30 articles in this issue
Ni Luh Putu Andriyani Pratiwi, I Gusti Ayu Made Asri Dwija Putri
Good corporate governance (GCG) is a corporate governance system that serves as a means of control to regulate the structure and mechanism of the company. Corporate governance practices can enhance corporate value by improving performance from a financial... see more
Ni Luh Dea Kemuning, Gede Juliarsa
This research was conducted to fulfill the purpose of obtaining empirical evidences on whether auditor’s reputation and company size affected the granting of going concern opinion accuracy. The accuracy of going concern opinion was proxied through company... see more
I Gusti Ayu Putri Alansari, I Dewa Nyoman Badera
Auditor switching have a definition the alternation public accountant that carried out by an entity. There are two underlying reasons, lack of regulation of related parties (in this case is the decision of finance ministers) or the policy of entity concer... see more
Ida Ayu Putri Ratnasari, Putu Ery Setiawan
Tax is an obligation that must be paid by both private and public entities of income or earnings to the government aimed at development activities in all fields. To this research to study the effect of the imposition of value added tax and motor vehicle t... see more
A.A Ayu Ganitri Putri, Ni Luh Supadmi
This study aims to determine whether the debt level and managerial ownership affect the persistence of earnings. Sampling method is purposive sampling nonprobability sampling. Data analysis method used is simple regression and multiple linear regression. ... see more
Nancy Natalie, Ida Bagus Putra Astika
This study aimed to get empirical evidence about the effect of holding cash, the bonus plan, the auditor's reputation, profitability and leverage on income smoothing. This research was conducted on the property and real estate companies listed on the Indo... see more
Ni Putu Dewik Erina, Wayan Suartana
This study aims to determine the effect of participation budgeting, budget emphasis, individual capacity, and budget goal clarity on budgetary slack. This research was conducted at the regional work units Gianyar regency. The population in this study is t... see more
Milan Novita Handayani, Naniek Noviari
The purpose of this study was to determine the influence of management perceptions on the advantage of e-billing and e-SPT VAT on tax compliance. Research was conducted at the Kantor Pelayanan Pajak Pratama Badung Utara. The population in this research is... see more
Ni Wayan Puspita Dewi, I Wayan Ramantha
The purpose of this study was to determine the ability of returning Effect on Evidence Investigative Fraud By Auditor Financial and Development Supervisory Agency Bali Province. In addition, this study also aims to determine whether Professionalism will m... see more
Luh Made Dwi Parama Yogi, I Gusti Ayu Eka Damayanthi
The aim of this study was to obtain empirical evidence about the influence of free cash flow, capital adequacy ratio and good corporate governance (GCG) in earnings management. This research was conducted on banking companies listed on the Indonesia Stock... see more
Endah Purwitajati, I Made Pande Dwiana Putra
This study was conducted to determine the effect on stock returns DER well as the size ofthe company as a moderating variable DER influence on stock returns. Samples consist of property and real estate companies listed on the Indonesian Stock Exchange (BE... see more
Pravitri Marga Kesumman, I Made Sadha Suardikha
The achieve organizational goals for employee success in achieving the targets, by utilizing the information system. Location of the research at SKPD in Denpasar City Government. Sampling technique using purposive sampling and samples used were 64 respond... see more
Ni Wayan Diah Kartika Sari, Anak Agung Ngurah Bagus Dwirandra
The purpose of this study was to determine the effect of supervision measures and organizational commitment in the performance of the auditor in public accounting firm either directly or indirectly through job satisfaction. This research was conducted at ... see more
Ni Putu Eka Mahayani, Ni K. Lely Aryani Merkusiwati
This study is an empirical study to test the effect of competition variable Machiavellian nature of the auditor and auditor independence with the ethics of the profession as a moderating variable. Data collection method used is using questionnaires distri... see more
Anom Cahaya Saputra, I G. N. Suaryana
This study is an empirical study to test the effect of variable age of the firm, company size, return on assets and financial leverage to underpricing of initial public offering on the Indonesian Stock Exchange with the observation period 2010-2013. The s... see more
Ida Ayu Radha Arestantya, I Gde Ary Wirajaya
This study aimed to determine the effect size of the public accounting firm in the moderating effect of switching auditors on audit quality. The population used in this research is manufacturing companies listed on the Stock Exchange in 2012-2014 as many ... see more
Gede Adi Sukayana, I Wayan Pradnyantha Wirasedana
Profit is one of the most risky components as the basis for the decision making of its stakeholders. Earnings information is often used as opportunistic actions resulting asymmetry of information. The purpose of this study was to examine the effect of man... see more
Putu Agustina Windasari, I Ketut Sujana
This research aims to examine the interaction budgetary participation on managerial performance withthe characteristic of management accounting system as moderating variables.This research is conducted on 34 Satuan Perangkat Kerja Daerah (SKPD) Kabupaten ... see more
Ni Wayan Wilayanti, Ida Bagus Dharmadiaksa
This research was conducted to determine the effect of personal involvement and engineering capabilities in the effective use of Accounting Information Systems (AIS) with education and training as moderating the LPD District Tegallalang. Sampling techniqu... see more
Ni Kadek Ayu Asri Anggreni, Made Yenni Latrini
The purpose of this study was to determine the effect of audit tenure on speed publication of the audited financial statements, and whether the auditor industry specialization strengthen the influence of audit tenure on speed publication of audited financ... see more
Komang Dyah Putri Gayatri, I Dewa Gde Dharma Suputra
This study aims to determine the effect of the structure of audit, time pressure, work discipline and organizational commitment to the performance of auditors. This research was conducted in the Office of Public Accountant registered at Indonesian Institu... see more
Ni Putu Eka Ratna Sari, I Ketut Suryanawa
Auditor performance is a primary judgement by client, users of audit services, and public. This study was conducted to determine the influence of role conflict, role ambiguity, and role overload on auditor performance with time pressure as a moderat... see more
Made Ayu Mentari Putri, I Made Sukartha
The purpose of this study was to obtain empirical evidence about the influence of internal and external mechanisms of corporate governance in the agency cost. This research was carried out on non-financial companies listed on the Stock Exchange in 2012-20... see more
Ni Made Suryaningsih, Eka Ardhani Sisdyani
This study aims to determine the influence of the characteristics of the local government and audit opinion on the financial performance of local governments in all urban districts in Indonesia. The samples used were as many as 295 districts / cities usin... see more
Putu Yoga Artanaya, I Ketut Yadnyana
The purpose of this research is to know the influence of the participation of the users of accounting information system on performance with the capability of users as variables moderation. This research was conducted on the All-round Cooperative Efforts ... see more
I Gede Prayuda Budhiartama, I Ketut Jati
This study aims to determine the Influence Attitudes, Awareness and Knowledge Taxpayer Compliance land and building at taxpayer pays tax on land and buildings in the city of Denpasar. A sample size of 132. 743 taxpayer in 2014 as the population was determ... see more
Made Fajar Paramartha, I Gusti Ayu Nyoman Budiasih
The purpose of this study was to determine whether there is the phenomenon of flypaper, Local Revenue (PAD), and Special Allocation Fund (DAK) in Regency / City in the province of Bali. The study population was all regencies / cities in Bali, sampling tec... see more
A.A Sagung Desy Pratami, Ni Made Adi Erawati
This study aim to determine the effect of budgetary participation on budgetary slack with budget emphasis and environmental uncertainty as moderating variables in star hotels in Badung Regency. Three star hotels and above chosen as the study location beca... see more
Dewa Gede Yudha Dananjaya, Putu Agus Ardiana
This study aims to prove the influence of institutional ownership in earnings management to the proportion of independent board as moderating variables. The research sample is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 as many... see more
Ike Faradina, . Gayatri
This study aims to determine the effect of Intellectual Capital and Intellectual Capital Disclosure Financial Performance Against Companies incorporated in LQ45 Index 2010-2014. The results of the study could provide insight for stakeholders to understand... see more