30 articles in this issue
I Gede Rudi Juliantara, Putu Ery Setiawan
The importance of taxes for financing the country's development demanded taxpayer compliance in order to continue to implement his tax liability that will smooth government activities. Value added tax, knowledge of tax regulations, and the quality of serv... see more
Ni Putu Ayu Desy Indrayanti, Made Gede Wirakusuma
The effort in maximizing the return is the main purpose of a company. This is because a high return reflects the company's ability to generate profits. The purpose of this study was to determine the effect of earning management in stock returns with the q... see more
I Gusti Ayu Sucitrawati, Maria M. Ratna Sari
This study aims to determine the effect on performance budgeting partisipai manajerialdan variables influence organizational culture and job relevant information in relation moderate budgetary participation on managerial performance. Research conducted at... see more
Ni Kadek Sri Udayani, I Dewa Nyoman Badera
This study has the objective of identifying and demonstrate empirically the effect of management changes and audit fees on auditor switching with audit quality as moderating variables. This research was conducted in the manufacturing sector companies list... see more
Putu Iin Sulistyawati, I Gde Ary Wirajaya
Underpricing is an initial return which is obtained by investors when the stock price (IPO price) is lower than the prime market share price at the closing day (close price) in secondary market. This study aims to obtain the empirical evidence of the infl... see more
Ni Putu Indah Ayu Muliantari, Made Yenni Latrini
This study aims to determine the effect of profitability and financial distress to the audit delay in manufacturing companies with the size of the company as a moderating. This study was performed on companies listed in Indonesia Stock Exchange during the... see more
Ni Putu Yurika Mertayani, I Made Sadha Suardikha
Budgetary slack is the difference in the reported budget amount by the number of best estimate of the organization. The purpose of this study was to determine the effect of budget participation on budgetary slack and to determine the role of organizationa... see more
I Gede Wahyu Krisnanda, Ni Made Dwi Ratnadi
This study aims to determine how the effect of financial distress, the age of the company, audit tenure and competence of the commissioners on the velocity of publication of the annual financial statements of financial sector services company registered i... see more
Ayu Etika Sari, Ketut Muliartha RM
The purpose of the study is to examine the role of the company's value as a moderating variable relationship between IOS, leverage and profitability in the dividend policy. The study was conducted during the period 2013 - 2015 in the Indonesian stock exch... see more
Putu Shinta Dewanti Rikaputri, I Gusti Ayu Made Asri Dwija Putri
This study aims to determine the effect of the debt to equity ratio, capital structure, size, audit committee diligence, and dividend policy of the earnings management practices. Earnings management practices is the act of raising or lowering the profit w... see more
Putu Krisnanda Ari Wicaksana
The purpose of this study was to investigate the influence of free cash flow on income minimization as well as to determine whether moderate GCG (weaken) the effect of free cash flow on income minimization. The study was conducted on companies listed on t... see more
A.A. Gede Raka Plasa Negara, I.D.G. Dharma Suputra
ABSTRACT Tax planning and the deferred tax expense is an approach that can be used to detect the presence of earnings management practices. The purpose of this study to examine the effect of tax planning and the deferred tax expense on earnings management... see more
Nanda Noor Gustiriani Dachlan, Luh Sari Widhiyani
This study amis to determine the effect of audit tenure on the asymmetry of information, and the competence of the audit committee can ifluence the relationships audit tenure on information asymmetry. Manufacturing companies listed in Indonesia Stock Exch... see more
Murtapa -, Ketut Budiarta
The purpose of this penielitian is to analyze the effect of competence, independence and observance of the code of conduct with a quality audit at the Legislative Financial and Development Supervisory Agency (BPKP) of Bali. This research was conducted in ... see more
Putu Krisna Gautama, A.A.N.B. Dwirandra
Performance auditors profesionaisme influenced by the level and complexity of the task faced by auditors. This study aims to examine the effect of locus of control as the moderating influence of professionalism and complexity of the task on the performanc... see more
Luh Mas Gia Apriliani, Ni Ketut Rasmini
Good audit quality is to be achieved auditors. Based SPAP auditor conducted audit quality is said, if they meet the conditions or auditing standards. Such provisions require that auditors be independent and accountability. This study aims to examine the e... see more
Ni Putu Eka Kartika Kariani, I G.A.N Budiasih
Financial distress is a stage of decline in the company's financial condition that occurs prior to the bankruptcy or liquidation. The aim of research to determine the effect of liquidity, leverage, and operating capacity in financial distress with firm si... see more
Luh Dita Dian Wijaya, Ni Made Adi Erawati
The goal of this study is determining the difference of financial performance between conventional banks and Islamic banks as seen from its financial ratios. Financial ratios used are CAR, NPL, ROA, BOPO, and LDR. Data from this study obtained by looking ... see more
Ni Putu Ari Puryanti Dewi, Dodik Ariyanto
This study aims to provide empirical evidence about the audit fee moderating effect the quality of audit on earnings management and the cost of equity capital. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2013-... see more
Mutiara Ulfa Tsuroyya, Ida Bagus Putra Astika
Income smoothing is an action taken by management to increase and decrease profits to create a stable corporate profits that reflected good performance for investors. The purpose of this study to determine the firm size able to moderate the effect of prof... see more
Ni Nyoman Opi Widiari, I Wayan Putra
This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research uses a panel data of all go public companies listed on the Indonesian Stock Exchange... see more
Dewa Ayu Paramita Dewi, I Wayan Suartana
Operational performance measurement needs to be done to determine whether the implementation of the performance is in accordance with the plan or targets that have been formulated. This study aimed to examine the effect of growth in earning assets and dep... see more
Ida Ayu Putu Oki Yacintya Dewi, Gerianta Wirawan Yasa
Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. Environmental Related Research Disclosure is growing rapidly, but still resulted in findings that diverse. This study aims to identify an... see more
I Putu Gede Bagus Hariwangsa, Ni Gusti Putu Wirawati
The aim of a credit union is to improve the profitability of the cooperative. With the high rate of return that means the cooperative is already working efficiently. So both companies and cooperatives are not just trying to maximize profits but more impor... see more
Ni Kadek Dwi Ariningsih
Companies today require auditing services that have a good work to help conduct inspections and oversee the operations of the company. The purpose of this study was to analyze the influence of good governance and total quality management on the performanc... see more
Ni Made Dwi Juni Yobi, I Nyoman Wijana Asmara Putra
The government of Indonesia, one of developing countries, has been developing intensively in national context in order to be developed country which brings prosperity to Indonesian people. One of the main constraints regarding the national development is ... see more
I Gede Jemika Negara, Gayatri .
The purpose of this research is to determine any factors that may affect the managerial performance of department head of star-rated hotels in Denpasar. The background of this research is the decrease of the average occupancy rate of star rated hotel room... see more
Pande Putu Oka Sugiantara, I Made Pande Dwiana Putra
Nowadays, Accounting Information System technology is very rapidly growing, for example it can be used for the advancement of government agencies. Furthermore, the sustainability and success of a government agency is determined by the performance of the e... see more
Ni Made Dian Rossita, I Made Sukartha
Salah satu peran auditor yaitu pemeriksaan audit untuk meyakinkan laporan keuangan yang dihasilkan sesuai standar. Selain itu peranan yang sangat penting sebagai audit pemerintah adalah mewujudkan akuntabilitas dan transparansi pengelolaan keuangan di dae... see more
I Putu Yuda Mahendra, Dewa Gede Wirama
Penelitian ini menganalisis pengaruh profitabilitas, struktur modal, dan ukuran perusahaan pada earnings response coefficient. Earnings response coefficient merupakan salah satu indikator kualitas laporan keuangan yang dihitung berdasarkan reaksi investor... see more