30 articles in this issue
Ni Komang Putri Sari Talamaosandi, Made Gede Wirakusuma
The purpose of this study was to determine the influence of the working environment, social values, consideration of the labor market, and personality in the perception of career choice of students majoring in accounting as a public accountant. This study... see more
Anak Agung Ngurah Krisna Permana Umawan, I G A M Asri Dwija Putri
The Companies moved abaout tourism industry or hospitality sector today is equally to implement CSR activities. The development of CSR in the tourism sector, especially the hotel does not run as fast as the other business sectors. CSR is a form of corpora... see more
Ida Bagus Brahmananda, I.D.G Dharma Suputra
This study aimed to compare the health level of PT. Bank BPD Bali using CAMELS method and RGEC. This research is descriptive with quantitative approach. The object of this research is financial statements. Regional Development Bank Bali 2012-2014. Data co... see more
Kadek Ricky Ardie Suprapta, Putu Ery Setiawan
This study aimed to examine the effect of workload, job satisfaction, self-efficacy and time budget pressure on the performance of auditors public accounting firm in the province of Bali. The theory used in this research is the Expectacy Theory. The study... see more
Nanang Bayudi, Ni Gusti Putu Wirawati
Going concern audit opinion issued an audit opinion by the auditor to determine whether the company can maintain its viability. Going concern is one of the most important concepts underlying financial reporting and auditor's responsibility to determine th... see more
Gahani Purnama Wati, I Wayan Putra
Quality of earnings is earnings that reflects the continuation of earnings in the future, which is determined by the components of accrual and cash condition that indicates the actual financial performance. In This study aims to determine to the eff... see more
I Gusti Ngurah Indra Pramaswaradana, Ida Bagus Putra Astika
This study aim to provide empirical evidence about the effect of audit tenure, audit fee, auditor rotation, auditor specialization, and age of publication on audit quality. The population in this study is all of manufacturing company listed in Indonesia S... see more
Putu Karina Riyandari, I Dewa Nyoman Badera
Financial statement is necessarily to be audited by the public accountant as the third party outside the company in order to avoid error occurred. Financial statement which has been audited is more credible. The aim of this study is to provide empirical e... see more
Dody Cipta Saputra, I Nyoman Wijana Asmara Putra
The purpose of this study to determine how the influence of budget participation and asymmetry of information on budgetary slack and how committed the organization can affect the relationship of budget participation and information asymmetries in the thre... see more
Ni Gusti Ayu Ratih Ary Winadi, I Made Mertha
Appropriateness of granting the auditor's opinion can be assessed based on the factors affecting the level of materiality considerations. The purpose of this study is to provide empirical evidence of the influence of the independence, professional skeptic... see more
Widya Prawita, I Wayan Pradnyantha Wirasedana
Budget is a statement regarding the estimation of the performance to be achieved during certain period of time stated in the financial measures. The purpose of this study are determine the effect of budget participation to budget slack with leadership sty... see more
Ida Ayu Widyawati, Maria M. Ratna Sari
This research aimed to determine the effect of organizational commitment on managerial performance, and to determine the ability of a locus of control as moderating to influence of organizational commitment on manajerial performance. 44 samples used with ... see more
Putri Setyastrini, I Gde Ary Wirajaya
This research aims to get empirical evidence about the influence of accrual and real earning management on corporate social responsibility disclosure intensity. The study held at winners of Indonesia Sustainability Reporting Award in 2014-2015. Accrual ea... see more
Anak Agung Puteri Kusuma Dewi, I Made Pande Dwiana Putra
Earnings quality is important for investors who use financial statements for purposes of the contract and investment decision making. This study aimed to investigate the effect of leverage and the size of the company on earnings quality is measured using ... see more
Ni Kadek Okta Yasi Katini, Ketut Alit Suardana
Tax compliance is a situation where the taxpayer meets all tax obligations and the exercise of the right of taxation. For that, tax compliance is high it is necessary to note the factors that influence taxpayer compliance. The purpose of this study ... see more
I Made Bhaskara Sastra, Ni Made Adi Erawati
This study aimed to examine the effect of the application of the principles of good corporate governance: transparency, accountability, responsibility, independency, fairness and culture tri hita karana (THK) on financial performance Lembaga Perkreditan D... see more
Dwi Indri Mutia Mahayani, . Gayatri
Financial distress in public sector caused by internal or external factor and described by the government’s incapable in giving the standard public service. The purpose of this study is to determine the effect of fiscal autonomy and level of capital outla... see more
Ni Made Dwi Safitri Sadia, I Ketut Sujana
The value of company is a proxy that describes the prosperity of our shareholders. This study aimed to get empirical evidence of institutional ownership, managerial ownership and free cash flow in the value of the company with the debt policy as interveni... see more
Luh Kadek Githa Bella, I.G.N Agung Suaryana
The establishment of the company's goal to optimize the company's earnings, thereby enhancing the welfare shareholders and its impact on increasing the company's value. This research to know influence of Investment Opportunity Set (IOS) and the disclosure... see more
Putu Milan Pradnyantari, Anak Agung Ngurah Bagus Dwirandra
PAD and Capital Expenditure allegedly not always a linear effect on Human Development Index, due to contingent factors that affect this relationship, the factor is General Allocation Fund. This study aims to determine the effect of PAD and Capital Expendi... see more
Ni Made Jeny Lestari Dewi, I Wayan Suartana
The profit growth was an increase in profit or reduction earnings in certain periods expressed percentages. Asset growth is the variable that reflects the size of a company. This study uses five factors to affect profit growth as well as the impact on ass... see more
Ni Made Lamita Sari, I Dewa Nyoman Wiratmaja
This research aims to determine the of budget emphasis moderating effect of budgetary participation and information asymmetry on budgetary slack. Research is located in community bank or Bank Perkreditan Rakyat (BPR) Gianyar regency. The sample was select... see more
Ni Komang Urip Krisna Dewi, Gede Juliarsa
The purpose of this study is to determine the effect of computer anxiety, computer attitude, internal locus of control, and the effect internal locus of control as moderating variabel to moderate computer anxiety and computer attitude to self efficacy in ... see more
I Gusti Ayu Puspita Dewi, Agus Indra Tenaya
This study aimed to determine the effect of professional ethics, self-efficacy, spiritual intelligence, intellectual intelligence, and emotional intelligence on auditor performance. This study was conducted in the Bali provincial Public Accounting Firm re... see more
Made Rara Virginia Nirmala, Made Yeni Latrini
Audit judgment is an auditor's judgment response to information affects decision-making documentation evidence and the auditor's opinion on financial statements. The aim research to empirically examine influence of auditor expertise, obedience pressure, a... see more
Kadek Upawita Candra Pertiwi, Ketut Budiartha
Research was conducted in public accounting firm in the area of ??Bali with the primary data collection method using questionnaire. Samples analyzed by 33 respondents, and research using purposive sampling method. Data have been valid and reliable, ... see more
Ira Kusumawardani, I Putu Sudana
Corporate Social Responsibility is a concern for the company to maintain its legitimacy and reputation. The purpose of this study is to empirically demonstrate the effect of foreign ownership, independent board of directors, company size, and profitabilit... see more
A A Gede Wiryakriyana, Ni Luh Sari Widhiyani
This study aimed to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange year period 2013-2015. Factors tested in this study is the size of the company, leverage, switching auditors, and internal contro... see more
Putu Diah Aryastuti Sanjiwani, I Ketut Jati
Tax amnesty policy events will lead market to quickly respond the information that makes the stock market be more sensitive to the surrounding events. This study aims to examine and analyze the reaction of investors to the tax amnesty policy events during... see more
Ni Putu Pradnyamitha Devy Handayani, Gerianta Wirawan Yasa
A stock split is an action undertaken by issuer to break down the original value of shares into the smaller ones in order to increase the number of shares in market without making any raising in the paid-up capital. This study aims to provide empirical ev... see more