21 articles in this issue
I Gusti Ayu Rika Milanda Sari, Ni Luh Putu Sri Harta Mimba
Corporate Social Responsibility (CSR) is a form of social responsibility and a firm commitment to stakeholders and environments around the company. This study aims to determine the effect of earnings management, financial performance, company size and gro... see more
Ni Wayan Noviantari, Ni Made Dwi Ratnadi
The financial report is a picture of a company's performance. Management is given flexibility in choosing accounting methods to be used one by applying the accounting conservatism. The purpose of this study was to determine the effect of financial distres... see more
I Wayan Wahyudi, I Gusti Ayu Eka Damayanthi
LPD is a microfinance non-bank on Pakraman in Bali. Management of assets LPD can be seen in ability to organize of cash turnover, turnover credit and effectiveness of regulatory body can contribute to the profitability. The purpose of this study to determ... see more
Harsya Widyasari, I Made Sadha Suardikha
Good individual performance will help the company to achieve goals and meet the needs of the community. Accounting information system to facilitate the employees to do the work in the operational and financial activities. The purpose of this study was to ... see more
A.A.Ayu Indah Kartikasari, Ida Bagus Putra Astika
Operations of the company are not separated from the principal that the contract between the owner of the company and the agents are employees of the management company. In the course of this contractual relationship often cause problems (conflicts), beca... see more
Made Aditya Bayu Pradhana, I.D.G. Dharma Suputra
Substitution auditor is a behavior that is done by the company to switch auditors. The research objective was to determine the effect of audit fees, going concern opinion, financial distress, company size and management changes at the turn of the auditor.... see more
Maria Florida Sagho, Ni Ketut Lely Aryani Merkusiwati
This research was conducted to predict bankruptcy in banking companies listed in Indonesia Stock Exchange for 2011-2013 with the Altman Z-score modification method. the reseach use a 11 banks that do mergers and acquisitions, namely Mutiara Banks, CIMB&nb... see more
Nia Anggaraini, Bambang Suprasto
Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data use... see more
Yura Karlinda Wiasa Putri, Agung Widanaputra
Definitions of earnings management company managers attempt to intervene or influence information in the financial statements for purpose of deceiving the stakeholders who want to know the performance and condition of the company. The occurrence of ... see more
Ni Wayan Surya Handhayani, I Ketut Budiartha
Survival (going concern) an attempt is always associated with job performance has been achieved by the management company that is presented in the form of financial statements. This research aims to reexamine the effect of firm size, profitability, loan t... see more
Ni Luh Putu Armi Widnyani, Ketut Alit Suardana
The research was conducted by taking secondary data and primary data. Secondary data is PT. Dive Center and PT. Nusa Dua Water Tourism for 3 years, from 2011-2013, and is the primary data is the result of a questionnaire to the respondents. Variables exam... see more
Cok Nirmala Hartha, I Dewa Nyoman Badera
Performance auditors play an important role in business development both in micro and macro. This is due to the auditor's opinion issued on the financial performance of a company will influence the decision-making parties either outside or inside the comp... see more
Komang Trisna Aryani
The aim of researchers to test the accountant educators’s job satisfaction measured through professional commitment, work overload, role conflict and Locus of Control (LOC). Job satisfaction is an affective state that describes the feelings of employees o... see more
I Gede Hardiaksa Satriyadi
This study aimed to determine the measurement of performance based on the Balanced Scorecard of Koperasi Pegawai PT. Telkom (KOPEGTEL) Insan Denpasar. The performance measurementis done to suppress the improper behavior and stimulate the behavior that ben... see more
Made Kharisma Arie Abimanyu, Wayan Pradnyantha Wirasedana
Capital structure is a phenomenon specific to the banking industry because unlike other industries. Substitution auditor is a behavior that is done by the company to switch auditors. The purpose of research is to mengetahai effect of firm size, operating ... see more
Putu Gde Mahendra Putra, I Gusti Ketut Agung Ulupui
Human Development is an index that measures the performance of human development indicators measuring them based 3 Life Expectancy, Education and Life Worth. Each region has a source of income derived from revenue (PAD), the General Allocation Fund (DAU) ... see more
Kadek Budi Sandraningsih, Asri Dwija Putri
Good corporate governance (GCG) is regulations and standards relating to the relationship between management and stakeholders. LPD's success is reflected in the financial performance judged by the level of health. The purpose of this study is to determine... see more
Ni Made Vita Indriyani, Made Gede Wirakusuma
PSAK 63 describes the restatement of Historical Cost reports are presented at the end of the period using the unit of measurement at fair value. The purpose of research to determine the difference in value of financial indicators of general price level ac... see more
Kade Purnama Dewi, I Wayan Ramantha
Banks are very important in terms of strength and smoothness sustain payment systems and the effectiveness of monetary policy. Moreover, the bank is also a much-needed financial institutions in economic development. A bank that does credit it will c... see more
I Wayan Agus Juniarta, I Ketut Sujana
This research was conducted at the companies listed on the Stock Exchange in 2010-2013. The sampling method in this study is purposive sampling metod found 96 companies in the sample. This study used secondary data obtained from the official website of th... see more
Edwin Wijaya, Ni Ketut Rasmini
The purpose of this study was to determine the effect of audit fee, going concern opinion, financial distress, the size of the company and the size of the firm at the turn of the auditor. The type of data used is quantitative data in the form of financial... see more