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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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THE ANALYSIS OF EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND LEVERAGE ON FINANCIAL SERVICES COMPANYPROPERTY AND REAL ESTATE THAT REGISTERED IN THE SECURITY EXCHANGE INDONESIA YEAR 2012-2016 Simarmata, Asianna Martini
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 purpose of this research is to knowing and analyzing the influence of Good Corporate Governance (in terms of independent commissioners, managerial ownership, institutional ownership and audit committee), Corporate Social Responsibility ( in terms of education, health, social and environmental ) and leverage ( in terms of debt to asset ratio and debt to equity ratio )on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX for the 2012-2016 period. This type of research is hypothesis testing or explanatory research . The population in this study are companies in the Property and Real Estate sub-sector service companies listed on the IDX for the period 2012-2016 as many as 49 companies. The selection of research samples is based on a purposive sampling method and obtained a sample of 24 companies . The data used in this study are secondary data, namely quantitative data obtained from the Indonesia stock exchange site (www.idx.co.id) and data collection is done by downloading the financial statements of the Property and Real Estate sub-sector service companies . The results of this study prove that (1) independent board of directors and managerial ownership have a positive but not significant effect on financial performance while institutional ownership and audit ownership have a positive and significant effect on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX. for the period of 2012-2016 , (2) health CSR has a significant positive effect on financial performance, social CSR has a positive but insignificant effect on the company's financial performance while the environmental education and CSR has a negative and significant effect on the financial performance of service companies Real Estate and Property sub-sectors IDX lists are in the period 2012-2016, and (3) DAR has a negative and insignificant effect on the company's financial performance while DER has a negative and significant effect on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX for the period 2012-2016.
THE EFFECT OF FINANCIAL RATIO IN PREDICTING THE CONDITION OF FINANCIAL POLICY WITH FIRM SIZE AS A VARIABLE MODERATING IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2012-2017 Simanjuntak, Riris Trinovianti
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this study was to identify and analyse the effect of financial ratios in predicting financial distress conditions in manufacturing companies listed on the Indonesian stock exchange (IDX) for the period 2012-2017. The variables in this study are return on assets, current ratio, debt to equity ratio, total asset turnover and firm size. The population in this study were all manufacturing companies listed on the Indonesia stock exchange for the period 2012-2017. Sampling in this study used purposive sampling, so sample of 384 companies that met the criteria was obtained. The analytical method used in this research is descriptive statistical analysis using logistic regression analysis and interaction test to test the moderating variable. The results of this study indicate that simultaneous return on assets, current ratio, debt to equity ratio, and total asset turnover have a significant effect on predict financial distress, and firm size can moderate the effect of return on assets, current ratio, debt to equity ratio, and total asset turnover in predicting financial distress. Partially, return on assets, current ratio and total asset turnover have a negative and significant effect in predicting financial distress conditions. While the variable debt to equity ratio has a positive and significant influence in predicting the condition of financial distress. Firm Size is able to moderate the effect of Total Asset Turnover in predicting the condition of Financial Distress. However Firm Size weakens the influence of Return On Asset, Current Ratio and Debt to Equity Ratio in predicting the condition of Financial Distress.
FACTORS THAT AFFECT ACCOUNTING INFORMATION SYSTEM PERFORMANCE AT CONSUMER GOODS COMPANIES IN MEDAN noviani, Noviani
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): 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 some factors which influenced the Performance Of Accounting Information System at Consumer Goods Companies in Medan. The Research used associative causal methods. The population was 287 IT Managers Of Consumer Goods In Medan, and all of them were used as the samples, using census sampling technique. The data were gathered by using questionnaires and analyzed by using multiple linear regression analysis with an SEM (Structural Equation Modeling) program. The result of the research showed that the involvement of users in the system development process, personal tecnical ability in information system, organization size, top management support, formalization of information system development, training and education program for users, and users’ satisfaction partially had significant effecton the performance of accounting information system. Simultaneously, the involvement of users in the system development process, personal technical ability in information system, organization size, top management support, formalization of information system development, training and education program for users, and users’ final satisfaction had significant effectthe performance of accounting information system.
ANALYSIS OF THE EFFECT OF DIAMOND FRAUD IN DETECTING FINANCIAL STATEMENT FRAUD: EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) 2010 – 2017 Syahputra, Edi
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine and analyse the effects of financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditors, rationalization, and capability, on financial statement fraud simultaneously and partially on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are companies that are included in the Manufacturing sector on the Indonesia Stock Exchange (IDX) for the period 2010 - 2017. The samples in this study used Saturated Sampling (Census) techniques, so a population of 139 companies will be taken as a whole sample for 8 consecutive years according to the total observation is 1.112. The results of hypothesis testing prove that financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditors, rationalization, and capability, simultaneously have a significant effect on financial statement fraud. Partially, financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, rationalization, and capability, have a significant positive effect on financial statement fraud, and change in auditor has a significant negative effect on financial statement fraud.
EFFECT OF CREDIT RISK, LIQUIDITY RISK, INTEREST RATE RISK AND CAPITAL ON PUBLIC BANKING PROFITABILITY LISTED IN INDONESIA STOCK EXCHANGE (IDX) Hariemufti, Yasir
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this study is to examine the effect of credit risk, liquidity risk, interest rate risk, and capital on bank profitability in conventional banks listed on the Indonesia stock exchange (IDX) in 2007-2017. This type of research is descriptive and causality using secondary data, namely financial statements. The population in the study is a conventional public bank registered on the Indonesian stock exchange. This research’s sampling technique used purposive sampling. The sample used was 12 banks. The method used in this research is panel data regression method with a significance level of 5% using a random effect model. Hypothesis testing used t test, F test, and coefficient of determination. The results showed that simultaneous credit risk, liquidity risk, interest rate risk, and capital had a significant effect on bank profitability. Partially credit risk has a negative and significant effect on bank profitability. Interest rate risk has a positive and significant effect. While the liquidity risk and capital variables do not affect bank profitability.
THE EFFECT OF BUDGET PARTICIPATION, ASIMETRY INFORMATION AND BUDGET EMPHASIS ON BUDGETARY SLACK WITH LOCUS OF CONTROL AS MODERATING VARIABLES AT ISLAMIC UNIVERSITY OF SUMATERA UTARA (UISU) Barus, Muhammad Joni
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objectives of the research were (1) to discover the influence of budgetary participation, asymmetric information, and budget emphasis on budgetary slack in UISU (Universitas Islam Sumatera Utara) and (2) to discover the influence of Locus of Control in moderating the correlation among budgetary participation, asymmetric information, and budget emphasis with budgetary slack in UISU. This is a causality research. The population was 122 questionnaires, only 100 of them were returned thus became the samples. The samples were taken by applying census technique in which the whole population was taken as the samples. The data consisted of primary data and were collected through survey method by distributing questionnaires to the head and employees of UISI. The research tested the data by using measurement model or outer model, structural model or inner model, and effect size for the moderating variable. The results of the research proved that (1) budgetary participation had a significantly negative influence, and asymmetric and budget emphasis did not have any influence on budgetary slack in UISU, and (2) locus of control was not able to moderate the correlation among budgetary participation, asymmetric information, and budget emphasis with budgetary slack in UISU.
ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCES COMPETENCE, MOTIVATION, WORK ENVIRONMENT AND THE ROLE OF LEADERSHIP ON THE PERFORMANCE OF ASSET STEWARD IN THE ORGANIZATION OF REGIONAL DEVICES SERDANG BEDAGAI REGENCY Situmorang, Resman Budiman
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The research objective is to test and analyse The Influence of Human Resources Competence, Motivation, Work Environment and the Role of Leadership on the Performance Of asset Steward in The Organization of Regional Devices (47 OPD) Serdang Bedagai Regency. The research is causal associative. The whole population is taken as the research samples (47 Asset Steward  in The Organization Of Regional Devices). Hypothesis testing uses multiple linear regression with coefficient of determination, F-test and t-test. The results of this research indicate that the partial and simultaneous variables of human resources competence, motivation, work environment and the role of leadership have a significant positive effect on the performance of asset steward in The Organization of Regional Devices Serdang Bedagai Regency. The value of R Square obtained is 0.866 with the explanation that 86,6% variable of performance of asset steward is explained by human resources competence, motivation, work environment and role of leadership and 13,4% is explained by other variable outside variable which used in this research.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON BANKING PERFORMANCE IN INDONESIA STOCK EXCHANGE WITH STOCK RETURN AS A MODERATING VARIABLE IN 2013-2017 Siregar, Lasrini
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to determine the effect of financial ratios on banking performance on the Indonesia Stock Exchange with stock returns as moderating variables for 2013-2017. The population in this study are all banking companies that have been publicly listed on the Indonesia Stock Exchange, with the period 2013-2017. Based on sample selection techniques, a total sample of 21 banking companies was listed on the Indonesia Stock Exchange in the 2013-2017 research period. This study uses secondary data, namely quantitative data obtained from the Indonesia Stock Exchange website. The results of the study are simultaneously and partially concluded that the independent variables (CAR, BOPO, NIM, NPL, LDR) have a significant effect of 29.8% on the dependent variable Y (ROA). Moderating test results show that the 5 independent variables have a significant effect on company size as a moderating variable and then, Return asset as a moderating variable has a significant effect on the relationship between independent variables on the dependent variable. In other words, company size is proven as a moderating variable that influences the relationship of independent variables with dependent variables. The conclusion is that there is an effect of the financial ratio on banking performance on the Indonesia Stock Exchange with stock return as a moderating variable for 2013-2017. It is suggested to the next researcher to examine the banking sector from various other financial aspects that affect financial performance. For companies it is recommended to pay attention to determining the optimal capital structure, positive company growth, and profitability to improve financial performance.
EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, COMPANY SIZE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN GOODS CONSUMER COMPANIES IN INDONESIA STOCK EXCHANGE (IDX) Melisa, Melisa
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to examine and analyse the effect of the current ratio, debt to equity ratio, firm size, and corporate social responsibility on firm values ​​both simultaneously and partially and to find out and analyse whether institutional ownership variables as moderating variables can strengthen or weaken the relationship between current ratio, debt to equity ratio, and company size to firm value in consumer goods companies on the Indonesia Stock Exchange. The population in this study were 39 consumer goods companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was selected using 36 stratified random sampling methods, so that the study sample was collected as many as 108 observations. Testing the research hypothesis using multiple linear regression analysis and testing the moderating variable using the absolute difference test. The results showed that simultaneously the current ratio, debt to equity ratio, firm size, and corporate social responsibility had a significant effect on firm value. Partially the size of the company has a significant effect on firm value while the current ratio, debt to equity ratio, and corporate social responsibility have no significant effect on firm value. The moderating variable of institutional ownership is not able to moderate the current ratio relationship, debt to equity ratio, company size, and corporate social responsibility to firm value.
THE INFLUENCE OF INTELLECTUAL CAPITAL ON PROFITABILITY AND ITS IMPACT ON STOCK PRICE IN BANKING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Loist, Christine
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): 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 intellectual capital on stock price with profitability as intervening variable in banking companies listed in IDX (Indonesia Stock Exchange). The research used quantitative method. Secondary data were the companies’ financial statement, obtained from BEI in the period of 2013-2017. The population was 43 companies, and 29 of them were used as the samples, taken by using purposive sampling technique with the period of the research of 5 years so that there were 145 research units all together. The data were analyzed by using multiple linear regression analysis and path analysis with an SPSS statistic program. The result of the research showed that first, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously had positive and significant influence on stock price. Second, VACA had positive and significant influence on stock price. Third, VAHU and STVA did not have any significant influence on stock price. Fourth, profitability was intervening variable in the influence of VACA and STVA on stock price, and fifth, profitability was not intervening variable in the influence of VAHU on stock price.

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