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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.18, No.2, Februari 2017 Year 2017

30 articles in this issue 

Linda Lestiana, Maria M ratna sari

The purpose of this study is to determine the leadership style of moderating influence of asymmetry of information and organizational culture on budgetary slack in work units (SKPD) the city of Denpasar. This study was conducted on 34 SKPD contained in De... see more

Pags. 847 - 873  

Ida Ayu Gede Purba Dianthi, Made Gede Wirakusuma

Budgeting participation in the budgeting process of a company can cause dysfunctional behavior of the manager, the manager tends to create a budget gap. Managers who participated in the drafting process of budgeting can experience role ambiguity will enco... see more

Pags. 874 - 901  

Dwiyana Rasuma Putri, I Gusti Ayu Nyoman Budiasih

The purpose of this study is to analyze the differences level of job statisfaction on the difference locus of control.The data in this study was obtained from auditors who work in public accounting form in Bali Province which has complete and return the q... see more

Pags. 902 - 916  

Kadek Yuli Kurnia Dewi, Ni Made Dwi Ratnadi

This research aimed to get empirical evidence about the influence of internal controls and the integrity of the accounting fraud at SKPD tendency City Denpasar. The theory used in this study is the Attribution Theory and Fraud Triangle Theory. The populat... see more

Pags. 917 - 941  

I Made Putra Partha Nadi, I Dewa Gde Dharma Suputra

Independent auditor is the party that provides services mainly in the field of auditing financiaing  statementses of a company goes increase the confidence users of audit reports that the company reported financial statements free of ingredient manip... see more

Pags. 942 - 964  

Ni Putu Sintya Purnama Dewi, Eka Ardhani Sisdyani, I G.A.M. Asri Dwija Putri

This study aims to formulate The Balanced Scorecard-based strategic plan to enhance mission achievement of Wangaya Public Hospital of Denpasar, as a public service agency. Data that are collected through interview, observation, and documentation, consist ... see more

Pags. 965 - 995  

David Chandra, Ni Ketut Rasmini

This study aims to determine whether the determination of the ratio of Behavioural Model Benchmarking by DGT for BPR sector in Badung are in accordance with the real conditions and to determine BPR financial performance effect to corporate income tax paym... see more

Pags. 996 - 1024  

Vazria Ulfa Liandini, Ni Gusti Putu Wirawati

This research aimed to get empirical evidence of the effect of budgetary participation on budgetary slack and moderating influence of the adequacy of the budget as budgetary participation influence on budgetary slack. The theory used in this research is t... see more

Pags. 1025 - 1052  

I Made Toni Iriantika S, I Ketut Budiartha

The purpose of this study to obtain empirical evidence of the influence of the complexity of the task, the pressure obedience and professional skepticism ability to moderate the effect of task complexity and adherence pressure on audit judgment. This rese... see more

Pags. 1053 - 1081  

Made Tika Widyastuti, Ida Bagus Putra Astika

The purpose of this study was to examine the influence of the independent variables consisting of company size , the complexity of the company's operations , and the type of industry both partially and simultaneously influence audit delay . This study use... see more

Pags. 1082 - 1111  

Kadek Juniati Putri, Putu Ery Setiawan

This research aimed to determine the effect of taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties on tax compliance on the Tax Office (KPP) Pratama East Denpasar. The theory used in this study ar... see more

Pags. 1112 - 1140  

A. A. Putu Nandya Indah Pratami, A. A. N. B. Dwirandra

The purpose of this study was to obtain empirical evidence of the effect of local revenue (the proxy for local taxes and HCT), balancing fund (which is proxied by DAU, DAK and DBH), LPDS and PDRB at shopping areas and the presence or absence of a fiscal i... see more

Pags. 1141 - 1170  

Ni Putu Trisna Deviani, I Dewa Nyoman Badera

This study aims to determine the effect of audit complexity, time budget pressure on audit quality with an understanding of information systems as moderating the public accounting firm in Bali. Data collection method used was a questionnaire with non-prob... see more

Pags. 1171 - 1201  

Desak Nyoman Tri Rani Putri, Putu Ayu Anggya Agustina

ASEAN Economic Community (AEC) is a community that has direction to built an integrated economic region by reducing trade transaction costs, fixing trade and business facilities also improving competitiveness Micro Small Medium Entreprises (MSME) sector. ... see more

Pags. 1202 - 1229  

Ni Putu Julita Diastiningsih, Gede Agus Indra Tenaya

Auditor specialization is expected can improve the influence of audit tenure and size of public accounting firm so that can minimalize audit report lag. The purpose of the study is to determine the influence of audit tenure and size of public accounting f... see more

Pags. 1230 - 1258  

Ida Ayu Made Chandra Dewi, I Wayan Putra

A firm was found to maximize profit that increases the firm value. This research has some purpose there are to give empircal proof about earnings management and dividend policy an affect firm value that listed at LQ45 with moderating variabel that is free... see more

Pags. 1259 - 1285  

I Gede Karma Yudha Permana Putra, Ni Putu Sri Harta Mimba

Factors affecting Quality Audit is the locus of control, work experience, Time budget pressure and motivation auditor.Tujuan this study was to determine the effect of locus of control, work experience, time budget pressure and motivation auditors on audit... see more

Pags. 1286 - 1313  

I Gede Sudha Cahyana, I Ketut Jati

The more complex the business world and the growing demand for transparency and accountability demands optimal performance of employees. Employee performance based on previous research showing that performance is influenced by several factors. This study ... see more

Pags. 1314 - 1342  

Ida Ayu Wiasti Paramita Apsari, Gerianta Wirawan Yasa

The announcement of the rights issue carried out to see the market reaction to the announcement and know their abnormal return or around the period of announcement of right issue. This research was conducted in the Indonesia Stock Exchange with a total sa... see more

Pags. 1343 - 1368  

Ni Wayan Dewi Mas Yogi Pertiwi, Dodik Ariyanto

Mobile banking is a service provided by the bank to support various banking transactions in order to gain effectiveness and efficiency. Theresearch purpose is to explain the use intention and use behavior of mobile banking through the application of Unifi... see more

Pags. 1369 - 1397  

Ida Bagus Gede Putra Pradnyana, Naniek Noviari

Another way to preserve firm value is tax planning. This done, so tax payer can pay their taxes effectively and efficiently and maintain company's image. Corporate transparency shown by how much information is disclosed by management to company ... see more

Pags. 1398 - 1425  

I Putu Gde Chandra Artha Aryasa, I G N Agung Suaryana

The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. Th... see more

Pags. 1426 - 1454  

David Lee, I Made Sukartha

This study aimed to get empirical evidence audit fee as the moderating influence of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method ... see more

Pags. 1455 - 1484  

Kamajaya Adi Suartika, Ni Luh Sari Widhiyani

This study aimed to examine the effect of the ability of the technique  personal on the effective use of accounting information systems and to determining education and training in moderating the effect of  the ability of the technique of person... see more

Pags. 1485 - 1512  

Ni Pt Intan Pradnyani, Made Yeni Latrini

Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of managemen... see more

Pags. 1513 - 1544  

Putu Setia Ariningsih, I Made Mertha

Quality audit is a combination of the probability an auditor to be able to find and report fraud that occurs the client’s accounting system. This study aims to obtain empirical evidence about the influence of the independence, time budget pressure, audit ... see more

Pags. 1545 - 1574  

I Kadek Jati Asmara, Anak Agung Gde Putu Widanaputra

Purpose of this study to determine effect of transformational leadership style on performance LPD, LPD organizational culture on performance, and motivation moderate relationship of transformational leadership style on performance LPD and LPD organization... see more

Pags. 1575 - 1603  

Ganis Kutha ratna, Ida Bagus Dharmadiaksa

This study aimed to examine the effect of perceived usefulness and participation on satisfaction and the ability of the user expertise to moderate the influence of perceived usefulness and the satisfaction of participation in the development of informatio... see more

Pags. 1604 - 1634  

Ida Ayu Komang Tiara Pratistha Sari, I Ketut Yadnyana

The quality of accounting information is part of the measurement of the effectiveness of an information system. This study aimed to examine the effect of sophistication of information technology and the entrepreneurial spirit of the quality of accounting ... see more

Pags. 1635 - 1662  

Mirza Masita, Willy Sri Yuliandhari, Muhamad Muslih

In the era of globalization, intellectual capital is a concern to academics and practitioners because it can be a tool to determine the value of the company. Intellectual capital is regarded as the hidden value which is located between the book value and ... see more

Pags. 1663 - 1715