Journal title
ISSN: 2302-8556    frecuency : 4   format : Electrónica

Issues

      see all issue


Skip Navigation Links.

Number Vol.26, No.1, Januari 2019 Year 2019

30 articles in this issue 

Putu Maya Fransisca Rahayu, I Dewa Gede Dharma Suputra

The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove ... see more

Pags. 1 - 29  

Ida Bagus Adi Putra, Ida Bagus Putra Astika

The purpose of this study was to determine the effect of corporate social responsibility disclosure on company value with liquidity as moderation variables. This research was carried out on mining companies listed on the Indonesia Stock Exchange in 2013-2... see more

Pags. 30 - 57  

Made Anggi Adeliana Dewi, I Ketut Suryanawa

The study was conducted on consumer goods industry companies for the period 2013-2017. The number of research samples is 165 observations chosen by non probability sampling method, namely purposive sampling. The data analysis technique uses logistic regre... see more

Pags. 58 - 84  

Ida Ayu Puspita Trisna Dewi, I Ketut Sujana

This study aims to analyze the effect of Liquidity, Sales Growth, and Business Risk to Company Value (study on Telecommunication Company listed on Indonesia Stock Exchange period 2011-2016). The study population includes all telecommunication companies li... see more

Pags. 85 - 110  

Ni Putu Purnami Eka Yanti, A. A. N. B. Dwirandra

The acceptance of a going concern audit opinion is important to study because when economic conditions fluctuate, investors expect the auditor to provide an early warning of the company's financial failure. The purpose of this study was to determine the a... see more

Pags. 111 - 145  

Putu Vicky Yuliana Paramita S, Maria Mediatrix Ratna Sari

Public accountants play a role in improving the quality and credibility of financial information. The interest of the people to become a public accountant, is still low. This study aims to determine the interest of non-regular accounting students to becom... see more

Pags. 146 - 174  

Byantoro Istahargyo, Made Gede Wirakusuma

There are two approaches that describe investor desires, namely Bird in The Hand and Tax Preference. This study aims to see what approaches tend to be more interested by Indonesian investors. This research was conducted on the volume of shares of companie... see more

Pags. 175 - 190  

Ida Ayu Bintang Gesaputri, Anak Agung Gede Putu Widanaputra

This study aims to obtain empirical evidence about the effect of capital adequacy on profitability with good corporate governance as a moderating variable. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2011-201... see more

Pags. 191 - 220  

Ni Luh Putu Yunika Antari, Ni Luh Supadmi

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. Th... see more

Pags. 221 - 250  

Ni Wayan Agustini, Ni Gusti Putu Wirawati

This study aims to obtain empirical evidence regarding the effect of financial ratios, namely liquidity ratios, leverage, profitability, activity, and growth on retail financial distress companies listed on the Indonesia Stock Exchange (IDX). The study wa... see more

Pags. 251 - 280  

Putu Pande Ryan Ananta Astika Putra, I Gst. Ayu Made Asri Dwija Putri

The purpose of this study was to determine the effect of user ability and user involvement on the effectiveness of SIA use in SPPBE companies in Bali, and to determine the influence of organizational culture in moderating the ability and involvement of us... see more

Pags. 281 - 309  

Ni Putu Yunita Sari, I Ketut Jati

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The n... see more

Pags. 310 - 339  

Aswin Pringgandana, I Gusti Ngurah Agung Suaryana

The purpose this study is to determine the effect of awareness tax, knowledge and understanding of tax regulations, the effectiveness of tax system, the quality of tax services on the willingness to pay personal taxpayers. This research was conducted at K... see more

Pags. 340 - 369  

Ni Luh Putu Dwi Gita Sari, I Made Pande Dwiana Putra

The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company. The sustainability of a company is determined by the performance of the employee. The purpose of this study... see more

Pags. 370 - 397  

Made Caesar Juliartha Nugraha, Putu Ery Setiawan

Tax is a compulsory contribution to the state owed by an individual or entity that is a force based on the Law by not getting compensation directly and used for state needs for the greatest prosperity of the people. The purpose of this study was to determ... see more

Pags. 398 - 425  

Anak Agung Ngurah Bagus Dwiprayuda, I Dewa Wiratmaja

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator ... see more

Pags. 426 - 453  

A.A Bagus Surya Nayaka, I Made Sadha Suardikha

Each company is required to provide information from the accounting process results of each period to meet the needs of financial information for parties who have an interest. The purpose of this study is to determine the effect of SIA implementation on e... see more

Pags. 454 - 483  

I Kadek Edi Rian Trisna, Gayatri Gayatri

Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain ... see more

Pags. 484 - 509  

Kadek Novia Suastyani, I Gede Ary Wirajaya

 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as man... see more

Pags. 510 - 535  

Ida Ayu Gde Intan Kusumawathi Nikara, Ni Putu Sri Harta Mimba

The purpose of this study was to determine the effect of love of money, machiavellian, idealism and religiosity on the ethical perceptions of accounting students. The population of this study was S1 students of the non-regular accounting study program cla... see more

Pags. 536 - 562  

Ayu Alit Cita Dewi, I Wayan Ramantha

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples ... see more

Pags. 563 - 590  

Made Dika Diatmika, I Made Sukartha

This study aims to determine the effect of earnings management on tax aggressiveness and its implications for firm value. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2012-2017. The data analysis technique used... see more

Pags. 591 - 621  

Baiq Dwi Apryana Eristanti, Hermanto Hermanto, I Nyoman Nugraha Ardana Putra

This study aims to determine the effect of organizational commitment and regional financial accounting systems on the timeliness of financial reporting with the internal control system as a moderating variable. The data collection of this study used a que... see more

Pags. 622 - 650  

I Gusti Diah Agung Prabawati Suteja, Ni Luh Sari Widhiyani

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali,... see more

Pags. 651 - 681  

A.A. Sg. Istri Pradnya Paramitha, Ida Bagus Dharmadiaksa

This study aims to determine the effect of employee competence and information technology on the quality of LPD financial reports with education as a moderator. The data analysis technique used is MRA with Absolute Difference Test. The results of this stu... see more

Pags. 682 - 708  

I Made Agus Suma Arta, Ni Ketut Rasmini

This study aims to determine the effect of the clarity of budget targets, reporting systems, and community participation in the accountability of village fund management in Seririt District, Buleleng Regency. The study sample was 20 villages in Seririt Di... see more

Pags. 709 - 735  

Ni Putu Nugraheni, Made Mertha

Investors decide to invest in a company to get a profit in the form of dividends or capital gains. The company must consider the dividend policy that will be made because the decision on dividend distribution will be taken into consideration by investors ... see more

Pags. 736 - 762  

I Gusti Ngurah Wahyu Wira Satria, I Nyoman Wijana Asmara Putra

The effectiveness of accounting information systems is very instrumental in determining the success of management to achieve organizational goals and users of  SIA have a major role in the effectiveness of the system. This study to obtain empirical a... see more

Pags. 763 - 790  

A. A. Trisha Dewi Parasthiwi, I Gusti Ayu Nyoman Budiasih

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling techn... see more

Pags. 791 - 820  

Made Irna Wikanadi, Ketut Alit Suardana

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The dat... see more

Pags. 821 - 850