20 articles in this issue
A. A. Sagung Shinta Devi, I Ketut Budiartha
This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampli... see more
Nyoman Ratna Candradewi, Gayatri Gayatri
Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to mode... see more
Muhammad Raihan Mubaraq, Huda Trihatmoko
This study aims to provide empirical evidence regarding the effect of information system quality, information quality and perceived usefulness on the satisfaction of end-users of accounting software. Respondents in this study were 66 respondents in 30 SKP... see more
Ni Putu Gita Darmayanti, Ni Made Dwi Ratnadi, Ayu Aryista Dewi, Gerianta Wirawan Yasa
This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the cult... see more
I Gusti Ayu Tri Bhuwana Dewi, I Gusti Ayu Made Asri Dwija Putri
Total Quality Management (TQM) is a modern management concept that seeks to provide an appropriate response to existing changes. The purpose of this study was to determine the effect of aspects on TQM, namely focus on customers, obsession with quality, co... see more
Ida Ayu Nyoman Utari Gandawati, Made Gede Wirakusuma
This study aims to determine and obtain empirical evidence about the difference performance of companies in LQ45 indexed companies and non-LQ45 companies. This research was conducted at non-financial companies on LQ45 indexed companies and non-LQ45 compan... see more
Gede Paramartha Daisuke Matsuzawa, Maria Mediatrix Ratna Sari
This research is an event study that aims to determine the market reaction arising from the inauguration of the president and vice president of Indonesia in 2019, against companies listed in the LQ45 stock sector on October 20, 2019, using the abnormal re... see more
I Dewa Nyoman Alit Ariawan, I Gusti Ayu Nyoman Budiasih
This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indone... see more
Komang Rurkiyasa Adi Putra, I Wayan Pradnyantha Wirasedana
The purpose of this study was to determine the effect of independence, professional expertise, and work experience on the performance of Koperasi Serba Usaha. The analysis technique used in this study is multiple linear regression analysis. The results of... see more
Ni Nyoman Putri Widiari, Luh Gede Krisna Dewi
The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation... see more
Dewa Ayu Intan Sri Devi, A.A. Ngurah Bagus Dwirandra
The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avo... see more
Ni Wayan Desi Antari, Putu Ery Setiawan
Vinsensa M. S. Gero, I Made Sadha Suardikha
This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cu... see more
Dian Kristiyani
The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling te... see more
Ni Komang Bella Sri Lestari, Dewa Gede Wirama
This research compares market reaction to seasoned equity offering (SEO) with investment purpose and debt repayment purpose. The research was triggered by pecking order theory’s. The sample of this research is 62 Indonesian public companies that carried o... see more
Yohanes Rudolf Benu
The ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on ... see more
Abdul Muis, Lalu M. Furkan, Endar Pituringsih
This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respond... see more
Sabra B. Wahab Thalib, Laurentius D. Gadi Djou, Ernesta Leha
The purpose of this research is to analyze the contribution, effectiveness and efficiency of taxes and retribution on PAD. To analize public perceptions and constraints in the system of collecting taxes and retribution in Ende district. To formulate polic... see more
Luh Putu Dian Shavitri, Gede Sri Darma
This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax ... see more
Ria Anindita, Hamidah Hamidah
The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company polic... see more