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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.27, No.2, Mei 2019 Year 2019

30 articles in this issue 

Ni Made Elvin Charnia Dewi, I Made Sadha Suardikha

The purpose of this study was to determine the effect of independence, locus of control, and work motivation on auditor performance. The location of this research is at the Public Accountant Office (KAP) of the Province of Bali. The population in this stu... see more

Pags. 847 - 873  

Melinda Limanto, I Made Sukartha

This study aims to obtain empirical evidence of the influence of time budger pressure, machiavellian , internal locus of control, and organizational comitment on auditor’s dysfungsional behavior. Auditor’s dysfungsional behavior is an behavior of auditor ... see more

Pags. 874 - 898  

Komang Sukma Saraswati, Ida Bagus Dharmadiaksa

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique... see more

Pags. 899 - 926  

Andhika Bayu Pratama, I Dewa Gede Dharma Suputra

This study uses a survey by distributing questionnaires. The population in this study were all students of the 2015 afternoon class which numbered 493 people. The sample in this study was determined using a nonprobability sampling technique with an incide... see more

Pags. 927 - 953  

Made Linda Lestari, Ketut Alit Suardana

This study aims to obtain empirical evidence to confirmed the effect of intensity disclosure on each aspect of sustainability reporting in BUMN companies which are listed on Indonesia Stock Exchange by the year 2013 until 2017. Determination of sample thr... see more

Pags. 954 - 983  

A.A. Sagung Nur Andiani, Ida Bagus Putra Astika

The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, ma... see more

Pags. 984 - 1012  

I Gede Hendra Dharma Wicaksana, I Wayan Ramantha

Loans provided by banks can be said to be effective and efficient if there is no credit risk, namely bad credit. This study aims to examine the moderation of credit risk to loans and BOPO on the profitability of banks. Profitability in this research is me... see more

Pags. 1013 - 1037  

Gentha Putri Wardana, Dewa Gede Wirama

The information of value added is considered to be a better company performance measure and has better association on stock returns compared to earning information that is often used. This study aims to compare the relative information content of earnings... see more

Pags. 1038 - 1062  

I Dewa Gede Praditya Chandrayatna, Maria Mediatrix Ratna Sari

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236... see more

Pags. 1063 - 1093  

Ida Bagus Ngurah Indra Pramana, Made Gede Wirakusuma

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and the level of liquidity with institutional ownership as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exch... see more

Pags. 1094 - 1119  

Ida Ayu Laksmi Dewi, Ni Made Dwi Ratnadi

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the ef... see more

Pags. 1120 - 1143  

Ida Bagus Putu Pramana Putra, Ni Luh Supadmi

The purpose of this study was to determine the effect of Capital Market Training, Student Perception, Minimum Capital and Friendship Relationships on Interest in Investing. This research was conducted at the Faculty of Economics and Business, University o... see more

Pags. 1144 - 1170  

Ni Nyoman Wahyu Suryani, Ni Ketut Rasmini

This study aims to determine market reaction in the event of simultaneous regional elections in 2018. This research is an event study with a period of observation for 7 days. The study was conducted on companies classified as LQ45 from February to July 20... see more

Pags. 1171 - 1201  

Syifa Pitaloka, Ni Ketut Lely Aryani Merkusiawati

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing compani... see more

Pags. 1202 - 1230  

Ni Luh Dwi Ariestanti, Made Yenni Latrini

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is ... see more

Pags. 1231 - 1262  

Gusti Ayu Putri Cahyani, Ni Gusti Putu Wirawati

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, pro... see more

Pags. 1263 - 1289  

Gede Teguh Prasetya Muttiwijaya, Dodik Ariyanto

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali... see more

Pags. 1290 - 1315  

Tri Andriyani, I G. A. M. Asri Dwija Putri

The population in this study were officials who were authorized in budgeting, namely 37 OPDs in Badung Regency. This study amounted to 121 respondents. The data analysis technique of this research uses MRA. The variable budgeting participation has a posit... see more

Pags. 1316 - 1342  

Komang Dewi Agustini, Ni Luh Sari Widhiyani

This research aims to finding the effect of implementing e-filling, taxes’ socialization, and taxation sanctions in the level of personal taxpayers’ compliance in KPP Pratama Denpasar Barat. The sample of this research was 100 respondents by applying acci... see more

Pags. 1343 - 1364  

Made Cahyani Prastuti, I G.A.N. Budiasih

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies list... see more

Pags. 1365 - 1393  

Nyoman Nadia Naissa Deinara, I Ketut Jati

Compliance with taxpayers is the most important aspect in the taxation system in Indonesia which adheres to a self-assessment system that provides trust in calculating, paying, and reporting on the amount of tax payable. This study aims to empirically exa... see more

Pags. 1394 - 1418  

I Gede Ardian Andriawan, I Dewa Nyoman Wiratmaja

The research objective is to prove earnings management moderates the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. Data analysis using multiple regression analysis and moderated regre... see more

Pags. 1419 - 1447  

Putu Gede Aditama Putra, I Gusti Ngurah Agung Suaryana

Every corporate action carried out by a company has the potential for information content as signal. The purpose of this study is to reexamine the market reaction to the announcement of the stock split proxied by using abnormal return. Testing information... see more

Pags. 1448 - 1471  

Ni Putu Haris Candra Devi, I Made Pande Dwiana Putra

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and ha... see more

Pags. 1472 - 1497  

I Gede Yoga Trisna Widya, I Gde Ary Wirajaya

This study aims to obtain empirical evidence of the influence of the level of education, work experience, independence, and leadership style on the effectiveness of the Denpasar City BUMD Internal Control System. The method of data collection in this stud... see more

Pags. 1498 - 1519  

IGA Anastasia Sukma Putri, Naniek Noviari

The purpose of this study was to determine the performance of the Denpasar City Revenue Agency in collecting Rural and Urban Land and Building Taxes. This study uses secondary data with data analysis used in this study is a comparative descriptive analysi... see more

Pags. 1520 - 1545  

Komang Dessica Indriyanti, Putu Ery Setiawan

The purpose of this study is to examine the effect of management compensation, inventory intensity ratio, and profitability on tax avoidance. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2013-2017.... see more

Pags. 1546 - 1569  

Made Widi Artha, I Gst. Ayu Eka Damayanthi

This study aims to obtain empirical evidence the effect of distributed credit on profitability, and the influence of company size on distributed credit to profitability relation. This research was conducted in the banking sub-sector companies listed on th... see more

Pags. 1570 - 1596  

Putu Kodyawati, Luh Gede Krisna Dewi

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research wa... see more

Pags. 1597 - 1627  

Yunita Ardianti, Akram Akram, Surasni Surasni

This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population i... see more

Pags. 1628 - 1652