30 articles in this issue
Natasha Rizky Annisa, Made Gede Wirakusuma
This study was conducted to determine the effect of due professional care on audit quality and auditor experience influence in the relationship between experience with audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali ... see more
Putu Shinta Udiyani Putri, I Gst. Ayu Made Asri Dwija P
This study aims to determine the ability of the auditor's opinion moderating influence on the value of good corporate governance of the company. This study uses data analysis techniques Moderated Regression Analysis with a total sample of 27 banking compa... see more
Ida Ayu Putu Agiastuti, I Dewa Gede Dharma Suputra
This study aimed to examine the effect of financial distress, the going concern opinion, management changes, and the reputation of KAP on voluntary auditor switching because the results of previous studies showed inconsistent results. Sources of data in t... see more
A. A. Sri Intan Komala Dewi, Putu Ery Setiawan
The way to increase local tax revenue is to increase tax compliance itself. This study is intended to determine whether the taxpayer awareness, quality of service, a moral obligation, and the perception of taxpayers on tax penalties affect compliance adve... see more
Aditya Pratama, Dodik Ariyanto
The aim of research to determine effect the client’s internal factor, such as; firm size, financial distress and management changes to switching of public accounting firm (PAF). The population in this study is a company of the banking sector in the Indon... see more
Ni Made Pradnya Paramithari, I Ketut Sujana
LPD earning growth reflects the improved financial performance LPD and high public confidence and satisfaction of the people. This study aims to test empirically the effect of CAR, KAP, PPAP, ROA, ROA, and LDR LACLR to profit growth. The population in thi... see more
Wiguna Metta Yustia, I Dewa Nyoman Badera
This study aims to know back influence audit tenure on the quality of an audit and to see if the auditors switching will moderating influence audit tenure on the quality of audit. The populations in this study are all the manufacturing companies listed on... see more
Cok Istri Krisnanda Widani, Ni Made Adi Erawati
This study aims to identify, analyze and obtain empirical evidence about the influence of local fiscal capacity (with the PAD parameter, DAU, DBH) and local economic growth in the HDI in the district / city of Bali province. The research covers eight coun... see more
I Wayan Armadi, Ida Bagus Putra Astika
Each investor in deciding to invest in the capital market requires information about the company's financial reports such as profitability, leverage, company size, corporate social responsibility and corporate value. This is because the implementation of ... see more
Luh Putu Setiawati, Maria M. Ratna Sari
Cheating on the leading companies happened lately. Whistleblowing deemed necessary to minimize fraud within the company. Factors of the actions of accountants to do whistleblowing are professionalism, organizational commitment and moral intensity. The pur... see more
I Nyoman Sutrisna Adi Putra, I Gusti Ayu Nyoman Budiasih
Investors in investing always consider factors that affect the price of shares purchased. This study aims to determine the effect of the Gross Domestic Product, Company Size and Dividend Payout Ratio Stock Return manufacturing companies including LQ 45 in... see more
I Putu Sastrawan, Made Yenni Latrini
This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 54 companies based method nonprobabilit... see more
Ni Wyn Aryawati Dewi Dinajayanti, Ni Ketut Rasmini
The intention from this research is for anatomize the influence in internal control, loyalty and integrity in management on the ethical behavior of employees of PT. Orindo Alam Ayu Denpasar branch. The data usedin this study aresecondary and primary data.... see more
Gede Oka Brawida Uthama, Gede Juliarsa
The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which use... see more
Ni Luh Lemi Sushmita Devi, I Gusti Ngurah Agung Suaryana
The purpose of this research is to determine effect of profitability and solvency, individually, to on timeliness of submission of financial report, and to determine capable or not reputation or KAP moderate profitability and solvency, individually, on ti... see more
Luh Putu Mayta Praptidewi, I Made Sukartha
The purpose of this study is to obtain empirical evidence about the influence of the characteristics of executive and family ownership in the company tax avoidance. The samples in this study using a non-probability samplingdengan purposive sampling perfor... see more
Aprilia Fajari Endah R., A.A. GP Widanaputra
Many things affect the rise and fall of stock prices. It is influenced by inside and outside of the company. This study discusses the effect of regulation on stock market in Indonesia. This study aims to determine differences in market reaction before and... see more
I Kadek Hery Septiawan, Ni Gusti Putu Wirawati
This study aims to demonstrate empirically the effect of foreign ownership, company size, and debt policy to agency cost. This research was carried out on non-financial companies listed on the Indonesia Stock Exchange in the year 2012 to 2014 observations... see more
Ni Gusti Ayunda Ratna Mentari, Ketut Alit Suardana
The purpose of this study was to determine the influence of budget participation to managerial performance of local government official with job satisfaction as a moderating variable. Respondents of this research is the Head of Department, Head of Section... see more
I Gusti Ngurah Rai Suryawan, I Ketut Suryanawa
Factors affecting working capital management is closely related to the level of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio. The purpose of this study was to determine the effect of cash turnover, accoun... see more
Ida Bagus Adinata Kusuma, Ni Luh Supadmi
This research aims to determine the influence of the taxpayer awareness, quality of service, tax penalties and understanding of tax laws on taxpayer compliance. This research was conducted in Klungkung regency. The population in this study are all taxpaye... see more
I Ketut Teguh Dharma Putra, Putu Agus Ardiana
Seasonal anomaly on the stock market are found in studies in various countries, Monday Effect is one such phenomenon. Researchers are encouraged to conduct research in the Indonesia Stock Exchange regarding the phenomenon Monday Effect because the diversi... see more
Putu Sri Ariandani, I Ketut Yadnyana
This study aims to determine the effect of profitability on dividend policy, determine the effect of investment opportunity set on dividend policy, determine the effect of profitability on dividend policy with liquidity as moderating variable and determin... see more
Ida Ayu Eka Purnama Yuni, AANB Dwirandra
This study aims to determine the audit tenure as the moderating influence of firm size on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2009-2014 period. The samples used as many as 34 comp... see more
Putu Tia Dewi Prayatni, I Ketut Jati
Hotel tax is one source of local revenue increasing acceptance. Compliance taxpayers to comply with tax obligations in force plays an important role in the acceptance of tax revenue. This study aims to determine the effect of the company's financial condi... see more
I Gusti Lanang Ngurah Dwi Cahyadi Putra, Ni Ketut Lely Aryani Merkusiwati
Tax avoidance is tax planning which exploit loopholes contained in the tax laws that are legal. The population in this study are all companies listed on the Indonesia Stock Exchange 2012-2014. Sample selection technique used is to nonprobability sampling ... see more
Putu Aninsa Anggariani Putri, Dewa Gede Wirama
This research aimed to investigate the influence of participatory budgeting, and job involvement on budgetary slack, with personal characteristics as a moderating influence participatory budgeting and job involvement of the budgetary slack. The population... see more
Cokorda Istri Indraswari Pemayun, I Ketut Budiartha
This study aimed to test time pressure to moderate the effect of premature sign off of audit procedures on the performance of auditors. The sampling method in this research is to use saturated or census sampling method, involving all members of the popula... see more
Ida Bagus Wira Sanjaya, I Gusti Ketut Agung Ulupui
The purpose of this study was to determine the difference between the earnings management practices before and after adopting IFRS on the type of manufacturing companies, and to determine the difference between the earnings management of manufacturing com... see more
Dewa Made Agung Putra Wiguna, Ida Bagus Dharmadiaksa
Implementation of information systems in the organization will affect the performance of individuals within the organization. This study aimed to examine the effect of the application of accounting information system of individual performance and to deter... see more