E-Jurnal Akuntansi  

Putu Teddy Arthawan, Wayan Pradnyantha Wirasedana

This study aims to investigate empirically evidence of the effect of managerial ownership, debt policy and firm size on earnings management. Managerial ownership, debt policy and firm size as independent variables tested in this study while earnings manag... see more

A.A. Ayu Octa Triani, I Ketut Sujana

This study aims to obtain empirical evidence of organizational culture as a moderator of the influence of budgetary participation on the performance of local government budget of Badung regency. The population used in this research is 15 departments in th... see more

Kadek Ayu Riana Dewi, Ni Made Dwi Ratnadi

This research was aim to get empirical evidence about the effect of motivation, education cost,  and knowledge of accounting students about the Act Number 5 of 2011 on the interest to follow Profession of Accountant Education (PPAk). The respondents ... see more

Anak Agung Ayu Mutya Armika, I Ketut Suryanawa

Company value is very fundamental factor and need to be known by the investors before deciding to invest. Information disclosed by the company is a signal for investors to instill shares in the company. Information provided by companies in the form of cor... see more

Elya Vikana Suari, Ni Ketut Rasmini

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax am... see more

I Gusti Ngurah Hendra Santa Darmika, I Gusti Ayu Eka Damayanthi

The use of accounting information systems in current area agencies are increasingly being carried out in order to facilitate management of sources potential areas for regional development. a successful of system implementation not only determined at the s... see more

I Komang Tirta Arimbawa, Dewa Nyoman Badera

Cooperatives in Indonesia have important cooperative roles and benefits, because cooperatives can open the gates of Small and Medium Enterprises (SMEs) for the community, create an independent community, as a driver of the economy and create new jobs. Nev... see more

Agung Kresna Yogaswara Antonio Lameng, Anak Agung Ngurah Bagus Dwirandra

The investigative audit aims to identify and uncover fraud by using the approaches, procedures, and techniques commonly used in the investigation of a crime. In order for the investigative audit to produce an objective and significant find, then the inves... see more

Wayan Krisna Ariputra, I Gusti Ngurah Agung Suaryana

The development of information technology is very quick, making more and more innovations that appear in the field of information. Quick increased technological progress, encouraging companies to switch to the utilization of computer-based information sys... see more

I Kadek Agus Setiawan, Putu Ery Setiawan

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount o... see more

Anak Agung Sayu Gita Wulandari, I Dewa Gede Dharma Suputra

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit result... see more

Ida Bagus Putra Astika, Gerianta Wirawan Yasa

This study examines the quality of financial reporting Denpasar District. The financial statements of Denpasar has three times successively retain unqualified opinion (WTP) of the Supreme Audit Agency (BPK) since 2013 (The government of Denpasar, 2015). T... see more

Muhammad Yamin Noch, Victor Pattiasina, Hafidz Arif Purwanto

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Ni Made Mei Anggreni, A. A. G. P. Widanaputra, I G. A. M. Asri Dwija Putri

The purpose of this study to determine the effect of good governance and human resource competence on the quality of financial statements in the government of Denpasar. This research was conducted at Organization of Regional Device (OPD) Denpasar City. De... see more

Ni Luh Yuli Sudiartini, Ni Putu Sri Harta Mimba

The performance of the supervisory board of a village credit institution (LPD) should be considered because it prevents practices which damage LPD. Good performance of supervisory board of LPD makes the performance increase; therefore the factors that inf... see more

Cokorda Istri Diah Yudiandari

Capital structure is a financial decision related to the composition of corporate debt, preferred stock and common stock used by the company, managers must be able to raise capital, both from within the company and from outside the company efficiently. Th... see more

Ni Made Widia Iswara Dewi, Putu Sudana

Audit quality represents the result of auditor performance in carrying out the task concerned. Audit quality is the result of auditor performance in carrying out the task concerned. Auditors are required to produce high audit quality so as to have a great... see more

Andini Permata Sari, Made Gede Wirakusuma

Tax is a taxpayer contribution payable by an individual or a coercive entity under statutory regulations, not obtaining direct contracting but used to finance the needs of the state which would later be expected to have an impact on the increase of income... see more

Ni Made Kusuma Ayuni, Ni Made Adi Erawati

Budget is a future financial plan that covers management's expectations of revenue, expenses and other financial transactions within a year. The budget of a public organization includes plans on how much the plan will cost and how much money and how to fu... see more

Made Dwi Mardhiana

Budgetary slack is an imbalance between actual budget potential and budget being drafted. Budgetary participation is often associated with budgetary slack problems. Self esteem said to be an element that reduce the symptoms of budgetary slack. The purpose... see more

Luh Ratna Wulandari, Made Yenni Latrini

National development is a series of interconnected development including society, nation, and state. One of the things that can support the national development is the economy that must be started from the most basic level, namely the village level. One o... see more

I Gst Ayu Putu Bunga Valentina, Gayatri .

Timeliness in the presentation of financial statements to the public is needed and therefore each company is expected not to postpone the presentation of financial statements. One way to measure transparency and quality of financial reporting is timelines... see more

I Made Indra Pratama, Dewa Gede Wirama

This study aims to examine the influence of intellectual, emotional, and spiritual intelligence on ethical decisions of tax consultants with locus of control as a moderating variable. The research population is all tax consultants who work at tax consulta... see more

I Gede Artha Septiana, I Gusti Ayu Nyoman Budiasih

Management participation in the budgeting process tends to cause budgetary slack depending on the interests of the management. The purpose of this study is to obtain empirical evidence of the influence of budgetary participation on budgetary slack, and to... see more

Putu Dhana Belawa, I Made Pande Dwiana Putra

 Denpasar Industry and Trade Office in supporting and carrying out its activities requires adequate individual performance related to the use of accounting information system. This  study aimed to determine the effect of incentives, level of edu... see more

Ida Bagus Gede Mawang Mangun Buana, Ni Gusti Putu Wirawati

PDAM Tirta Mangutama is one of the regional companies that have integrated accounting information system in managing employees' performance in providing accurate accounting information. Large working area of course must be balanced with good performance. ... see more

Ade Pratiwi Indasari, I Ketut Yadnyana

Companies that have go public in general are trying to increase the prosperity of investors through the improvement of corporate value which is the perception of investors to the success rate of the company to provide prosperity for shareholders. One of t... see more

Komang Ayu Tri Wintari, Ketut Alit Suardana

In the current era of regional autonomy, transparency regarding government financial management is essential. The community hopes that regional autonomy creates the efficiency and effectiveness of local resource management, and creates space for the peopl... see more

I Made Sutanaya, Maria M. Ratna Sari

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in thi... see more

Ni Made Sulastri Widiantari, Made Mertha

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time,... see more