7 articles in this issue
Ari Puspa Sari, Gede Wira Kusuma
Escalation of commitment is a decision to increase or expand the commitment to a project or a particular investment even though the investment project or indicate failure. This research has the objective to obtain empirical evidence of the effect of adver... see more
Anantawikrama Tungga Atmadja, Adi Kurniawan Saputra
This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the ... see more
I Gusti Ayu Made Asri Dwija Putri, I.G.K.A Ulupui, Ni Gusti Putu Wirawati
The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. Th... see more
Ida Najati, Endar Pituringsih, Animah Animah
The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of ... see more
Maria Mediatrix Ratna Sari, Gde Dharma Suputra, Ni Luh Supadmi
This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information and professionalism. While the specific purpose of this ... see more
Made Dewi Ayu Untari
The purposes of this study are to obtain emperical evidence about the influence of followers investor’s behaviour to the stock volatility and analyze the difference offollowers investor’s betweenindustry sectors producing raw materials,manufacture industr... see more
Ida Ayu Budhananda Munidewi
Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of k... see more