20 articles in this issue
Nyoman Sancita Karma Resen
This research attempts to find the effect of budget participation, self esteem, and budget emphasis on budgetary slack in star hotels in Denpasar. In order to reach the purpose of this research, purposive sampling method was chosen with 23 hotels and 3... see more
I Nyoman Nurcaya, nicko sabo adiyana
The purpose of this study was to determine empirically the effect of firm size, business risk, asset growth, profitability and liquidity on capital structure partially (Uj t). The sampling method with precision Slovin formula in this study was 5%, 300 sam... see more
Pingkan Ompi, I.G.A.N Budiasih
This study aims to determine how differences in the performance of Indosat and XL with four perspectives of the balanced scorecard (BSC). Data in this study consist of annual report for 2009- 2012, the organizational structure, vision, mission, and genera... see more
Calvin Swingly, I Made Sukartha
ABSTRACT Tax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Executives character, audit committees, firms size, leverage and sales growth are used as independent variables were est... see more
Ketut Sonya Adnyani, IGAM Asri Dwija Putri
This research aims to find out an empirical evidence about the market reaction of stock split as measured by the difference of abnormal return on companies that listed in Indonesian Stock Exchange. There were 38 companies that has done the stock split. Se... see more
I Wayan Suarjana, Ni Luh Sari Widhiyani
Auditor independence is the key to the auditing profession. In Indonesia, one of the ways to maintain the independence of the auditors is set in PMK number:17/PMK.01/2008 about "Public Accountant Services" with the rotation of auditors. Public and stakeho... see more
William Jefferson Wiratama, Ketut Budiartha
This study aims to analyze and obtain empirical evidence about the effect of independence, work experience, due professional care, and accountability of auditors on audit quality auditors owned Public Accounting Firm in Denpasar. This research was conduct... see more
Hendra Setiawan, Ni Putu Sri Harta Mimba
This research is used to determine the market reaction to the announcement of the regulation of the loan to value on the property sector companies in Indonesia Stock Exchange. The samples in this study used nonprobability sampling method with a saturation... see more
Ni Nengah Lisdiyani, Anak Agung Gede Putu Widanaputra
This study aims to determine the effect of solvabiltas on stock returns before and after the depreciation of the rupiah, and to determine differences in stock returns before and after the depreciation of the rupiah. This research was conducted at the comp... see more
Made Dwi Wulandari, I Made Sukartha
This study aims to determine the better predictor between earnings and operating cash flows in predicting dividend entities listed in Indonesia Stock Exchange. In this study that fulfil criteria of purposive sampling is as much as 159 entities with 393 ob... see more
Ni Putu Desy Ratna Dewi, I Made Sukartha
The announcement of bonus shares is policies issued by the company as a form of information published about the company's future prospects. The purpose of this study is to determine the market reaction to the announcement of bonus shares on the Indonesia ... see more
Ade Wisteri Sawitri Nandari, Made Yenni Latrini
The auditor will be able to result a report that has a good quality with attitude skepticism and independent attitude in the examination of financial statements. It is based on the application of the code of ethics public accountant as a basic princ... see more
Komang Gunayanti Ariani, I Dewa Nyoman Badera
Supervision is one of the spearheads creation of good governance. The high demand for local governance that is transparent, clean and free from corruption, collusion, and nepotism is required to make the better performance of the inspectorate. The purpose... see more
Ari Pramana, Wayan Ramantha
Timeliness of the publication of the financial statements is a very important for the company. Because the information contained in the financial statements is very helpful for investors and decision makers. There are several factors that affect the timel... see more
Ni Made Puspa Pawitri, Ketut Yadnyana
This research was conducted to re-analyze the influence of audit delay, audit opinion, auditor reputation and management change on voluntary auditor switching. The data used are external secondary data from the annual report of real estate and property co... see more
Komang Ayu Tri Handayani, Lely Aryani Merkusiwati
Audit quality is kind of audit application by auditor so that both violation and mistakes on financial report can be disclosed. To reach audit quality, auditor must pay attention about factors that can influence audit quality. The aim of this research is ... see more
Ni Putu Lestari Dewi, I.G.A.M Asri Dwija Putri
The purpose of this study was to determine the effect of book-tax difference based on permanent and temporary differences, operating cash flow, acrruals cash flow and firm size on earnings persistence. The population used was Hospitality and Tourism compa... see more
Dewa Ayu Made Harlista Sukmantari, I Wayan Pradnyantha Wirasedana
This study describes the impact of budgetary participation and organizational commitment to managerial performance and job satisfaction as an intervening variable, a case study on the Regional Enterprise of Parking Denpasar city. This study aims to observ... see more
Pebri Herlina Wati, Maria M. Ratna Sari
The study intends to determine the effect of the ratio of the market price of the stock. The number of samples was 51 companies, with a purposive sampling method. Linear regression was used as analysis techniques. Data analysis showed that all independent... see more
I Gusti Agung Adi Sparsa, Anak Agung G P Widanaputra
BUMN (Indonesian State-Owned Enterprises) are known to be inefficient and highly dependent on the government bureaucracy; therefore, the government adopted privatization policy. This study was conducted to determine the financial performance of BUMN befor... see more