cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota medan,
Sumatera utara
INDONESIA
International Journal of Public Budgeting, Accounting and Finance
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 26556693     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics
Arjuna Subject : -
Articles 250 Documents
 8   9   10   11   12 
FACTORS THAT AFFECT THE MANAGER'S PERCEPTION ABOUT THE FACTORS THAT INFLUENCE COMPANY PERFORMANCE (Empirical Study on State-owned enterprises of Indonesia Companies in the Construction Sector in Medan City) Muliadi, Muliadi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.307 KB)

Abstract

This research aims to know and analyze about Factors That Influence Manager Perception Of Factors Affecting Company Performance (Empirical Study On State Enterprise Of Construction Sector In Medan). This type of research is causal research. The population in this study is State-Owned Enterprise Sector Construction In Medan. The sampling technique used was Purposive sampling with 102 respondents. This research was conducted by the method of spreading the questionnaire to each State-Owned Enterprise of Construction Sector in Medan. Testing of research data using multiple linear regression analysis. The results of this study indicate that the overall variables studied are: Perceptions of Environmental Uncertainty, Managerial Competence, Extent of Coverage Area, Information Technology and Openness of Society in Receiving Development significantly and positively influence on the Performance of State-Owned Enterprise Construction Sector contained in Medan.
FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS IN MEDAN CITY GOVERNMENT hutagalung, depi hotma ni ida
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.492 KB)

Abstract

This study aims to determine and analyze the influence of Human Resource Competence, Organizational Commitment, Internal Control System, Information Technology and Reconciliation data partially influence the quality of financial statements in Medan city government. The type of this research is causal and the object of this research is all accounting entity in Medan City Government which amounts 56 Unit Working Area (SKPD). The data used is the primary data by using the questionnaire in the spread. Using a quantitative approach and data analysis using SEM model software LISREL. Partial results, Human Resource Competence, Organizational Commitment, Internal Control System, Information Technology and Data Reconciliation have a positive significant effect on the quality of financial statements.
THE INFLUENCE OF UNDERSTANDING ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARD, THE USE OF SAIBA APPLICATION, AND COMPETENCE ON THE EFFECTIVENESS OF MAKING FINANCIAL STATEMENT WITH MANAGEMENT COMMITMENT AS MODERATING VARIABLE IN THE WORK UNITS OF THE MINIS Jannah, Nur
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.866 KB)

Abstract

The objective of the research was to analyze the influence of understanding accrual-based government accounting standard, the use of SAIBA application, and competence on the effectiveness of making financial statement with management commitment as moderating variable in the Working Unit of the Minister of Religious Affairs as the work partner of KPPN, Tebing Tinggi. The population was 74 financial statement makers the consisted of PPK and SAIBA operators in the Working Unit of the Minister of Religious Affairs as the work partner of KPPN, Tebing Tinggi, and the samples were taken by using census sampling technique. Primary data were gathered by distributing 74 questionnaire sheets and 72 of them were returned and analyzed by using Structural Equation Modeling Partial Least Squares (SEM-PLS). The result of the research showed that understanding accrual-based government accounting standard, the use of SAIBA application, competence, and management commitment had positive and significant influence on the effectiveness of making financial statement. Management Commitment as moderating variable could not moderate the correlation between understanding accrual-based government accounting standard and the effectiveness of making financial statement, between the use of SAIBA application and the effectiveness of making financial statement, and between competence and the effectiveness of making financial statement.
THE FACTORS AFFECTING THE TREASURERS’ PERFORMANCE REGIONAL WORK UNIT IN SAMOSIR REGENCY AND MOTIVATION AS MODERATING VARIABLE Amriady, Krismanto Manik
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.55 KB)

Abstract

The objective of the research was to examine and to analyze the influence of Education, Training, and Clarity of Role on the treasurers’ performance at SKPD (Regional Work Unit) in Samosir Regency and motivation as moderating variable. The type of this research was causality research. The population was the treasurers of revenue, treasurers of expenditure, assistant treasurers of revenue, and assistant treasurers of expenditure in all SKPDs in Samosir Regency. There are 81 respondents from 38 SKPDs.  This research used census method. This research used primary data of the questionnaire results given to the respondents. The data were analyzed by using multiple linear regression analysis and residual test. The results of the research showed that Education, Training and Clarity of Role simultaneously and partially had significant influence on treasures’ performance at the SKPDs in Samosir Regency. Motivation can moderate the correlation of Education, Training and Clarity of Role with treasures’ performance at the SKPDs in Samosir Regency.
THE ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE, COMPANY SIZE, OWNERSHIP STRUCTURE, LEVERAGE AND COMPANY GROWTH ON COMPANY VALUES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED IN IDX 2012-2016 PERIOD Mahzura, Tengku Alvi Syahri
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.123 KB)

Abstract

This study aims to determine and analyze the factors that influence the value of the company in the food and beverage industry sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial performance through profitability ratios namely return on equity (ROE), company size, institutional ownership, managerial ownership, leverage (debt to equity ratio) and company growth. This research is causal associative research using secondary data. The population of this study is as many as 14 companies which are food and beverage companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling technique used was side purposive with the number of 70 observations (14 companies x 5 years). The data was processed using the multiple linear regression statistical test method using SPSS software (Statistical Package for the Social Science). The results of this study prove that the variables of return on equity (ROE), company size, institutional ownership, managerial ownership, leverage (debt to equity ratio) and company growth simultaneously affect the value of the company. Partially return on equity (ROE) and leverage (debt to equity ratio) that affect the value of the company, while the rest, namely the variable size of the company, institutional ownership, managerial ownership and company growth does not affect the value of the company.
THE FACTORS WHICH INFLUENCE THE CAPACITY TO ORGANIZE FINANCIAL STATEMENT OF SKPD WITH INTERNAL CONTROL AS MODERATING VARIABLE IN BINJAI MUNICIPALITY sutarsih, wiwik
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.088 KB)

Abstract

The objective of the research was to analyze some factors which influenced the capacity to organize the financial statements in the Regional Government Work Unit with internal control as moderating variable in Binjai Municipality. This is an analytical survey research. The population was the financial administration officials and treasurers of expenditure, i.e. 33 regional government work units in Binjai Municipality. The data were gathered through 66 questionnaires distributed to the financial administration officials and treasurers of expenditure. The samples were taken by employing census method in which the whole population was taken as the samples for this research. The data analysis method was assisted by Smart PLS program (Structural Equation Modeling Partial Least Square/ SEM PLS). The results of the research demonstrated that quality of human resources did not have any positive influence; understanding of governmental accounting system did not have any positive influence; the use of regional financial information system had a positive influence and internal control had a positive influence on the ability in administering financial statements. Internal control as moderating variable could not moderate the influence of human resource quality on the capacity to organize financial statements; the influence of the understanding of governmental accounting system and the use of regional financial information system on the capacity to organize financial statements
THE EFFECT OF APPLICATION OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE WITH THE CAPITAL STRUCTURE AS VARIABLE MODERATING ON COMPANY MANUFACTURING REGISTERED IN IDX Lusiana, Lusiana
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.672 KB)

Abstract

This study aims to examine and analyze the effect of good corporate governance indicators consisting of institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors is partially affected or simultaneously to the financial performance of the companies listed in the Indonesia Stock Exchange and also to test and analyze whether the ability of capital structure may moderate the relationship between good corporate governance variables with an indicator that consists of institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors at companies listed Indonesia Stock Exchange. The population in this study are all manufacturing companies in the Indonesia Stock Exchange. Of the 143 companies as population samples taken as many as 20 companies were determined by purposive sampling method. The analytical method used is multiple linear regression analysis and residual test. Results of testing the first hypothesis is partially shows that institutional ownership and managerial ownership have a significant effect on financial performance, while simultaneously showing that variable institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors affect the financial performance. The second hypothesis testing showed that the capital structure is not able to moderate the relationship variables institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors of the financial performance of companies listed on the Indonesia Stock Exchange.
THE INFLUENCE OF LEVERAGE, CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE theresia, yohanna
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.873 KB)

Abstract

The objective of the research was to discover and analyze the influence of proxy in leverage with DAR (Debt to Total Asset Ratio) and DER (Debt to Equity Ratio), corporate governance proxy with proxy in managerial ownership, institutional ownership, independent commissariat, auditing committee and profitability with proxy in ROA (Return on Asset) and ROE (Return on Equity) on earnings management. The population consisted of 25 manufacturing companies in consumptive goods sector i.e. food and drink, cigarettes and pharmacy listed on Indonesia Stock Exchange from 2014-2016. The research employed census method in which the whole population was taken as the samples. The data consisted of secondary data i.e. quantitative data. The research results proved that (1) DAR and managerial ownership had positive and significant influence on earnings management; (2) DER and independent commissioners had positive yet insignificant influence on earnings management; (3) Auditing Committee and ROA had significant negative influence on earnings management; and (4) Institutional ownership and ROE had negative yet insignificant influence on earnings management.
THE FACTORS WHICH INFLUENCE THE PUNCTUATION IN SUBMITTING LIALIBILTY REPORT OF SKPD EXPENDITURE TREASURERS WITH MANAGERIAL COMMITMENT AS MODERATING VARIABLE IN THE SERDANG BEDAGAI DISTRICT ADMINISTRATION Sari, Junita
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.173 KB)

Abstract

The objective of the research was to analyze the influence of human resources competency, education and training, work discipline, motivation and implementation of Regional Management Information System on the punctuality of the submission of expenditure treasurer’s liability report in the regional apparatus working unit of Serdang Bedagai Regency through leader’s commitment. This is a causal associative research. The research population was 47 regional apparatus working units with 94 respondents. The samples were taken by employing census method with primary data collected through questionnaires. All 94 questionnaires which were distributed (100%) were returned. The data were analyzed by applying multiple linear regression method and residual test. It was found out that the human resources competency; education and training, work discipline, motivation, and the implementation of Regional Management Information System simultaneously and partially influenced the punctuality of the submission of the expenditure treasurer’s liability report in Serdang Bedagai Regency. Leader’s commitment was a moderating variable which was abale to moderate the correlation of human resources competency; education and training, work discipline, motivation, and the implementation of Regional Management Information System with the punctuality of the submission of the expenditure treasurer’s liability report in Serdang Bedagai Regency.
ANALYSIS OF THE EFFECT OF FOREIGN JOINT STOCK PRICE INDEX ON INDONESIAN COMBINED STOCK PRICE INDEX WITH UNITED STATES DOLLAR AS A MODERATING VARIABLE mie, mie
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.37 KB)

Abstract

The purpose of this study was to determine and analyze the effect of the All Ordinaries AustraliaIndex (A ORD ) , the FTSE 100 Index(FTSE 100) , Nikkei 225(N225) , Shanghai Composite Index(SSEC) , and Dow JonesIndex (DJI A ) towards the Jakarta Composite Index( JKSE ) both simultaneously and partially with US Dollar Exchange Rate as a moderatingvariable . This research is a descriptive qualitative research. Population tand samples used in this study were 102 of observational data from the Composite Stock Price Index are listed on the Indonesia Stock Exchange, the Australian Stock Exchange, London Stock Exchange, Tokyo Stock Exchange, Shanghai Stock Exchange and New York Stock Exchange during the period January 2008 to Juni 2016. The sampling technique used was saturated samples, thus the total observations were also 102 data . The data analysis method used is multiple linear regression and residual analysis. The test results prove that simultaneous, AORD Index, the FTSE 100 Index, Index .N225, SSEC index and DJIA index significant effect on JKSE. But partially, only AORD index significantly influence JKSE, while the FTSE 100 Index, Index .N225, SSEC index and DJIA index has no effect on JKSE. And the USD exchange rate is not a variable that can moderate the relationship between AORD, FTSE 100, N225, SSEC, and DJIA with JKSE.

Page 10 of 25 | Total Record : 250

 8   9   10   11   12 

Filter by Year

2018 2021


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance More Issue