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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Number Vol.26, No.2, Februari 2019 Year 2019

30 articles in this issue 

Putu Ratih Puspita Sari, Anak Agung Ngurah Bagus Dwirandra

Profitability describes the ability of companies to generate profits through sales, asset, and capital. To Increase the profitability of the company has always faced by the trade-off between profitability and liquidity, and leverage. This study aimed to d... see more

Pags. 851 - 880  

Ni Made Manik Dwi Pramesti, Dewa Gede Dharma Suputra

This study aims to determine the effect of financial distress, independent commissioner, institutional ownership, audit tenure and reputation of public accounting firm on the timeliness of publication of financial statements.This research was conducted at... see more

Pags. 881 - 905  

Mila Nilayanti, I Gusti Ngurah Agung Suaryana

This study aims to determine the effect of managerial and institutional ownership on corporate financial performance with dividend as a moderating variable. The population is all banking companies listed in 2012-2016 periods. The sample was chosen using p... see more

Pags. 906 - 936  

Ida Ayu Devi Candra Pradnyani, Ida Bagus Putra Astika

The risk of a company is a condition for the possibilities that cause a firm's performance to be lower than what the company expects because of a certain uncertain condition in the future. In this study the risk of the company is proxied by leverage. Leve... see more

Pags. 937 - 965  

Ida Bagus Surya Cahyadi Luhur, Ni Luh Supadmi

Budget is an important part in the activities of both the public and corporate sectors. Sector sector sector sector sector sector Organization Organization Organization Organization Organization Organization Organization Organization Organization Organiza... see more

Pags. 966 - 996  

I Wayan Diva Pradita Kamajaya, I G.A.M. Asri Dwija Putri

This research was conducted to analyze the influence of company growth, managerial ownership and dividend policy on company performance. The population in this study are companies listed on the Indonesian stock exchange Samples were taken using purposive ... see more

Pags. 997 - 1021  

I Gusti Ayu Suputeri, I Made Sadha Suardikha

The purpose of this study was to determine the effect of personal technical abilities on the effectiveness of the use of accounting information systems with organizational culture as moderating variables. The population in this study was 19 hospitals in t... see more

Pags. 1022 - 1047  

I Dewa Ayu Adelia Pratiwi, Ketut Muliartha RM

Voluntary auditor switching can occur because of problems from both auditor and the company itself. Voluntary auditor switching can arousing suspicion from investor. This study aims to obtain empirical evidence of the effect of financial distress, company... see more

Pags. 1048 - 1074  

Ni Wayan Sukma Kartika Dewi, I Ketut Yadnyana

The population in this study were 43 Banking Companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of samples in this study using purposive sampling method. Number of Banking Companies that meet the criteria of 6 companies with 30 o... see more

Pags. 1075 - 1102  

Ketut Ita Diantari, I Ketut Suryanawa

The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector ... see more

Pags. 1103 - 1131  

Ni Putu Pradnyawati, Herkulanus Bambang Suprasto

The study was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Determination of the sample using non probability sampling method with purposive sampling technique. The analysis technique used is M... see more

Pags. 1132 - 1160  

AA Istri Pranyanita, I Ketut Sujana

This study aims to obtain empirical evidence regarding the effect of machiavellian properties, time budget pressure, locus of control on behavioral dysfunctional audit. The population in this study is an auditor who works in a public accounting firm in Ba... see more

Pags. 1161 - 1189  

Ni Putu Adi Pertiwi, Dewa Gede Wirama

Dividend initiation and dividend omission announcements are policies that can influenceinvestor decisions in investing. Dividend changes can be a signal about the company’sperformance in the future. The purpose of this study is to analyze at market reacti... see more

Pags. 1190 - 1214  

Ida Ayu Mirah Kusuma Putri, I Dewa Nyoman Badera

In carrying out its duties as a public accountant, auditors are required to work in accordance with audit standard guidelines and accountants' code of ethics. Audit performance is influenced by several factors, including organizational commitment, work mo... see more

Pags. 1215 - 1240  

I Gusti Agung Trisna Dewi, Maria M. Ratna Sari

The purpose of this study was to determine the effect of debt policy on firm value and firm size in moderating the effect of debt policy on firm value. This study uses data on food and beverage companies listed on the Indonesia Stock Exchange for the peri... see more

Pags. 1241 - 1268  

Ni Komang Ayu Julia Praba Dewi, Gayatri Gayatri

This study aims to obtain empirical evidence of the influence of competence, leadership, and participation in accountability of village fund management. This study was conducted on 14 village in Abang District, Karangasem Regency. Respondents in this stud... see more

Pags. 1269 - 1298  

Ayu Nikita Vira, Made Gede Wirakusuma

One thing that can encourage companies to disclose CSR well is GCGwhich applied to the company.The purpose of this study was to determine the effect of CSR disclosure on company value and the role of GCG as moderation which supported by the inconsistency ... see more

Pags. 1299 - 1326  

I Dewa Ayu Diah Nirmala Dewi, A.A. Gde Putu Widanaputra

The purpose of this study is to obtain empirical evidence of the effect of self esteem, task complexity, and environmental uncertainty on budgetary slack in the Nusa Dua Region Star Hotels. This research was conducted at 3, 4 and 5 star hotels in the Nusa... see more

Pags. 1327 - 1356  

Ni Putu Mitha Pratiwi, Ni Ketut Lely Aryani Merkusiwati

The purpose of this study was to determine the effect of service quality, moral obligations, tax sanctions and the application of transaction recording devices (Tapping Box) on hotel taxpayer compliance at the Regional Financial and Asset Management Agenc... see more

Pags. 1357 - 1385  

Ni Kadek Ayu Disnayanti, I.G.A Agung Pradnya Dewi

This study aims to determine the effect of account representative service quality on individual taxpayer compliance with risk preferences as a moderating variable at the East Denpasar Primary Tax Office. The population in this study were all individual ta... see more

Pags. 1386 - 1411  

Ni Putu Sri Murtining Asih, Kadek Trisna Dwiyanti

This study aims to know the influence of love of money, machiavellian, and equity sensitivity toward individual taxpayer’s ethical perception of tax evasion in east- denpasar tax office. Population in this study are whole registered individual- taxpayer i... see more

Pags. 1412 - 1435  

I Putu Indra Wijaya, Ni Gusti Putu Wirawati

The purpose of this study is to obtain empirical evidence regarding GCG as a moderating effect of profitability and CSR on the value of the companies of all companies listed on the Stock Exchange for the period 2013-2016. The results of the study found th... see more

Pags. 1436 - 1463  

I Gede Alit Putra, I Ketut Jati

This study aims to determine the effect of professionalism, experience and independence on LPD internal supervisory performance in the Abiansemal District of Badung RegencyIn order to produce good performance, professionalism, experience and an attitude o... see more

Pags. 1464 - 1493  

Ni Putu Nanna Chintya Dewi, Kadek Trisna Dwiyanti

This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit... see more

Pags. 1494 - 1517  

Mardi Mardi, Hermanto Hermanto, Erna Widyastuti

The company's short-term goals to maximize profits and long-term goals to increase company value. The purpose of this study is to determine the effect of company size, board of commissioners, bonus planning, and financial performance on firm value through... see more

Pags. 1518 - 1544  

I Gede Beni Wirakusuma, Putu Ery Setiawan

This study aims to determine the effect of internal control, competence and locus of control on accounting fraud tendencies.This research was conducted in the Municipal Revenue Office with a survey method using a questionnaire. The number of samples analy... see more

Pags. 1545 - 1569  

Luh Utami, Lilik Handajani, Hermanto Hermanto

The study aims to examine the effect of the effectiveness of the audit committee  and internal audit on disclosure of fraud cases with a whistleblowing system as moderating. The research population of the company is listed on the Indonesia Stock Exch... see more

Pags. 1570 - 1600  

Yunita Valentina Kusufiyah, Dina Anggraini

Tax is the biggest contributor in state income, so the process of collecting taxes made by the state becomes very important. This study aims to empirically examine the influence of Independent Commissioners, Company Size, Return On Asset and Debt to Equit... see more

Pags. 1601 - 1631  

Ida Ayu Tari Purnama Sasti, Made Yenni Latrini

This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in th... see more

Pags. 1632 - 1659  

Putu Ayu Regita Naraswari, I Made Sukartha

The budget is a periodic plan prepared for a certain period. The difference in the amount of budget submitted by subordinates with the best number of estimates from the organization is budgetary slack. The purpose of this study is to provide empirical evi... see more

Pags. 1660 - 1688