10 articles in this issue
I KETUT YADNYANA
This research aims to obtain empirical evidences about the impact ofinternal auditor service quality on internal control effectiveness in four- and fivestarhotels in Bali. Sample consists of 56 hotels and determined using stratifiedrandom sampling method.... see more
NI WAYAN YUNIASIH, MADE GEDE WIRAKUSUMA
Researches on the influence of financial performance on corporate valuehave been widely conducted, however results inconsistency occurred. Financialperformance, which in this case is assessed by Return on Assets (ROA), have apositive effect on corporate v... see more
ANAK AGUNG SAGUNG RAI DARMINI, I NYOMAN WIJANA ASMARA PUTRA
This research aims to investigate factors influencing the utilization ofinformation technology (IT), like social factor, affect factor, jobappropriateness, long-term consequences, facilitating condition, and jobcomplexity; as well as the impact of utiliza... see more
MARIA M. RATNA SARI
This reseach intends to investigate yhe effect of usage effectivenessand trust to accounting information systems (AIS) technology on individualperformance. Analysis is conducted aims multiple linier regression. Theresults show that usage effectiveness aff... see more
I G A N BUDIASIH
This research studies factors influencing the practices of incomesmoothing in manufacturing and financial firms listed on theIndonesian Stock Exchange during 2002-2006. Eckel Index is usedto measure the income smoothing, while companies sizes aremeasured ... see more
KETUT BUDIARTHA
The financial report of a district government is are report showing itsfinancial performance within one budgeting period. The Public SectorAuditor (BPK) is in charge to audit the report before going to beaccountable toward the legislative. As shown by the... see more
AMELIA VERONICA, KOMANG AYU KRISNADEWI
The purpose of this research is to investigate the impact of budgetingparticipation, budget emphasize, organization commitment, and taskcomplexity on budgetary slack of BPR in Badung Regency simultaneouslyand partially. To solve the research problem, hypo... see more
NI MADE ADI ERAWATI, I PUTU SUDANA
This paper is intended to discuss the theory of intangible asset and its roles tofirm’s value and its financial performance. The main premise to discuss is thatintangible asset, along with tangible assets, determine the firm’s value and itsperformance. If... see more
NI PUTU ENA MARBERYA, AGUNG SUARYANA
One of parameter used to measure management performance isearnings. Porter (1980) reffer by Hamid (2001), defines growing company asthose having high margin, earnings, and sales growth. Chang and Rhee(1990) and Adedeji (1998) state that company size affec... see more
ARDI HAMZAH
Curriculum of accounting in higher education level in Indonesia hasbeen stagnant, static, and materiality oriented. It is said to be staticbecause the curriculum does not contain creativity aspect. Furthermore,mentality values, such as honesty and fairnes... see more