30 articles in this issue
Ngurah Gede Pande hendra Pranata, I G.A.M Asri Dwija Putri
Management participation in the budgeting process tends to cause budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect of budgetary participation on budgetary slack and know the internal locus ... see more
Kadek Fajar Andika Karma, Gerianta Wirawan Yasa, Ni Made Dwi Ratnadi
This research examined the effect of situational leadership style, organizational culture and motivation on employee performance at PT Bank Pembangunan Daerah Bali Cabang Badung. This research was 95 employess at PT Bank Pembangunan Daerah Bali Cabang Ba... see more
Ni Made Regina Amandani, Made Gede Wirakusuma
This study aimed to determine the effect of organizational commitment, leadership style and professional training on the performance of auditors of public accounting firms in the province of Bali. The sampling method used is purposive sampling method. Dat... see more
Ni Luh Ayu Windariani, Ni Gusti Putu Wirawati
ABSTRACT The purpose of this study was to determine the effect of business experience and income of SMEs in the collectibility of credit payment with the household size as moderating variable. The sample used in this study are the debtor of Kredit Usaha R... see more
Putu Parta Yadnya, Dodik Ariyanto
The study aims to determine the effect of variables on the performance competence and independence of auditors with auditor ethics as a moderating variable. Data obtained in the form of primary data from (KAP) throughout Bali that are already registered i... see more
Rai Surya Saraswati, I Ketut Sujana
This study was aimed to assess the effect of tax, bonus mechanism, and tunneling incentive on indication to performs transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies that are listed in Bursa Efek In... see more
Ni Ketut Ayu Mike Ratnasari, I Wayan Pradnyantha Wirasedana
Performance of the individuals in managerial activities that includes planning, supervision, staff selection, negotiation, and representation that reflects the overall performance of managers. The purpose of this research was to determine whether there is... see more
I Putu Adi Surya Lesmana, I Made Sukartha
One objective of the establishment of the firm is to maximize the firm’s value. Process of maximizing the firm’s value always disturbed due to the agency problem between shareholders and manager. The manager always tries to maximize his personal wealth an... see more
Putu Sita CrusytaDewi, Lely Aryani Merkusiwati
The performance of auditors is a critical component in generating good audit quality. The purpose of this study are determine the effect of time pressure on the auditor performance with whistleblowing intention as moderating variabel. The study was conduc... see more
Ni Putu Bella Novindra, Ni Ketut Rasmini
The purpose of this study was to test the effect of ease of use, perceived usefulness, and computer self efficacy in interest in the use of e-SPT. The population in this study is the taxpayer effectively on KPP Pratama Badung Utara with total 3076 Taxpaye... see more
Ade Imron Rosadi, I Dewa Gede Dharma Suputra
The purpose of this study to examine the effect of financial performance, general allocation fund, and SiLPA of the budget over the allocation of the capital expenditure budget in district/cities in the province of Bali in 2010-2014. The sampling method u... see more
Ni Putu Ayu Yuni Kurniawati, A.A.N.B. Dwirandra
This purpose of this research was to prove empirically the effect of user participation and uncertainty tasks on accounting information system performance with organization size as moderating variable. Research was done in LPD in Ubud districts. Sample se... see more
I Gede Putu Dirgayusa, I Made Sadha Suardikha
This study aims to determine the effect of each component of the cash flow statement and the current ratio on stock returns and the ability of the current ratio as the moderating to influence the operating cash flow to stock return. Population in this stu... see more
Ayu Praditasari, Putu Ery Setiawan
Tax avoidance is an attempt to reduce the amount of tax payable by exploiting loopholes contained in the applicable tax regulations. This study aimed to examine the effect of good corporate governance, size of the company, leverage, and profitability to t... see more
Ida Ayu Candra Apsari Manuaba, Gayatri Gayatri
Taxes have a large role in the development of the country. One factor for the country's development can be realized well that enhance the willingness to pay taxes, which is still deemed less. The purpose of this study to determine the effect of knowledge ... see more
Putri Syintia Wulandari, Gede Juliarsa
Assessment performance of Accounting Information Systems used by company is very important to know. SIA performance can not be separated from the factors that can affect it. This study was conducted to determine the effect of top management support, user ... see more
Ida Bagus Putu Puja Baskara, Putra Astika
This study aimed to obtain empirical evidence a difference in value of the company before and after the bonus shares and the influence of the amount of bonus shares distributed to the value of the company after bonus shares. This study was peformed on com... see more
Ni Putu Deiya Suprimarini, Bambang Suprasto H
The purpose of this study was to determine the effect of corporate social responsibility, quality audits, and institutional ownership on the tax aggressiveness. The population used is manufacturing companies listed on the Indonesian Stock Exchange 2013-20... see more
Ni Putu Arisa Dewi, Naniek Noviari
Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenc... see more
Ida Bagus Wiswa Netra, I Gst Ayu Eka Damayanthi
The budget process are affecting the behavior of individuals to undertake budgetary slack. The purpose of this study was to determine the influence of personal character, reputation and self-esteem of the budgetary slack in Klungkung regency. The populati... see more
Agus Adi Pratama Putra, I Gusti Ayu Nyoman Budiasih
Increased PAD and DAU allegedly not necessarily be increasing economic growth due to factor contingencies, namely the Regional Financial Performance. This study aims to determine the effect of PAD and DAU on Economic Growth and the ability of the Regional... see more
Veny Thama Pratiwi, Ni Luh Sari Widhiyani
Consideration of materiality is a professional judgment that affect the perception of the auditors on the needs of people who have sufficient knowledge and put our trust in the financial statements. Materiality relates to decision-making and related to th... see more
Ni Made Ade Yuliyani, Ni Made Adi Erawati
The purpose of this study was to determine the effect of financial distress, profitability, leverage, and liquidity on a going concern audit opinion. Research was conducted on the Indonesian Stock Exchange (BEI) to make access to the site www.idx.co.id. T... see more
I Putu Risky Perdana Yasa, I Ketut Jati
This study aims to determine the effect of the financial condition the taxpayer as a moderating influence tax penalties and awareness of the taxpayer for the tax compliance of motor vehicles. The theory used in this research is theory of Compliance. The p... see more
Fivetina Wulan Ade, I Putu Sudana
Corporate social responsibility expenditure is all expenses incurred in conducting company's social responsibility program. The magnitude of company’s corporate social responsibility expenditure can be influenced by the company's ability to gain pro... see more
Ni Putu Ernayanti, Ida Bagus Dharmadiaksa
The purpose of this research is to see the effect of budgetary participation on budgetary slack, personal character pessimistic influence on budgetary slack and personal character pessimistic view as a moderating influence on budgetary slack budgetary par... see more
Tania Purnama Sari, I Made Pande Dwiana Putra
Performance auditors questioned, since the occurrence several cases of freezing of public accounting firms as a result of violating the professional standards of public accountants (SPAP). Some research indicates time budget pressure effect on performance... see more
Ni Nyoman Narayanti, I Ketut Suryanawa
This study aimed to analyze the effect of audit expertise in internal audit quality with good governance as a moderating variable. This research was conducted in all offices PT. Simas Insurance Bali Province nine offices located in Bali region in 2016. Th... see more
Oka Sri Indah Lestari, I Wayan Suartana
Lembaga Perkreditan Desa (LPD) is a financial institution owned by the desa pekraman that aims to help desa pekraman in running cultural functions and facilitate the payment traffic so that it can prosper the economic life of the villagers. The purpose of... see more
A.A Ayu Dewi Vesperalis, Ketut Muliartha RM
This study aimed to examine the effect of motivation on interest Udayana University undergraduate accounting for follow PPAk. This research was conducted at the Faculty of Economics and Business, University of Udayana in accounting undergraduate class of ... see more