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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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