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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.26, No.3, Maret 2019 Year 2019

30 articles in this issue 

Cok Istri Mirah Pradnya Ningrat Pemayun, A.A. Ngurah Bagus Dwirandra

The purpose of this study is to obtain empirical evidence of the positive influence of training audits on fraud detection capabilities, and professional skepticism to strengthen the positive influence of training audits on fraud detection capabilities. Th... see more

Pags. 1689 - 1716  

Ni Made Ayu Dwi Fitriasari, Maria Mediatrix Ratna Sari

This study aims to determine the effect of intellectual capital on firm value and financial performance as an intervening variable. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 ... see more

Pags. 1717 - 1740  

Putu Vio Narakusuma Ardayani, I Ketut Jati

This study aims to determine the effect of tax amnesty and financial conditions on the level of individual taxpayer compliance registered at the East Denpasar Primary Tax Office. The population in this study was 38,647 individual taxpayers registered in E... see more

Pags. 1741 - 1768  

Aditya Pratama Putra, I G.A.M. Asri Dwija Putri

This study aims to obtain empirical evidence from the effect of cash turnover rates, credit growth rates, savings growth rates, growth rates on labor costs on profit growth. This research was conducted in Denpasar City LPD with the number of samples used ... see more

Pags. 1769 - 1795  

Ni Wayan Dea Dharmala, Ni Gusti Putu Wirawati

The company is a contract between the owner of the company (principal) and management (agent) which is called the agency relationship. In this connection, there is often a conflict of interest. One of the principal ways to minimize differences in interest... see more

Pags. 1796 - 1825  

Sinta Arya Udayani, I Gde Ary Wirajaya

The purpose of this study is to find out and obtain empirical evidence about the effect of capital adequacy and lending on profitability with credit risk as moderating. This research was conducted at the Foreign Exchange National Private Commercial Bank l... see more

Pags. 1826 - 1853  

Ni Nyoman Dita Arisandi, Ida Bagus Putra Astika

The purpose of this study is to obtain empirical evidence of the effect of debt levels, firm size, and managerial ownership on earnings persistence. This research was conducted at the IDX by selecting samples of property and real estate companies in 2013 ... see more

Pags. 1845 - 1884  

Luh Putu Gita Cahyani, Naniek Noviari

Micro, Small and Medium Enterprises (SME’s) are one sector that has the potential to contribute to state tax revenue. Taxpayer compliance sector SME’s is very low, especially taxpayer compliance UMKM registered at KPP Pratama Singaraja in 2015-2017 has no... see more

Pags. 1885 - 1911  

Noviana Hermanus Djo, Ida Bagus Dharmadiaksa

The variables of this study are the four perspectives of the Balanced Scorecard, which are financial perspectives that are measured by ROI, corporate planning, supervision and control of the company, customer perspectives that are measured by reliability,... see more

Pags. 1912 - 1937  

Ni Ketut Riska Astari, I.D.G Dharma Suputra

This study aims to determine the effect of firm size, managerial ownership and financial performance on earnings management. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this... see more

Pags. 1938 - 1968  

Anak Agung Ngurah Mahaputra Bismantara, Made Gede Wirakusuma

The purpose of this study is to obtain empirical evidence of  Organizational Culture as a moderator between the application of Good Government Governance and Employee Performance. The sample is determined using the Slovin method. The population of th... see more

Pags. 1969 - 1991  

Pande Putu Biantari Darmayanti, Ni Ketut Lely Aryani Merkusiawati

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitabili... see more

Pags. 1992 - 2019  

Putu Novia Hapsari Ardianti

 Tax avoidance is an action to reduce taxable income through tax planning either by following the applicable rules or not. This study aims to examine the effect of profitability, leverage, and audit committees, on tax avoidance measured using the pro... see more

Pags. 2020 - 2040  

Nyoman Sutrisna Dewi, I Ketut Yadnyana

This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample obtained was 58 companies with 174 observations. Determination of the sample using non probability sampling method with purp... see more

Pags. 2041 - 2069  

Ni Luh Putu Purna Yogiswari, I Dewa Nyoman Badera

Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of ... see more

Pags. 2070 - 2097  

Luh Putu Yanti Pradnyaniti, I Made Sadha Suardikha

This study aims to obtain empirical evidence of the effect of audit tenure and auditor switching on audit delay with financial distress as a moderating variable. The method of determining the sample used was purposive sampling. The number of samples obtai... see more

Pags. 2098 - 2122  

Ni Luh Ayounik Mahasabha, Ni Made Dwi Ratnadi

The purpose of this study is to examine empirically the ability of internal locus of control in moderating the influence of budgeting participation and budget emphasis on budgetary slack. This research was conducted in 37 Badung District Regional Organiza... see more

Pags. 2123 - 2154  

Putu Santi Putri Laksmi, I Ketut Sujana

This research was conducted at 27 Service Villages in Denpasar City using a total method or census. The respondents used were 97 people consisting of the Village Head, Village Secretary, Treasurer and Village Consultative Body (BPD). The data analysis tec... see more

Pags. 2155 - 2182  

I Made Edi Wijaya Kusuma, Luh Gede Krisna Dewi

The sample was taken by 35 companies with 5 years observation year so that the sample number was 175, using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (RMA). Based on the results of the analysis it was found... see more

Pags. 2183 - 2209  

I Gusti Ayu Putu Erviana Dewi, Ni Putu Sri Harta Mimba

The purpose of this study was to determine the effect of tax administration reforms and tax amnesty on individual taxpayer compliance with risk preferences as moderating (studies in North Badung North Sumatra 2018 KPP). Respondents in this study as many a... see more

Pags. 2210 - 2239  

Delsi Nia Sarca, Ni Ketut Rasmini

The purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling tec... see more

Pags. 2240 - 2267  

Ni Luh Laras Witrisanti Bayu, I Made Sukartha

The performance of Micro, Small and Medium Enterprises needs to be investigated because the export value of MSME is considered to continue to increase by touching 19.9 MSME is 61.41%, while in employment of MSME dominates 97% of the total national workfor... see more

Pags. 2268 - 2292  

I Gusti Ngurah Adhi Partama, Gayatri Gayatri

The purpose of this study is to test and analyze the variables that affect the level of underpricing in companies that conduct IPOs. These variables are the percentage of shares offered, company size, return on equity, current ratio, and debt to equity ra... see more

Pags. 2293 - 2323  

Kevin Hestia Gigih Anugerah, I Ketut Suryanawa

To maximize the welfare of stakeholders, can be achieved by maximizing the value of the company. But sometimes companies fail to increase that, because of less conscientious in applying factors influencing the value of enterprise. The purpose of this stud... see more

Pags. 2324 - 2352  

Putu Purnama Dewi, Helfrida Lila Man

This study aims to exmine the effect of inventory turnover dividend policy and working capital turnover on debt policy with the investment opportunity set as a moderating variable in manufacturing companies of various industrialsectors listed on the Indon... see more

Pags. 2353 - 2374  

Luh Ayu Marsita Dewi, I Gusti Ayu Eka Damayanthi

The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of ... see more

Pags. 2375 - 2395  

I Made Adi Gunawan, Endar Pituringsih, Erna Widiastuty

The purpose of this study is to analyze the factors that influence the value of manufacturing companies on the Indonesia Stock Exchange (IDX). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014... see more

Pags. 2396 - 2423  

I Gusti Ayu Agung Mirah Sanjiwani, Ketut Alit Suardana

This study aims to empirically examine the effect of cash turnover, accounts receivable turnover, inventory turnover and capital turnover on profitability in automotive companies listed on the Indonesia Stock Exchange for the period 2012-2016. The data us... see more

Pags. 2424 - 2452  

Tebuana Agung Putra, Ketut Muliartha RM

This study focussed to obtain empirical evidence of the effect of company growth on corporate value by disclosure of Corporate Social Responsibility (CSR) in manufacturing companies especially in the consumer goods sector that listed on the Indonesia Stoc... see more

Pags. 2453 - 2478  

Ni Putu Eka Kartika Putri, I Wayan Ramantha

This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX). Profitability is proxied by Return On Assets (ROA) and earnings management is calculated by the Discretionary Accrual Jones Modified. The sample selection... see more

Pags. 2479 - 2503