30 articles in this issue
Monika Karolina, Naniek Noviari
The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar ... see more
Gede Diatmika Putra, I Gst Ayu Eka Damayanthi
The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected. The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017. The ... see more
I Gusti Ngurah Abiana, Ni Ketut Rasmini
Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not pr... see more
Kadek Ari Dyah Wilatini, Made Gede Wirakusuma
The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the LPD of Sukawati district, Gianyar Regency. The data used in this research are primary in the form of ... see more
Ni Putu Wina Purnama Dewi, Ni Luh Supadmi
E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their... see more
I Gede Agus Dicky Surya B., I Gusti Ayu Nyoman Budiasih
Master of Accounting is a secondary education in higher education to get a master's degree. The purpose of this study was to determine the effect of quality motivation, career motivation, economic motivation, and perceptions of education costs o... see more
Nurlenni Astuti Marlina, Ahmad Rifa’i, Ni Ketut Surasni
The purpose of the study was to determine employee perceptions regarding the effect of the effectiveness of internal controls, compliance with accounting rules and conformity of compensation to fraudulent tendencies at PT. NTB Syariah Bank in th... see more
Putu Aldhi Surata, Ida Bagus Putra Astika
OJK issues POJK No.29 / POJK.04 / 2016 which requires MD & A disclosure in the annual report. The purpose of this study is to prove empirically that there are (1) market reactions in annual report disclosures, (2) the effect of MD & A disclosure... see more
I Komang Raditya Wiguna, I Ketut Suryanawa
The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis tec... see more
Tjokorda Gde Agung Sayogaditya W. P. P., I Made Sukartha
The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprob... see more
Ni Ketut Ari Susanti, I Ketut Sujana
This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. T... see more
Putu Dendy Pratama Yoga, Ni Luh Sari Widhiyani
This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the... see more
Chandra Wijaya, Maria Mediatrix Ratna Sari
This study aims to examine the effect of intellectual intelligence, spiritual intelligence and emotional intelligence on the ethical perceptions of accounting students. The object of research is active students of the 7th semester accounting study p... see more
Ida Bagus Baskara, I Gde Ary Wirajaya
This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiv... see more
Ketut Memi Wulandari, Ketut Muliartha
This research uses manufacturing companies listed on the Indonesia Stock Exchange as research’s objects. The number of samples are 210 with using the purposive sampling method. Data collection is done using documentation. The data analysis techn... see more
Putu Nanda Rahayu, Nyoman Wijana Asmara Putra
The purpose of this study was to obtain empirical evidence of the influence of career motivation, economic motivation, financial rewards, professional training, consideration of the job market, the environment of friends and family in choosing a career as... see more
I Putu Suardi Antara Putra Mendi, Herkulanus Bambang Suparsto
Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between... see more
Ni Luh Gede Dewi Sapitri, I Dewa Nyoman Wiratmaja
The use of information technology in government agencies can help employees work effectively and efficiently. The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, technology utiliz... see more
Ni Putu Rika Raheni, I.G.A.M Asri Dwija Putri
This study aims to examine the effect of good governance and organizational culture on the performance of village government administrators in the city of Denpasar. The number of service villages in the city of Denpasar is 27 villages. Respondents in this... see more
Agung Dinarjito
This study aims to examine whether State capital participation (PMN) and asset growth will affect the financial performance of State-Owned Enterprises (SOEs) in the year the addition of State capital participation. In addition, this study also examines wh... see more
Dewa Ayu Dita Witami, I Wayan Suartana
The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use and risk perception of interest in using the blockchain system in financial technology. The population of this study was undergraduate students majoring i... see more
Ni Putu Laksmi Gayatri, Ni Gst. Putu Wirawati
This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distribu... see more
Putu Nesy Swendriani, Luh Gede Krisna Dewi
This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exch... see more
Ni Luh Meili Andreani, I Made Pande Dwiana Putra
This study aims to analyze the effect of leverage and firm size on profitability with intellectual capital as a moderator. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2015-2017. Samples... see more
Putu Arisna Dewi, I Ketut Jati
The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 h... see more
Ni Putu Krismayanti, Ni Ketut Lely Aryani Merkusiwati
The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The populati... see more
Ni Luh Putu Widia Ananda Sari, A.A.G.P Widanaputra
This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this... see more
Putu Nadiani Putri Utama, Putu Ery Setiawan
This study aims to determine the effect of the dimensions of justice, socialization of taxes, tax sanctions, income taxpayers, and tax audits of individual taxpayer compliance Micro, Small and Medium Enterprises (MSMEs) registered at the Pratama Tax Servi... see more
Wayan Putra Valentino Anggara, I Ketut Yadnyana
More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are... see more
Gede Surya Pratama, Dodik Ariyanto, Ayu Aryista Dewi
The research objective was to determine the effect of performance expectations, effort expectations, social influence and facilitation conditions as well as system quality and information quality on perceptions of individual performance in the Rural Bank ... see more