21 articles in this issue
Ni Komang Ayunda Sari Bujana, Putu D'yan Yaniartha
Earnings and operating cash flows are an indicator to measure the performance of entity. While, Free cash flows will describe the ability of entity in the future. This research aimed to examine the effect of free cash flows in predicting future earnings a... see more
Dhyana Sari Krisna, I Wayan Pradnyantha Wirasedana
This study aims to determine the effect of earnings management in the implementation of CSR and its impact on stock returns property and real estate companies listed on IDX 2011-2013. The study sample as many as 48 with purposive sampling technique. Data ... see more
Ni Luh Candrawati, I G.D. Dharma Suputra
This research was conducted in Gianyar District Revenue Office. This study aims to determine the level of economic, efficiency, and effectiveness of tax revenue, taxes restaurants and markets services levy Year 2008-2012. The results of this study the per... see more
I G A A Prabaningrat Dwi kepakisan, AA GP Widanaputra
Kondisi asimetri atau ketidakseimbangan informasi dapat dimulai dari hubungan principal dengan manajemen dalam perusahaan. Hal ini dapat memberikan kesempatan bagi pihak manajemen untuk memodifikasi angka-angka akuntansi yang terdapat dalam suatu laporan ... see more
Meita Trisnawati, I Dewa Nyoman Badera
This scientific work to figure out the relationship and role ambiguity role conflict on the performance of auditors, as well as to determine the structure of the audit in moderating influence role ambiguity and role conflict in the auditor's performance. ... see more
Ni Kadek Rastiniyati, I G K A Ulupui
Bali provincial government's efforts in supporting the economic development of the rural communities with the LPD. LPD performance assessment can not be separated from its ability to generate earnings / profit. The purpose of this study was to determine t... see more
ana tresna purnamasari sp, A.A.N.B. Dwirandra
Service-level solvency of local government as the capacity of local government to supply and maintain the level of services it provides to the community by using the index ratio of total asset per capita, index ratio of total equities pe... see more
Ni Luh Dewi Tresna Mercika, I Ketut Jati
The goal of this study to demonstrate the effectiveness of accounting information system’s impact on the employee performance with the ease of use of the system as a moderating variable in PT. BPR Sri Artha Lestari Denpasar. Sample size of 82 employees wh... see more
Ni Made Ayu Widiariani, I Made Sukartha
This study aims to detect the possibility of income maximization when seasoned equity offerings using the modified Jones model with deferred tax assets and current tax expense as a detector. Data used in the study was obtained from the financial statement... see more
Komang Agung Surya Parimana, I Gede Suparta Wisadha
The company's performance is something that is produced by a company in a given period. The results of the performance should be measured and illustrate the empirical condition of the company. Stufiyed aimed determined there is a significant relatio... see more
I Gusti Ayu Mas Widhyawati, I Gusti Ayu Eka Damayanthi
The purpose of this study was to examine the effect of trading volume, market value, and return variance on bid-ask spread value in the stock split corporate. The sample of this study used purposive sampling method and consisted of 28 companies in 2010-20... see more
Christine Priskayani H. Sirait, Gerianta Wirawan Yasa
Earnings management by the new CEO can be reduced with the implementation of good corporate governance, in particular through the supervision of the board of commissioners and the audit committee. This study ai... see more
Meylinda Triyanthi, Ketut Budiartha
This study aims to determine the effect of professionalism, professional ethics, independence, and motivation on the performance of the internal auditors on a Yamaha dealer in the city of Denpasar. This study was done because of the differences in the own... see more
Prasetya Jaya Warsa, Naniek Noviari
The studies aim to verify the impact of conservatism accounting to the indication of tax income litigation. Investigation site were the whole company which were lisitng on Indonesia Stock Exchange during 2009-2013. A simple linier regression analysis was ... see more
Ni Made Mega Cahyani, I Made Karya Utama
Knowing the influence of budget goal clarity, control of accounting and reporting systems with organizational commitment as a moderating variable on performance accountability in government agencies is the purpose of this research. Determination of the sa... see more
Dewa Gde Ananta Wijana, I Wayan Ramantha
This study aims to determine "Integrity As a moderating Effect of Organizational Commitment in Performance Auditor (Studies in Public Accounting Firm in Bali)". The research was conducted on the entire public accounting firm in Bali. Sampling technique us... see more
Ni Nyoman Anggar Seni, I Made Mertha
This study aims to know the effect of earnings manipulation, quality auditors, and financial distress on the timeliness of financial reporting manufacturing companies located in Indonesia Stock Exchange 2010-2012. The number of companies studied were 37 c... see more
Made Dwinda Kharisma, Ida Bagus Dharmadiaksa
This study aims to determine whether the personal capabilities of information systems can moderate the influence of user involvement and organizational size on the effectiveness of the use of accounting information systems. This study used sampling method... see more
Rai Dwi Andayani, Gede Ary Wirajaya
This study was conducted to determine the level of ability of current operating cash flow, current earnings, current earnings plus depreciation, and operating working capital in predicting future cash flows depan. Sampel were 120 companis in 2011-2013, us... see more
I Gusti Agung Ayu Pritha Cinantya, Ni Ketut Lely Aryani Merkusiwati
Financial distress occurs on property & real estate company in Indonesia, PT Bakrieland Development, Tbk. This suggests that large companies are not necessarily protected from any financial distress. Prospective investors should be keen to invest the time... see more
Putu Sukma Handayani, I Wayan Suartana
Efficient Market Hypothesis explains that investors are not allowed to make price forecasts and stock returns using past stock prices. Several studies have found that contrary to the Efficient Market Hypothesis, this deviation is called market anomalies. ... see more