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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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EFFECT OF FRAUD DIAMOND ON FRAUD FINANCIAL STATEMENT DETECTION WITH AUDIT COMMITTEE AS MODERATION VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2015-2017 Wailanan, Evi Juita
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (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 Financial Stability, External Pressure, Financial Targets, Personal Financial Needs, Industrial Conditions, Monitoring Ineffectiveness, Auditor Change, Board of Directors Change to Fraud Financial Statement Detection with Audit Committee as Moderating variables in Companies listed on the Indonesia Stock Exchange Period 2015-2017. The population in this study amounted to 160 companies. The sampling method uses purposive sampling and the number of observation samples is 60 companies. This type of research is descriptive quantitative by testing classical assumptions and Multiple Regression Analysis (MRA) tests using two regression equations. The results of testing the data show that simultaneously and partially all independent variables have no effect on Fraud's Financial Statement Detection. The second equation shows all the independent variables have a significant effect on Fraud's Financial Statement Detection. Partially Financial Stability and Financial Stability Interaction affect Fraud's Financial Statement Detection. Whereas External Pressure, Financial Targets, Industrial Conditions, Monitoring Ineffectiveness, Auditor Change, Board of Directors Change, Interaction of External Pressure, Interaction of Financial Target, Interaction of Industrial Conditions, Interaction of Monitoring Ineffectiveness, Interaction of Auditor Change and Interaction of Directors Change did not affect Fraud's Financial Statement Detection.
ANALYSIS OF FACTORS AFFECTING DIVIDEND POLICY IN BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE WITH MANAGERIAL OWNERSHIP AND INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES Fernandes, Fredrick
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine and analyze the factors that influence dividend policy and to test managerial ownership and independent commissioners as moderating variables in banking companies listed on the Indonesia Stock Exchange. This study uses a causality method with a population and at the same time a sample of 43 companies by determining the sampling method using the saturated sampling method. Hypothesis testing uses panel data regression with a test tool using the E-Views application. The results showed that profitability, debt policy, collateralizable assets, and earnings per share simultaneously had a significant effect on dividend policy in banking companies listed on the Indonesia Stock Exchange. Partially, only profitability does not affect dividend policy, while debt policy, collateralizable assets, and earnings per share have a significant effect on dividend policy. Managerial ownership as a moderating variable is not able to moderate the relationship of variable profitability, debt policy, collateralizable assets and earnings per share to dividend policy. While independent commissioners as moderating variables are able to moderate the relationship of profitability, debt policy, collateralizable assets, and earnings per share to dividend policy.
ANALYSIS OF FACTORS AFFECTING EARNINGS MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Siahaan, Nenni Kristina
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the factors that influence earnings management with profitability as a moderating variable. The factors analyzed were information asymmetry, leverage,firm size, institutional ownership , and managerial ownership. This type of research is causal associative. The study population was 50 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. The sampling method is a census, so the number of samples used is 200 observation data . Hypothesis testing is done using multiple linear regression analysis and residual test. The results showed partially information asymmetry, institutional ownership and managerial ownership had a positive and significant effect on earnings management, while the leverageand size of the company had a positive and not significant effect on earnings management. Simultaneously information asymmetry, leverage,firm size, institutional ownership and managerial ownership have a significant effect on earnings management. Profitability as a moderating variable cannot moderate the relationship between information asymmetry, leverage, firm size, institutional ownership and managerial ownership with earnings management.
THE EFFECT OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, SHARIAH COMPLIANCE, COMPANY SIZE AND SHARIA SUPERVISORY BOARD ON PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA Krisnawati, Yuni
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (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 find out and analyze the influence of Islamic corporate social responsibility, shariah compliance, company size and the shariah supervisory board partially and simultaneously on the profitability of sharia commercial banks in Indonesia. The population of this research is as many as 13 sharia commercial banks in Indonesia with 2011 to 2017 observation years. Samples were selected using saturated sample method. Data is processed using panel data regression statistical test methods. The results of this study prove that Islamic corporate social responsibility, Islamic income ratio and company size partially have a positive and significant effect on profitability at Islamic commercial banks in Indonesia. While the profit sharing ratio, zakat performance ratio and sharia supervisory board have a positive and not significant effect on profitability in sharia commercial banks in Indonesia. Simultaneously Islamic corporate social responsibility, Islamic income ratio, profit sharing ratio, zakat performance ratio, company size and sharia supervisory board have a significant effect on profitability in Islamic commercial banks in Indonesia.
AN ANALYSIS OF FACTORS WHICH INFLUENCED THE ADHERENCE OF INDIVIDUAL TAXPAYERS TO THE KPP (TAX SERVICE OFFICE) PRATAMA PEMATANGSIANTAR WITH TAX AUDIT AS MODERATING VARIABLE Putra, Loist Abdi
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (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 adherence of individual taxpayers to the KKP (Tax Service Office) Pratama Pematangsiantar with tax audit as moderating variable. The research used associative causal method. The population was individual taxpayers registered at the KKP Pratama, Pematangsiantar. The samples were taken by using non-probability sampling or convenience sampling technique. The data were gathered by using questionnaires, and analyzed by using multiple linear regression analysis and absolute deviation test. The result of the research showed that, simultaneously, the variables of taxpayers’ knowledge of taxation, taxpayers’ awareness, taxation socialization, administrative sanction, and fiscal service had significant influence on taxpayers’ adherence to KKP Pratama, Pematangsiantar. Partially, taxpayers’ knowledge of taxation and administrative sanction did not have any influence taxpayers’ adherence to the KKP Pratama, Pematangsiantar. Taxpayers’ awareness, taxation socialization, and fiscal service had positive and significant influence on taxpayers’ adherence to the KKP Pratama, Pematangsiantar. Tax audit as moderating variable could strengthen the correlation between taxation socialization and taxpayers’ adherence to the KKP Pratama, Pematangsiantar.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON STOCK PRICES WITH GROWTH OPPORTUNITY AS A MODERATING VARIABLE IN RETAIL TRADE SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE Affandi, Muhammad Rispan
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to examine the effect of the Working Capital to Total Asset (WCTA) ratio, Retained Earning to Total Assets (RETA), Earning Before Interest and Tax to Total Assets (EBITTA), and Total Assets Turn Over (TATO) partially and simultaneously to stock prices with Growth Opportunity as a moderating variable. The population of this research is 26 retail companies listed on the Indonesia Stock Exchange with observations from 2013 to 2017. This study uses saturated sampling. The analytical tool used is panel data regression and data processing using software Eviews 7. The results of this test show that the WCTA and RETA ratios partially have no significant effect while the EBITTA and TATO ratios have a significant effect on stock prices. The simultaneous ratio of WCTA, RETA, EBITTA, TATO has a significant effect on stock prices. Growth Opportunity can moderate the relationship between the ratio of WCTA, RETA, EBITTA to stock prices but cannot moderate the Total Assets Turn Over (TATO) on stock prices.
ANALYSIS OF THE FACTORS AFFECTING COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES IN NON FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2017 PERIOD Larosa, Seti Eli
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyse institutional ownership, independent commissioners, firm size, and leverage that affect firm value with profitability as an intervening variable in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 475 companies using purposive sampling method obtained a sample of 187 companies. The data testing method used is multiple linear regression analysis and path analysis. The results of the first hypothesis study show that simultaneously, all independent variables have a significant effect on profitability. The results of the second hypothesis study show that simultaneously, all independent variables have a significant effect on firm value. Partially, institutional ownership variables and firm size have a significant positive effect on profitability, leverage has a significant negative effect on profitability. Partially, the variables of profitability, institutional ownership, and firm size have a significant positive effect on firm value, while independent commissioners and leverage have no effect on firm value. Profitability is only able to mediate the effect of firm size on firm value in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017.
THE EFFECT OF NOMINAL INVESTMENT CAPITAL, RETURN, RISK PERCEPTION, HEALTH, AND KNOWLEDGE ON STUDENT INTEREST WITH INCOME AS AN INVESTMENT MODERATION VARIABLES IN INVESTMENT GALLERY INDONESIA STOCK EXCHANGE UNIVERSITAS SUMATERA UTARA Nasution, Muhammad Pintor
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (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 and find out the influence of nominal investment capital, return, risk perception, health, and knowledge on the interest in investment simultaneously and partially at Galery Investasi BEI-USU and to examine whether earnings could moderate the correlation of nominal investment capital, return, risk perception, health, and knowledge with the interest in investment at Galery Investasi BEI- USU. The population was 81 students who opened their stock accounts in Galery Investasi BEI-USU, and all of them were used as the samples, (census sampling technique). The data were analyzed by using multiple linear regression analysis and residual test for moderating variable. The result of the research showed that, simultaneously, the variables of nominal investment capital, return, risk perception, health, and knowledge had significant influence of the interest in investment at Galery Investasi BEI-USU. Partially, return and risk perception had positive and significant influence on the interest in investment, nominal investment capital had negative but significant on the interest in investment, while health and knowledge did not have any influence on the interest in investment. Earnings could moderate the correlation of nominal investment capital, return, risk perception, health, and knowledge with the interest in investment.
FACTORS THAT INFLUENCE CORPORATE TURNAROUND COMPANIES THAT HAVE FINANCIAL DISTRESS WITH OPERATIONAL INCOME AS A MODERATING VARIABLE (EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON BEI IN PERIOD OF 2008-2017) Saragi, Dame Ria Rananta
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine factors that can affect the ability of companies that are experiencing financial distress to be able to do corporate turnaround so that companies can return to financial health. The factors tested in this study were Severity, Firm Size, Free Assets, Asset Retrenchment, Expense Retrenchment, and CEO Substitution. The population in this study were 61 manufacturing companies listed on the Indonesia Stock Exchange for 10 years, starting from 2008 to 2017 and based on the criteria of all companies selected through purposive sampling method as a sample in this study. Based on the results of testing the statistical value shows that the data used in this study matches the model and the results of the suitability test of the statistical value model show the model used in this study is able to analyse the problem in the study. Partially, the results of statistical tests show that Free Assets and Expense Retrenchment affect the ability of companies in financial distress when conducting corporate turnaround. Whereas Severity, Company Size, Retrenchment Asset and CEO Turnover cannot affect the ability of companies in financial distress when conducting corporate turnaround and Operational Income cannot moderate the effect of Severity, Company Size, Free Asset, Asset Retrenchment, Expense Retrenchment and CEO Turnover on Corporate Turnaround. Simultaneously based on the F (F-statistical) test, all variables namely Severity, Firm Size, Free Assets, Asset Retrenchment, Expense Retrenchment and CEO Turnover can affect the ability of companies to conduct corporate turnaround.
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, FIRM SIZE AND PROFITABILITY ON FIRM VALUE IN TEXTILE AND GARMENT INDUSTRY SUBSECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2014-2016 Maulinda, Venny
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyse the factors that influence firm value in the textile and garment industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016. The independent variables in this study are disclosure of Corporate Social Responsibility (CSR), leverage, firm size and profitability. While the dependent variable is firm value. This research is causal associative research. The population of this study were 18 companies which are textile and garment companies. The sampling technique used was purposive sampling with a total of 39 observations (13 companies x 3 years). The data analysis method used is panel regression analysis with the Eviews program. Based on the results of data analysis shows that partially, leverage (DER) and company size negatively affect firm value, while disclosure of CSR and profitability does not affect firm value. Simultaneously, disclosure of CSR, leverage, firm size and profitability jointly influence the firm value.

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