20 articles in this issue
Desak Nyoman Sri Juliartini, Ida Bagus Putra Astika
This research is to prove after the change of chief executive officer (CEO) of earnings management practices and market reaction. The total sample taken was using the nonprabability sampling method with a purposive sampling technique of 48 companies on th... see more
Made Mega Ratnawati, I Ketut Budiartha
This study aims to determine the effect of locus of control and professional commitment on auditor’s ethical behavior in conflict situations. This research was conducted at a public accounting firm (KAP) in Bali. The sample used in this study amounted to ... see more
Ni Kadek Novita Madani, Gayatri Gayatri
Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional own... see more
Ni Putu Eka Dewayani, Ni Made Dwi Ratnadi
This study aims to examine empirically the influence of environmental performance, size, and profitability on carbon emission disclosure at non-financial companies listed on Indonesia Stock Exchange. Population used in this study in non-financial companie... see more
I Gusti Ayu Adnya Pramita, I Gusti Ayu Made Asri Dwija Putri
GCG and CSR in the tourism sector especially in the hotels industries do not show a significant development compared to other business sectors. Since hotels are using natural resources and involving the community to support their business, therefore it is... see more
I Putu Laksmana Narayana, Made Gede Wirakusuma
Firm value is a market-based value that can be observed in accounting through stock prices. One of the factors that influence firm value is Corporate Social Responsibility (CSR) disclosure. This study aimed to obtain empirical evidence regarding CSR discl... see more
Putu Indrayani, I Dewa Nyoman Wiratmaja
Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence betwee... see more
Putu Agoes Suanthara, I Gde Ary Wirajaya
The purpose of this study was to determine the effect of the size of the Public Accounting Firm (KAP), the size of the company, and the change of management on KAP Substitution. Research conducted on infrastructure, utilities and transportation companies ... see more
Ni Kadek Ari Kusna Yanthi, I Wayan Pradnyantha Wirasedana
BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This st... see more
Ni Luh Gede Santhi Kartikasari, I Ketut Yadnyana
The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula... see more
I Gst Ayu Eka Damayanthi, Ni K. Lely Aryani Merkusiwati
This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD b... see more
I Wayan Sudiana, Ni Ketut Muliati, Anak Agung Ketut Agus Suardika, Ni Wayan Yuniasih
Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this ... see more
Rizky Trinanda Akhbar, Ali Nurdin, Ulfa Siti Maspupah
This study aims to investigate the company's financial performance before and after a merger or acquisition process. The research focuses on the financial performance of companies listed in Indonesia Stock Exchange that did a merger or acquisition in 2012... see more
Dian Efriyenty
The phenomenon of several companies experiencing stock price fluctuations can affect inflation and return on equity. The research objective is to implement the analysis of return on equity and inflation in stock prices. The population in the survey was 49... see more
Khoirul Fuad, Rizka Yulia Baharani
Strategic issues related to regional autonomy are still very important to be studied in depth. The existence of funds that revolve from the central government to the greater area demands transparent accountability both to the central government and stakeh... see more
Gilang Ryanda Bhimantara, Agung Dinarjito
This paper aims to determine the effect of profitability on firm value and the moderation of disclosure of integrated reporting elements in influencing the relationship of profitability with firm value. The sample is representative of each sector using th... see more
Ni Made Kariana Rosi, Luh Putu Mahyuni
Various appearances of applied technology, such as Artificial Intelligence (AI), Internet of Things (IoT), and Big Data are all Industrial Revolution 4.0 characteristics that can change the business model. This research aims to explore how the advancement... see more
Alma Yumna Shafira, Evy Rahman Utami
This research aims to examine the effect of village information accessibility, internal control systems, village apparatus training on the accountability of village fund management with the use of information technology as a moderating variable. The sampl... see more
Novalita Budi Kiswati, Erina Sudaryati
This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The popu... see more
Johanis Nifanngeljau, Ahmad Mukoffi
The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which w... see more