20 articles in this issue
Ida Ayu Komang Firna Erawati, I Dewa Nyoman Badera
Institute Pekreditan Village (LPD) in the economy of much help both economically and socially. LPD raising funds from the community in the form of savings and deposits. Savings and deposits is an important thing for LPD to be able to channel the funds bac... see more
Ni Putu Emmy Fibrianti, I Gede Supartha Wisada
Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmenta... see more
Ni Putu Yeni Ari Yastini, I Made Mertha
The purpose of this research is to examine the effect of Leverage (DER), Dividend Policy (DPR), Profitability (ROA) to firm value at Manufacturing and Mining Companies Listed on BEI Period 2010– 2011, using multiple linear regression analysis. The r... see more
Ni Luh Putu widhiastuti, Made Yenni Latrini
This study aims to determine the influence of return on assets and intangible assets on corporate value with corporate social responsibility as a moderating variable. Using 29 companies in banking industry in Indonesia Stock Exchange during 2010-201... see more
I Gusti Agung Arista Pradnyani, Eka Ardhani Sisdyani
The implementation of corporate social responsibility is intended to minimize the adverse impacts of doing businesses activities on social and environmental aspects. This study examines variables influencing CSR which include firm size, profitability, lev... see more
Putu Raheka Pertami, Ketut Alit Suardana
Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat perputaran kas, jumlah nasabah, tingkat kredit yang disalurkan, tingkat kecukupan modal, efektivitas pengelolaan utang, ukuran perusahaan, dan tingkat pendidikan badan pengawas pada rentabilit... see more
Ni Putu Putri Aryantika, Ni Ketut Rasmini
Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confide... see more
I Wayan Suardita, I G. A. M Asri Dwija Putri
Profitability is the ratio to assess the ability of the company makes a profit in matters relating to the sale, as well as capital assets. This study aimed to determine the effect of capital adequacy ratio (CAR) and loan to deposite ratio (LDR) to profita... see more
Arthur Sitanggang, Dodik Ariyanto
Timeliness of financial statements is an important thing because it can affect the assessment and the decision taken by the stakeholders. This research purposed to empirically examined the determinants of audit delay and its effect on stock prices. Total ... see more
Ni Luh Made Ayu Widhiari, Ni Ketut Lely Aryani Merkusiwati
Financial distress is a phase of decline in financial condition that occurred before the onset of bankruptcy. This study aims to examine the effect of liquidity, leverage, operating capacity, and sales growth of financial distress. This research was condu... see more
Ni Putu Piorina Fortuna Sari, I Wayan Ramantha
This research was conducted to determine the quality of the BPK audit Bali Provincial Legislative measured through attitude of skepticism, audit experience, competence and independence of an auditor. Audit quality is the ability of an auditor to obtain an... see more
I G N Agung Dedy Aristiawan, Putu Agus Ardiana
Annual Report Award was an event to the provision of the award to the company which has a good information transparency of the annual financial report as one of the application of the good corporate governance concept. This study aimed to determine wheth... see more
muhammad Ainun Yaqin, Maria M. Ratna Sari
Opinion is useful to investors in providing investment, because if given opinion going concern then it becomes a negative signal about the continuity of the business of a company. Financial and non financial factors such as audit tenure, reputation of&nb... see more
Ida I Dewa Gede Paramarta Widnyana, I Ketut Yadnyana
Model Unified Theory of Acceptance and Use of Technology (UTAUT) used in this study to explain factors of interest and the use of financial management information system (SIPKD) on 42 SKPDs Tabanan Regency. The results of this study are based on 77 answer... see more
Trisna Windika Pratiwi, I Wayan Putra
The purpose of this study was to determine the effect of financial ratios, the size of the company, and cash flow operating activities on stock returns in Indonesia Stock Exchange 2011-2013. The independent variable in this study is liquidity, profitabili... see more
candra maha prihantini, ni made adi erawati
Budgeting is a political process in which the public sector budget should be informed to the public to be criticized, discussed and given input. The porpused of the aim is to found determinend the effect of budget participation in the appereance of local ... see more
Ni Nyoman Ayu Adelina Trisnawati, Made Gede Wirakusuma
Denpasar City has 4 Districts with 35 LPD scattered throughout the Village in the city of Denpasar. LPD has an role in supporting the development of the Village People. Inconsistency of some of the results of previous studies on the effect of third-party ... see more
Ni Made Vinayanthi, I Ketut Jati
Pemindahbukuan adalah perhitungan dengan kelebihan pembayaran pajak atau bunga yang diterima yang dilakukan untuk pembayaran utang pajak. Pemindahbukuan ini dilakukan karena adanya kelebihan pembayaran pajak atau salah atau kurang jelas dalam pengisian SS... see more
Dita Pilih Ratna
Karya Ilmiah ini untuk membahas pengaruh antara partisipasi penyusunan anggaran dengan kinerja manajerial. Penelitian sebelumnya, pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial merupakan salah satu bidang penelitian yang mengalami k... see more
Muhammad Firdiansyah Adiwirya, I Putu Sudana
Performance-based budgeting is a budgeting that notices the priority programs and activities. In practice, it takes accountability and transparency so that the quality of the budget in accordance with the goals and objectives. The purpose of this research... see more