21 articles in this issue
Citra Kartika Sari, Ni Gusti Putu Wirawati
The main purpose of the establishment of a company regardless of the type of business is to maximize shareholder wealth, or to maximize the company's stock price therefore presents the company's financial statements to provide information about the health... see more
I Wayan Gde Yogiswara Darma Putra, Dodik Ariyanto
This study aims to determine the effect of the quality of human resources, communications, organizational commitment, and leadership style to the readiness of the application of the accrual-based government accounting standards. The analytical tool used i... see more
K Ari Suryani JW
LPD is an institution that was established specifically for the welfare of society Pakraman one of them in the city of Denpasar. Thei purpose of study to determine whether thei level ofi cash flows, loan to deposit ratioi ( LDR ), the ratio of operating c... see more
Gusti Ayu Pradnyanita Dewi, Maria M. Ratna Sari
Tax avoidance is tax evasion efforts to comply with taxation and use strategies in the field of taxation that are used . This study has purpose to determine the influence of executive incentive, corporate risk, and corporate governance against tax avoidan... see more
Ni Made Dwiyana Rasuma Putri
Tujuan dari penelitian ini adalah untuk menganalisis perbedaan tingkat kepuasan kerja pada perbedaan locus of control yaitu internal dan eksternal. Data penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik wilayah Provinsi Bali ya... see more
Marni Sepian Dewi, I Gusti Ngurah Agung Suaryana
Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility (CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen... see more
Ida Ayu Kayika Apsari, I Made Sadha Suardikha
Health of BPR can be defined as the ability in performing operations on a period to the next. It is necessary to be considered by management of BPR in carrying out operational activities and budget plans BPR, monitoring every activity that have been imple... see more
Ni Ketut Karlina Prastuti, I Gusti Ayu Nyoman Budiasih
One of the long-term goals to be achieved by a company is a high increase in the value of the company. There are several factors that can affect the value of the company, one of them is good corporate governance (GCG). The purpose of this study was to det... see more
Made Indira Dwijayanti, Made Gede Wirakusuma
IPO is an activity of a company before enter the secondary market. The stocks will be traded to the investor which is invest in a capital market.The initial price should be dealed between the company and the underwriter.The aim of this research is to test... see more
Ni Ketut Ayu Paramita, Ni Made Yenni Latrini
Improving the quality of audits required to increase investor confidence in the company's financial statements. Competent and independent is one of the conditions produce a quality audit. Discretionary accruals are used as a measure of audit quality. The ... see more
I Made Indra Widhyawan, Ida Bagus Dharmadiaksa
Income smoothing is the management effort to reduce fluctuations in reported earnings to achieve the desired level of profit. Income smoothing can improve the relationship between management and external parties for the performance of the company becomes ... see more
Ida Ayu Wulandari, Bambang Suprasto Herkulanus
Earnings Response Coefficient is one method that is often used to measure the quality of earnings . The higher the ERC , the earnings quality is getting better . Earnings quality will not mislead users of financial statements information in making decisio... see more
Ida Bagus Gede Waisaka Putra, I Made Karya Utama
Corporate social responsibility disclosure and accounting profit is important to know information for investors to predict stock returns to be earned. This research was conducted throughout the 2011-2013 year mining company listed on the Indonesia Stock E... see more
Ayu Dewi Suryani, Eka Damayanti
The company’s activity can’t be spared from the agency conflict between management (agent) and shareholder (principal) which is the impact of the differences in the interests of the two sides. The preassure to meet the targeted performance urged mangers t... see more
Oka Dhananjaya Bhujangga, Ni Made Adi Erawati
The purpose of this research is to ancover the effectiveness and the contribution of local taxes in the local revenue in the city of denpasar and badung district and to know the difference was the effectiveness and the contribution of local taxes on a loc... see more
Astrid Tresnanty, A. A. G. P Widanaputra
This research was conducted in order to know the effect of participatory budgeting on budgetary slack with managerial trusts as an intervening variable. The sample in this study are 160 officials in faculties and departments at Udayana University who part... see more
Made Windi Ariani, Putu Agus Ardiana
LPD as a driver of economic development in the traditional village environment has an important role to improve the welfare of rural communities in particular manners. The existence of LPD in Badung regency has increased. These developments must be follow... see more
I Made Gheby Kusnadi, Dewa Dharma Suputra
Widespread public accounting firm needs an independent party, demanding a public accounting profession to increase the performance, so that the resulting output can be relied upon for those in need. Performance Public Accounting Firm (KAP) quality is larg... see more
Ida Ayu Ivon Trisnayanti, I Ketut Jati
The increase in tax revenues in Indonesia related to the application of the Self Assessment system . Application of self assessment system causing tax arrears . To overcome these problems, carried out inspection and tax collection is a series of actions i... see more
I Made Dwi Kresna Ratha, I Wayan Ramantha
This study was conducted to determine the effect of due professional care,. accountability,. the complexity of the audit,. and time budget pressure on audit quality in the public accounting firm in Denpasar. Source of data in this study are primary data i... see more
A.A. Putu Merta Budiyasa, Eka Ardhani Sisdyani
This study aims to provide empirical evidence about the effect of gross profit, operating income, net income and operating cash flow as predictor of the future cash flow. The study was conducted on companies listedson the Indonesia Stock Exchange. The sam... see more