I Wayan Ramantha

The inconsistency of the results of previous studies on the effect of managerial ownership and institutional ownership on earnings management is becoming an interest to do research again. The aim of this study was to reexamine the effect of managerial own... see more

I Gusti Agung Ayu Surya Cinitya Ardanari, I Nyoman Wijana Asmara Putra

This study outlines the effect of budgetary participation, information asymmetry, and selfesteem on budgetary slack to be moderated by budget emphasis. The population in this study is all star-hotel in the city of Denpasar, while the sample for this study... see more

Ni Kadek Ita Purnama Sari

Bank Indonesia issued new regulations with 13/1/PBI/2011 number of banks on the Rating of Public Health ) . The factors assessed were risk profile , good corporate governance , Profitability , and Capital . Regional development banks have the uniqueness o... see more

Deby Anastasia Meilic Theacini, I Gde Suparta Wisadha

Realize a good performance is the goal of every company, but the fact so many large companies suffered losses and failed to show healthy performance or the performance, especially after the crisis that occurred in 2008. This study aimed to determine and t... see more

Ni Nengah Devi Aryaningsih, I Ketut Budiartha

ABSTRACT Audit Delay is the time span of completion of the audit conducted by auditors in carrying out the field work. Auditing process requires a lot of time because it requires precision in auditing financial statements that indicate the length of the A... see more

ni made diah agung padma dewi

Balanced Scorecard adalah salah satu pengukuran kinerja rumah sakit yang memakai ukuran keuangan dan non-keuangan. Dalam Balanced scorecard ini yang termasuk kedalam ukuran non-keuangan adalah aspek pelanggan, proses bisnis internal, serta pertumbuhan dan... see more

Desak Ruric Pradnya Paramitha Nida

A public accountant should have an independent attitude in an opinion on the financial statements of a company to avoid errors in the interpretation of the financial statements. This study aimed to determine the effect of competition among public accounti... see more

Gde Deny Larasdiputra, I Ketut Suryanawa

Attainment of the effectiveness of the application of Accounting Information Systems a good and sufficient corporate needs is a necessity that must be achieved by the company to be able to produce financial information that is accurate, relevant and timel... see more