E-Jurnal Akuntansi  

I Gusti Agung Himawantara, Ida Bagus Putra Astika

This research was conducted in order to obtain evidence of how the influence of role stress on turnover intentions of tax consultant in Tax Consultant Office in Denpasar City with compensation as moderator varable. This research was conducted at 15 Tax Co... see more

Ni Putu Nita Septiani, I Gusti Ngurah Agung Suaryana

Each company must have the same primary goal that is to maximize the value of the company. To be able to maximize the value of the company, one of the ways that companies need to do is produce an optimal capital structure. Based on the study of theory and... see more

Putri Noviantari, Putu Ery Setiawan

Taxpayer compliance is important because most of state revenues come from tax revenues. Taxpayer compliance is the taxpayer's obedience to perform the required provisions or tax rules. Taxpayer compliance becomes a requirement for increased state revenues... see more

Luh Dini Yasintha Dwiyandari, I Dewa Nyoman Badera

Increasing Human Development Index, the accuracy of local expenditure allocation and high economic growth is a picture of government performance in the prosperity of its people. The achievement of human development goals reflected in Human Development Ind... see more

A.A. Ngr. Manik Yuda Pramartha, I Wayan Pradnyantha Wirasedana

LPD health level is an important indicator, and will be able to cultivate public confidence, so people feel safe to save money in LPD either in the form of savings and deposits. This research is a kind of explanatory research that is research that analyze... see more

Anak Agung Ayu Mas Bhuwaneswari, Gusti Ayu Eka Damayanthi

Internal Controller LPD has an important role in the effectiveness of internal control. This study has aims to obtain empirical evidence on the influence of independence, motivation, professional expertise, education level, and internal supervisor's work ... see more

Ni Kadek Widnyani Widyastari, Maria Mediatrix Ratna Sari

CSRD is an important component of the company’s operation, which voluntarily contribute to the environment. This study was aimed to test and provide empirical evidence of the effect of firm size, the board of independent commissioners , and foreign owners... see more

Gita Apsari Dewi, Gayatri Gayatri

Company performance is an important aspect seen by investors. The existence of the Employee Stock Option Program can enhance employees’s sense of belonging, which has an impact on improving the company's performance. The company needs additional funds fro... see more

Gusti Ayu Raisa Ersania, Ni Ketut Lely Aryani Merkusiwati

This study aims to determine the effect of e-System application of taxation on the level of taxpayer compliance of individuals at the Tax Office Pratama East Denpasar. The sample in this research is 100 individual taxpayers active and registered in KPP Pr... see more

Ida Ayu Widya Puspitasari, Ketut Muliartha RM

Management performance based on profit tends to pay more attention on earning profit. it makes management can do earnings management as a result of agency problems. The driving factor of earnings management is market capitalization. Improvements on compan... see more

Putu Ayu Diah Widari Putri, I Gusti Ayu Nyoman Budiasih

The importance of earnings information makes managers often performdysfunctional behavior in managing the profit received by the company one of themis income smoothing. Managers make income smoothing as a stable and nonfluctuating profit is valued as a go... see more

Ni Made Dwi Candra Sawitri, I Ketut Budiartha

The purpose of this research is to analyze the auditor specialization to moderate the influence of audit of tenure and financial distress on audit delay at mining company in Indonesia Stock Exchange year 2012-2016. The sample is determined using purposive... see more

I Gusti Agung Ayu Ambalika, I Gusti Ayu Made Asri Dwija Putri

Prefesionalisme auditor merupakan suatu hal yang penting dalam dunia kerja auditor.. Pengetahuan yang dimiliki auditor dan ketrampilannya dapat membantu auditor mengidentifikasi, menilai, dan mengevaluasi bukti audit yang didapatkannya sehingga auditor da... see more

I Made Aditya Nugrahitha, Herkulanus Bambang Suprasto

Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations.This study is proposed to determine the relationship between profitability, leverage, corporategovernance, and executive character on tax avoidance. Tax avoida... see more

Ni Putu Linda Yasmita, Anak Agung Gde Putu Widanaputra

The purpose of this study is to obtain empirical evidence of investment opportunitycapability sets to moderate the influence of information asymmetry on dividendpolicy. This research was conducted at a manufacturing company listed onIndonesia Stock Exchan... see more

Desak Made Mya Yudia Sari, Dewa Gede Wirama

Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regio... see more

Putu Winning Arianandini, I Wayan Ramantha

Companies are trying to lower their tax costs in order to earn a higher profit. Thisstudy aims to examine the effect of profitability, leverage, and institutionalownership of tax avoidance. This study focused on manufacturing companies listedon the Indone... see more

I Made Adhi Wirayana, I Putu Sudana

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange f... see more

Ni Kadek Dona Puspita Dewi, I Made Mertha

This study is aimed to find empirical evidence concerning the effect of profitability andcompany size on the company value in which social responsibility disclosure is used as themoderating variables. This study was conducted on the food and beverage comp... see more

Ricco Ronaldo Sinaga, I Made Sukartha

Tax management is the management of tax obligations by employing strategies to minimizethe amount of tax burden. Variables that are expected to affect tax management includeprofitability, capital intensity ratio, size, and leverage. The purpose of this st... see more

Ni Putu Wanda Anggeliana Putri, Yenni Latrini

Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements... see more

Putu Ika Ristiana Dewi, I Ketut Sujana

The company's need for auditing of its corporate activities demonstrates the importance ofauditing services (accountants) who are competent to assist in conducting the examination.An accountant in conducting the audit is required to pay attention to the a... see more

Putu Nirmala Chandra Devi, Ni Luh Supadmi

Getting maximum firm value, can be achieved by tax aggressiveness. However, this tax aggressiveness is could lead to agency conflicts between the manager and shareholders. Firm size is expected to minimize agency conflicts that occur and can increase the ... see more

Ni Luh Putu Ita Nopayanti, Dodik Ariyanto

Go pubic companies are required to submit audited financial statements in a timely manner. Internal factors of the company and the independent auditor may affect the timeliness of financial statement publication. The purpose of this study is to obtain emp... see more

I Gusti Agung Rai Kristina, I Dewa Nyoman Wiratmaja

This researchis purposed to prove empirically the effect of board diversity andintellectual capital to firm value. The research using purposive sampling method wherefrom 153 manufacturing companies listed in Indonesia Stock Exchange become thepopulation o... see more

Putu Ryan Sutha Negara, I Gde Ary Wirajaya

Public sector budgeting is an accountability instrument for public funds management and the implementation of programs financed by public money for the welfare of the people. The enactment of regional autonomy has led to changes in local financial managem... see more

Putu Dessy Kurnia Dewi, Naniek Noviari

This study aims to determine the intensity of behavior in the use of e-filing in Badungregency, measured through the perception of usability, perception of ease, security andconfidentiality, preparedness of taxpayer information technology, and experience.... see more

Putu Kemala Vidyantari, I Dewa Gede Dharma Suputra

This study aimed to get empirical evidence rewards as the moderating influence ofdue professional care, accountability, and emotional intelligence on audit quality.The sample is all the auditors who work in KAP province of Bali. The samplingmethod by usin... see more

Putu Widya Anjani, Ni Gusti Putu Wirawati

Every company needs a good management in running its business to achieve itsgoals well. Management needs accurate information from accounting informationsystems. The purpose of this study was to determine the influence of age, workexperience, education le... see more

I Made Aditya Pramartha, A. A.Ngurah Bagus Dwirandra

The purpose of this study is to prove empirically about the effects of fiscal decentralization,capitalexpenditure, and private investment on the human development index. This researchwas conducted in all regencies / cities in Bali Province. The population... see more