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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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