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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.25, No.1, Oktober 2018 Year 2018

30 articles in this issue 

Ni Komang Ayu Puspita Dewi, I Ketut Jati

 Tax compliance is a situation where in accordance with the applicable law must meet the obligations of taxpayers and taxation rights. This research has the goal to test and obtain proof of whether socialization, quality of service, tax penalties, an... see more

Pags. 1 - 30  

I Made Arya Partayadnya, I Made Sadha Suardikha

This research aims to obtain empirical evidence about the effect of good corporate governance mechanism, audit quality, leverage on the earning management. The population on this research is manufacturing companies listed in Indonesia Stock Exchange at th... see more

Pags. 31 - 53  

Ni Made Madani Hapsari, I Dewa Nyoman Wiratmaja

Good Governance is governance that consists of transparency, accountability, responsibility, independence, and fairness in an effort to improve company performance. The purpose of this study to determine the effect of transparency, accountability, respons... see more

Pags. 54 - 82  

Siti Roviah, Dodik Ariyanto

An index as an indicator to observe the movement of the price of securities. When shares of a company announced entering specific index, it is considered a sign that the company deserves more confidence from investors. Abnormal return occurs due to abnorm... see more

Pags. 83 - 108  

I Wayan Budi, I G. A. M Asri Dwija Putri

Real earnings management practices can show a good performance in the short term, but in the long term can reduce the value of the company. Three proxy real earnings management is sales manipulation, overproduction and reductions of discretionary expendit... see more

Pags. 109 - 134  

Arya Bagus Govinda Tedja Bhuana, I Gusti Ngurah Agung Suaryana

Investasi merupakan suatu hal yang pada umumnya agar bertambah harta yang dimiliki oleh masyarakat.Perkembangan indikator-indikator di pasar modal sendiri, seperti indeks LQ45 ini berisi emiten-emiten yang memiliki likuiditas yang tinggi, sehingga tingkat... see more

Pags. 135 - 161  

Ida Ayu Pradnyani Wedhasari, Ida Bagus Putra Astika

Internal audit or internal examination is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. The purpose of this research is to analyze the moral reasoning to moderate the influence of e... see more

Pags. 162 - 186  

Ni Wayan Jessy Janawati, I Dewa Nyoman Badera

The development of LPD in Denpasar the last ten years has shown positive trends in terms of assets, credit disbursed, and profit earned. This study aims to determine the effect of internal control of credit, liquidity, and company size on the LPD’s profit... see more

Pags. 187 - 213  

I Made Bagus Angga Marta Permana, I Wayan Suartana

The purpose of this research is to know the influence of motivational qualities, economic motivation, career motivation, motivation and social costs of education on students ' interest to follow PPAk. The sample of this research is 61 respondents and use ... see more

Pags. 214 - 240  

Muhammad Faris Naufal, Putu Ery Setiawan

This study aims to determine the effect of taxation socialization, understanding of tax procedures, age, type of work to the taxpayer compliance of individuals in the Tax Office Pratama Tabanan. Population in this research is all individual taxpayer in Ta... see more

Pags. 241 - 271  

Yohanes Teofilus L. Mamu, I.Gusti Ayu Eka Damayanthi

This study aims to determine the moderation of auditor quality to the effect of leverage, managerial ownership, and institutional ownership on earnings management. The research was conducted at a manufacturing company in Indonesia Stock Exchange 2012-2016... see more

Pags. 272 - 299  

I Wayan Pradnyantha Wirasedana, Eka Ardhani Sisdyani, I Putu Ery Setiawan

This research aimed to provide recommendation on how stringent or flexible budget control held by district government, especially in Bali Province, so that deficits or surpluses can be avoided and budget performance improved. The data were collected from ... see more

Pags. 300 - 327  

Ni Made Aget Luwih, Ketut Muliartha RM

This study aims to determine the effect of the principles of good corporate governance on financial performance as measured by the return on assets of cooperatives in the District of South Denpasar. This study uses data collection methods with questionnai... see more

Pags. 328 - 356  

Putu Ayu Bella Febryanti A, Ketut Alit Suardana

Importance of Accounting Profession Education for accounting students hence required motivation in student to interest to follow Professional Accounting Education. This study aims to obtain empirical evidence on the influence of career motivation, motivat... see more

Pags. 357 - 383  

Nyoman July Wiradiputra, Gayatri Gayatri

This study aims to determine the effect of budgetary participation on budget slack with tight budget and locus of control as moderator. This research was conducted at 35 OPD in Badung regency. The method of determining the research sample using nonprobabi... see more

Pags. 384 - 405  

I Gusti Agung Listika Dewi, Ni Luh Sari Widhiyani

This study aims to empirically prove the effect of internal control elements on non performing loans in LPD Denpasar City. The data used in this study are primary data in the form of answers to questionnaires and secondary data in the form of LPD non-perf... see more

Pags. 406 - 433  

Ni Wayan Asri Mustika, Made Yenni Latrini

Earnings management practices have occurred with Enron Corp. Profit management is defined as the difference between the realized revenues from transactions occurring during one period and the costs associated with the income. The purpose of this study is ... see more

Pags. 434 - 463  

Ni Komang Sri Ariyani, Made Gede Wirakusuma

This study aims to test and provide empirical evidence of the influence of intellectual capital on corporate value with financial performance as a mediation variable. Company value is measured by book value (PBV) and company financial performance is measu... see more

Pags. 464 - 496  

Agis Fitriyah Halifah, Anak Agung Ngurah Bagus Dwirandra

This study aims to obtain empirical evidence regarding the effect of work experience and audit firm size on audit quality as well as the moderate influence of organizational commitment. The sample used amounted to 53 respondents with saturated sampling me... see more

Pags. 497 - 524  

Gusti Ayu Putu Yasinta Darmawan, I Made Pande Dwiana Putra

This study aims to prove empirically the influence of company size and profitability on timely delivery of financial statements with good corporate governance as a moderator variable. This study was conducted on non-financial public and go public companie... see more

Pags. 525 - 552  

Gusti Ngurah Bayu Kuta Waringin, Luh Gede Krisna Dewi

The purpose of this study was to obtain empirical evidence of leverage ability to moderate the effect of ESOP on earnings management. The population in this study were companies that registered their shares on the Indonesia Stock Exchange in 2012-2016. Th... see more

Pags. 553 - 580  

Made Widi Wulandari; I Dewa Gede Dharma Suputra

Auditor turnover is a behavior that the client company does to transfer the auditor. The purpose of this research is to know and prove empirically the effect of management change and audit fee on switching auditor with auditor reputation as moderator vari... see more

Pags. 581 - 605  

Ida Bagus Teja Permana, Ni Gusti Putu Wirawati

Efforts to increase the value of companies in the utilization of existing resources are often not balanced by maintaining the sustainability of existing sources. The development of companies can cause damage to the surrounding environment. Therefore arise... see more

Pags. 606 - 634  

Ida Ayu Rika Maharani, I.Gusti Ayu Nyoman Budiasih

This study aims to determine the performance of companies using Balanced Scorecard method that includes performance measurement from the perspective; finance, customers, internal business processes, and learning and growth. This study used a qualitative d... see more

Pags. 635 - 666  

Erving Anggiatma Napitupulu, Gerianta Wirawan Yasa

This study aims to determine the market reaction to changes in regulations in the Ministry of Industry. The research methodology used is event study to examine the information content of an announcement. The subject of this research is a manufacturing com... see more

Pags. 667 - 689  

Ketut Yoga Permadiswara, I Ketut Sujana

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is... see more

Pags. 690 - 716  

A.A. Gede Wisnu Adhimatra, Naniek Noviari

The purpose of this study was to determine the effect of the financial condition of the taxpayer, the quality of service of the tax authorities, and taxation sanctions on individual taxpayer compliance in the East Denpasar Primary Tax Office. The populati... see more

Pags. 717 - 744  

Ni Kadek Indah Selvia Dewi, I Ketut Yadnyana

Companies need an accounting information system that is useful for long-term life of the company where the technology can improve employee performance. The purpose of this study is to determine the effect of interest in the use, use, trust, and ability of... see more

Pags. 745 - 772  

Komang Intan Kurniasari, I Gusti Ayu Nyoman Budiasih

This study aims to determine the effect of emotional intelligence, intellectual intelligence, and love of money on the perception of students about professional ethics of accountants. The theory used in this study is the Motivation Theory. The population ... see more

Pags. 773 - 798  

Maria Mediatrix Ratna Sari

Information systems technology used by the organization is intended to facilitate the individual in completing the task. The ease of a system and utilization in management of the system by users of the system is a determinant of the success of a system. T... see more

Pags. 799 - 829