20 articles in this issue
Nyimas Belinda Thania Setiadi, Desti Sri Widaningsih, Winda Erlita, Atika Jauharia Hatta Hambali
Tax avoidance will result in reduced state revenues which can hinder national development. This study aims to determine the effect of foreign directors and company size on tax avoidance with female directors as a moderating variable. The nature of women w... see more
Ida Ayu Gede Weda Satya Bawanti, Komang Ayu Krisnadewi
The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-b... see more
Eko Budi Santoso, Basuki Basuki, Isnalita Isnalita
This study aims to examine the effect of standardized social responsibility disclosure on earnings management and the role of management credibility in this relationship. The research sample is a company going public in the non-financial sector on the Ind... see more
Gede Made Ananda Cipta Nugraha, Dewa Gede Wirama
Stock returns are the results obtained by investors from investment activities and rewards for their courage in taking the risk of investing in stocks in the capital market. The research objective is to determine the effect of exchange rates and inflation... see more
Sri Wilujeng Rizki Amalia, Loggar Bhilawa
The research aims to determine the effect of morality, capability, and innovative work behavior on the management of village funds. The data collection method was carried out by distributing questionnaires to village officials who were directly related to... see more
Ni Made Ratih Kumala Dewi, Maria Mediatrix Ratna Sari
Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possi... see more
Corinna Octavia Kweeswara, Judith Felicia Pattiwael Irawan
The 2020 - 2021 pandemic has had an impact on banking activities. The aim of the study was to find out green banking practices carried out by the core capital bank group (KBMI) 3 during the pandemic, including CSR, as well as the health conditions of the ... see more
I Kadek Peri Andika, P. D'yan Yaniartha Sukartha
The government continues to strive to optimize tax revenue, but the tax revenue target has not been achieved due to various reasons, one of which is tax evasion. The research objective is to examine the relationship between profitability, the year of the ... see more
Jean Stevany Matitaputty
The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The ... see more
Made Satryawan Jelantik, Luh Gede Krisna Dewi
Understanding of accounting is not only aimed at achieving value in the form of numbers, but also understanding of concepts and practical application in society. This study aims to examine the effect of emotional intelligence, adversity intelligence, inte... see more
Rida Prihatni, I Gusti Ketut Agung Ulupui
This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk in real estate companies that do and do not practice income smoothing. The population of this study is companies publicly traded on the Indonesian ... see more
I Made Edy Purnama Putra, Ni Gusti Putu Wirawati
This study aims to examine the effect of the use of information technology, professionalism and work experience on auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with... see more
Niar Afriyani
Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common in Indonesia in recent years. This study aims to determine how the influence of tax justice, love of money, and religiosit... see more
Gusti Ayu Diah Laksmi Ismawijayanthi, I Gusti Ayu Made Asri Dwija Putri
This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people... see more
Khosyi Anisul Musyafa, Kholilah Kholilah
This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted... see more
Ni Putu Nadia Putri Febrianti, Putu Agus Ardiana
This study aims to determine the effect of size and age on the performance of equity funds in Indonesia. The theory used in this research is the mutual fund theorem. The research was conducted on conventional and Sharia equity mutual funds registered with... see more
Yudhi Prasetiyo, Shufia Zuhroh, Novita Nugraheni
This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 201... see more
Ni Made Dwi Pratiwi Sura, Ni Ketut Rasmini
The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a populatio... see more
Cok Krisna Yudha, I Made Wianto Putra
This study aims to determine the impact of electronic systems on taxpayer compliance with orbit control as a parameter. The research sample collection method uses a non-probabilistic sampling method, namely random sampling. The data collection method is d... see more
Putu Monik Candra Maharani, Ida Bagus Putra Astika
The research aims to determine the effect of career motivation, economic motivation and exam fees on students' interest in obtaining a Chartered Accountant (CA) certificate. Data analysis used multiple linear regression to answer the research hypothesis. ... see more