30 articles in this issue
I Kadek Yudi Aristianto Putra, I G. A. M. Asri Dwija Putri
Management participation in the budgeting process tends to cause budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect on the budgetary participation and budgetary slack determine personal char... see more
Komang Kartika Tri Pradani, Ni Made Adi Erawati
This study aims to provide empirical evidence of the effect of budget participation, job relevant information, budget goal clarity and capacity of the individual to the emergence of budgetary slack. This study was conducted on 54 SKPD Badung data collecti... see more
Ni Putu Putri Wirasari, Maria M. Ratna Sari
The purpose of this study was to determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and growth of cooperatives on the profitability of business cooperatives in South Denpasar District Year 2012-2014. The study... see more
Ketut Gede Widhi Artha, Putu Ery Setiawan
This study aims to determine the effect of moral obligation, the quality of services, and tax penalties against an individual taxpayer compliance in the scheme of PP 46 In 2013 in North Badung STO. This study uses a questionnaire as a method of data colle... see more
Clara Azelia Devi, I Dewa Nyoman Badera
The purpose of this study was to determine the effect of firm size on giving opinions going concern and the existence of audit committee in moderating the effect of firm size on giving opinions going concern. The study was conducted at the manufacturing c... see more
Desak Putu Putri Pramesti, Ni Ketut Rasmini
The purpose of this study was to examine the effect of locus of control, integrity, due professional care and expertise audit on audit quality (case studies on public accounting firm in Bali. The study was conducted at all offices of the Office of Public ... see more
Ni Ketut Ayu Purnamaningsih, Dodik Ariyanto
Thisresearch aims to determine whetherthefactor ofgender,age, educational level, andsocio-economic status caninfluence the ethical perception of accounting students as candidates for professional accountants. This research was conducted at the Faculty of ... see more
Mirah Pradnya Paramita, I Gusti Ayu Nyoman Budiasih
The purpose of this study is to obtain the empirical evidence of the effect of tax system, justice, and technology of taxation on taxpayer perception about tax evasion. This study is located at Kantor Pelayanan Pajak (KPP) Pratama Badung Utara and the pop... see more
I Ketut Prasantia Noor, Ida Bagus Putra Astika
The purpose of this study was to determine differences in financial performance before and after the turn of the CEO and the market value before and after the change of CEO. This research was conducted in a manufacturing company doing CEO turnover and lis... see more
Ni Made Adhika Verawati, Made Gede Wirakusuma
Audit delay is the length of time the examination Completion As measured from the Closing Date Up to Date Company books Audited Financial Statements issued. Singer study aimed to investigate the influence of change of auditor review , reputation of KAP , ... see more
Ni Made Ayu Krisna Dewi, I Gst Ngr Agung Suaryana
This study aims to determine the effect of the volume of stock trading, leverage, and the interest rate on stock price volatility. This research was conducted at the Indonesian Stock Exchange by selecting a sample of companies listed in the LQ 45 in 2010 ... see more
Nyoman Indah Sadewi, I D G Dharma Suputra
The purpose of this study was to determine the influence of expectation gap on the performance of auditors and to determine the ability of integrity in expectation gap moderating influence on the performance of auditors. The research was done at KAP Bali ... see more
Kadek Agus Santika Putra, Made Yenni Latrini
This study aims to determine the effect of intellectual, emotional intelligence, spiritual intelligence, and organizational commitment on performance auditor in public accounting firm in Bali. Sampling technique used in this research is the method of samp... see more
Amadeus Vincent Reziario Nugraha, Gede Juliarsa
The aim of this study was to determine factors that affect acceptance of accounting information systems based on information technology in hotel Gianyar. Model TAM (Technology Acceptance Model) are used as variables or constructs in this study. TAM model ... see more
Ni Ketut Apriliawati Putra, Ketut Alit Suardana
This study was conducted to determine the ethical culture of the organization as the moderating variable influence ethical orientation on ethical considerations auditor. This research was conducted in Bali, samples taken as many as 80 people with purposiv... see more
Ida Ayu Made Aletheari, I Ketut Jati
This research aims to prove empirically the effect of earning per share, price earning ratio, and book value per share on stock price. The sample of this research is 42 companies from its population which has 61 property sector companies that listed in In... see more
Putu Krisna Wijayanthi, I Ketut Budiartha
This research aimed to get empirical evidence of the effect of going concern audit opinion and the ability to moderate the influence of financial distress going concern audit opinion on the timeliness of the publication of the financial statements of comp... see more
I Made Yogi Pradnyana Sugitha, Ni Luh Supadmi
This study aims to demonstrate empirically the effect of company characteristics and advertising expenses at tax avoidance measures. Characteristics measured by the company's liquidity, leverage, profitability, company size, and earnings quality. The popu... see more
I Wayan Maha Hredaya Dharma, Naniek Noviari
E-filing users are more than 7 million in 2016. Number of users also show significant growth in 2014 and 2015 each about 1 million and 2 million users. The intensity of taxpayer’s behavior in using e-filing is taxpayer willingness to use e-filing and reu... see more
Ni Putu Nathania Suryani, Putu Agus Ardiana
This study aims to determine the effect of switching auditors and managerial ownership on firm value proxied by the price book value (PBV). This study was performed on companies listed on the Stock Exchange 2011-2015 period. This study uses multiple regre... see more
Ni Putu Dian Arsita Yanti, I Gusti Ayu Eka Damayanthi
The purpose of this reseacrh is to obtain an empirical evidence from effect of firm size, auditor reputation, managerial ownership and public ownership to income smoothing practice. This reseach was carried out manufacture company that listed in Indonesia... see more
I Gusti Putu Mira Wianti, Eka Ardhani Sisdyani
This study aims to empirically scrutinize the influence of accountability, budgetary target clarity and budgetary participation on managerial performances of government task units in Denpasar city. This research uses primary data obtained from the questio... see more
Ni Putu Winda Wulandari, I Made Karya Utama
The purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the reputation capable public accounting firms in the moderating influence of the profitability and solvency of the audit delay. T... see more
Ni Luh Gede Krisna Dewi, Made Mertha
The purpose of this study was to analyze the effect of perceived usefulness , perceived ease of use and the use of a software audit on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province . This research was conducted at PT . B... see more
I Kadek Agastia Maha Putra, I Made Pande Dwiana Putra
Currently the information system technology is growing rapidly, one of which is used for the betterment of the company. The technology used is an accounting information system (AIS). The company’s succes is determined by the employee performance. The purp... see more
Ni Wayan Lisna Widyantari, I Made Sadha Suardikha
This research aimed to determine the effect of training and educational programs, personal work experience and participation in the management of Usage Effectiveness of Accounting Information Systems. The theory used in this research is the theory of Tech... see more
I Made Dwi Darma Artanaya, . . Gayatri
The purpose of this study was to test the effect of accounting information system effectiveness on individual performance and to determine the moderating influence confidence in the effectiveness of the accounting information system of individual performa... see more
Nyoman Tri Nurasta Amerthajaya, Ni Ketut Lely Aryani M
This study aims to determine the effect TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province . The data collection is done by distributing questionnaires to all auditors in ... see more
Putu Dewi Suryantari YS, I Gusti Ketut Agung Ulupui
The purpose of this study is to determine the performance of tourism in Bali in 2015. The data used in this research is the realization of the financial achievement of the Bali Tourism Office located on Government Agencies Performance Accountability Repor... see more
A.A Sagung Ary Nur Arista, I Wayan Suartana
This study was to determine the effect of accountability and transparency in the budget with the understanding of the performance of government accounting standards as a moderating variable. The theory used in this research that is agency theory. Research... see more