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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
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an ANALYSIS ON THE INFLUENCE OF SELF-EFFICACY, PROFESSIONAL TDEVELOPMENT, UNDERSTANDING RISK-BASED INTERNAL AUDIT ON AUDIT QUALITY WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE AT THE INSPECTORATE OF NORTH SUMATERA PROVINCE gaol, masria lumban
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

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Abstract

The objective of the research was to find out 1) the influence of Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit on Audit Quality at the Inspectorate of North Sumatera Province, and 2) Organizational Commitment in modernizing the influence of Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit at the Inspectorate of North Sumatera Province, The population used causality method. The population was 85 APIPs (Government Internal Controllers) at the Inspectorate of North Sumatera Province, and all of them were used as the samples (total population/census sampling). Primary data were gathered by using survey technique by distributing questionnaires to all respondents and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit on Audit Quality had positive and significant influence on Audit Quality at the Inspectorate of North Sumatera Province, and 2) Organizational Commitment could moderate the influence of Understanding Risk-Based Internal Audit on Audit on Audit Quality at the Inspectorate of North Sumatera Province.
ANALYSIS OF THE INFLUENCE OF THE QUALITY OF HUMAN RESOURCES, PLANNING, AND BUDGET IMPLEMENTATION ON BUDGET ABSORPTION AT THE SKPD OF THE NORTH SUMATERA PROVINCIAL ADMINISTRATION WITH THE USE OF INFORMATION TECHNOLOGY AS MODERATING VARIABLE Bertina Karokaro, Novie Bertina Purba
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

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Abstract

The objective of this study was to analyze the influence of the human resources quality, planning and budget implementation with the using of information technology as the moderating variabel to budget absorption at North Sumatera Province Governmen . The study used causal research method. The population was 39 SKPDs (Regional Work Unit) that consisted of PPK-SKPD (Financial Management Officicer of SKPD) and Programming Officer of North Sumatera Province Government. Regarding to PP 18/ 2016 there are 3 new SKPDs which haven’t budget absortion yet so that the samples in this research was 36 SKPDs. This research use primary data and secondary data. Data analizyng method is tested by using multiple regression analysis and residual test. The result of the study showed that the human resources quality, planning and budget implementation had significant influence on the budget absorption simultaneously. Partially, planning and budget implementation had significant influence to the budget absorption. The using of information technology as moderating variable could moderate the correlation of the human resources quality, planning and budget implementation had significant influence on the budget absorption of the North Sumatera Province Government.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, LEVERAGE AND ACTIVITY RATIO ON PROFIT GROWTH WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE AT AUTOMOTIVE AND COMPONENT COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Bangun, yulia fransiska Br
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

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Abstract

The objective of the research was to find out and to analyze the influence of profitability, liquidity, leverage, and activity ratio on profit growth with managerial ownership as moderating variable. The research used associative causal method. The population was 60 automotive and component companies listed in the Indonesia Stock Exchange in the period of 2012-2016, and all of them were used as the samples, taken by using census sampling technique. The data were analyzed by using multiple linear regression analysis and absolute deviation test. The result of the research showed that profitability and activity ratio had positive and significant influence on profit growth, while liquidity and average did not have any significant influence on profit growth. Managerial ownership could not moderate the correlation of profitability, liquidity, leverage, and activity ratio with profit growth in automotive and component companies listed in the Indonesia Stock Exchange.
FACTORS AFFECTING CREDIT DISTRIBUTION IN RURAL PEOPLE'S BANK IN SUMATERA UTARA PROVINCE WITH RETURN RATIO ON ASSET AS INTERVENING VARIABLES tantri, wira
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

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Abstract

THE INFLUENCE OF BUDGET PARTICIPATION , BUDGET PRESSURE , AND ASYMMETRICAL INFORMATION ON BUDGET ASYMMETRY AT PT. PP. LONDON SUMATRA INDONESIA,Tbk. Kristiawan, Ganda
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

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Abstract

The objective of the research was to examine the influence of Budget Participation, Budget Pressure, and asymmetrical information on Budget Asymmetry. The population was 72 business units at PT. PP. London Sumatra. The research subjects were 167 respondents, consisted on Managers, Heads of Administration Department, and Deputy Heads of PT. PP.  London Sumatra Indonesia, Tbk. The data were analyzed by using multiple linear regression analysis with an SPSS (Statistical Package for Social Science) version 22.0 software program. The result of the research showed that Budget Participation and Budget Pressure had positive and significant influence on budget asymmetry, while asymmetrical information had negative and significant influence. Simultaneously, the three variables had significant influence on budget asymmetry.
EFFECT OF PLANNING, IMPLEMENTATION, SUPERVISION AND CONTROLLING, BUREAUTRATION STRUKTURE AND SYSTEMS INFORMATION ON MANAGEMENTOF GOODS REGIONSWITH COMMUNICATION AS A MODERATINGVARIABLE IN DISTRICT GOVERMENT Oktavia, Suriana
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

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Abstract

The objective of the research was to analyze the influence of planning, implementation, supervision and control, bureaucratic structure, and information system on the management of regional government’s property with communication as moderating variable in the SerdangBedagai District Administration. The research used causal method, using primary data with questionnaires. The population was 141 respondents, and all of them were used as the samples. The data were analyzed by using multiple linear regression analysis and residual test for testing moderating variable. The result of the research showed that showed that, simultaneously, planning, implementation, supervision and control, bureaucratic structure, and information system had significant influence on the management of regional government’s property. Partially, implementation, bureaucracy structure, and information system had positive and significant influence on the management of regional government’s property. Meanwhile, planning, supervision, and control had positive and insignificant influence on the management of regional government’s property. The variable of communication could not moderate the correlation of planning, implementation, supervision and control, bureaucratic structure, and information system with the management of regional government’s property.
THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) MODERATION ON A CORRELATION BETWEEN FUNDAMENTAL FACTORS TO THE DIVIDEND POLICY agustrisna, juwita
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

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Abstract

The research objective is to analyze the influence of moderation of the Good Corporate Governance (GCG) on the correlation among fundamental factors (liquidity, leverage, profitability, sale growth, firm size, operation of cash flow, profit volatility, capital expenditure, and detained profit) simultaneously and partially on dividend policy in non-financial companies. The population was 376 non-financial companies listed in the Indonesia Stock Exchange from 2009 to 2013. The samples were 20 companies with 100 units of analysis selected based on purposive sampling method. The data were analyzed by using the multiple-linear regression analysis and the residual test with an SPSS software program. The research result proved that simultaneously fundamental factors (liquidity, leverage, profitability, sale growth, firm size, operation of cash flow, profit volatility, capital expenditure, and detained profit) did not influence dividend policy in non-financial companies. Partially, all independent variables did not influence significantly dividend policy. Good Corporate Governance variable was the moderation variable which significantly strengthened fundamental factors with dividend policy of non-financial companies.
FACTORS THAT INFLUENCE THE APPLICATION OF UNIT WORKING BUDGET OF MEDAN CITY GOVERNMENT WITH MONITORING AND EVALUATION AS A MODERATING VARIABLE Dwiyana, Nova
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

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Abstract

The objective of this study was to analyze the influence of the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation with monitoring and evaluation as moderating variable on the budget absorption of Medan City Government. The study used causal research method. The population was 57 SKPDs (Regional Work Unit) that consisted of PPK-SKPD (Financial Management Official of SKPD) and treasurers of Medan City Government, and all of them were used as the samples (census sampling). Primary data were gathered by using questionnaires. Hypothesis was tested by using multiple regression analysis and moderating test with residual test. The result of the study showed that the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation had significant influence on the budget absorption simultaneously. Partially, the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation had significant influence on the budget absorption. Monitoring and evaluation as moderating variable could not moderate the correlation of the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation with the budget absorption of Medan City Government.
The INFLUENCE OF FIRM SIZE, BUDGETING POLICY, RISK-BASED CAPITAL (RBC), NET PREMIUM GROWTH, AND FIRM PROFIT ON FIRM VALUE IN THE INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE sitompul, saleh
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

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Abstract

The objective of this research was to examine and analyze the influence of firm size, budgeting policy, risk-based capital, net premium growth, and firm profit on the firm value of insurance companies listed on the Indonesia Stock Exchange. The population was all 9 insurance companies listed on the Indonesia Stock Exchange in the period from 2005 until 2016, and all of them were used as the samples. The data were analyzed by using multiple linear regression analysis with an E-views 7 software. The research results demonstrated that firm size, budgeting policy, risk-based capital, net premium growth, and firm profit simultaneously had significant influence on firm value. Partially, only firm size and profit had significant but negative influence on firm value. Budgeting policy, risk-based capital, and net premium growth had insignificant influence on firm value. The determining coefficient was 62.25% which indicated that firm size, budgeting policy, risk-based capital, net premium growth, and firm profit simultaneously had influence of 62.25% on firm value, and the remaining 37.45% was influenced by other factors excluded from the variables in this research.
THE INFLUENCE OF FINANCIAL RATIO ANALYSIS ON FIRM VALUE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE IN MANUFACTURE COMPANIES LISTED IN IDX Trito, Belthasar Siahaan
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

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Abstract

The objective of the research was to analyze the effect of financial ratio on firm value with financial distress as an intervening variable on manufacture companies listed in IDX period 2013-2015. This type of research is causal comparative. Sampling method was using proportional random sampling, the company obtained by sample were 59 companies out of 144 companies with a total population of 177 observation units of analysis. Data collection was using data documentation technique from the annual financial statement published by the website www.idx.co.id. The methods of data analysis were using classic assumption test, multiple linear regression analysis test and mediation test with Path Analysis using Sobel test. The results of this research showed that liquidity, solvability, profitability and financial distress simultaneously and partially had significant effect on firm value manufacture companies listed in IDX. The result of indirrectly test showed that variable liquidity solvability and profitability had no significant effect on firm value through financial distress as an intervening variable and financial distress not proven as an intervening variable.

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