30 articles in this issue
Gede Hara Yogiswara, I Made Sadha Suardikha
The purpose of this study was to provide empirical evidence of the effect of the quality of accounting information systems (SIA) and to provide empirical evidence of the effect of task uncertainty in moderating the effect of SIA quality on profitability. ... see more
Dwi Cahyadi Tantra Wijaya, I G.A.N. Budiasih
The purpose of this study was to determine the effect of earnings management on firm value with income increasing patterns at the end of old CEO position and income decreasing patterns at the beginning of new CEO position in companies that are listed on t... see more
Ni Made Krisdhayani, Ida Bagus Putra Astika
The purpose of this study was to obtain empirical evidence of the influence of auditor experience, organizational commitment, auditor competence and reward on audit judgment in KAP Bali Province. This research was conducted at the Public Accountant Office... see more
I Gede Agus Sudiarsana Putra, I Made Pande Dwiana Putra
The government as an agent of the community is required to be able to account for its performance. Good performance can be seen from the implementation of good governance and the government's internal control system in a government agency. This study aims... see more
Kadek Wahyu Pranajaya, I Nyoman Wijana Asmara Putra
Stock price is a very important factor for the capital market players in determining its success, because the rise and fall of stock price will affect the value of a company. This study aims to provide empirical evidence on the influence of Earning Per Sh... see more
Ida Bagus Komang Wiryadana, Ni Ketut Lely Aryani Merkusiwati
Tax compliance is the behavior of a taxpayer in performing all tax obligations and use his taxation rights by sticking to the regulations of taxation legislation. The issue of tax compliance that has occurred in recent years is non-tax compliance. This no... see more
Ainun Roviko, I Gusti Ngurah Agung Suaryana
Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and f... see more
Margaretta Hana Arsantini, I Dewa Nyoman Wiratmaja
This study aims to determine the effect of time budget pressure, locus of control, task complexity, and turnover intention on dysfunctional audit behavior. Sampling in this study was conducted in non-probability sampling, namely by using a purposive sampl... see more
Komang Mas Perawati, I Dewa Nyoman Badera
The success of a company or organization to produce good performance depends on the leader. Leadership should be supported by a good organizational culture as well. The leadership style that is supported by organizational culture and high commitment can p... see more
Ni Putu Winda Ayuningtyas, I Ketut Sujana
This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the In... see more
Putu Intan Adriani, I G.A.M Asri Dwija Putri, Gede Agus Indra Tenaya K.
This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the tot... see more
I Gusti Agung Gede Pradana, Ni Luh Supadmi
This study aims to determine and test empirically the effect of budgeting participation on the performance accountability of government agencies with organizational culture, job satisfaction and organizational commitment as moderating variables. Data coll... see more
Kadek Rosita Dewi Indra Pratiwi, I Gede Made Wirakusuma
The purpose of this study was to analyze the Indonesian capital market's reaction to the policy of increasing the benchmark interest rate by the FED (Fed Fund Rate) which was measured using abnormal returns and trading volume activity. The population in t... see more
Gede Bagus Dika Pradana, Ni Gusti Putu Wirawati
Computer-based accounting information system is the right way to process accounting information systems to be more accurate, effective, and efficient. The purpose of this study was to determine the effect of training and the complexity of the task on the ... see more
Luh Putu Cintya Wijayanti, I Made Sukartha
Tax is the largest source of revenue for country, especially Indonesia. In achieving the level of tax compliance and maintaining the level of compliance is an issue of concern in both developed and developing countries. This research was conducted at the ... see more
N. Diah Utami, A. A.Ngurah Bagus Dwirandra
Environment and job discipline can influence the competence of auditor's performance in carrying out audit examination. Competence will improve the performance of auditors if the surrounding environment is able to support in carrying out its duties. Likew... see more
Anak Agung Sagung Istri Devi Parwitasari, I Wayan Pradnyantha Wirasedana
Managerial performance becomes one of the benchmarks of a company's success. Managerial performance is an important factor in the company. The implementation of the reward system within the company will improve the quality of the manager's work within the... see more
Anak Agung Gde Wimba Wardhana, Gayatri Gayatri
Budgetary slack is a budgeting process that found intentional distortion by lowering budgeted revenues and increasing budgeted costs. This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, org... see more
I Gede Adhi Adnyana, I Ketut Jati
This study aims to determine the effect of taxation sanctions, the use of e-SPT, and the service quality of tax authorities on individual taxpayer compliance registered at the Gianyar Primary Tax Service Office. Data analysis method used is multiple linea... see more
I Putu Aditya Prastika Eka Putra, Made Yenni Latrini
This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gian... see more
Agus Suriambawa, Putu Ery Setiawan
The purpose of this study was to obtain empirical evidence of the effect of taxpayer awareness and the application of taxation sanctions on the compliance of individual taxpayer. The method of determining the sample in this study is accidental sampling, t... see more
Ni Luh Komang Sri Noviani, Ni Luh Sari Widhiyani
The purpose of this study was to obtain empirical evidence of the influence of situational leadership style, motivation and training on employee performance in the Srinadi Klungkung Cooperative Market. This study was conducted on all 350 employees and spr... see more
Ida Ayu Riana Puspita Dewi, Maria Mediatrix Ratna Sari
Accounting Profession Education is an advanced education in the field of accounting profession. This study aims to find out the perception of Udayana University's regular and irregular accounting students to follow Accounting Profession Education as measu... see more
Febryanto Hardianus Magung, I Gde Ary Wirajaya
This study aims to provide information relevant to internal internals to moderate fund accounts in budgetary slack. The population in this research is the structural officer in OPD area of Denpasar Transportation Government Department, which consist of St... see more
Dewa Ayu Ari Arma Bintang, Ida Bagus Dharmadiaksa
Information technology today is no longer a demand for companies or organizations, but it has become a necessity to demonstrate the work of the company or organization. The role of organizational culture is expected to stimulate employee work discipline, ... see more
Uun Ainul Yaqin, Titik Herwanti, Akram Akram
This is qualitative research and the approach is case study. This research is to know the Bima Municipality APBD’s Allocated on 2012-2016.The analysis uses the direction of regional financial management policies based on Permandagri No.59 2017. The data c... see more
Putu Indah Widyasari, Ni Made Dwi Ratnadi
A budget is used by management to communicate plans, allocate resources, and coordinate operational activities and corporate strategies. Employee participation in budgeting and performance assessment based on budgets can lead to dysfunctional behavior by ... see more
Ika Asmawati, Prayitno Basuki, Ahmad Riva'i
This research aimed to analyze qualitatively the performance of Village Fund execute at Dore Village Bima Regency. it is undeniable that most villages in Indonesia make village head elections in a family manner, regardless of their abilities or competenci... see more
Ni Putu Nanda Ayunika, I Ketut Yadnyana
This study aims to provide and empirical awareness of accounting students that is measured by the level of interest, knowledge, challenges, and benefits in influencing IFRS convergence. This research was conducted at six universities in Bali Province. The... see more
I Kadek Diky Agusnawan, Dewa Gede Wirama
Announcement of CEO turnover indicates a change in company management in order to improve company performance. The purpose of this study is to test whether the capital market reacts to CEO turnover announcements. This study uses event study method and the... see more