23 articles in this issue
Dewa Gede Oka Sudewa P., Maria M. Ratna Sari
This study is event study and aims to test whether or not the market reaction at the time of 2014 presidential election and around the date of implementation of the 2014 presidential election, which was measured using the normal return. The sample used is... see more
Ayu Puspita Sari, Luh Sari Widhiyani
The development of capital markets firms indicate the number of requests for audits of financial statements that is a source of information for stakeholders.Good financial statements has an appeal that can increase the price of the stock market. The Compa... see more
Ni Putu Julia Pertiwi, I Made Sadha Suardikha
This study aimed to determine the effect of credit turnover rate, cash turnover rate, and the growth in the number of credit customers to profitability at BPR in Gianyar 2010-2012. This research was done by using multiple linear regression analysis techni... see more
Luh Kristianti Dewi, Putu D'yan Yaniartha Sukartha
The purpose of this study to determine the moderation disclosure of Corporate Social Responsibility on the relationship with the company 's financial performance of stock returns mining company in Indonesia Stock Exchange . Non - probability sampling tech... see more
Irafitriana Jeva N., Ni Made Dwi Ratnadi
Time of publication of financial reports is an important characteristic for accounting information because the promptly available historical information will influence the users of financial reports in economic decision-making process. The objective of th... see more
I Putu Adita Wahyu, A.A.N.B Dwirandra
Independent variables such as PAD, DAU, DAK, and SiLPA allegedly not always have linear effect to HDI, due to contingent factors that influence the relationship. One of the contingency factor is capital expenditure.This study has pupose to determine the e... see more
Putu Sri Arta Jaya Kusuma, I Ketut Suryanawa
Rights issue is the issuance of new shares by the company in which the right to buy new shares is granted to existing shareholders. Rights issue in Indonesia is better known as Pre-emption right (ER). This is done to provide an opportunity for existing sh... see more
Ni Wayan Irma Diana Putri, Ida Bagus Dharmadiaksa
Personal technical capabilities, training and education programs, the provision of incentives to employees, as well as the participation of management is very related to the performance of the application of accounting information systems. This research w... see more
Ni Made Rustia Dewi, I Gede Supartha Wisadha
The purpose of this study is to examine the effect of working capital management on the profitability of manufacturing companies listed in Indonesia Stock Exchange in 2011-2013 period. The independent variables tested are average collection period (ACP), ... see more
Cok Istri Dian Rini Primadewi, I Dewa Gde Dharma Suputra
Bank important it’s the institutiones acts as of financialy intermedediary betweened havee a fundss which required funding. Regional Development Bank (BPD) Bali is a special area banks running the local economy by offering savings and loans to customers. ... see more
Made Julia Drupadi, I Putu Sudana
Audit judgment is an objective assessment of an auditor of the information from the audit evidence obtained and influenced by aspects indivindu auditors so as to produce thought or decision on information obtained previously. Auditor expertise, pressure o... see more
Luh Indah Handayani, Naniek Novioari
PP No.46 year2013 are one of government policy to increase tax revenues from mikro, small, and medium industry taxpayer. This research are exime how application PP No. 46 Year 2013 in tax reveneus payable calculation at PT.AI. Testing was done by descript... see more
Kadek Adi Santika
Tax is one source of revenue to finance national development. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. This study was conducted to see the effect of taxpayer awareness, quality of service, and t... see more
Ida Ayu Ismaya Sukrapratiwi, Made Yenni Latrini
Auditors might be switched because of going concern opinion. The audit committee is one of the corporate governance mechanism that is expected to become an independent party that is able to reduce the tendency of the change of auditor. The purpose of this... see more
Ni Wayan Dian Purwanti, Ni Ketut Rasmini
The purpose of this study was to determine the effect on the performance of the Board of Commissioners Competence BPR All Gianyar regency, to determine the effect of motivation on the performance of the Board of Commissioners of BPR All Gianyar and to det... see more
Ni Made Sanca Sri Sundari, Putu Ery Setiawan
This study aimed to determine the factors that influence the market reaction when publishing the annual financial statements. Factors that were analyzed are the sized of the board of commissioners, the board of commissioners independent, and women commiss... see more
Putu Cindy Wijaya, Bambang Suprasto
Diversitas dewan memiliki berbagai macam definisi,salah satunya adalah sebagai distribusi perbedaan antara anggota dewan komisaris dan direksi yang terdiri dari individu dan karakteristik yang tersebar dalam suatu perusahaan. Tujuan penelitian ini adalah ... see more
Indah Charmanya Isyana Marcheita
Job stress dapat didefinisikan sebagai kesadaran atau perasaan disfungsi pribadi sebagai akibat kondisi atau kejadian yang dirasakan di tempat kerja, dan juga reaksi psikologis dan fisiologis karyawan yang disebabkan oleh situasi yang dirasa tidak n... see more
Putri Puspita, Ida Bagus Putra Astika
Laporan keuangan merupakan salah satu sumber informasi bagi stakeholder dalam menilai kinerja manajemen perusahaan atas tanggung jawab yang sudah dilaksanakan. Manajemen laba merupakan cara yang dilakukan manajemen untuk mempengaruhi jumlah laba di lapora... see more
Anak Agung Istri Maharani, Putu Agus Ardiana
Budgeting has an impact on human behavior such as the creation of budgetary slack. Budgetary slack is the difference between the stated budget and honestly the best estimate that can be predicted . The study aims to determine the effect of budget particip... see more
Lini Novita Dewi, Ketut Alit Suardana
This research was conducted in order to know the influence investment decisions and good corporate governance which is proxied by managerial ownership on financial performance and its implications on firm value. The sample in this study 66 manufacturing c... see more
Ina Intan Dortianti Larimanu, I Gusti Ngurah Agung Suaryana
This research was conducted with the aim of knowing the market reaction which occurs during the announcement of a cash dividend to profitability as moderating in the Indonesia Stock Exchange (IDX), where profitability is measured as return on assets. The ... see more
I Gusti Ayu Eka Damayanthi, Ni Ketut Lely Merkusiwati
This study wanted to identify and empirically examine the factors that affect the performance professor of accounting at state and private universities in the province of Bali. This research is important to improve the performance of state and private uni... see more