30 articles in this issue
Desak Made Dwi Januari, I Made Sadha Suardikha
Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed... see more
Ni Made Anita Dewi Natami, Ketut Muliartha
Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample ... see more
Luh Gede Dian Hermayanti, I Made Sukartha
The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for th... see more
Luh Putu Radhakrishnan Dewi, Ida Bagus Dharmadiaksa
The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of indiv... see more
Lidya Ayu Amanda, I D.G. Dharma Suputra
This research was conducted at the Village Credit Institution (LPD) in Denpasar City. The number of samples taken was 70 respondents. This study uses saturated samples. Data collection is done through interviews, observation and questionnaires. The data a... see more
Ni Made Ayu Nita Adiyantari, I Ketut Yadnyana
Employees who work in companies are expected to do their responsibility and gives accurate and reliable information on time. Factors that can affect the performance of each individual must always be considered by the company in order to achieve optimal in... see more
Ni Wayan Yusy Martha Diani, Ida Bagus Putra Astika
Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bon... see more
Ida Bagus Widya Kirana, H. Bambang Suprasto
This study aims to examine the effect of auditor independence, understanding good governance and self efficacy on auditor performance. This research was conducted at the Public Accountant Office in Bali in 2018. The number of samples taken was 69 auditors... see more
I Gusti Ngurah Putu Ardiwinata, I Ketut Sujana
Information systems are the basis for the running of business today. Organizations need information systems to maintain competitiveness. The purpose of this study was to find out and obtain empirical evidence regarding the influence of personal technical ... see more
Dyah Paramitha
This study reexamines market reaction on stock split announcement. The reexamination was triggered by the increase in the number of investors and occurrence of stock splits recently. The study was conducted in the Indonesia Stock Exchange with the number ... see more
Komang Desi Adi Pratiwi, I Nyoman Wijana Asmara Putra
This study aims to determine and analyze the performance of cooperativ that has implemented financial technology, KSP TEB Artha Mulia, by using balanced scorecard. The sample is determined by the probability sampling for customers and non-probability samp... see more
Ni Komang Ayu Trisna Dewi, Maria Mediatrix Ratna Sari
This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia S... see more
Putu Bayu Eka Yustikarana, Made Gede Wirakusuma
One manifestation of the application of information technology carried out by the government in the Bali provincial tourism office is improving regional financial management using the Regional Financial Management Information System (SIPKD). Partially nee... see more
Arl Jonathan Paulalengan, Ni Made Dwi Ratnadi
The purpose of this study examines the effect of financial distress, company age, and good corporate governance on the speed of publication of annual financial statements. This research was focused in the food and beverage companies listed on Indonesia St... see more
I Gusti Putu Agung Darma Wicaksana, Ni Luh Supadmi
This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number o... see more
I Kadek Rian Mahendra, Ni Ketut Rasmini
This study aims to examine the information content by explaining at the market reaction to the announcement of the 7-Day Reverse Repo Rate BI increase on August 15 2018 as measured by the abnormal return and trading volume activity. This research is an ev... see more
Ni Made Sri Pawitri, Made Yenni Latrini
Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105... see more
Putu Sanjaya Budi Darma, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of room income and sales commission costs on the average room rate of hotels in the Denpasar area .The number of samples of this study were 80 hotels registered in the association hotel Denpasar. Data ... see more
Ni Putu Shinta Oktaviani, Dodik Ariyanto
This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 c... see more
Wawan Rosdiana, I G. A.M Asri Dwija Putri
Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountab... see more
Ida Bagus Angga Mardika, I Wayan Suartana
The aims of the current study are to determine the effect of independence, work experience, organization commitment, and auditor’s motivation towards audit quality of the auditor in Inspectorate of Bali Province. The population of this study were all func... see more
I Putu Kurnia Adhi Parwa, Ni Luh Sari Widhiyani
Accounting information system performance is a reflection of the level of achievement in using accounting information systems within a certain period. This research aims to know the influence of personal skills and top management supporton accounting info... see more
I Gusti Ayu Gita Saraswati, I Gusti Ayu Nyoman Budiasih
The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of ... see more
Ida Ayu Intan Dwiyanti, I Ketut Jati
This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population... see more
Ida Ayu Misdiantari Aristiani, Ni Putu Sri Harta Mimba
This study aims to determine the effect of budgetary goal characteristics, organizational commitment, and motivation on managerial performance using transformational leadership style as a moderating variable. This research was conducted on the Denpasar Ci... see more
Adhika Candra Putra, I Dewa Nyoman Wiratmaja
This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-... see more
Chandrika Hutami Prariadena, I Made Pande Dwiana Putra
This study aims to determine the effect of the effectiveness of accounting information systems on employees’ performance with incentives and work motivation as moderators in Denpasar LPD. The population of this study was employees at the 35 LPDs in Denpas... see more
I Komang Gede Darma Putra Sadia, I Gde Ary Wirajaya
The purpose of this study was to find out and obtain empirical evidence of the effect of the rupiah exchange rate and gross domestic product on the intrinsic value of shares. The population of this study is non-financial companies listed on the Indonesia ... see more
I Gede Krisna Dharma Putra, I Gusti Ayu Eka Damayanthi
CGPI is the result of research from the Indonesian Institute for Corporate Governance (IICG) in collaboration with SWA magazine. This study aims to determine the reaction of the capital market on the CGPI announcement. The research was conducted at the co... see more
I Putu Widhi Nugraha Putra Suherman, Luh Gede Krisna Dewi
This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badun... see more