30 articles in this issue
I Wayan Korin Priana, Ketut Muliartha RM
Volatilitas harga saham mencerminkan risiko dan peluang yang dapat diperoleh oleh investor. Investor perlu memperhatikan indikator-indikator dalam analisis teknikal yang akan mempengaruhi volatilitas harga saham seperti: volume perdagangan saham, leverage... see more
Ida Bagus Angga Baskara Darmawan, Ida Bagus Putra Astika
The purpose of this study was to analyze the effect of due professional care on good corporate governance and its implications on the quality of internal audit PT. Adira Finance Bali Province. This research was conducted in all branches of PT. Adira Finan... see more
Desriyana Natalia, Ni Made Dwi Ratnadi
Earnings quality is important for users of financial statements for purposes of the contract and investment decision making. One measure of the quality of earnings is Earnings Response Coefficient (ERC). The purpose of this study to determine the effect o... see more
Putu Anggadewi Darmawan Putri, I Nyoman Wijana Asmara Putra
The agency cost could be minimalized by distributing free cash flow to stakeholders in the forms of dividend. This research aimed to test and analyze impacts of firm’s free cash flow on growth and mature stage towards dividend policy. This research used p... see more
I Gusti Ayu Dwi Listya Dewi, I Dewa Gede Dharma Suputra
This study intends to obtain empirical evidence regarding mandatory rotation as the moderating influence of non-audit services and audit time budget pressure on auditor independence. This research was conducted at the Bali Provincial Public Accountant Off... see more
Ni Luh Putu Nuarsih, I Made Mertha
The auditor's judgment is the decision-making audit by an auditor based on ideas, opinions or estimates of information from the audit evidence is influenced by technical and nontechnical factors that the auditor is able to certify the fairness of the fina... see more
Ni Made Lisa Rusmayani, Ni Luh Supadmi
ABSTRAKKepatuhan wajib pajak kendaraan bermotor di Kabupaten Tabanan memiliki peranan penting untuk meningkatkan pendapatan daerah. Data tunggakan pajak kendaraan bermotor di Kantor SAMSAT Tabanan tahun 2011-2015 mengindikasikan wajib pajak masih kurang p... see more
Dessy Ulfa Wulandari, Ketut Alit Suardana
The purpose is to find out which influence profitability, investment opportunities, free cash flow, and debt policy on dividend policy. The population is manufacturing companies were listed on the Indonesia stock exchange period 2011-2014. The number of s... see more
Arum Sucahyani, I Made Sukartha
Taxpayer Compliance is a condition where the taxpayer meets all obligations and obtain taxation rights in accordance with applicable law. This study aims to determine the effect of tax knowledge, service tax authorities, tax compliance costs and tax... see more
Dewa Ayu Anggi Pramiswari, Ida Bagus Dharmadiaksa
This study aimed to obtain evidence about the influence of e-commerce on the decision to entrepreneurship, the effect of the use of accounting information systems in decision making for entrepreneurship. This research was conducted at the Faculty of Econo... see more
Anak Agung Mas Ratih Astari, I Ketut Suryanawa
This study aims to analyze factors that influence earnings management. This research was conducted at Indonesian Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2015. T... see more
Loranita Gladys, I Wayan Ramantha
This research has using purposive sampling method of determining the purpose of obtaining a representative sample in accordance with the specified criteria. Data were collected by Library Research and Field Research, by using Moderated Regression Analysis... see more
Luh Noviana Sekar Utami, Anak Agung Gede Putu Widanaputra
This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of the capital structure. The sample in this study are 193 companies listed in Indonesia S... see more
Ni Wayan Novia Puspitasari, Gede Juliarsa
Computer-based accounting information system is very important applied in LPD to produce information in the form of relevant, accurate and timely financial statements. Good bad performance of an accounting information system can be seen from the user sati... see more
Wulan Paramita Dewi, I Dewa Nyoman Wiratmaja
The purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the firms size in the moderating influence of the profitability and solvency to audit delay. This research use signalling theory a... see more
Gissel Glenda Agista, Ni Putu Sri Harta Mimba
The purpose is to provide empirical evidence of corporate governance structure and ownership concentration influence to Enterprise Risk Management (ERM) disclosure at the Institute of Non-Bank Financial Services (LJKNB). Disclosure is important as a... see more
Putu Yulia Pransiska Dewi, I Gusti Ngr. Agung Suaryana
This bond rating is crucial because said rank represent informative statement and gives out signal about the failure of the company debt. The purpose of this research is to examine the effect of company productivity and growth on bond rating, examine size... see more
Ni Wayan Piwi Indah Pratiwi, I Gusti Ayu Eka Damayanthi
Income smoothing is an action that deliberately done management to reduce fluctuations in reported earnings with various purposes for the company's performance looks stable and healthy. Income smoothing for shareholders wants the profit earned to remain s... see more
Ni Kadek Nyupina Dewi, I Wayan Pradnyantha Wirasedana
This study aims to determine the effect of environmental performance on economic performance. Environmental performance is proxied by PROPER and economic performance is calculated by using stock returns. The samples used in this study are 22 companies lis... see more
Kadek Nila Karyogis, I Pande Dwiana Putra
Accrual-based government accounting standards have been applied simultaneously in Indonesia since the enactment of Government Regulation No. 71 of 2010. However, in practice not all areas are ready to immediately adopt it, which one is Bangli. Unpreparedn... see more
Dina Ambara Yani, Naniek Noviari
The most inland revenue financed by taxes. The realization of the State Budget does not meet national development targets. One of government effort to overcome this issue is by promote Tax Amnesty Programme. The purpose of this study is to see the influen... see more
Krisna Dekna Ningrum, Ketut Ketut Budiartha Budiartha
The purpose of this study was to determine the effect auditor's experience, competence, due professional care on the quality of the audit by the auditor ethics as moderating variables. This research was conducted in the public accounting firm of Bali Prov... see more
I Gst Agung Bagus Adhi Damanik, I Ketut Yadnyana
Saat ini permasalahan lingkungan semakin menjadi perhatian oleh banyak pihak. Salah satu penyebab permasalahan ini ialah akibat dari aktivitas operasi perusahaan. Hal ini diakibatkan karena perusahaan enggan untuk mengeluarkan biaya dalam mengelola lingku... see more
Anak Agung Istri Agung Mahadewi, I Putu Sudana
Business combination is union of companies into one economic entity to gain control over the assets and operations of another company. Providing empirical evidence about the financial performance pre and post business combination on LQ-45 and Non LQ-45 co... see more
Yoanis Carrica Wijayanti, Ni Ketut Lely A. Merkusiwati
This study aims to obtain empirical evidence influence of proportion independent directors, institutional ownership, leverage, and the size of the company on tax avoidance. Measurement of tax evasion using the effective tax rate (ETR). Tax evasion is an a... see more
Made Dania Kristiantini, I Ketut Sujana
In order to provide benefits to its users, the financial statements must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of audit opinion, audit tenure, independent ... see more
Made Ayu Pratiwi Utami, Maria Mediatrix Ratna Sari
Jumlah pengangguran di Indonesia semakin hari semakin meningkat. Pengangguran merupakan salah satu permasalahan yang sampai saat ini belum bisa diatasi oleh pemerintah tingkat nasional pada umumnya dan tingkat daerah pada khususnya. Fenomena pengang... see more
I Made Mara Yasa, I Ketut Jati
Rate the performance of the Department of Revenue Buleleng important to assess the accountability of the organization. Accountability here is showing how funds are spent, but includes the ability mununjukkan how funds are spent economically, efficie... see more
I Gusti Agung Malyani Ratnantari, I Gusti Ayu Made Asri Dwija Putri
This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, independence, and organizational commitment on performance auditor in public accounting firm in Bali. This research was conducted at seve... see more
Ni Kadek Linda Ariantini, Ni Luh Sari Widhiyani
The purpose in this research is to examine the influence of organizational commitment and time budget pressure on the performance of auditors to THK culture as moderating in KAP in Bali Province. The questionnaire used as the data collection methods that ... see more