E-Jurnal Akuntansi  

I.D.A.A. Devy Paramastri, I.D.G. Dharma Suputra

The independence of an appearance of independence is determined by impressions, opinions against the independence of public accountants individually and as a whole. The purpose of this study was to examine the effect of audit fees, non-audit services, the... see more

Putu Bayu Andhika, I Ketut Sujana

This study aims to determine the effect of credit growth, third-party funds, and accounting information system applications on operating performance LPD In Badung 2011-2013, The number of samples of this study was 78 LPD in Badung use probability sampling... see more

Andhika Fajar Iskandar, Ketut Alit Suardana

This study aims to examine the factors that affect the income smoothing in Indonesia Stock Exchange (BEI) during the period 2010-2013. The sample used is manufacturing companies listed in Indonesia Stock Exchange listed until 2013 as many as 58 companies ... see more

I Made Priyana Benny, Anak Agung Ngurah Bagus Dwirandra

Factors such as profitability, leverage and liquidity alleged is not always linear influential in an audit opinion going concern because factors are the contingency, one of them is prior year auditor opinion. This study attempts to test the ability of an ... see more

Ida Ayu Ardina Natasya, Putu Ery Setiawan

One source of revenue is to be improved for financing the delivery of government and regional development of Bali Province as an autonomous region is BBNKB taxes. The purpose of this study was to determine the influence of public services, competence huma... see more

I Gusti Putu Oka Surya Utama, I Dewa Nyoman Badera

Auditor’s responsibility when identifying the ability of company to maintain their business for long term period (going concern) still to be a phenomenon that rarely revealed cause by accounting manipulation involvement. The case of the liquidated compani... see more

Desak Made Putri Sanjiwani, I Gede Suparta Wisadha

The accounting profession has an important role in the provision of reliable financial information for the government, investors, creditors, shareholders, employees, debtors, also for the community and other parties concerned. The performance of auditors ... see more

Made Aris Wardana, Dodik Ariyanto

This research was conducted in order to know, analyze and obtain empirical evidence about the influence of transformational leadership style, objectivity, integrity, and ethical auditors on audit quality possessed auditor in public accounting firm Denpasa... see more

Ni Made Windya Apriyanti, I Gusti Ayu Nyoman Budiasih

This study aimed to examine the effect of profitability is proxied by the return on assets on corporate social responsibility company of high and low profile. Samples were selected using purposive sampling method and acquired 68 companies categorized high... see more

Ni Putu Anning widar Ayu Lupita Siwi, I Nyoman Wijana Asmara Putra

Return shares are income obtained by the shareholders as a result of investments in companies. This research aims to understand the influence of Loan to Asset Ratio (LAR), Debt Equity Ratio (DER), Net Profit Margin (NPM), and Price to Book Value (PBV) on ... see more

Ngakan Putu Teja Hadinata, Ni Gusti Putu Wirawati

Cooperative serves as an economic institution for profit, for the welfare of members in particular, as well as the surrounding community at large. The role and benefits of cooperatives in Indonesia is very important, because the cooperative opened the gat... see more

Vicentius Kelvin Kristianto Loekita, I Made Sukartha

The purpose of this study was to determine whether there is a management company profit before merger and acquisition and to determine whether the GCG effect on Earnings Management. This research was conducted at the Indonesian Stock Exchange (BEI). Data ... see more

Luh Gede Diah Ary Pradnyaswari, I. G. A. M Asri Dwija Putri

Good Corporate Governanc (GCG) principles such as transparancy, accountability, responsibility, indepedency and fairness should be applicated in every aspect of business including cooperation to push the raising market which is efficient and transparent. ... see more

Dewa Ayu Wini Triarini, Made Yenni Latrini

This study aims to determine the quality of the audit on the district inspectorate office/town in Bali through competence, professional skepticism, motivation, and discipline. This research was conducted at the office inspectorate Denpasar, Badung, Gianya... see more

I Gusti Bagus Bayu Pratama Putra, I Ketut Suryanawa

In maintaining the reliability of a company's financial statements and auditor's independence, the companies are required to conduct an auditor rotation. The government has set obligations of auditor rotation with the issuance of the Decree of the Ministe... see more

Putu Riesty Masdiantini, Ni Made Adi Erawati

The purpose of this study was to determine the effect of local government size, wealth, intergovernmental revenue, BPK audit findings and opinion on the financial performance of regency/city in Bali. The sample in this study was the regional government of... see more

Dewa Ayu Sri Yudiartini, Ida Bagus Dharmadiaksa

Profitabilitas adalah salah satu indikatori yang tepat untuk mengukur kinerja suatu bank. Return On Asset (ROA) merupakan alat untuk mengukur kemampuan manajemen bank dalam memperoleh keuntungan melalui total asset yang dimiliki. Semakin besar ROA semakin... see more

I.A. Ria Paramita Handayani, I Wayan Putra

One of the measure of the financial performance achievement that the banks have made is the corporations’ level of profitability. This study was aimed at finding out the effect of Risk, Legal Reserve Requirement, and Firm Size on the profitability of bank... see more

Putu Rara Susmita, Ni Luh Supadmi

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxa... see more

Ni Putu Ary Wulandari, I Ketut Yadnyana

E-Filing is one of the outcomes of taxation system modernization, issued by Directorate General of Taxes in order to facilitatetax administration in Indonesia. However, it is necessary for taxpayers to conduct adjustment in applying the new system. This r... see more

I Kadek Dony Darma Putra Irawan, I Gusti Ngurah Agung Suaryana

On January 6, 2014, the Indonesian Stock Exchange (IDX) implements a new tick size and lot size. This study aims to examine difference in liquidity around the date of adoption of Decree No. KEP-00071/BEI/1-2013. Purposive sampling technique was use for sa... see more

Aprilita Catur Putri, Maria M. Ratna Sari

Management participation in the budgeting process tends to create budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect of budgetary participation on the budgetary slack and to recognize group ... see more

A A Ngr Mayun Narindra, I Ketut Jati

The performance of the region fiscal capacity is Revenue Sharing Fund and SiLPA might not linearly impact the zone competitiveness because they are some contigency factors, which one of them is Human Development Index (HDI). This study aims to discover th... see more

Komang Trisna Yuliawan, I Wayan Pradnyantha Wirasedana

The aims of this study to determine the effect of earnings management before IPO on stock returns when considering institutional ownership as moderating variable. Information asymmetry between managers and investors demand investors more carefull on analy... see more

I Gede Girinatha Surya, Ni Luh Sari Widhiyani

This study was to determine the effect of the application of Computer Assisted Audit Techniques (CAATs) and Computer Self Efficacy (CSE) on the performance of auditors.This study uses Computer Assisted Audit Techniques and Computer Self Efficacy as indepe... see more

Agus Wahyu Arya Damana, I Made Sadha Suardikha

Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an acc... see more

Putu Megayanti, I Ketut Budiartha

Financial reporting is a mechanism to deliver information about the resources of the company, which includes the measurement of economic and qualitative resource management through operational performance management. The purpose of this study was to deter... see more

I Dewa Ayu Ratih, I Gusti Ayu Eka Damayanthi

The purpose of this study to determine the effect of managerial ownership and profitability in the value of the company with social responsibility disclosure as moderating variables. Non-probability sampling technique with purposive sampling method is the... see more

Gayatri . Gayatri, Made Gede Wirakusuma

The aims of classroom action research are to improve students' skills in making a research proposal. Data were collected through observation and documentation. This study used qualitative descriptive analysis by using Kemmis and Taggart model. Kemmis and ... see more