30 articles in this issue
Ni Luh Made Winda Pratiwi, Maria M Ratna Sari
This research aims to study profitability as the moderator for the impact of company size on audit report lag. The population used in this research is manufacturing companies listed on the Stock Exchange in 2012-2014 as many as 432 companies. Determinatio... see more
Anak Agung Eka Darmayanthi, Made Gede Wirakusuma
Independence in appearance means that accountants act impartially as perceived by users of financial statements. Independence of this appearance is determined by the public impression of the auditors themselves both individually and as a whole. This study... see more
Ni Putu Yulianda Damayanti Suparsada, I G. A. M. Asri Dwija Putri
Ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada BAPEPAM juga tergantung dari ketepatan waktu auditor dalam menyelesaikan pekerjaan auditnya. Ketepatan waktu ini terkait dengan manfaat dari laporan keuang... see more
Kadek Yulia Widiarini, I.D.G. Dharma Suputra
The purpose of this study is to demonstrate empirically the effect of the auditor's professional skepticism, professional ethics, professional commitment auditors and audit expertise of the accuracy of giving opinions by the auditor at the Public Ac... see more
Ni Kadek Susi Adnyani, Made Yenni Latrini
Quality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is... see more
Ni Wayan Dewi Anggreni, Ni Ketut Rasmini
Auditor experience and time budget pressure could affect the performance of auditors through professioalism. The purpose of this study was to determine the effect of auditor experience and time budget pressure on the professionalism and its implications o... see more
Ni Nyoman Tria Suhartiningsih, Ni Gusti Putu Wirawati
This study aims to determine the effect on the financial ratios of financial distress and formed a discriminant model that capable of predicting financial distress in savings and credit cooperatives on Badung regency-Bali. This research was conducted at 3... see more
Sila Prakasa, Ida Bagus Putra Astika
This research aims to obtain empirical evidence of the influence of leverage, profitability, management and ownership on CSR disclosure mining company. CSR disclosure can be seen on the social responsibility report contained in the company's annual report... see more
I Putu Angga Kusuma, I Ketut Sujana
This research is a comparative study to find differences in the effectiveness of computer-based accounting information systems on LPD Indigenous Village Mengwi with LPD Desa Adat Pecatu. Variables used to compare the efficacy is eight variables: data secu... see more
Kadek Harum Diandika, I Dewa Nyoman Badera
The purpose of this research is to specify how audit fee impact auditor switching. In addition, to moderate the effects of financial distress audit fees on auditor switching. The location of this research is manufacturing companies listed on the Stock Exc... see more
Dewa Ayu Rahayu Widasari, Dodik Ariyanto
This study aimed to analyze the effect of the application of good governance, total quality management, locus of control, time budget pressure as a predictor performance of internal auditors. This research was conducted at the office of PT. Bank BRI Regio... see more
Ni Made Apsari Dwijayanti, I Ketut Suryanawa
Earnings information is an important factor in measuring the performance of management and assist owners and other parties interested in the company to do an assessment on earning power in the future. The purpose of this study was to determine the effect ... see more
Made Puspita Christanti, A.A.N.B Dwirandra
This research was conducted on a public accounting firm in Bali with the primary data collection method is using questionnaire data. The number of samples analyzed were 42 respondents using purposive sampling method of sampling. Data have valid and reliab... see more
Immanuel Satrio Wicaksono, Gerianta Wirawan Yasa
Investment is the early capital from investors who are expected to deliver results in the future. This research aims to investigate the influence of Central Bank Interest Rate for the US, Dow Jones, Nikkei 225 and the Hang Seng To Composite Stock Price In... see more
Ni Luh Ayu Artha Dewi, Ida Bagus Dharmadiaksa
Individual performance affects the success of a company, it is expected individual can achieve organizational objectives with the quantity of work, quality of work, timeliness, monitoring supervisor, and the influence of co-workers. The purpose of this st... see more
Karina Pravita, I Ketut Yadnyana
The time span between the date of the financial statements issued after audited by an independent auditor who passes the final limit of accuracy with the expiry date of the publication financial statements in accordance with Bapepam-Financial Statements. ... see more
A. A. Istri Sri Mahadewi, Komang Ayu Krisnadewi
The purpose of this study was to determine the effect of managerial ownership, institutional ownership and the proportion of commissioners on earnings management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-... see more
Ni Made Indri Septiani, I Made Sukartha
Professional conduct public accountant one of which is in the form of deviant behavior in the audit avoid commonly called the audit dysfunctional behavior. Audit dysfunctional behavior is any action taken in the implementation of the auditor's audit progr... see more
I Komang Hendra Winanda, I Wayan Pradnyantha Wirasedana
Dysfunctional behavior in the context of an audit conducted by the deviant behavior of auditors in the implementation of the audit process. Auditor dysfunctional behavioral tendency can be reduced by knowing the causal factors are derived from an individu... see more
Nyoman Budhi Setya Dharma, Naniek Noviari
This study aims to examine and provide empirical evidence of the influence of corporate social responsibility (CSR) and capital intensity against tax avoidance. The independent variable of this research was CSR and capital intensity, the dependent variabl... see more
I Made Adi Darma Putra, I Ketut Jati
This research aimed to get empirical evidence about the influence of taxpayer awareness, moral obligation, tax knowledge and perceptions about tax penalties on waijb tax compliance in paying motor vehicle tax (PKB) in the Office of the Joint SAMSAT Tabana... see more
I Putu Eka Adiputra, Dewa Gede Wirama
The aim of this study is to determine the influences of the service quality, tax penalties, and the consciousness of taxpayers toward the compliance of groundwater taxpayers in the Regional Revenue Bureau of Badung Regency. The sample used in this study w... see more
I Gusti Ayu Rahma Pramesti, I Dewa Nyoman Wiratmaja
The study aims to analyze the influence of the audit fee and professionalism of auditors on audit quality and job satisfaction as mediation at firms of public accounting in Bali, with auditors on seven offices KAP as many as 81 people as a sample by sampl... see more
Happy Apsari Kusumayani, Ketut Alit Suardana
Knowing that tax planning an affect firm value that listed at manufacturing companies on period 2011 - 2014 with moderating variable that is managerial ownership and institutional ownership is the aims of this research. Total sample of this research... see more
Devi Pramesti, Ni Luh Supadmi
Sources of income countries have a considerable influence on the development of a country is a tax. Taxes collected will be used for the construction of a negara.Tujuan study was to determine the effect of VAT, luxury sales, and vehicle tax with progressi... see more
Indah Putri Ambari, I Wayan Ramantha
The research was conducted to determine the effect of influence of labor market considerations, professional recognition, social values, work environment and perceptions of personality on career choice of students majoring in accounting as a public accoun... see more
Putu Ratih Natawirani, I Gde Ary Wirajaya
This study aimed to get empirical evidence about the effect of task complexity on audit quality, independence effect on audit quality and influence of professional commitment to audit quality. This research was conducted in the Public Accounting Firm (KAP... see more
Gede Krisna Dewi
This research aims to examine the effect of board diversity to tax avoidance. This research took finance companies which is listed in Indonesian Stock Exchange period 2010-2014 as a research sample. The result obtained by purposive sampling is 30 companie... see more
Dewa Ayu Eny Wulandari, Made Mertha
The regulation about the health of bank which used Risk profile, Governance, Earning, Capital (RGEC) must be applied by banks in 2011.The result from assessment of RGEC could impact in preseption of investors about performance of bank. The purpose of this... see more
Wayan Sugi Astana, Ni Ketut Lely Aryani Merkusiwati
Application of modern tax administration system which covers the areas of organizational structure, business processes and information technology and communications, human resource management and the implementation of good governance is government's attem... see more