20 articles in this issue
Ida Ayu Ary Putri Adnyani, Ni Ketut Rasmini
Dividends are part of the profits earned by the company and are announced to shareholders. Company shares can be owned by national institutions, foreign institutions, and the public. This research aims to obtain empirical evidence of the influence of nati... see more
Ni Made Dwi Okayanti, I Gusti Ayu Made Asri Dwija Putri
The aim of this research is to analyze and obtain empirical evidence about the effect of budget participation on budgetary slack which is moderated by career uncertainty. This research was conducted at Regional Government Organizations (OPD) in the form o... see more
Suyono Saputra, Hendry Charles
The aim of the research is to identify factors in implementing Corporate Social Responsibility (CSR) that influence Brand loyalty both directly and indirectly through the mediation of Brand Trust, Brand Reputation and Brand Image. The research population ... see more
Heni Heni, Payamta Payamta
This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on ... see more
Enung Nurhayati, Teti Rahmawati, Nevi Marliani
The development of digital technology has had an impact on shifting the role of the public accounting profession. However, this is not in line with the unstable growth in the number of public accountants every year. This research aims to analyze accountin... see more
I Gusti Made Jhista Wiguna, Dodik Ariyanto
The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collectio... see more
Ni Made Sintia Utari, I Ketut Yadnyana
This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. ... see more
Tya Adiantari Putri, Gede Juliarsa
This research aims to determine the influence of information technology sophistication, management participation and personal technical abilities on the effectiveness of accounting information systems at LPDs in Denpasar City. The number of samples used w... see more
Kharisma Milinia Muji Rahayu, Ni Made Dwi Ratnadi
The purpose of this research is to test empirically student interest in a career as a public accountant in terms of self-motivation, knowledge of Certified Public Accountants, and big five personality which include extraversion, agreeableness, conscientio... see more
Ni Komang Yunita Cahyanti, I Nyoman Wijana Asmara Putra
Bank is defined as an institution with the function of collecting public funds in the form of savings and then channeling them to the public in the form of credit or other forms with the hope of increasing living standards. This research focuses on analyz... see more
Ryo Dwantara Tanjaya, I Ketut Jati
The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. ... see more
Ni Putu Bella Indry Cahyani, Naniek Noviari
Tax avoidance practices carried out by taxpayers (companies) can cause losses to the country and can hinder national development. The research aims to obtain empirical evidence regarding the influence of earnings management, sales growth, and good corpora... see more
Putu Ariyuda Putra, Putu Agus Ardiana
This research aims to determine the effect of profitability on the earnings response coefficient, as well as the moderating effect of growth opportunities on the relationship between profitability and the earnings response coefficient. This research exami... see more
Putri Artiwi, Anak Agung Ngurah Agung Kresnandra
This research aims to determine the influence of understanding accounting, internal control systems, human resources, and organizational commitment on the quality of the Buleleng Regency Regional Apparatus Organization (OPD) financial reports. The samplin... see more
Ni Made Maswita Marthadevi, Ni Putu Sri Harta Mimba
Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized by the market. High company value can improve welfare and become a consideration for shareholders. This research... see more
Ni Komang Shinta Rani Putri, I Gde Ary Wirajaya
The purpose of this study was conducted to find out, analyze, and obtain empirical evidence regarding the effect of intellectual capital on firm value with risk management as a moderating variable and firm size as a control variable. The theory used in th... see more
I Putu Dedy Wijaya Pratama, Eka Ardhani Sisdyani
The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI a... see more
Komang Adhitanaya, Kadek Diviariesty
Improving the welfare of company owners is the company's main goal. In making efforts to improve the welfare of owners, companies increase share prices which are a reflection of the company's value. The aim of conducting research is to empirically test th... see more
Ni Luh Ari Maharani, I Putu Sudana
Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitabilit... see more
Ida Ayu Adinda Prabawati, Ni Luh Supadmi
Consumer purchasing power is influenced by the imposition of Value Added Tax (VAT) and Motor Vehicle Tax (PKB). The aim of this research is to examine the effect of the imposition of VAT and PKB on consumers' purchasing power. This research was conducted ... see more