30 articles in this issue
Ricci Nurly Trisna, Ida Bagus Putra Astika
ESOP is a program to give employee a chance to have company stock. In order to increase performance. The increasing employee performace, it’s can increasing company performance too. This study aims is for knowing the effect Employee Stock Option Plan on c... see more
AA Putri Rahayu, Gerianta Wirawan Yasa
This study aims to determine the effect of profitability and managerial ownership of debt policy in moderation by Investment Opportunity Set (IOS). This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (IDX) period 2012... see more
Kadek Odika Meiva Budastra, I Wayan Pradnyantha Wirasedana
LPD aims to assist villagers in the fertilization of capital to be developed in order to improve people's economic business. The efficiency of an LPD can be assessed from the profitability. This study aims to determine the effect of cash turnover rate, lo... see more
Ayu Ratih Kusumadewi Sastrawan, I Nyoman Badera
The purpose of this study was to determine the effect of going concern audit opinion and auditor switching on the timeliness of the publication of the financial statements, as well as financial distress as a moderating influence going concern audit o... see more
Ida Ayu Nirma Pameswari, Made Gede Wirakusuma
Investment activity is tightly related to information contents which can affect the capital market. Through investment decision making, investors will take concerned about information from various events, including politic events. This research purpose is... see more
Ngurah Surya Pranajaya Utama, Gayatri Gayatri
The dividend policy is a decision on corporate profit sharing. The dividend policy issued by company through the General Meeting of Shareholders (AGM) becomes an important factor to be considered for potential investors. Therefore, the company must pay at... see more
Ni Made Dwi Permanasari, I Ketut Suryanawa
Firm value was the factor for management to become opportunistic by doing income smoothing. This research has a purpose to giving an empirical proof about the ability of good corporate governance in moderating the relation between firm value and income sm... see more
Luh Ayu Regita Pratami, I Gusti Ayu Eka Damayanthi
Computer-based accounting information system is important to be applied in BPR to produce information in the form of relevant, accurate and timely financial report. Sustainability and success of an organization can be seen from the performance dimilliki b... see more
Putu Ayu Prabayanthi, Ni Luh Sari Widhiyani
Public accounting profession is a profession of public trust, so the role of auditors is very important in helping improve the performance of public accountants to become more qualified. This study aims to obtain empirical evidence on the influence of pro... see more
Erlangga Suryarahman, Dewa Gede Wirama
The purpose of this research is to examine the effect of intellectual capital consisting of value added capital employed (VACA), value added human capital (VAHU) and structural capital value added (STVA) on price to book value ratio. This study uses secon... see more
Dian Indah Savitri, A.A. Ngurah Bagus Dwirandra
Audit quality is important because high quality will produce reliable financial reports as the basis for decision making. Therefore, the quality of audit is an important thing that must be considered by the auditors in the auditing process. So this study ... see more
Devy Kusuma Cendana, I Gusti Ngurah Agung Suaryana
Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role confl... see more
I Gusti Agung Gde Dennyningrat, I D.G. Dharma Suputra
Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical e... see more
Ni Wayan Oka Srimaheni, A.A. G.P. Widanaputra
This study aim to examine and to get empirical evidence, the influence of paticipative budgeting on budgetary slack with career uncertainty as the moderating variable. This research was conducted at the OPD of Klungkung regency in the form of “dinas” and ... see more
Dewa Ayu Nyoman Stari Dewi, Made Yenni Latrini
Going concern audit opinion is an audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. The aim of this research is to an earn empirical evidence in regard to the effect of the financial distress and debt default on going c... see more
Putu Ayu Titha Paramita Pika, Ida Bagus Dharmadiaksa
The purpose of this study is to know and analyze the performance of PT. BPR Sari Sedana using balanced scorecard concept consisting of financial perspective, customer, internal business process and learning and growth. The number of customers who are samp... see more
Ida Ayu Diah Kencana Dewi, Wayan Suartana
The purpose of this study is to know and analyze the performance of Regional Revenue Agency of Badung Regency in 2012 - 2016 in fulfilling the criteria of value for money, as well as whether there is a difference of revenue of the original revenue of Badu... see more
Kadek Indah Widasari, I Gusti Ayu Made Asri Dwija Putri
Undang-Undang No. 6 of 2014 about the village is the embodiment of Nawa Cita third priority which states build Indonesia starting from the edge by strengthening the regions and villages within the framework of the unitary state. The reality is still found... see more
Sinta Ratna Dewi, Ni Made Dwi Ratnadi
This study aims to obtain empirical evidence number of credit customers on profitability, effect of lending on profitability, effect the number of credit customers on profitability with Non Performing Loan as a moderator and the influence of lending on pr... see more
Ayunia Gina T. Marjana, Dodik Ariyanto
This study aims to test and provide empirical evidence of the role of fairness perception that’s proxied with procedural fairness and distributive fairness, and environmental uncertainty in influencing the relationship of budgetary participation in budget... see more
I Gusti Putu Suma Ardana, I Ketut Sujana
Investment are deemed to be efficient if the resources owned are used appropriately, and there’s no waste of resources. This research aims to earn an empirical evidence of the litigation risk as moderating variable in the effect of the quality of financia... see more
Tellycia Ruth Turnip, I Made Sadha Suardhika
The purpose of this study is to determine the effect of personal technical skills, training and education on the effectiveness of the use of accounting information systems. The population in this study were 9 hospitals in Badung regency and 9 samples of h... see more
Anak Agung Ayu Intan Wulandari, I Putu Sudana
Corporate Social Responsibility (CSR) is the business world's commitment to act ethically and contribute to the economic development of local communities and the wider community. This study aims to obtain empirical evidence of the influence of profitabili... see more
Ni Luh Meina Mulianingsih, I Made Sukartha
The aims of this study is to identify the effect of tax avoidance at the time of the publication on financial statements and the effect of institutional and managerial ownership as the moderator of the tax avoidance in the publication of financial stateme... see more
Ni Kadek Intania Kesumasari, Ketut Alit Suardana
This study aims to determine the effect of knowledge taxation, awareness, and knowledge of tax amnesty on the compliance of individual taxpayers. This research was conducted at Tax Office (KPP) Pratama Gianyar. This study uses Slovin formula to determine ... see more
Putu Vilia Puspitha, Ni Luh Supadmi
Value Added Taxis one of the second largest tax revenue of the tax system. This studyaims to determineand test empirically the influenceof economic growth and inflation to the revenue valueaddedtax. ThisresearchwasconductedatTaxOffice of Bali during the p... see more
A. A. Ayu Tisna Wulandewi, Ni Gusti Putu Wirawati
This study aims to obtain empirical evidence on the influence of profitability on corporate value with corporate social responsibility (CSR) as intervening variable. This research is conducted on mining companies listed on Indonesia Stock Exchange 2014- 2... see more
Putu Ari Raditya, I Gde Ary Wirajaya
To achieve its goals, hotel requires a good planning and control to run its implementation in accordance to the policy that has been assigned. Budget is an important element and a centerpiece in the planning and control process. The aim of the current stu... see more
Ni Putu Dewi Ariasih, I Ketut Yadnyana
The purpose of this study is to analyze the effect of profitability on corporate value with Corporate Social Responsibility as a moderation variable. This research was conducted at the Manufacturing company registered by BEI in 2014-2016. The sampling met... see more
Santi Krisna Dewi, Ni Ketut Lely Aryani Merkusiwati
The aims of the current study are to determine the effect of taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty on the personal taxpayer reporting compliance in the East Denpasar Tax Office. The popu... see more