20 articles in this issue
Yati Fitria Zamri, Lilik Handajani, Ahmad Rifai
This study aims to provide empirical evidence about main cause of height Non Performing Loan (NPL) at Rural Bank in West Nusa Tenggara. The methodology used is Factor Analysis exploratory . Population in this research is all Rural Bank in West... see more
Rivanti Santiara Dewi, Erina Sudaryati
The development of the internet in Indonesia in 2018 is quite rapid. The use of the company's official website can be a medium for companies to disclose and inform the company's social responsibility to stakeholders. Companies that carry out corporate soc... see more
Tri Ariani Wahyu Vitaningsih, Satrijo Budiwibowo, Elly Astuti
Suryo Pratolo, Bambang Jatmiko
This research aims to test the information technology-based financial management and governance of village government to optimize the village financial management in local government of Indragiri. The research method is done by giving survey questionnaire... see more
Hanny Purnomo, Yustrida Bernawati
The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling... see more
Wisudanto Wisudanto, Celine Ilyassin, Mayliya Alfi Nurrita
This study aims to examine the effect of outside large shareholder and corporate governance toward dividend payment in companies that conducted seasoned equity offering (SEO). Dividend payment may cause a passive shareholder in regard of their right... see more
Ni Ketut Rai Riskatari, I Ketut Jati
Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desi... see more
Made Suwi Novita Devi, I Ketut Sujana, I Wayan Pradnyantha Wirasedana
This study aims to determine the effect of learning behavior, emotional intelligence and adversity intelligence on the levels of understanding accounting. The study was conducted on students of the S1 Accounting Study Program at 2016 Regular Bukit Class. ... see more
Moch. Adam Ferdiansyah, Fahmi Achmad Faisal
This study aims to examine the effect of intellectual capital, growth and company performance on firm value with independent variables namely intellectual capital, company growth and company performance. This research uses a quantitative approach and the ... see more
Ika Putri Fitri Ajiani, Hamidah Hamidah
This study departs from the legendary story of Princess Mandalika which is the basis for the moral values of the figure of the Princess Mandalika seen in the accounting profession, especially women. The moral value consists of the value of sacrifice and t... see more
Aryo Bimo Setya Permana, Bambang Tjahjadi
Transparency of corporate environmental information is needed by stakeholders, especially capital market investors, to assess risk. This study aims to examine the effect of environmental disclosure on firm value. Based on testing using a sample of agricul... see more
Diani Lestari, Budi Santoso, Hermanto Hermanto
This research analyzes whether there is an effect of board commissionaire, risk management committee as one of board od director’s committee and enterprise risk management disclosure towards firm value. The sample of this research is 31 financial companie... see more
Cokorda Krisna Yudha, Cok Istri Ratna Sari Dewi
This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still v... see more
Mulya Tantra Gunadi, Ketut Muliartha
The purpose of this study was to determine the effect of Time Budget Pressure, Management Pressure, Locus of Control, and Dysfunctional Behavior on Auditor Performance in KAP in Denpasar. This study uses multiple linear regression analysis techniques. The... see more
Ni Putu Krisna Dewi, I Dewa Nyoman Wiratmaja
The purpose of this study was to determine the Effect of Engagement, Technical Capability, and User Job Training on Accounting Information System Performance. This research was conducted at the Department of Industry and Trade Denpasar City. The number of... see more
Ni Ayu Wisma Dewi, Ida Bagus Putra Astika
Limited liability company (Ltd) based on a contract cooperative relationship which is the basis of agency theory with the risk of conflict. The solution to minimize is the employee stock ownership program with the Employee Stock Option Plan (ESOP) strateg... see more
Anak Agung Windra Lorna Pramesti, I Gusti Ayu Nyoman Budiasih
This study aims to influence profitability on corporate social responsibility disclosure, the effect of company size on corporate social responsibility disclosure, the effect of public ownership on corporate social responsibility disclosure. The study was... see more
Ni Made Gita Indah Dewi Fortuna, I Nyoman Wijana Asmara Putra
This study aims to empirically examine the influence of environmental performance, environmental disclosure, and good corporate governance on stock prices of mining company listed in Indonesian Stock Exchange around 2014 to 2018. The research sample was s... see more
Made Dita Wahyuni, I Dewa Nyoman Badera
Dividend policy is the company's decision to determine whether profits derived by the company will be distributed to shareholders in the form of dividends or will be used as retained earnings. Companies must pay attention to factors in determining dividen... see more
Putu Venny Yunita, Ni Ketut Rasmini
The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study we... see more