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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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FACTORS AFFECTING FIRM VALUE IN BANKING FIRM IN INDONESIA Rosalia, Vicky
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 this research was to examine and analyze the Effect of Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality on Company Values. This study also examined the effect of Profitability in moderating the relationship between Corporate Governance and Corporate Value. This research is causative research. The population in this research are banking companies listed on the Indonesia Stock Exchange in the period 2015-2017 with 43 companies. The sampling technique used was purposive sampling based on certain criteria. Based on these criteria, a sample of 41 companies with 3 years of observation was obtained so that the total sample number was 123. Based on data research by using multiple linear regression analysis and residual test for moderating variables. The results of the research show that Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality have an effect on the Company's Value simultaneously. While partially Institutional Ownership, Audit Committee, and Audit Quality have a significant effect on Company Value, while the Independence of the Board of Commissioners does not significantly influence the Company's Value. For the moderating variable, Profitability is not able to moderate the relationship of Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality towards Corporate Values.
THE EFFECT OF LIQUIDITY, LEVERAGE RATIO, ACTIVITIES AND PROFITABILITY ON STOCK PRICES WITH DIVIDEND POLICY AS INTERVENING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA AND MALAYSIA 2015-2017 Admi, Aldy Pelita
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 analyse the effect of liquidity, leverage, activity, and profitability on stock prices with dividend policy As an intervening variable in Manufacturing Companies in Indonesia and Malaysia. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in the period 2015-2017, a total of 388 companies. A sample of 95 companies. Data analysis using the path analysis method. The results of the study partially show that in manufacturing companies in Indonesia, the Liquidity and Profitability variables have a significant effect on Stock Prices. While in Malaysia Stock Prices affect the activity ratio and dividend policy. Dividend Policy Variables are not able to mediate the influence of Liquidity, Leverage, Activity, and Profitability on companies in Indonesia while dividend policy is able to mediate the influence of leverage and profitability on stock prices in Malaysia.
ANALYSIS OF FACTORS AFFECTING FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2015-2017 Natasha, Sonya Enda
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 Institutional Ownership, Proportion of the Independent Board of Commissioners, Audit Committee, Firm Size, and Leverage on Firm Value with Profitability as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 189 companies. The sampling method uses purposive sampling and the number of samples obtained is 63 companies. This type of research is quantitative descriptive by testing classical assumptions and path analysis using two regression equations to measure direct and indirect effects. The results of testing the data show that simultaneously all the independent variables have a significant effect on profitability. Partially the proportion of the Independent Board of Commissioners, and Leverage has a significant effect on Profitability. Whereas Institutional Ownership, Audit Committee, and Firm Size variables have no significant effect on profitability. The second equation shows that simultaneously all the independent variables have a significant effect on firm value. Partially, the proportion of the Independent Board of Commissioners, Firm Size, Leverage, and Profitability have a significant effect on Firm Value, while Institutional Ownership and Audit Committee variables have no significant effect on Firm Values. The results of this study indicate that Profitability is able to intervene Institutional Ownership variables, the Independent Board of Commissioners Proportion, Audit Committee, and Firm Size to Firm Value while Profitability is not able to intervene between Leverage variables and Firm Value.
FACTORS AFFECTING COMPANY VALUE WITH DIVIDEND POLICY AS A VARIABLE MODERATING IN MANUFACTURING COMPANIES CONSUMPTION GOODS INDUSTRIAL SECTOR IN INDONESIA STOCK EXCHANGE Siregar, Wahyu Nanda Pratama
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 reasearch is for examine and analyze the effect of debt policy, invesment decision, free cash flow, profitability, and liquidity to the company value partially and simultantly in consumer goods industry company listed in Bursa Efek Indonesia (Indonesia Stocks Exchange). And to examine and analyze dividend policy ability moderate the correlation between the variables of debt policy, invesment decision, free cash flow, profitability, and liquidity to the company value partially and simultantly in consumer goods industry company listed in indonesia Stocks Exchange. Population in this reaseacrh is goods industry company listed in Bursa Efek indonesia in 2012-2016. from 34 companies as the population, 11 companies are gotten as the sample by purposive sampling. Analyzing methode that is used in this reasearch is analysis of  double linear regresion and residual test.The test result of first hypotheses simultantly shows that debt policy (DER), invesment decision (TAG), free cash flow (FCF), profitability (ROA), and liquidity (CR) affect significantly to the company value. And partially shows that variable of debt policy (DER), and profitability (ROA) affect positive significantly to company value. However, variable of invesment decision (TAG), free cash flow (FCF) and liquidity (CR) partially don’t affect to company value. The test result of second hypotheses shows that dividend policy (DPR) doesn’t able to moderate the correlation between debt policy (DER), invesment decision (TAG), free cash flow (FCF), profitability (ROA), and liquidity (CR) to the company value in consumer goods industry company listed in indonesia Stocks Exchange in 2012-2016.
FACTORS AFFECTING THE QUALITY OF THE PADANGSIDIMPUAN GOVERNMENT FINANCIAL STATEMENTS Meiliana, Putri Bunga
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 analyse the factors that affect the quality of financial reports in the City Government of Padangsidimpuan. The independent variables in this study are the application of government accounting standards (GAS), the quality of regional government apparatus, utilization of information technology (IT), internal audits and the government's internal control system (GICS), the dependent variable is the quality of reports on regional government performance. The population of this study was 35 units found in the Padangsidimpuan City government. The sample was selected using saturated samples. Data is processed using the SEM method. The results of this study prove that the application of GAS has a significant positive effect on the quality of Padangsidimpuan City's financial statements, the quality of regional government officials has a significant positive effect on the quality of Padangsidimpuan City's financial statements, the use of IT has a significant positive effect on the quality of Padangsidimpuan City financial statements, GISC has a significant positive effect on the quality of the financial statements of the Padangsidimpuan City government. While internal audit has a positive and insignificant effect on the quality of the financial statements of the Padangsidimpuan City government.
THE EFFECT OF AUDIT ENGAGEMENT PERIOD, AUDIT ROTATION, AND FIRM SIZE ON AUDIT QUALITY WITH AUDIT COMMITTEE AS A MODERATION (EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON BEI 2011-2016) Sartika, Maya
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 and analyse the effect of the audit engagement period, audit rotation, and firm size on audit quality with the audit committee as moderating manufacturing companies listed on the Indonesia Stock Exchange. This research is associative causal research using secondary data. The population of this study is 149 companies which are manufacturing companies listed on the Indonesia Stock Exchange in 2011-2016. The sampling technique used was purposive side with the number of observations 168 (28 companies x 6 years). The analytical method used is logistic regression analysis and MRA (Moderated Regression Analysis) using SPSS software (Statistical Package for the Social Science). The results of this study prove that the audit engagement period has a significant effect on audit quality, while audit rotation and firm size have no significant effect on audit quality. The audit committee significantly moderates the audit engagement period with audit quality. The audit committee does not significantly moderate audit rotation on audit quality. The audit committee also does not significantly moderate the firm size on audit quality.
ANALYSIS OF FACTORS THAT INFLUENCE THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY CONSUMER GOODS COMPANIES LISTED ON IDX PERIOD 2014-2016 Situmorang, Resvina
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 research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures by testing the effect of profitability, leverage, corporate size, board of executive , board of committee size and institutional ownership on corporate social responsibility disclosures index. Sample used are consumer goods sector companies that listed on Indonesia Stock Exchange for period 2014 -2016. The population was 43 consumer goods companies, so that was selected 31 consumer goods companies. The sources of the data were taken from audited financial reports and annual reports and sustainability report, if any. This research uses quantitative approach with multiple linier regression analysis. The results show that profitability and board of executive have a positive effect on corporate social responsibility disclosures. There is no evidence to suggest that leverage, corporate size , board of committee size and institutional ownership have any effect on corporate social responsibility disclosures.
EFFECT OF BUSINESS RISK, FIRM SIZE, SALES GROWTH, PROFITABILITY AND LIQUIDITY ON CAPITAL STRUCTURE IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED IN EXCHANGE OF INDONESIA STOCK (BEI) 2013-2017 Gurusinga, Latersia Br
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 analyse the components of business risk, firm size, sales growth, profitability and liquidity influencing the capital structure of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. This research was conducted by observing the food and beverage sector manufacturing companies on the Indonesia Stock Exchange. The sampling technique uses a sampling census method where. Testing the hypothesis by regression of the data panel and analysis is done using the Eviews application tool. The results of this study prove that partially business risk variables and firm size affect the capital structure while the sales growth, profitability and liquidity variables do not affect the firm value.
ANALYSIS OF THE EFFECT OF REGIONAL ORIGINAL INCOME ON DEVELOPMENT OF DEVELOPMENT BY CAPITAL EXPENDITURE AS A MODERATING VARIABLE IN ACEH, NORTH SUMATERA, RIAU AND WEST SUMATERA PROVINCES 2010-2017 Padang, Novi Natalia
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 analyse the effect of local revenue on development developments with capital expenditure as moderating variables in the provinces of Aceh, North Sumatra, Riau and West Sumatra. The population of this study were Aceh Province, North Sumatra, Riau and West Sumatra in 2010 to 2017. Observation samples were selected using saturated sample methods. Data was processed using panel data regression statistical test methods. The results of this study prove that based on regional tax, regional levies, the results of separated regional wealth, and other legitimate Local Government Revenue (LGR) simultaneously, have a significant effect on Gross Regional Domestic Products (GRDP) variables. Based on the results of the moderation test with interaction test, capital expenditure has a significant effect in moderating the effect of regional taxes, regional retribution, separated regional wealth results, other Local Government Revenue (LGR) on Gross Regional Domestic Products (GRDP).
Factor Effecting Firm Value: The Role Of CSR in Plantation Firm Indonesia Situmorang, Frenky
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 effect of firm size, profitability, sales growth, and good corporate governance on firm value with social responsibility as a moderating variable in plantation companies listed on the stock exchange. The data collection method used is secondary data with the population in this study being plantation companies listed on the stock exchange. The study sample was 14 companies from 2013 - 2017 with a total of 70 observations (5 years). The data analysis model is used to test the hypothesis of multiple linear regression models and Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on firm value, profitability had a positive effect on firm value, sales growth and good corporate governance were not significant to firm value. Corporate social responsibility is able to moderate the firm size and good corporate governance towards firm value. Corporate social responsibility is not able to moderate profitability and sales growth towards firm value.

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