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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.27, No.1, April 2019 Year 2019

30 articles in this issue 

Cyntia Habibah Sinaga, I Made Sadha Suardikha

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indones... see more

Pags. 1 - 32  

Ida Bagus Putu Satriya Wibawa Guntur, Ida Bagus Dharmadiaksa

 This research was conducted at the Head Office of the Regional Development Bank of Bali. The number of samples obtained was 158 observations. Based on the results of the study, it is known that organizational culture is able to moderate the influenc... see more

Pags. 33 - 61  

Ida Ayu Widya Krisna Dewi, I Dewa Gede Dharma Suputra

The purpose of this study was to examine the effect of auditor dysfunctional behavior caused by task complexity, organizational commitment, and time budget pressure. The location of this study is the BPKP Representative of Bali Province. The population in... see more

Pags. 62 - 89  

Ni Komang Abdi Tri Astini, I Ketut Yadnyana

The purpose of this study was to determine the effect of the application of good corporate governance and tri hita karana culture on the financial performance of LPD in Jembrana Regency. This research was conducted in all LPD in Jembrana regency. The numb... see more

Pags. 90 - 118  

Made Kusuma Rahardi Putra, I Ketut Alit Suardana

The purpose of this study was to determine the effect of the component of good corporate governance on profitability by moderating corporate social responsibility. The location of this research is the State-Owned Enterprises (BUMN) which are listed on the... see more

Pags. 119 - 148  

A. A. Istri Rani Pradnyandari, Ida Bagus Putra Astika

This study aims to examine the effect of company size, stock value, financial leverage, and profitability on income smoothing policies in the manufacturing sector in the Indonesia Stock Exchange for the 2014-2016 period. The number of samples, using the p... see more

Pags. 149 - 172  

I Made Karma Cahyadi, Made Mertha

The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quant... see more

Pags. 173 - 200  

Kadek Indah Dwi Lestari, I Wayan Ramantha

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business... see more

Pags. 201 - 229  

Putu Agus Aditya Pramana Putra, I Ketut Suryanawa

This study aims to determine the effect of budget participation on budgetary slack and whether self esteem and locus of control are able to moderate the effect of budget participation on budgetary slack in the Badung District OPD. The samples in this stud... see more

Pags. 230 - 257  

Made Win Karoyani, A.A. Ngurah Bagus Dwirandra

The sample in this study was released by 35 people with Non-Probability methods, especially Purposive Sampling (Sample Considerations). The method of data collection is done through questionnaires, observations, and interviews. The analysis technique used... see more

Pags. 258 - 284  

Jacqueline Immanuele Firstiany, Dewa Gede Wirama

Right issue is one of corporate actions that can affect the number and price of shares in the market. The information content from the announcement of the rights issue becomes important, because it can make the market react to the announcement. This study... see more

Pags. 285 - 310  

Luh Ade Wahyu Merthadiyanti, Gerianta Wirawan Yasa

This study aims to determine whether there is an increase in TVA and a decrease in the bid-ask spread after a stock split is carried out. The population in this study were all companies on the IDX that conducted a stock split in which there were 234 compa... see more

Pags. 311 - 335  

Ni Ketut Ressa Mahayani, Made Gede Wirakusuma

This research was conducted on consumer goods industry sector companies listed on the Indonesia Stock Exchange in the 2014-2017 period. Samples obtained by 16 companies with 64 observations. Profitability has a positive effect on the speed of publication ... see more

Pags. 336 - 361  

I Wayan Rady Darmastika, Ni Made Dwi Ratnadi

This study aims to obtain empirical evidence of the influence of Disclosure of Corporate Social Responsibility (CSR) on Corporate Value with Profitability and Leverage as a moderating variable. This research was conducted on mining companies listed on the... see more

Pags. 362 - 387  

Nyoman Yudha Astriayu Widyari, Ni Ketut Rasmini

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The met... see more

Pags. 388 - 417  

Rahmatia Azzindani, Endar Pituringsih, M Irwan

The study aims to prove empirically the effect of the implementation of  SIMDA on the quality of LKPD, the influence of the performance of regional government officials on the quality LKPD, and the SAP on the quality of LKPD. Sources of data in the s... see more

Pags. 418 - 445  

Ni Wayan Sarasati Pramudia Wanami P, Ni Ketut Lely Aryani Merkusiwati

Tax avoidance is one of the way to do the tax management, it can give a signal to the investors and make an impact to the firm value. The debt policy of a firm also can influence the investors’s assessment to the firm. This research has an objective to ob... see more

Pags. 446 - 474  

Dwi Andriyanti, Made Yenni Latrini

This study aims to determine the effect of experience, independence, and professionalism of auditors in preventing fraud in the Rural Bank in Badung Regency. Determination of samples in this study the researchers used a saturated sampling technique. Respo... see more

Pags. 475 - 504  

Putu Elsa Pratiwi Dewi, Ni Gusti Putu Wirawati

Earnings management is driven by number of factors that are wrong to say leverage. One way to reduce management actions taken by management is the existence of good corporate governance in the company. This study aims to find evidence that is used to infl... see more

Pags. 505 - 533  

Putu Eka Jayanti, Dodik Ariyanto

This study aims to examine the factors that influence the interest and behavior of the use of computer-based SIA by using the modified Unified Theory of Acceptance and Use of Technologymodel. This study uses performance expectation variables, business exp... see more

Pags. 534 - 567  

Ida Ayu Arina Mahadewi, IGAM Asri Dwija Putri

This study aims to determine the effect of the principles of Good Corporate Governance, namely: transparency, accountability, responsibility, independence, and fairness to the performance of hospitals in the city of Denpasar. The number of samples or popu... see more

Pags. 568 - 593  

Anak Agung Istri Sarasmitha Dewi, I Gusti Ayu Nyoman Budiasih

This study aims to obtain empirical proves the effect of information asymmetry, firm size, employee stock ownership program on earnings management practices. Information symmetry is measured using relative bid-ask spreads, firm size is measured using ln (... see more

Pags. 594 - 615  

P. Sigit Wahyudhi, I G. N Agung Suaryana

This study aims to examine the capital market reaction to the announcement of infrastructure investment agreements at the International Monetary Fund (IMF) - World Bank annual meeting 2018. Measurement of market reactions in this study uses Cumulative Abn... see more

Pags. 616 - 643  

Ni Made Fikiyaya Anjani Dewantari, I Made Pande Dwiana Putra

The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, utilization of information technology, suitability of tasks and computer user expertise on employee performance. This research ... see more

Pags. 644 - 674  

Handia Fahrurrozi, Akram Akram, Prayitno Basuki

Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatu... see more

Pags. 675 - 707  

Tia Rahma Yanti, Putu Ery Setiawan

Earnings management arises as an effect of agency problems where there is an inconsistency in interests between owners and management. This study aims to determine whether information asymmetry, company size, leverage, and profitability influence earnings... see more

Pags. 708 - 736  

Ketut Sintya Gita Prabasini, I Gusti Ayu Eka Damayanthi

The purpose of this study was to determine the effect of the level of turnover of working capital, leverage, cash turnover, and company growth on economic rentability in coal mining companies listed on the Indonesia Stock Exchange for the period 2015-2017... see more

Pags. 737 - 763  

Sutriningsih Sutriningsih, Lilik Handajani, Ahmad Rifa'i

The study aims to examine the effect of corporate social responsibility and capital structure on firm value with financial performance as an intervening variable. The research population is a manufacturing company listed on the Indonesia Stock Exchange in... see more

Pags. 764 - 791  

Dewa Ayu Nyoman Shintya Devi, Luh Gede Krisna Dewi

This study aims to obtain empirical evidence of the effect of profitability on tax aggressiveness. This study also provides empirical evidence of the ability to disclose Corporate Social Responsibility (CSR) to moderate the influence of profitability on t... see more

Pags. 792 - 821  

I Wayan Arya Pastika, A. A. G. P. Widanaputra

The purpose of this study was to determine the effect of stock dividend announcement on abnormal return before and after stock dividend announcement. The research period was used from 2010-2018. This study using event study approach. Population in this st... see more

Pags. 822 - 846