30 articles in this issue
I Gusti Ngurah Agung Dicky Wibawa, Ida Bagus Putra Astika
Population in this research is all auditor of public accountant office in Bali which incorporated in Indonesian Institute of Certified Public Accountant. Sampling method used is puposive sampling method, while data collected through questionnaire techniqu... see more
Kartika Widya Tri Dewanti, I Gusti Ngurah Agung Suaryana
The purpose of this research is to examine the impact of ownership structure consisting of institutional and managerial ownership to price to book value ratio (PBV) with earnings management as intervening variable. The samples of this research are 34 manu... see more
Komang Sudaarsa, I Ketut Jati
This study aims to prove empirically the influence of service quality and tax amnesty on taxpayer compliance. The population in this study was 2,591 Individual Taxpayers registered in KPP Pratama Badung Selatan who participated in the Tax Amnesty program.... see more
I Gusti Ayu Agung Dewi Kurnia Uthami, I Wayan Pradnyantha Wirasedana
Corporate value is the condition achieved by the company as a form of trust from the community towards the company. Companies in their development and maximization should take into account their environmental responsibilities and corporate governance. The... see more
Budi Ismanto Prasetyo, I Dewa Gede Dharma Suputra
The change in the accounting basis from cash to accrual to accrual basis is due to some things that cash-accrual accounting can not meet. The purpose of this research is to know and analyze the relationship of usability and ease of use of Accounting Syste... see more
I Gede Ari Dewanto, Anak Agung Ngurah Bagus Dwirandra
Audit delay is the time required by the auditor to generate audit reports on the performance of a company's financial statements. The purpose of this study is to obtain empirical evidence about auditor opinion and solvency as a moderator of profitability ... see more
Ni Made Ayu Maya Puspita, Dodik Ariyanto
Kinerja karyawan merupakan tingkat keberhasilan seseorang dalam melaksanakan tugas sesuai dengan target yang ditentukan. Kinerja karyawan dipengaruhi faktor penggunaan sistem informasi dan kesesuaian tugas. Kesehatan menjadi penting dalam perkembangan saa... see more
I Komang Yusa Dharmadi, I Gusti Ayu Made Asri Dwija Putri
Capital structure is counter balance between capital eksternal (long-range) with the self capital. The purpose of this study to determine the effect of asset structure, profitability, operating leverage and likuiditas to capital structure. The measurement... see more
Ni Made Werin Sarastyarini, I Ketut Yadnyana
The purpose of this study is to determine the effect of e-commerce and effectiveness of the user'swork on the company's performance on small and medium enterprises in Denpasar. The sampletaken is 88 of 766 SMEs using e-commerce in Denpasar. The sample in ... see more
Putu Astri Yunita, Herkulanus Bambang Suprasto
This study examines the influence of conservatism and investment opportunity set (IOS) on earnings quality with managerial ownership as a moderating variable in manufacturing firms listed on the Indonesia Stock Exchange. The purpose of this study is to de... see more
Nyoman Ayu Oktaviani, Made Yenni Latrini
This study aims to examine the effect of auditor experience, audit time deadline pressure, and internal locus of control on professional skepticism of auditors. This research was conducted at Public Accounting Firm in Bali. The samples used were 44 audito... see more
Cokorda Istri Eka Pratiwi, I Dewa Nyoman Wiratmaja
Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose o... see more
I Putu Wahyu Saskara, I Gusti Ayu Nyoman Budiasih
Risk is an adherent thing so that information shared by the company hoped to decrease the risk level and uncertainty faced by the stakeholders, therefore effective disclosure was necessary. This research was aimed at obtaining empirical evidence, leverage... see more
Ni Komang Diana Pradasari, Ida Bagus Dharmadiaksa
This study aims to determine the effect of information technology, participation on management, user capabilities SIA, educationan and training of management performance LPD. This research was conducted at 35 LPD in Denpasar. The sample used in this study... see more
Desak Made Gita Lestari, Made Gede Wirakusuma
This research is purposed to determine the effect of the application of RGEC method to the value of the firm in the banking system. This research has 43 banks listed in Indonesia Stock Exchange for 3 consecutive years from 2014-2016, so the total sample i... see more
Ida Bagus Gede Agastya Mahardika, I Made Sadha Suardhika
This study aims to determine the influence of user involvement in the development of information systems, the ability of personal techniques users of information systems, top management support, formalization of information systems development, training a... see more
Putu Intan Trisna Dewi, I Ketut Suryanawa
Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking C... see more
I Nyoman Toni Artana Putra, Ni Ketut Lely Aryani Merkusiwati
Issues concerning tax compliance are important because non-tax compliance will simultaneously lead to tax avoidance efforts, resulting in reduced deposits of tax funds to the state coffers. In order for the taxpayer compliance level to increase, it is nec... see more
Ni Wayan Sekar Andiani, Gayatri Gayatri
This study aims to obtain empirical evidence on the effect of stock trading volume, earning volatility, dividend yield, and firm size on stock price volatility. This research was conducted on companies listed in index LQ 45 in Indonesia Stock Exchange 201... see more
Kadek Pipit Winarsih, I Ketut Alit Suardana
The purpose of this research was to determine the effect of organizational culture, independence, objectivity, accountability, and work experiencein supervisory performance LPD in the Tampaksiring district Gianyar regency. The population of the research i... see more
Ni Made Hanny Ariyanti, A.A.G.P Widanaputra
This reseacrh about ethical behavior of accountants is influenced by idealism, relativism, and ethics. Ethical behavior is the behavior of a person acting in accordance by laws, regulations, and morals. This reseacrh examine influence of ethics to percept... see more
Putu Dewi Arina Pratiwi, I Ketut Budiartha
Implementation of the principles of Good Corporate Governance and Leadership Style is expected to produce better financial performance of village credit institutions (LPD). GCG principles include Transparency, Accountability, Responsibility, Independ... see more
Putu Putri Prabhawanti, Ni Luh Sari Widhiyani
This study is an empirical study to examine the effect of variable audit fee amount and independence to audit quality with professional ethics as a moderation variable. Data collection method used is using questionnaires distributed directly to auditors a... see more
I Made Adi Mahendra, Ni Gusti Putu Wirawati
Every company will strive to increase the value of the company through increasing the prosperity of the owner or shareholders by improving the company's performance. Increased corporate performance one of which can be done by applying social responsibilit... see more
Luh Putri Wedayanti, I Gde Ary Wirajaya
This study aims to determine the effect of firm size in moderating the CSR disclosure relationship on firm value. This research takes object in mining company and use period for 3 year that is from year 2014-2016. The research method used in this research... see more
Ni Luh Nia Ardiani, I Putu Sudana
This study aims to determine the effect of corporate social responsibility on earnings management with good corporate governance as a moderating variable in high profile companies listed on the Indonesia Stock Exchange in year 2014-2016. Data is obtained ... see more
Ni Made Ayu Nirmalasari Putri Erawan, I Made Sukartha
The purpose of this study was to determine the effect of competence, work experience, leadership style and work environment on audit quality. The theory used in this study is agency theory, motivation theory and attribution theory. The population in this ... see more
Ni Putu Mega Darma Yanti, I Dewa Nyoman Badera
The aim of this study was to determine the effect of financial distress and audit delay on voluntary auditor switching with audit opinion as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchan... see more
Putu Javani Sukma K, I Ketut Sujana
The purpose of this research is to know the difference of auditor's ethical perception on public accounting firm and educator accountant on earnings management practice in terms of operational manipulation type, accounting manipulation, manipulation direc... see more
Kunigunde Viktoriana Radung, I Gede Juliarsa
Pertumbuhan perekonomian suatu negara sangat erat kaitannya dengan peranan lembaga keuangan, dimana lembaga keuangan berperan sebagai perantara bagi masyarakat yang meyimpan uang dengan masyarakat yang membutuhkan uang. Setiap pemerintahan di dunia selalu... see more