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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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ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE, LEVERAGE, AND AUDIT QUALITY ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A MODERATING VARIABLE ON THE GOODS CONSUMER COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE (IDX) Nurjannah, Rizka
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 research was to analyse the influence of Corporate Governance consisted of institutional ownership, size of board of commissioners, board of independent commissioners’ composition; leverage, and audit quality on earnings management with firm size as moderating variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used associative causal method. The population was 14 companies, and all of them were used as the samples, taken by using census technique so that there were 98 observations all together. The data were gathered by conducting documentary study and analysed by using panel data regression analysis. The result of the research showed that, simultaneously, Corporate Governance consisted of institutional ownership, size of board of commissioners, board of independent commissioners’ composition; leverage, and audit quality had the significant influence on earnings management. Partially, the size of board of commissioners and leverage had the positive and significant influence on earnings management, besides institutional ownership, board of independent commissioners’ composition, audit quality had influence not significant on earnings management. The result of residual test on moderating variable showed that firm size could moderate the correlation of Corporate Governance consisted of institutional ownership, size of board of commissioners, board of independent commissioners’ composition; leverage, and audit quality with earnings management in consumer goods companies listed in the Indonesia Stock Exchange.
FACTORS THAT INFLUENCE COMPANY VALUE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Novianti, Tina
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 examine the factors that influence the value of a company. Investment Decisions, Company Size, Liquidity, Profitability, Institutional Ownership and Dividend Policy have a partial and simultaneous effect on Company Values ​​in manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach, namely by testing the associative relationships of measured research variables (parametric). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the research period of 2013 to 2017. The population in this study are 26 companies and to determine the size of the sample using a sample method that is saturated sampling or census. The results of the study are simultaneously from the 6 independent variables on the dependent variable Y (Company Value) of 0.70 x 100% = 70%. In other words, 70%. Company values ​​can be explained by the 6 independent variables (TAG, Ln-TA, CR, ROE, INST, DPR), partially the size of the company has a negative and not significant effect on firm value. Capital structure is proven as a moderating variable that influences the relationship of independent variables with dependent variables.
EFFECT OF CAPITAL STRUCTURE, COMPANY GROWTH AND PROFITABILITY OF CORPORATE VALUES IN COAL MINING SUBSECTOR COMPANIES Natalia, Natalia
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 research is to find out and analyse the influence of capital structure, company growth, and profitability partially and simultaneously on the value of the company in coal mining companies listed on the Indonesia Stock Exchange (IDX). The population of this research is 21 coal mining companies listed on the Indonesia Stock Exchange (IDX) with 2013 to 2017. Observation years were selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that the capital structure and profitability partially influence the value of the company in coal mining companies listed on the Indonesia Stock Exchange. While the growth of the company does not affect the value of the company in coal mining companies listed on the Indonesia Stock Exchange. The simultaneous capital structure, company growth and profitability simultaneously influence the value of the company in coal mining companies listed on the Indonesia Stock Exchange.
THE EFFECT OF COMPANY SIZE, CAPITAL STRUCTURE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN IDX Lubis, Nurliza
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 this study are to determine and analyze the effect of Company Size, Capital Structure (DER), Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility both simultaneously and partially on Corporate Value (PBV), and analyze Profitability (ROA) to moderate the relationship between Size Companies, Capital Structure (DER), Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility with respect to Company Values ​​(PBV) of property and real estate listed on the Indonesia Stock Exchange in 2013-2017. The research population is property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 with 49 companies. The sample was selected using a purposive sampling method that produced 30 sample companies. Testing the first hypothesis uses multiple linear analysis, test the coefficient of determination, F test and t test, while the second hypothesis for moderating variables using the residual test. The results of this study indicate that Company Size has a positive and insignificant effect on Corporate Values, Capital Structure has a positive and significant effect on Firm Value, Managerial Ownership has a positive and not significant effect on Firm Value, Institutional Ownership has a positive and significant effect on Firm Value, Corporate Social Responsibility has a negative and insignificant effect on Corporate Values, and Profitability is not a variable that is able to moderate Company Size, Capital Structure, Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility towards property and real estate company values ​​listed on the Indonesia Stock Exchange in 2013-2017.
THE EFFECT OF OPERATING, LEVERAGE, SALES GROWTH AND WORKING CAPITAL FLOW OF PROFITABILITY WITH FIRM SIZE AS MODERATING VARIABLES ON MANUFACTURING COMPANIES LISTED ON THE IDX PERIOD 2008-2017 siahaan, junaidi
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 the following research is to analyse the effect of operating cash flow, leverage, sales growth and working capital turnover simultaneously and partially to profitability and to determine and analyse whether firm size variables as moderating variables can strengthen and weaken the relationship between operating cash flow, leverage, growth working capital sales and turnover in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). This type of research uses causal design which is useful for analysing the causal relationship between one variable with another variable and the object of this research is all manufacturing companies in the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from IDX and the source of each company's site for the period 2008-2017. Sampling using purposive sampling method, obtained a sample of companies as many as 56 companies from 149 population companies with a total observation of 560. The method of data collection used is documentation techniques. The method of data analysis uses descriptive statistical methods, data panel regression analysis and interactive tests to moderate panel data variables, using the Eviews software tool. The results of this study indicate that simultaneously operating cash flow, leverage, sales growth and working capital turnover are significant to profitability. Partial testing shows that operating cash flow and sales growth on profitability have a significant positive effect, while leverage and working capital turnover have a positive and not significant effect on profitability. Moderating testing with interaction test shows that company size is not proven / moderating as a moderating variable that can moderate the relationship of operating cash flow, leverage and working capital turnover with profitability, while firm size is proven as a moderating variable of sales growth to profitability in manufacturing companies listed in Indonesia Stock Exchange (IDX).
THE EFFECT OF ORGANIZATIONAL COMMITMENTS, UNDERSTANDING OF RISK BASED INTERNAL AUDIT, SUSTAINABLE EDUCATION AND AUDITOR MOTIVATION ON THE PERFORMANCE OF AUDITORS WITH SELF EFFICACY AS MODERATING VARIABLES IN THE SUMATERA UTARA PROVINCE Rizki, Mela Novita
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 factors that influence the performance of auditors at the Inspectorate of North Sumatra Province with self-efficacy as a moderating variable. This type of research is explanatory research using primary data. The population in the study were 34 functional auditors at the Inspectorate of North Sumatra Province. The data collection method was a census method by distributing questionnaires to obtain a total sample of 34 employees. Testing the research hypothesis using multiple linear regression analysis and testing the moderating variable using a test of the change in the coefficient of determination. The results showed that simultaneous organizational commitment, understanding of risk based internal audit, continuing education and auditor motivation together had a positive and significant effect on auditor performance. Partially the variable organizational commitment, continuing education and auditor motivation have a significant effect on auditor performance while the risk-based internal audit understanding variable has no significant effect on auditor performance. The self-efficacy variable is proven to moderate the relationship between organizational commitment, understanding of risk based internal audit, continuing education and auditor motivation on auditor performance.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE AND PROFITABILITY ON PROFIT MANAGEMENT IN REGISTERED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Sinaga, Doharman
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 analyse the influence of Good Corporate Governance, Leverage, and Profitability on Earning Management in the Manufacture Companies listed in the Indonesia Stock Exchange. The research used explanatory research method. The population was 144 manufacture companies with total observation of 318, and 106 of them were used as the samples, taken by using proportional random sampling technique. The data were gathered by conducting documentary study and analysed by using panel data regression analysis. The result of the research showed that, simultaneously, Good Corporate Governance, Leverage, and Profitability had the influence on Earning Management. Partially, Good Corporate Governance and Leverage did not have any influence on Earning Management, while Profitability had the influence on Earning Management.
THE EFFECT OF EMOTIONAL LEARNING AND INTELLIGENCE MODELS ON ACCOUNTING UNDERSTANDING (EXPERIMENTAL STUDY ON MEDAN VOCATIONAL SCHOOL (SMK) 1 STUDENT) anggono, Anggono
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 was to examine (1) differences in accounting understanding between students taught using the problem based learning (PBL) learning model compared with students taught using direct instruction (DI) learning models, (2) differences in accounting understanding between students who have high emotional intelligence with students who have low emotional intelligence, (3) the influence of interactions between learning models and emotional intelligence on understanding accounting. The research location is in SMK Negeri 1 Medan. The study population was all students of class 10 (X) - SMK accounting for the year 2018/2019 consisting of 144 students. Sampling uses cluster random sampling, so the study sample is 61 students. This type of research is quasi-experimental with a 2 X factorial research design 2. The collection of research data using questionnaires and learning outcomes tests. The data analysis technique uses two-way ANOVA. The results showed that (1) there was a significant difference in the understanding of accounting between students taught using the problem based learning (PBL) learning model compared with students taught using the direct instruction learning model (DI). (2) There is a significant difference in the understanding of accounting between students who have high emotional intelligence and students who have low emotional intelligence. (3) There is an influence of the interaction between the learning model and emotional intelligence on the understanding of accounting.
ANALYSIS OF THE EFFECT OF FIRM SIZE, CAPITAL STRUCTURE, FIRM GROWTH AND FINANCIAL PERFORMANCE ON FIRM VALUE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE saragih, jhon raphael
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 this study is to analyse the effect of Firm Size, Capital Structure, Firm Growth and Financial Performance simultaneously and partially influence the Firm Value on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 Period. The type of research is causal associative research which is useful for analysing the causal relationship between one variable with other variables using quantitative data types. This study used secondary data which obtained from IDX and from other official site sources. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange for the period 2014-2017 which informs the phased financial statements contained in the firm's annual report. The total population in this study amounted to 147 companies, with a sample of 53 companies using purposive sampling method, the number of observations was 212 observation units. The data collection method used is documentation technique. The method of data analysis in this study is multiple linear regression and path analysis with the help of Statistical Product and Service Solutions (SPSS) software. The results showed that the size of the firm has a positive and significant effect on firm value, capital structure has a positive and significant effect on firm value, financial performance has a positive and significant effect on firm value while firm growth has a negative and significant effect on firm value.
THE EFFECT OF TAX EXAMINATION, TAX ADMINISTRATION SANCTIONS, UNDERSTANDING TAXATION, AND TAX EMPLOYMENT (TAX AMNESTY) ON COMPULSORY TAX COMPLIANCE PERSONAL AT KPP PRATAMA MEDAN POLONIA Situmorang, Sakti Fransisco
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 the effect of Tax Examination, Tax Administration Sanctions, Understanding of Taxation, and Tax Amnesty on Individual taxpayer compliance in Medan Polonia KPP. This type of research uses associative research that is clausable, namely research that identifies causal relationships between various variables. The data used in this study are primary data in the form of closed questionnaire data. In a closed questionnaire the respondent must choose the answer provided from the questions asked. The sampling used in this study is by nonproability sampling, namely incendental sampling, obtained 100 samples from 165,852 populations. The method of data analysis in this study is Multiple Regression Analysis, then processed using the Statistical Package For Social Science (SPSS) program. The variables used are the dependent variable and the independent variable. The dependent variable in this study is "tax compliance". The independent variables in this study are "tax audits, tax administration sanctions, understanding of taxation, and tax amnesty". Testing the hypothesis in this study uses the coefficient of determination, F test and t test. The results of this study indicate that simultaneously variable tax audit, understanding of taxation, tax administration sanctions and tax amnesty have a positive and significant effect on individual taxpayer compliance. Partial testing that the tax audit variable and understanding of taxation have a significant positive effect on taxpayer compliance, whereas tax administration sanctions and tax amnesty have a positive and insignificant effect on individual taxpayer compliance at Medan Polonia KPP

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