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ISSN: 2302-8556    frecuency : 4   format : Electrónica

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Volume 30 Number 5 Year 2020

20 articles in this issue 

Ni Made Dwi Payanti, I Ketut Jati

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on ... see more

Pags. 1066 - 1083  

Riyadi Aprayuda, Fauzan Misra

This study aims to examine the influence of attitudes, the impact of the social environment, and investment knowledge on the desire to invest in the capital market by young investors. Specifically, this study refers to the predictors of Theory of Planned ... see more

Pags. 1084 - 1098  

Bella Puspita Rininda, Erina Sudaryati

The purpose of this research is to examine and analyze the influence of the precision it managerial control systems, public sector, and reporting systems that allegedly influenced the performance accountability. The sample of this research was an employee... see more

Pags. 1099 - 1113  

Bambang Jatmiko, Eliza Damayanti

This study aims to test dan empirically prove the impact of Good Government Governance which consists of Transparency, Accountability, dan Legal Rules on the Performance of  Value for Money on Regional Work Units (SKPD) in Kebumen Regency. The resear... see more

Pags. 1114 - 1130  

Ilhamda Azis

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a ... see more

Pags. 1142 - 1156  

Farida Setya Arumitha, Isharijadi Isharijadi, Farida Styaningrum

This study aims to analyze and describe how the internal control system creates transparency and accountability. The study was conducted using qualitative descriptive methods. The data used in this study include primary data and secondary data obtained fr... see more

Pags. 1157 - 1170  

Desak Made Wulandewi, Ni Luh Supadmi

The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of ... see more

Pags. 1171 - 1182  

I Putu Ardhian Janu Mahendra, I Ketut Budiartha

This study aims to determine the effect of e-filling forwarding, quality, taxpayer awareness, and tax sanctions on individual taxpayer compliance at East Denpasar KPP. The data analysis method used is multiple linear regression. The results of this study ... see more

Pags. 1183 - 1195  

Ni Putu Tista Paradiva Yani, I Dewa Gede Dharma Suputra

The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure. The theory used is stakeholder theory. This research was conducted at the Indonesia Stock Exch... see more

Pags. 1196 - 1207  

I Putu Sisna Armawan, I Dewa Nyoman Wiratmaja

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia)... see more

Pags. 1208 - 1220  

I Gusti Ayu Agung Tata Intan Tamara, I Gusti Ayu Nyoman Budiasih

This research aims to obtain empirical evidence regarding the Corporate Social Responsibility disclosure as a moderating effect of Good Corporate Governance on firm value. Banking sector companies that participated in the CGPI ranking and listed on the In... see more

Pags. 1221 - 1232  

Destha Della Pragaswari, Ni Luh Sari Widhiyani

The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study ... see more

Pags. 1233 - 1246  

Gede Rama Wirya Nanda, Made Gede Wirakusuma

This study aims to determine the market reaction to the momentum of Idul Fitri in 2019. This research is an event study with an observation period of 14 days. The study was conducted at companies classified as the Jakarta Islamic Index (JII) in 2019. The ... see more

Pags. 1247 - 1257  

Kannia Aulia Sahari, I Wayan Suartana

The purpose of this study is to determine the movement of stock prices, namely fundamental analysis where profitability ratios are often used in fundamental analysis, namely NPM, ROA and ROE This research was conducted on companies incorporated in the 201... see more

Pags. 1258 - 1269  

I Kadek Rama Artikanaya, Gayatri Gayatri

This study aims to obtain empirical evidence about the effect of asset growth, leverage, and dividend payout ratio on stock price volatility. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014 - 2018... see more

Pags. 1270 - 1282  

Made Dewi Gita Puspita Lestari, I Gusti Ngurah Agung Suaryana

The research aims to examine the effect of exchange rates on stock returns through profitability. The study was conducted on mining companies listed on the Stock Exchange which numbered 49 companies. Samples were determined by a purposive sampling method ... see more

Pags. 1283 - 1296  

Nur Habiba Rachmi, Tjiptohadi Sawarjuwono

The purpose of this study is to reveal the determination process and the meaning of prices implemented through the milkfish auction tradition in Gresik. This research is qualitative using an ethnographic approach, data collected through interviews and par... see more

Pags. 1297 - 1317  

Gine Das Prena, Putu Deviyanti Putri

This study aims are to examine the effect of implementation of e-budgeting on the government institution performance at the organizational level in the context of local government, this study purposes to find out how the role of internal control moderate ... see more

Pags. 1318 - 1328  

Natalia Paranoan

The purpose of the study is to uncover the meaning of profits for businesses in the Big Bananas franchise. The phenomenon of franchise business in Indonesia is increasing which was previously dominated by foreign franchise businesses. The study uses quali... see more

Pags. 1329 - 1343