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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.16, No.2, Agustus 2016 Year 2016

30 articles in this issue 

I Gst Ngr Hiwa Sawaka K, I Gusti Ayu Made Asri Dwija Putri

CSR is the responsibility of the company in improving social inequality and environmental damage caused by the company's operational activities. Corporate responsibility should be based on the triple bottom lines. This study aims to determine the disclosu... see more

Pags. 837 - 864  

Gusti Ayu Sidney, Maria M. Ratna Sari

This study was conducted to determine the effect on the performance of good corporate governance of LPD in Denpasar as well as good corporate governance determine the effect on the performance of LPD in Denpasar moderated by organizational commitment. Per... see more

Pags. 865 - 894  

A.A Lina Triadi, I.D.G Dharma Suputra

These research having an intention to analyze the authority of the internal control and the application of Good Corporate Governance principles on managerial performance. Managerial performance quantity is the one of important factor for company. Manager ... see more

Pags. 895 - 920  

Kadek Dwi Mahendra Yasa, Ni Gusti Putu Wirawati

This study aims to determine the effect of net profit margin, current ratio and debt to equity ratioin the dividend payout ratio. Selection ofthe sample with purposive sampling method was tested with data analysis technique multiple linear regression. Pop... see more

Pags. 921 - 950  

Ni Nengah Sureni Yuniarthi, I Ketut Sujana

This research was conducted at the company registered the Indonesia Stock Exchange. The number of samples taken are 483 company, with purposive sampling method. The analysis technique used is the one sample t-test (one-samples t test) and two different te... see more

Pags. 951 - 977  

A. A. Paramita Primasari, I Made Sukartha

This study aimed to determine market reaction after male-to-female (MTF) CEO turnover announcement and compared it with market reaction after male-to-male (MTM) CEO turnover announcement. This research was conducted on companies on Indonesian Stock Exchan... see more

Pags. 978 - 1006  

I Gede Agus Angga Saputra, Ida Bagus Dharmadiaksa

This research discusses abaout effect of interest rate, exchange rate, leverage and profitability in stock returns. Stock returns in this research is the level of benefits of owning a stock investor on investments made in the property company to go public... see more

Pags. 1007 - 1033  

Grece Setiawan Yuliana, Made Yenni Latrini

This study aims to determine the effect of emotional intelligence, spiritual intelligence, intellectual intelligence, and independence on the perfomances of the auditors at KAP in Bali. The samples were selected using technique non probability sampling wi... see more

Pags. 1034 - 1062  

Kadek Kristiana Dewi, Gerianta Wirawan Yasa

The purpose of this study was to determine the effect of corporate governance, profitability, liquidity and solvability on bond rating. The population used in this study is a registered company in Indonesia Stock Exchange 2002-2013 period and the sampling... see more

Pags. 1063 - 1090  

Ida Ayu Dwi Laksmi Pratiwi, Ketut Alit Suardana

Auditor's experience is one of factors identifying errors in the analytical process. Who have more experience on the financial statements would be able to provide a reasonable explanation for the error client's financial statements and impact on audit qua... see more

Pags. 1091 - 1120  

Ni Made Mila Rosa Desmayani, I Made Sadha Suardhika

The purpose of this study was to determine the effect of participatory budgeting, locus of control and reward to the budgetary slack. Methods of data collection in this study using a questionnaire technique. This study population throughout the five-star ... see more

Pags. 1121 - 1148  

Daniel Eka Prasetya, Dodik Ariyanto

The study aims to test the market response to the accounting performance information as well as the implications of the corporate life cycle theory on it. The data this study is all the company's manufacturing listed on the Indonesian Stock Exchange from ... see more

Pags. 1149 - 1177  

Ida Bagus Gede Krisna Junanta, I Dewa Nyoman Badera

This study aims to determine the effect of independence and accountability on the audit's quality and also to determine whether the work discipline moderates the influence on the independence and accountability of audit's quality. The study was conducted ... see more

Pags. 1178 - 1209  

Inten Pratiwi Sucandra, Ni Luh Supadmi

Taxpayer compliance restaurants in the Badung regency has an important role to increase local revenues, because taxes restaurants in the Badung regency has a great potential for optimized acceptance. The purpose of this study was to determine the effect o... see more

Pags. 1210 - 1237  

I Gusti Agung Made Wira Pratiyaksa, Ni Luh Sari Widhiyani

The development of technology in today's times, leading information technology will continue to evolve subsequently affects every stage of the audit process. Auditors are expected to apply Computer Assisted Audit Techniques as one influence on the develop... see more

Pags. 1238 - 1263  

Viona Rizqi Amelia, I Ketut Yadnyana

The purpose of this study was to determine the effect of good corporate governance, family ownership and institutional ownership against the cost of equity. The sample used in this study amounted to 165 companies manufacturing sub-sectors of basic industr... see more

Pags. 1264 - 1289  

Ida Ayu Enny Kiranayanti, Ni Made Adi Erawati

This study aims to determine the effect of the competence of human resources, internal control systems and an understanding of the regulation of government accounting system based akrualterhadap quality of local government financial reports Badung. The ap... see more

Pags. 1290 - 1318  

I Gusti Ayu Gita Maheswari, I Ketut Suryanawa

The purpose of this study was to determine the effect of the bank with RGEC method and size of the company to the value of the company. The health of banks arranged by Bank Indonesia from 2012 was measured using the method RGEC (risk profile, good corpora... see more

Pags. 1319 - 1346  

Gusti Ngurah Rakatenda, I Wayan Putra

The purpose of this study was to examine the effect of leverage, profitability, company size, tenure of audit and auditor reputation on a going concern audit opinion. This research was conducted at the manufacturing companies listed in Indonesia Stock Exc... see more

Pags. 1347 - 1375  

Luh Ayu Pujiastini Utari, I Made Mertha

The purpose of this study is to proof the empirical of the influence book tax differences on the earnings persistence moderated by corporate governance in all of the companies that have been registered in BEI on period 2011-2014. Method of sample selectio... see more

Pags. 1376 - 1404  

Luh Gede Ardi Tresnayani, ' Gayatri

This study aims to determine the effect of budget participation, information asymmetry, the capacity of individuals, and the clarity of the budget targets for potential budgetary slack. This research was conducted at the regional work units Bangli regency... see more

Pags. 1405 - 1432  

I.B. Oka Surya Wibawa, I.B. Putra Astika

This study aims to determine the effect of profitability (ROA) and leverage (DER) in bonus shares. This research was conducted in all companies listed on the Indonesia Stock Exchange 2000-2014 period. The sample was 45 companies. The sample in this resear... see more

Pags. 1433 - 1460  

Putu Yutika Ariestya, Putu Agus Ardiana

The aim of this study was to determine the influence of GCG implementation of the risk management and performance of companies in the financial sector listed on the Indonesia Stock Exchange (BEI). GCG implementation is proxied by the Corporate Governance ... see more

Pags. 1461 - 1488  

Luh Ayu Alita Ermayanthi, Ni Ketut Rasmini

This study was conducted to determine the effect of due professional care in the performance of the auditor as well as the moderating influence of integrity in the relationship between due professional care in the performance of auditors. Research method ... see more

Pags. 1489 - 1515  

I Gusti Ayu Shinta Meitasari, I Gusti AYu Nyoman Budiasih

This research aim was conducted with the purpose is to determine the effect of firm size, capital structure, and loan to deposit ratio (LDR) to the financial performance of LPD in Jembrana. The sample used in this study is as much as 56 LPD located in Jem... see more

Pags. 1516 - 1543  

Ni Luh Putu Desy Musktikayani, A.A.N.B Dwirandra

This study aims to determine the effect of task complexity, time pressure on the performance auditors with tri hita karana culture as moderating the public accounting firm in Bali. The data collection method used was a questionnaire with non-probability s... see more

Pags. 1544 - 1573  

Yuli Pitaloka, A.A.G.P Widanaputra

This study aimed to determine the effect of competence and independence of the auditor integrity as moderating the public accounting firm in the province of Bali. Sampling technique used in this research is purposive sampling with the number of samples ob... see more

Pags. 1574 - 1603  

I Dewa Made Sukadana, Made Gede Wirakusuma

This study was conducted to determine the effect on the relationship between the firm's reputation going concern audit opinion and audit delay in switching auditors. The population in this study are all companies listed on the Indonesia Stock Exchange in ... see more

Pags. 1604 - 1634  

I Gusti Ngurah Agung Dananjaya Putra, Gede Juliarsa

The aim of this study was to determine the effect of task-technology fit against individual performance at Maya Sanur Resort & Spa. This research was done in Maya Sanur Resort & Spa by using a sample of 41 respondents. Methods of data collection using the... see more

Pags. 1635 - 1660  

Made Wisnu Prawirasuta, Putu Ery Setiawan

Taxpayer compliance is an attitude or behavior of a taxpayer who caary out all obligations of taxiation. Issues regarding taxation compliance becomes important because disobedience taxation simultaneously will cause tax evasion attempts, resulting in redu... see more

Pags. 1661 - 1686