20 articles in this issue
I Wayan Ari Prasetya
In the current era of globalization such as the need for financial statements should have predictive value in order to provide relevant information for its users. The financial report is a tool that is held accountable to the company's management of its r... see more
Jeckly Dharma Jaya, Eka Ardhani Sisdyani
This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesi... see more
Ida Bagus Kade Yogi Mahendra, I Nyoman Wijana Asmara Putra
One reliable reference as the basis for decision making can be given if the financial statements have relevant and reliable information. The loss of relevance of the information can reduce even eliminate the ability of the financial statements as a predic... see more
I Putu Agus Atmaja Negara, I Ketut Sujana
There several ratios that affect the profitability of a bank of which the CAR, NPL. NPL can weaken the influence CAR and lending to profitability. The purpose this study analyze effect variable CAR and lending to profitability with NPL moderating variable... see more
Dewa Putu Kumara, I Dewa Gde Dharma Suputra
Cooperative is a legal entity that does business with aim of improving the welfare of members and surrounding communities. This research aims to determine the effect of current assets turnover, fixed assets turnover, total assets turnover, and working cap... see more
Luh Putu Lisa Anastasia Kameswari, Ida Bagus Putra Astika
The purpose of this study was to determine the effect of the stock options and the exercise price on the firm performance. Firm performance is proxied by ROA and number of stock options is proxied by the proportion of stock options. This research was cond... see more
Ni Made Marlita Puji Astuti, Ida Bagus Dharmadiaksa
Sustainability and success of the organization can be determined from the performance of the employee owned. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable. This study was conducted ... see more
Anak Agung Adi Biantara, IG.A.M Asri Dwija Putri
Budget on the public sector with regard to the determination of the amount of funds allocated to each program and structured activities which use the funds belonging to the community. Good budgeting requires the participation of members of the organizatio... see more
Ni Komang Ari Sumartini, Ni Luh Sari Widhiyani
Audit report lag is time in finishing job audient until publication date of audit report. This research purposes get proof empirical audit opinion, solvability company, size of public accountant, and profit/loss current year on audit report lag. Research ... see more
Dewa Made Bagus Umbara, I Ketut Suryanawa
This study aims to determine the effect of CSR on corporate value. This research was conducted in the IDX, with a population of 407 companies. This study uses regression analysis techniques. Based on the analysis it was found that (1) CSR (Corporate Socia... see more
Ni Nyoman Tri Sariri Muryati, I Made Sadha Suardikha
The purpose of this study was to examine the influence corporate governance on firm value. Proxy of corporate governance is internal mechanisms (managerial ownership, independent commissioners, board of directors, and independent audit committee) and exte... see more
I Made Suarsa Darma Putra, I Made Karya Utama
Night auditor is responsible for the correctness and accuracy of data entry of sales in one day. The problem is, there is often lack of clarity of roles and functions of the effectiveness of night auditor at several hotels including the five-star category... see more
Gede Sanjaya Adi Putra, Putu Dyan Yaniartha
This study aims to determine the effect of the leverage ratio, inflation rate, and the growth of GDP in stock prices of insurance companies listed on the Stock Exchange. this study used a quantitative approach to research methods in the form of associativ... see more
Nining Pratiwi, I Ketut Suryanawa
The main target of a corporation is to maximize shareholder wealth. How to maximize shareholder wealth is to increase the company's stock return. Good Corporate Governance and Corporate Social Responsibility is an activity that allows triggers an increase... see more
Nyoman Purmita Dewi, Ni Made Adi Erawati
The purpose of this study was to find out the effect of (1) budgetary participation on the budgetary slack, (2) asymmetric information on budgetary slack, (3) budget emphasis on budgetary slack and (4) organizational commitment on budgetary slack. The sam... see more
Nyoman Etia Rahayu, I Gede Ary Wirajaya
This research aimed to determine performance of KSU Beringkit and KSU Denbantas using Balanced Scorecard approach. Research at KSU Beringkit and KSU Denbantas choosed because both cooperatives have many business units in addition, not only to savings and ... see more
I Gusti Agung Cahaya Shinta Dewi, Ni Luh Supadmi
Examination of a fence guards to remain on the taxpayer corridor tax rules and tax authorities in carrying out their duties not only for formality activities, but also to strengthen the validity of the transaction and legal compliance with applicable law ... see more
Sonia Wina Laksmi, Ni Luh Supadmi
Regional autonomy is authority of local governments to explore its potential improve the fiscal capacity the capital the regional administration. PAD is one of the sources of financing of the most important areas to promote and develop areas interest to m... see more
I Gusti Ayu Cahya Maharani, Ketut Alit Suardana
Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the corporate governance, profitability and executive characteristics. This research was conducted at the companies listed on the Stock Exchange in the observatio... see more
sherly layata, Putu Ery Setiawan
This study aims to determine the effect of moral obligation, quality of service, tax audits and tax penalties on taxpayer compliance in Service Tax Office South Badung. The number of samples taken at 100 corporate taxpayers registered in South Badung Serv... see more