30 articles in this issue
Ni Luh Made Sutaryani, Made Sadha Suardikha
The purpose of this study is to be able to determine the effect of changes in ROA, OPM, company size and leverage to the practice of income smoothing. Locations in this study are manufacturing companies listed on the Stock Exchange with the object of rese... see more
Ahmad Fajrin Azizi, I Ketut Muliartha
Audit planning and auditor competence are determinants of audit quality carried out by auditors. Audit planning and auditor competence are needed to conduct audit judgments where the accuracy of judgment produced by the auditor in completing the audit wor... see more
Ni Made Arni Asari, Ketut Alit Suardana
The purpose of this study is to determine the effect of local revenue, balance funds and other legitimate local revenue on regional expenditure. This research was conducted in Badung Regency Government. Determination of the sample using purposive sampling... see more
Ida Ayu Made Widiantari, Ida Bagus Putra Astika
The existence of discrepancy between the time available with the time required to complete the audit task can affect the auditor's professional work. This research is done in all offices of Public Accounting Firm in Bali as many as nine offices located in... see more
K. Baba Adiatma, I Ketut Suryanawa
Companies that move business regardless of social and environmental responsibility cause damage to the company's environment and social. Sustainability report is a control tool for sustainability risk that can provide economic, corporate and social inform... see more
Ni Putu Desy Wulandara Cahyani, IG.A.M Asri Dwija Putri
Stock is one of the financial instruments used by the company to obtain capital in an effort to strengthen its financial position. The demand for shares is largely determined by the performance of companies such as financial performance, risk handling wit... see more
Ida Ayu Clara Agustin, I Ketut Sujana
Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students' accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpos... see more
Anak Agung Ngurah Agung Wira Gita, Anak Agung Ngurah Bagus Dwirandra
Inspectorate in carrying out its profession must pay attention to the quality of its audit. To produce good audit quality, an auditor should consider the factors that affect audit quality. Independence, Competence, Integrity, and Audit Structure are the f... see more
I Komang Egar Prawira, Maria Mediatrix Ratna Sari
The purpose of this study was to examine the effect of professional commitment on job satisfaction with motivation as a moderating variable. This research was conducted at tax consultant office (KKP) in Denpasar area. Samples taken as many as 81 responden... see more
Ni Komang Trijayanti, Dodik Ariyanto
Companies in implementing information systems technology must pay attention to the extent to which the success of the system has a positive impact on improving the performance of individuals and organizations. The purpose of this study is to analyze the f... see more
Putu Cintya Purnama Dewi, I Wayan Pradnyantha Wirasedana
This research was conducted at Lembaga Perkreditan Desa (LPD) of Abiansemal Sub-district of Badung Regency. The number of samples taken as many as 34 LPD with each chairman of LPD as respondent research. Data analysis technique used in this research is mu... see more
Anak Agung Widya Adi Iswari, I.Gusti Ayu Nyoman Budiasih
The Partnership and Community Development Program is one of the BUMN government programs that has an important role in providing capital assistance to UMKM. The purpose of this study is to determine the effect of business experience and income of SMEs tow... see more
Kadek Darmawan, I Wayan Suartana
National development focuses on rural communities who play an important role in economic activities in rural areas where financing and credit activities are carried out to support development. One of the efforts of the Provincial Government of Bali to sup... see more
Ni Putu Jesica Prastiwi, Ni Putu Sri Harta Mimba
This study aims to determine the effect of internal control systems, human resource competencies, and the application of accrual based accounting on the quality of financial statements. This study uses an associative quantitative approach which aims to de... see more
Siti Fatimah, I Dewa Nyoman Wiratmaja
The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This re... see more
Nyoman Trismana Putra, I Ketut Jati
The purpose of this study is to determine the effect of profitability on tax avoidance with the firm sizeas a moderator variable. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Ex... see more
Debbi Devinta Ambri, I Gusti Ngurah Agung Suaryana
This study aims to obtain empirical evidence of company growth as a moderator of the effect of leverage on the value of automotive companies and components listed on the Indonesia Stock Exchange in the period 2014-2016. Sampling method used is purposive s... see more
Komang Thica Frisma Ardana, I Made Pande Dwiana Putra
Competitive global competition create an organization needs to utilize accounting information system (AIS) to improve individual performance in the purpose of improving the whole organizational performance. This study examines the successful use of AIS us... see more
Ni Wayan Anggarsini, Herkulanus Bambang Suprasto
The strategic function of the banking sector in the country's economic development requires banks to always maintain their firm value. This study aims to obtain empirical evidence of the effect of bank health level proxied by credit risk, good corporate g... see more
Ni Luh Made Galih Putri Saraswati, I Gusti Ayu Eka Damayanthi
Information is one of the business resources. Information system quality and company success are influenced by individual performance. The performance of individuals with accounting information systems that are supported by subjective norms and ease of us... see more
Rio Surya Wijaya, I Made Sukartha
National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). MSME performance needs to be examined because the contribution of the MSME sector to the Gross Domestic Product (GDP) has increased from 57.84%... see more
Sony Ricardo Sembiring, Ketut Budiartha
This research is a qualitative research with a case study approach. The purpose is to determine the effectiveness of human resource management in X Seminyak Hotel. The data collection used interview with purposive informants, observation and documentation... see more
I Gede Made Aditya Pradnyana, Ida Bagus Dharmadiaksa
The performance of the Accounting Information System is a benchmarks for the success of a company. With the existence of an accounting information system, it is expected that an employee is able to provide and fulfill information needs in a timely, accura... see more
Ni Kadek Yunita Ardaleni, I Dewa Gede Dharma Suputra
The purpose of this study to determine the influence of professional ethics and audit expertise on the performance of auditors with professional skepticism of auditors as a mediation variable at the Public Accounting firm in Bali Province. This research w... see more
A. A. Ayu Nur Cintya Apsari, Ni Luh Supadmi
This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance. This research was carried out on property, real estate, and building construction companies listed on the Indonesia Stock Exc... see more
I Made Gilang Hartana, Ni Ketut Lely Aryani Merkusiwati
The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This rese... see more
I Wayan Winarta, I Nyoman Wijana Asmara Putra
This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timelin... see more
Ni Wayan Utari Ningsih, I Dewa Nyoman Badera
An auditor carrying out his profession must be able to avoid the occurrence of dysfunctional behavior by paying attention to the factors that influence it. The research objective is to determine the role of turnover intention in mediating the influence of... see more
Made Yeni Latrini, Gayatri Gayatri
This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes ... see more
Elli Arifah, I Gede Ary Wirajaya
Increasing firm value is important for company to mazximize the prosperity of shareholders.Firm value can be increased by disclosing of Enterprise Risk Management (ERM) . The purpose of this study was to determine the effect of ERM disclosure on firm valu... see more