20 articles in this issue
A.A. Gede Indra Pramana, Gerianta Wirawan Yasa
The increase of exchange rate fluctuation pushes firms to form an optimal risk management. Risk management, especially in the form of hedging activity with derivative instrument has moved from pure risk mitigation to value creator for firm. The purpose of... see more
Viktor Maria Akbar Soratomo Tukan, Tjiptohadi Sawarjuwono
The purpose of this study is to uncover the process of determining the price of belis in Rote Ndao and the meaning of the price of the belis tradition. This research uses Rosenberg's self-esteem theory approach. This research is qualitative using an ethno... see more
I Made Dwi Sumba Wirawan
This study examines the effect of tax planning and profitability on earnings management. In addition, this study also examines the ability of institutional ownership as a moderating variable. The number of samples analyzed was 75 samples of manufacturing ... see more
Aswin Padyanoor
The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives... see more
Huda Trihatmoko, Muhammad Raihan Mubaraq
The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to ... see more
Ni Putu Budiadnyani
This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed w... see more
Sukma Dephiena
The purpose of this research is to depict the understanding of academic fraud and to elaborate the motivation to the perpetrators. This research uses qualitative approach with doing phenomenology variation of qualitative research with interview and litera... see more
Giovaninho Ferreira Da Costa, I Made Sukartha
This study aims to examine the market reaction in the American, Chinese, and Indonesian stock markets about the announcement of the results of the US-China trade war negotiations. The events of the trade war negotiations took place on 10-11 October 2019. ... see more
I Dewa Gede Dharma Suputra, Ni Luh Putu Hendrayanti
This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods,... see more
I Kadek Yogi Anggara, Herkulanus Bambang Suprasto
This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample u... see more
Komang Putra Suardana, Gayatri Gayatri
The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Econo... see more
Devia Galuh Palupi, Maria Mediatrix Ratna Sari
The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. ... see more
Ni Kadek Elma Kardiyanti, A. A. Ngurah Bagus Dwirandra
CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awaren... see more
Ni Wayan Ardyanti, Dodik Ariyanto
This study aims to determine the effect of the use of information systems and user satisfaction on employee performance. This research was conducted at the KPKNL Work Unit in Denpasar. The sampling method used in this study is nonprobability sampling base... see more
I Gusti Ngurah Gede Bali Sakhya Prawira, Ni Ketut Rasmini
The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents ... see more
Ni Putu Evitania Precilia, Ni Putu Sri Harta Mimba
The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The s... see more
Abdul Gani Damanhuri, I Made Pande Dwiana Putra
The purpose of this study is to obtain empirical evidence of the influence of financial distress, total asset turnover, and audit tenure on going concern opinion. Research located on the Indonesia Stock Exchange (BEI) especially for the manufacturing sect... see more
Made Cahyadi Wiranata Kusuma, I Gst Ayu Eka Damayanthi
The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the... see more
Ni Gusti Putu Wirawati, I Gusti Ayu Made Asri Dwija Putri, I Dewa Nyoman Badera
This study aims to obtain empirical evidence regarding the influence of company size, leverage, environmental disclosure, and environmental performance on the value of the company in the LQ45 Index Companies listed on the Indonesia Stock Exchange in the 2... see more
I Wayan Gde Wahyu Purna Anggara
This study uses Lintner's (1956) dividend policy estimation model to examine the effect of earnings and earnings. Leverage on dividend policies. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange between 2014 ... see more