30 articles in this issue
kadek sintya kumala, Maria M. Ratna Sari
Intellectual capital is an asset wealth of human resources in which the asset has a role in the operation of a company which will have an impact on increasing the value of the company that awakened the motivation for creating a competitive advantage. The ... see more
Putu Arimbawa, Made Gede Wirakusuma
This study is aimed at knowing the effect of CSR profitability information disclosure and describing the dividend payment to the stock price of manufacturing company group LQ45 in BEI period 2010-2013. Data used in this study belong to the secondary data ... see more
Luh Gede Putri Maharani, I.G.A.N. Budiasih
Mandatory disclosure is the minimum disclosures of financial statements required by the applicable accounting standards. Mandatory disclosure of allegedly influenced by several factors such as firm size, firm age, ownership structure, and profitability. T... see more
Ni Made Marita, Ketut Alit Suardana
The purpose of this research is to find out and get information about the influence of local tax revenue to local revenue contribution in volatility environment. This research was conducted in the Department of Revenue of Denpasar by using series data (ti... see more
Ni Nyoman Dewi Anggarini, I Ketut Sujana
Purpose of this study was to examine the effect of budgetiparticipation on managerial performance where motivation is used as moderating variables. Data were collected throught questionnaires, interviews, and observations. The first hypothesis tested usin... see more
Ida Ayu Nyoman Putriani, I Ketut Budiartha
Tax revenues are the main source of financing national development. How does the extension of tax and service tax authorities on corporate income tax receipts. The population under study is an effective corporate taxpayers. The study did not use all of th... see more
Ni Komang Ayu Purnianti, I Wayan Putra
Debt is one of the sources of external financing used by companies to finance the funding needs of the corporate. The aims of this study is to analyze the impact of the intitutional ownership, managerial ownership, size and age on debt. This research carr... see more
A. A. Sagung Putri Jayanti, I Dewa Gede Dharma Suputra
This research aims to know the ability of corporate social responsibility to moderate the influence of good corporate social responsibility and leverage the value of the company in the real estate and property companies listed on the Indonesia stock excha... see more
Hangga Prawira, I Wayan Pradnyantha Wirasedana
This study aims to investigate the influence of direct and indirect relationships between organizational culture on budgetary slack with the participation of budgeting as a mediating variable. Research carried out in the entire Department of Tabanan with ... see more
Cicilia Kadek Lia Erosvitha, Ni Gusti Putu Wirawati
The value of the company will be achieved, if the company is able to manage an efficient capital structure. Maximizing the value of the company can be done by increasing the company's capital structure. The purpose of this study was to determine the effec... see more
Tiara Kusuma Dewi, I Dewa Nyoman Badera
The audit report is the depiction of the media to communicate to auditor and users of financial statement. The audit reports can reflect the condition of a company. The informations in the audit reports can be use as one analyzer for investor to take a de... see more
I Gede Darmayasa, Putu Ery Setiawan
Changes or modernization of the tax administration system is one of the government's efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, h... see more
I Dewa Gede Adhita Tisna Putra, I Made Sadha Suardikha
This study aims to determine the effect of the financial structure, customer growth, and loan to deposit ratio to profitability through ROA and BOPO as well as knowing the difference ROA and BOPO ratios in the measurement of profitability. This study chos... see more
I Putu Bagus Indra Mulia Nugraha, A.A.N.B Dwirandra
Independent variables such as local taxes, levies, DAU, DBH, and economic growth is presumed not always linear effect on capital expenditures, due to contingent factors that influence the relationship. One such contingency factor is economic growth. This ... see more
I Gede Guna Wijaya, I Gede Supartha Wisadha
Audit report lag measured by the span of the completion of the audit of annual financial statements from the date of closing company that is 31 December until the date indicated on the independent auditor's report. This study aims to determine the audit o... see more
Kadek Arya Adi Putra, Dodik Ariyanto
The needs of the company will be auditing company event shows the importance of the role of auditors in the world economy. Internal auditor's duty refers to a series of internal checking tasks to ensure compliance with procedures and regulations. The purp... see more
I Made Dwi Sastrawan, I Gusti Ngurah Agung Suaryana
This study aimed to determine whether the direct and indirect effects of good corporate governance (GCG) to corporate social responsibility (CSR) disclosure. The population of this study was the companies that listed in Indonesia Stock Exchange and follow... see more
Pande Made Putra Wedantha, Ni Luh Sari Widhiyani
This study was conducted to prove the effect of usefulness, ease of use and the competence of the auditors on the successful application of computer-assisted audit techniques. The location of this research is in the Public Accounting Firm, which is listed... see more
Jovi Aryadi Joened, I Gusti Ayu Eka Damayanthi
Ketepatwaktuan pelaporan keuangan perusahaan kepada publik sangat penting karena informasi tersebut dibutuhkan untuk membuat keputusan dalam berinvestasi dan sebagai peninjauan oleh regulator atas kepatuhan perusahaan terhadap regulasi. Tujuan penelitian ... see more
Monica Krissindiastuti, Ni Ketut Rasmini
This research enhances and examine about the effect of audit tenure, company growth, firm size, KAP’s reputation, opinion shopping, and the previous audit opinion towards audit going concern opinion. The sample of this research is obtainable by using the ... see more
I Gusti Agung Ayu Pramita Indraswari, G Agus Indra Tenaya
Income smoothing is a way that made the management to reduce fluctuations in corporate profits. Practice is done so peratan profit performance of the company look more effective in the eyes of investors. The purpose of this study was to determine the effe... see more
Pria Juni Prasetya, Gayatri Gayatri
The purpose of this study was to determine the effect of firm size on earnings management through corporate social responsibility disclosure. Population in this study are all of manufacturing companies listed in Indonesia Stock Exchange 2012-2014 period. ... see more
ayu ari kasandra, Gede Juliarsa
The Sustainability and success of an organization can be seen from the performance of which is owned by the employees. This studyed aimedds to determined effects the quality of accounting informations system implementation, use of information technology a... see more
Putu Ari Ratnadewi, I Gusti Ketut Agung Ulupui
This study was conducted to determine the effect of CSR disclosure on firm value and to determine the effect of Corporate Governance (CG) mechanism on the relationship between CSR and firm value. Purposive sampling is used to determine the number of sampl... see more
Ni Wayan Sri Arthini, Ni Putu Sri Harta Mimba
Indonesia. Sustainability Reporting Awards (ISRA) was held to appreciate companies that have revealed sustainability report. This study aims to determine whether there are differences in financial performance between the winner and non winner of ISRA.This... see more
Desak Putu Kartika Rosiana Dewi, Ni Ketut Lely Aryani Merkusiwati
This study aims to determine the effect of good governance’s understanding and work experience in audit quality along to determine whether organizational commitment will moderate the influence of good governance’s understanding and work experience in audi... see more
Ekasari Narolita, Komang Ayu Krisnadewi
The goal in this study to determine the effect of Implementation of Corporate Governance In Profit Management By New Chief Executive Officer. This study uses a quantitative approach in the form of associative, and derived from secondary data sources. This... see more
Ni Made Sasmita Dwi Utami, I Gde Ary Wirajaya
Corporate Governance Perception Index (CGPI) is the result of research of The Indonesian Institute for Corporate Governance (IICG) in cooperation with SWA magazine as a media publication. The goal is to create an index ranking of the best of each companie... see more
I G A Agung Astia Dewi, Ni Luh Supadmi
Human Development Index (HDI) is an indicator that can be used measuring the welfare. The aim of this study is determine the effect of the allocation recurrent expenditure and capital expenditure on HDI at District/City Province Bali. This study uses quan... see more
A Prawira Kurniawan, I Made Mertha
The purpose of this study is to understand the influence of R&D and intangible assets to a firm’s value with return on assets as a mediation variable. This study is conducted in a manufacture companies listed in Indonesian stock exchange from 2012 to 2014... see more