20 articles in this issue
Ni Putu Jessica Anggi Wijaya Putri, Ni Made Dwi Ratnadi
The aim of the research is to empirically prove the influence of investment knowledge, self-efficacy, expected return and perceived risk on students' interest in investing in shares. The population is active students of the Accounting and Management under... see more
Ni Luh Putu Andra Puspaningrum, Ni Nyoman Ayu Diantini
The importance of the existence of LPDs in traditional villages requires LPDs to always maintain the stability of their profit growth, so it is important for LPDs to know the factors that influence their profitability. The research aims to analyze and det... see more
Sri Maryati, Anisa Listya, Alghifahri Mahdi Igamo
This research aims to empirically test strategic management accounting practices by involving the role of management accountant networks and the moderation of organizational culture and their implications for company performance. The data was obtained usi... see more
Dwi Ega Cahyani, I Nyoman Wijana Asmara Putra
This research aims to determine the reaction of capital market investors to the announcement of a ban on the export of Crude Palm Oil (CPO) and its derivative products. This research uses an event study approach for 7 days of observation in 2022. Market r... see more
Sharon Manopo, Yeterina Widi Nugrahant
This study aims to examine the characteristics of the board of directors on real earnings management with political connections as a moderator. The characteristics of the board of directors used in this research include managerial share ownership, educati... see more
Naufal Haidar Rochman, P D’yan Yaniartha Sukartha
Shares are one type of investment instrument that is most popular with the public, because the amount of capital issued is minimal and stock investment regulations are easy. Sharia compliant shares have better resilience compared to conventional shares. T... see more
Mariani Katjie Lenanti Bailaen, Paskah Ika Nugroho
Profit information is generally used as an appraisal of management performance. Earnings information can be used as a target of earnings management. The aim of the research is to empirically test the influence of free cash flow, leverage and company size ... see more
Ni Made Wuriti, Naniek Noviari
Tax avoidance is an activity to legally minimize tax payments but is not wanted by the government because it can lead to reduced state revenues. This research aims to obtain empirical evidence regarding the influence of profitability and leverage on tax a... see more
Aisyah Azzah Salsabilla, Alfiana Fitri
Financial statement fraud is an intentional misstatement related to the reporting of company conditions to obscure financial statement users in making decisions. This research was conducted to examine the influence of the five pentagon fraud elements name... see more
Azhar Condronegoro, Henny Triyana Hasibuan
This research aims to determine the effect of leverage, firm size, liquidity and financial distress on hedging activities in textile and garment subsector companies listed on the Indonesia Stock Exchange due to unstable exchange rate changes. The sample m... see more
Wildany Ilham Fatoniaji, Ni Putu Sri Harta Mimba
One of the indicators used by investors to carry out investment analysis is Price to Book Value (PBV) which is influenced by financial performance and ease of access to company information. This research aims to determine the effect of Current Ratio (CR),... see more
Endar Pituringsih, Ayudia Sokarina, Thatok Asmony
The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and or... see more
Ni Kadek Karisma Dewi, Ni Ketut Lely Aryani Merkusiwati
The aim of this research is to empirically prove profitability and capital intensity which influence tax avoidance with company size as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 were selected as the... see more
Sri Kaswini, Made Sudarma, M. Achsin
This research aims to understand the psychological changes of users in accepting and using the system as well as the criteria that underlie the assessment of the success of technology-based regional financial information systems from the user's perspectiv... see more
Gusti Ayu Agung Ista Pradnyayani, Dewa Gede Wirama
Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics mo... see more
Komang Ayu Wulandari, Ni Ketut Rasmini
Go public companies listed on the IDX are required to report their financial reports to the Financial Services Authority to avoid delays in financial reporting. The purpose of this study was to empirically test firm size in moderating the effect of profit... see more
Jesicha Isadora Illiony Minta, Gede Juliarsa
This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-asso... see more
I Wayan Eka Suartama, I Dewa Nyoman Wiratmaja
The purpose of this study is to determine the effect of tax socialization, taxpayer awareness, and tax rate calculations on student tax compliance of Micro, Small and Medium Enterprises (MSMEs). This research was conducted at the Accounting Study Program,... see more
Kadek Meinawati, Made Gede Wirakusuma
Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the aud... see more
Sang Putu Krisnanda Adhitama, I Wayan Ramantha
Auditor performance is the activity of carrying out audit tasks that have been completed by the auditor within the specified time period. The aim of this research is to determine the influence of competency, task complexity and work stress on auditor perf... see more