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ISSN: 2302-8556    frecuency : 4   format : Electrónica


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Volume 31 Number 3 Year 2021

20 articles in this issue 

Putu Kevin Yudhia, A.A.G.P. Widanaputra

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to det... see more

Pags. 524 - 539  

Putu Desy Ari Paramitha, Ni Luh Supadmi

This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidenta... see more

Pags. 540 - 550  

Putu Nadira Ari Pramesti, IGAM Asri Dwija Putri

The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers i... see more

Pags. 551 - 561  

I Ketut Winanda, Ida Bagus Putra Astika

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention... see more

Pags. 562 - 576  

Alfian Nurwanto Putra, I Nyoman Wijana Asmara Putra

COVID-19 has become a negative sentiment for stock markets around the world. On Monday, March 2, 2020, Indonesian President Joko Widodo announced the findings of the first COVID-19 infection case in Indonesia. This study aims to test whether there is a ma... see more

Pags. 577 - 590  

Ni Luh Putu Diah Cantika Wibawa, Ni Made Dwi Ratnadi

The purpose of this study was to determine the effect of Good Corporate Governance, organizational commitment, leadership style on the performance of rural credit employee institutions. The population in this study were 122 LPDs in Badung Regency. The ana... see more

Pags. 591 - 601  

Ni Kadek Dwi Gitariani, Ni Putu Sri Harta Mimba

The purpose of this study was to examine the effect of budgeting participation, competence, self-efficacy and performance measurement systems on managerial performance. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Re... see more

Pags. 602 - 614  

Ida Ayu Yuni Pramitha, I Putu Sudana

Firm value is an important performance indicator for publicly-listed companies. The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure and environmental performance on firm value. Companies in consumer... see more

Pags. 615 - 634  

Olive Gracely Dumanauw, I Gusti Ngurah Agung Suaryana

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. ... see more

Pags. 635 - 651  

Komang Gede Arya Abdi Sentosa, I Ketut Budiartha

The purpose of this study is to obtain empirical evidence related to the influence of Independence, Motivation, Professional Skills, Level of Education, and Work Experience on Internal Supervisor Performance. This research was conducted in 74 LPD in Klung... see more

Pags. 652 - 666  

Fitri Nurjanah, Akhmad Imam Amrozi

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling ... see more

Pags. 667 - 676  

Supardi Supardi, Sidiq Ashari

This article investigates the relationships between social presence, cognitive absorption, and satisfaction of vocational college students in online learning. A hypothesized structural equation model was developed to study these critical variables that ma... see more

Pags. 677 - 692  

Alberta Dwi Setyorini, Totok Sugiharto

Bali has fascinating many tourists from all over the world to visit and Nusa Penida is an island located in the southern part of Bali that requires a speedboat to get there, and Penida Beach Club is a new tourist location.  The purpose of this study ... see more

Pags. 693 - 703  

Deasy Arisandy Aruan, Dianty Putri Purba

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax... see more

Pags. 704 - 712  

Yuliana Pertiwi Yuwono, Maria Assumpta Evi Marlina

This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management.  Population in this study is non-Islamic commercial banking companies listed on SGX, MY... see more

Pags. 713 - 730  

Wahdan Arum Inawati, Fadiyah Hani Sabila

This study examines the prevention of fraud in central and local government agencies by looking at the whistleblowing system, government governance, and the competence of government officials. Researcher used mix method technique, combined quantitative an... see more

Pags. 731 - 745  

Putu Yoga Ananta Pratyaksa, Ni Gusti Putu Wirawati

The application of the principles of Good Government Governance, internal control, organizational commitment, and leadership style is very important in organizational management. This study aims to obtain empirical evidence of the effect of Good Governmen... see more

Pags. 746 - 755  

Gusti Ayu Ratrini, I Wayan Suartana

The January Effect is one of the seasonal anomalies, which reveals that stock returns in January tend to be higher than in months other than January. This study aimed to examine and analyze the existence of the January effect using abnormal return and tra... see more

Pags. 756 - 768  

Sudi Harnowo, Budi Santoso, Embun Suryani

This study was conducted to examine and analyze the effect of the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on user satisfaction and condition of organization, condition of organization on user satisfaction, the effect condit... see more

Pags. 769 - 781  

Ida Bagus Made Bayu Indrawan, I Wayan Pradnyanta Wirasedana

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory... see more

Pags. 782 - 794