20 articles in this issue
Lucky Mandalika, Hermanto Hermanto, Lilik Handajani
The objective of this study is to analyze the effect of corporate governance on the extent of integrated reporting (IR) disclosure and its implications for corporate value in public companies for the 2017-2018 period. Corporate governance is proxied by th... see more
Ni Kadek Indah Permata Sari, I Wayan Suartana
Advancing villages can be seen from the existence of village assistance which is increased every year and followed by an appropriate governance system in accordance with regulations or laws. However, village financial management that has not been optimal ... see more
I Nyoman Andi Susena, Ni Luh Supadmi
The purpose of this research is to identify whether information technology moderate the impact of internal control and human resources competency in the financial statement quality. The Reseach was done to 28 regional government officials of Badung. The n... see more
Anak Agung Istri Pawitradewi, Made Gede Wirakusuma
This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a ... see more
Ida Ayu Prabadewi Apsari, Ida Bagus Putra Astika
This study aims to examine the effect of information quality, information system quality and perceived usefulness on user satisfaction of regional management information systems (SIMDA). Data are collected using research instruments in the form of questio... see more
Ni Putu Ayu Nikita Sari Wulan, I Ketut Budiartha
Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality ... see more
Clara Yunneke Tanadi, Ni Putu Sri Harta Mimba
The research aims to examine the effect of managerial trust, short-term orientation, and ethical work climate on budgetary slack. Budgetary slack is the difference between budgeted revenues and expenses with estimates that can be obtained. The location of... see more
Ni Luh Putu Indah Anggreni, Maria Mediatrix Ratna Sari
The purpose of this study was to determine how much the potential and effectiveness of restaurant tax collection in the District of South Kuta. This research has been conducted in various restaurants located in South Kuta. The number of ... see more
Quita Amelia Budiana, I Gusti Ayu Nyoman Budiasih
This study aims to determine the effect of Sustainability Reporting on firm value and determine the ability of profitability in moderating the effect of Sustainability Reporting on firm value. This research was conducted on the winners of the Indonesian S... see more
Putu Eka Mas Pratiwi, I Ketut Jati
The purpose of this research is to find out the effect of socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing at the South Badung Pratama Tax Office. The population in this research were all taxpayers re... see more
Ni Kadek Sri Rahayu, I Ketut Suryanawa
This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali. Data collection methods in this study used a questionnaire. The population in this study are all audito... see more
Ni Putu Ayu Ista Satiari, I Ketut Yadnyana
The purpose of this study was to determine the effect of human resource characteristics on the effectiveness of SIMAK BMN. This research was conducted in the Denpasar KPKNL work unit. The number of samples used was 118 work units with non-probability samp... see more
Luh Ade Kusuma Yanti, I Gde Ary Wirajaya
The purpose of this study was to determine the effect of the principles of good governance on LPD financial performance in Karangasem Regency. The location of the study was conducted at the LPD in Karangasem Regency. The sampling method is purposive sampl... see more
Ni Ketut Ayu Mirah Pusparani, I Dewa Nyoman Wiratmaja
Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on th... see more
Christine Octo Debora Limbong, I Dewa Nyoman Badera
The purpose of this study is to analyze the time budget pressure moderate the influence of the role of stress on the auditor's dysfunctional behavior (Study at PT Bank BNI Denpasar Regional Office). This research was conducted in all thirty-two offices of... see more
Made Aida Pradnyadevi, I Made Sadha Suardikha
Underpricing is a phenomenon that often occurs from IPO activities on the IDX. Underpricing is the difference in stock prices that occur in the primary .market’ and secondary’ market, where the bid price is lower than the closing price of the first tradin... see more
I Putu Fery Karyada, Putu Cita Ayu, I Gede Arya Mahayasa
This study examines the impact of Dana Desa on village relations and financial ability. The relation is determined by village independence, whereas the financial ability to know village capability in their need. The method is descriptive using tables and ... see more
Ratna Septiyanti
The research empirically examines the effect of managerial strategy on Indonesian micro entities’ performance. The sample consists of 2,527 micro entities at Bandar Lampung city in Indonesia. The result shows that strategy of individually-managed has nega... see more
Widya Sari, Hartono Hartono, Fiona Audrey
This study aims to determine and analyze how the influence of Current Ratio, Inventory Turnover, Fixed Asset Turnover and Debt to Equity Ratio on Stock Price and Profitability as a moderating variable to consumer goods sector companies listed on the Indon... see more
Suryo Pratolo, Febriana Diah Irmawati
This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data ta... see more