20 articles in this issue
Dita Purnamaningsih, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of return on asset (ROA), capital structure, and price to book value (PBV) on stock return, as well as to determine the ability of good corporate governance (GCG) in moderating the effect of ROA,... see more
Shinta Dewi Pradnyandari, Komang Ayu Krisnadewi
The purpose of this paper is to determine whether the effect on the budgetary participation and budgetary slack to know the role of leadership style and personal character in relation to the budget participation budgetary slack. The respondents in the stu... see more
Made Ria Anggreni, Made Sadha Suardhika
Bank to conduct operations has the main objective, namely to achieve a maximum level of profitability. Profitability is the ability of banks to generate profit with effectively and efficiently. The purpose of this study was to determine the effect of thir... see more
Ni Putu Desy Darmiari, I Gusti Ketut Agung Ulupui
Financial information must have relevance and reliability to be used as basis for decision making. Timeliness regard with aspects of relevance. This study examines the effect company characteristics that use variables of industry type, company size, profi... see more
Ajeng Asmi Mahaputeri, I Ketut Yadnyana
The main objective of a company is to increase the prosperity and welfare of the capital owners or shareholders. One way to achieve that goal is to improve the performance of the company. The big difference in conflicting interests are supported by differ... see more
Luh Gita Andini A. P., Kadek Sumadi
Tax review is a review of the activities of the entire transaction the company to calculate the amount of tax payable and predict the potential taxes that may arise based on tax regulations. This study is investigating the application of corporate income ... see more
Indira Laksmi, Ni Made Dwi Ratnadi
Cash flow prediction is obliged to value the company abilty in making future cash flow. The purpose of the research is to know the different between capability of operating cash flow and net income to assume of future cash flow in consumer goods company. ... see more
Dian Damaiyanti, Ery Setiawan
Taxation sector contributes significantly to the revenue of a State government. Tax revenue is revenue that can be relied upon as financing development, especially the development of local government. Land and Building Tax continues to increase along with... see more
Ni Ketut Lely Aryani Merkusiwati
The market reaction is a signal given by investors on stock prices of companies in the capital market. This study aims to examine the information content of an event that announced the company. The research was conducted on all the companies listed in Ind... see more
Ni Wayan Septia Wini, Ida Bagus Putra Astika
Information asymmetry between managers and the government, causing the manager tends to do earnings management for influence magnitude of income tax. The application of the corporate governance as a control and monitoring system in companies is expected t... see more
I Gusti Agung Ayu Putri Damayanti, I Wayan Pradnyantha Wirasedana
Budgeting in the public sector is heavily influenced by non-economic factors, in the form of budgetary participation, Reputation, and Ethics. The purpose of this study was to determine the effect of Budget Participation, Reputation, and Ethics In Budget G... see more
I Gede Hendy Darmawan, I Made Sukartha
Taxes are compulsory contributions from tax subject and addressed to the state. Companies subject to tax as one that contributes the most in state tax revenue. Corporate taxation is a burden that can reduce corporate profits, while tax revenue for the sta... see more
Jeckly Dharma Jaya, Eka Ardhani Sisdyani
This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesi... see more
Ida Bagus Kade Yogi Mahendra, I Nyoman Wijana Asmara Putra
One reliable reference as the basis for decision making can be given if the financial statements have relevant and reliable information. The loss of relevance of the information can reduce even eliminate the ability of the financial statements as a predic... see more
Luh Fajarini Indah Mawarni, Ni Made Dwi Ratnadi
Dividend policy is the deciision of the profit will be distribute to shareholders as dividends or as investment financing in the future . The percentage of earnings paid to shareholders as dividends cas namely Parliament ( Dividend Payout Ratio ) . This &... see more
I Dewa Gede Agung Dwi Temaja, I D.G. Dharma Suputra
Di era otonomi daerah seperti sekarang, pemerintah daerah diharapkan mampu mengenali potensi dan sumber-sumber daya yang dimilikinya agar bisa digali dan dimanfaatkan menjadi sumber-sumber keuangan seperti pendapatan asli daerah, khususnya untuk memenuhi ... see more
Putu Adi Susanti, Pt Agus Ardiana
This research aims at testing the containing information within the announcement of right issue phenomenon at the companies of warrant issuer and non-warrant issuer at Indonesia Stock Exchange in the period of observation from 2008 until 2012. It used eve... see more
I Putu Gede Aditya Wiratama, I Gusti Ayu Eka Damayanthi
Technology development these days is so fast. This make Accounting Information System also take part in the progress. The evidence is from so many hotels that implement a computerized accounting information system. This research has purpose to know effect... see more
Ni Luh Gede Emy Lestari Dewi, Putu Agus Ardiana,SE., MM., M.Acc & Fin., Ak.
The appointment of managers by shareholders is to maximize shareholder wealth, on the other hand the manager has a different purpose, namely to maximize the welfare of the managers themselves. The goal difference lead to agency conflicts and would also ca... see more
Ni Made Yuli Kusumadewi, I Gst Ngr Agung Suaryana
This research aims to test influence of ownership structure (managerial ownership, institutional ownership) and political visibility in area of corporate social responsibility disclosures. Companies listed in BEI in 2012 was chosen as location for r... see more