30 articles in this issue
Ni Putu Linda Ayu Utari, Maria M. Ratna Sari
The purpose of this study was to obtain empirical evidence of the influence of asymmetry of information, leverage, managerial ownership and institutional ownership on earnings management. This study was performed on companies listed on the Stock Exchange ... see more
I Gusti Ngurah Artawijaya, IGAM Asri Dwija Putri
Auditor in providing qualified audit opinion is required to maintain its independence. Issuance of going concern audit opinion is that it is not expected by the company. The existence of the audit committee as a corporate governance mechanism is believed ... see more
I Gusti Agung Dwitariani, I D. G. Dharma Suputra
This report aimed to review auditor’s experience influence on the audit quality. In addition, the research-also aimed to know whether integrity would moderating auditor’s experience influence on audit quality. The study was done in akuntan public office i... see more
Putu Surya Pratiwi, Ni Luh Supadmi
Tax compliance is the most important aspect in the taxation system in Indonesia by adopting self-assessment system that gives authority, trust, responsibility to the taxpayer to compute, calculate, pay and self-reported the amount of tax payable. In order... see more
A.A. Sagung Istri Agung Widyanti, I Dewa Nyoman Badera
This study aims to determine the effect financial distress to the auditor switching to the auditor's reputation as a moderating variable. This study was performed on companies listed on the Stock Exchange from 2010-2014. Total population of 149 companies ... see more
Made Ayu Prilla Winda Puspita, I Made Karya Utama
This research aimed to determine empirically the effect of audit quality and audit fee for the integrity of the financial statements and audit fees in the audit quality moderating influence on the integrity of financial statements. The theory used in this... see more
Tri Nindya Dharma Patni, I Ketut Sujana
The purposet of this research is to find empirical evidence of earnings management at the end CEO tenure. Then, to prove the existence of difference of market response on earnings management that occurred around CEO turnover. The sample used in this study... see more
Gde Adi Pradnyana, Made Adi Erawati
The purpose of this study was to analyze and get the empirical evidence difference Local Revenue (PAD) before and after decentralization at district / city in the province of Bali. Determination of the saturated sample using sampling techniques and obse... see more
I Gede Suka Danayasa, I Made Sadha Suardikha
This study aims to determine the effect of the internal control components on the BPR in an effort to decide the provision of credit. The samples in this study using proportionate stratified random sampling method, the number of observations of 8 samples.... see more
I Gst Ngr Agung Bayu Pati, Ida Bgs. Putra Astika
The purpose of this study uses the fundamental variables in terms of financial ratios in predicting dividend policy. The research sample was determined by census method that is as much as 15 (fifteen) companies included in the food and beverage industry a... see more
I Gede Aditya Pramana, I Ketut Yadnyana
Implementation of social responsibility (CSR) has been widely applied to various types of companies, including the non-profit corporation. This is because the implementation of CSR is able to affect the company's performance. This reasearchin on companies... see more
Zuli Widyawati, I Made Sukartha
This study aimed to obtain empirical evidence about ability information of earning and cash flows in predicting future cash flows year 2012, 2013 and 2014. Prediktors of earning and cash flows will be compare to determine the better predictorin predicting... see more
Kadek Dwiyani Ciptana Putri, Ni Ketut Rasmini
The purpose of this study was to determine the effect of auditor switching on the quality of the audit with the audit fee as moderation. The data used in this study was obtained from BEI is a manufacturing company that publishes the complete audited finan... see more
Gede Ferdi Williantara, I Gusti Ayu Nyoman Budiasih
This study aims to determine the influence of local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI). This study uses a sampling saturated, with a total sample... see more
Yohanes Berchmans Adi Wicaksono, Anak Agung Ngurah Bagus Dwirandra
The purpose of this study to determine the ability of organizational commitment as moderating compensation and the time pressures on job satisfaction auditor. The study population was 45 auditor of Public Accounting Firm (KAP) in Bali with purposive sampl... see more
Ni Ketut Junika Dewi, Made Gede Wirakusuma
This research aims to analyze the implementation of good governance, locus of control, audit structure and leadership style as a predictor of the performance of the internal auditor at PT Astra Honda Motor Bali Province. Study choose throughout the sales ... see more
Komang Mariani, Made Yenni Latrini
This study aimed to examine the effect of auditor’s reputation, tenure audit, the audit committee, the interaction between the audit committee and the auditor's reputation as well as the interaction between the audit committee and audit tenure on audit re... see more
Aditya Paramarta, Agus Ardiana
This study aims to determine how the effects of the financial compensation and support management on the performance of the internal auditor as well as the moderating effects of internal auditor assignment period to the effects of financial compensation a... see more
Ida Ayu Dewi Widnyani, Ketut Alit Suardana
This research aimed to get empirical evidence about the influence of socialization of taxation, tax penalties and perceptions the accountability of public services on tax compliance in paying motor vehicle tax in License Bureau Tabanan. The theory used is... see more
Ida Bagus Ega Pradnyana Putra, Ni Gusti Putu Wirawati
Corporate governance is becoming a very important issue with the monetary crisis ever to hit Asian countries, associated with the emergence of various claims against the company management in a professional and transparent. Weak corporate Governace often ... see more
Ni Made Ampriyanti, Ni Kt Lely Aryani Merkusiwati
The purpose of this study was to determine the effect of long-run tax avoidance on firm’s value with executive character as moderating variables. Research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2014. Metho... see more
Ida Bagus Gede Bayu Permana, I Dewa Nyoman Wiratmaja
Based on Government Regulation No. 71 Year 2010, which was confirmed by the Minister of Home Affairs number 63 in 2013, that the provincial government, district and city already must implement accrual-based financial statements in the financial statements... see more
A. A. Ayu Uccahati Warapsari, I G.N. Agung Suaryana
The purpose of this study is to understand the direct and indirect influence of managerial and institutional ownership to a firm’s value with debt policy as an intervening variable. This study is conducted in a manufacture companies listed in Indonesian s... see more
Timothius Tandio, A.A G.P Widanaputra
This research aims to test an effect of capital market training, return, perception of risk, gender and technological advances to interest of investment. The researcher wish to see factors that affect investment interest of university student which notabe... see more
I Made Wahyu Cahyadi, I Ketut Jati
This research aimed to determine the effect of awareness of taxpayers, dissemination taxation, accountability of public services and tax penalties on taxpayer compliance PKB in Manunggal joint office administration system under one roof (SAMSAT) Denpasar.... see more
I Wayan Pion Janartha, Bambang Suprasto H.
This research aimed to get empirically the effect of firm size, the existence of an audit committee and leverage to audit delay. The theory used in this research is the Positive Accounting Theory and Signaling Theory. The population used in this study are... see more
Rajendra Prasada Bangkara, Ni Putu Sri Harta Mimba
The use of internet technology banking is a way to perform banking transactions using the Internet network that allows customers to transact. The purpose of this study was to determine the effect of perceived usefulness and perceived ease of use, the inte... see more
I Wayan Adi Wiguna, I Wayan Pradnyantha Wirasedana
This study aimed to examine the effect of budget goal clarity on budgetary slack and to determining the commitment of organization and the information asymmetry in moderating influence budget goal clarity on budgetary slack in the regional government of B... see more
Ida Ayu Made Dwiki Paramitha, Gayatri .
This study aims to determine the effect of the budget target accuracy , the system of public sector managerial control and reporting systems on performance accountability . Methods of data collection in this research is using survey method. Population in ... see more
Siti Ro'fah Ayuningsih, Putu Ery Setiawan
The purpose of this study was to determine the effect of applying a tax review of corporate income tax and withholding tax Income Tax Article 21, 22, 23, 24, 25, 26 and 4 (2) , The method used in this research is descriptive method that compared the resul... see more