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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.14, No.1, Januari 2016 Year 2016

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

Pags. 1 - 18  

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

Pags. 19 - 33  

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

Pags. 34 - 52  

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

Pags. 53 - 65  

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

Pags. 66 - 78  

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

Pags. 79 - 90  

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

Pags. 91 - 117  

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

Pags. 118 - 143  

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

Pags. 144 - 171  

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

Pags. 172 - 197  

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

Pags. 198 - 225  

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

Pags. 226 - 252  

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

Pags. 253 - 283  

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

Pags. 284 - 311  

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

Pags. 312 - 339  

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

Pags. 340 - 370  

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

Pags. 371 - 398  

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

Pags. 399 - 424  

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

Pags. 423 - 450  

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

Pags. 451 - 481  

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

Pags. 482 - 510  

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

Pags. 511 - 538  

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

Pags. 539 - 547  

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

Pags. 548 - 574  

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

Pags. 575 - 603  

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

Pags. 604 - 634  

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

Pags. 635 - 662  

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

Pags. 663 - 694  

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

Pags. 695 - 722  

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

Pags. 723 - 750