cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota medan,
Sumatera utara
INDONESIA
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
 14   15   16   17   18 
THE EFFECT OF LOCAL GOVERNMENT REVENUE (LGR), BALANCE FUND, CAPITAL EXPENDITURE AND FISCAL STRESS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENT IN THE DISTRICT / CITY OF SUMATERA UTARA PROVINCE Malau, Eve Ida
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.628 KB)

Abstract

The purpose of this study was to analyse the effect of local government revenue (LGR), balance funds, capital expenditure, and fiscal stress partially on the financial performance of local governments in the districts / cities of North Sumatra Province. The population of this study is the regency / city of North Sumatra Province as many as 33 districts / cities with the observation year 2010 to 2017. Samples using saturated samples where the population as the sample. Data is processed using panel data regression statistical test methods. The results of this study prove that local government revenue (LGR), balance funds, and fiscal stress partially affect the financial performance of local governments in the districts / cities of North Sumatra Province. While capital expenditure does not affect the financial performance of regional governments in the districts / cities of North Sumatra Province.
THE EFFECT OF THE UNDERSTANDING REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS ON REGIONAL GOVERNMENT ORGANIZATION PERFORMANCE WITH A LEADERSHIP STYLE AS A MODERATING VARIABLE IN INDRAGIRI HULU DISTRICT GOVERNMENT Rifad, Said Muhamad
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.672 KB)

Abstract

This study aims to analyze the effect of Understanding the Regional Financial Accounting System, the Internal Control System influentially and partially influences the Regional Government Organizational Performance in the Indragiri Hulu Regency Government. And test the Leadership Style with moderating variables using the Residual Test. This type of research is causal associative research that is useful for analyzing the causal relationship between one variable with other variables using quantitative data types. The data used in this study are primary data obtained from questionnaires that have been distributed. The population in this study were 30 Organizations of the Regional Government of Indragiri Hulu Regency. Questionnaires were given as much as 4 for each local government agency in Indragiri Hulu Regency so the number of samples became 120 using the Purposive Sampling method, the method of data collection carried out which is by documentation techniques. The method of data analysis in this study is multiple linear regression with the help of Statistical Product and Service Solutions (SPSS) software. The results of the study show that the understanding of the Regional Financial Accounting System and the Intren Control System influence both partially and partially towards the Local Government Organizational Performance. While the Leadership Style cannot moderate the relationship of Understanding the Regional Financial Accounting System and Leadership Style cannot moderate the relationship of the Internal Control System to Local Government Organizational Performance.
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE AND FINANCIAL PERFORMANCE ASMODERATING VARIABLE IN MANUFACTURE COMPANIESLISTEDIN THE INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2012-2017 Loi, Suryaningsih
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.558 KB)

Abstract

The objective of this research was to examine and to analyze the influence of intellectual capital componentson firm value and to analyze financial performance capacity in moderating the correlation of intellectual capital with firm value of consumption sector in manufacturing companieslisted in the Indonesia Stock Exchange.The research used observational method in manufacture companies listed in the Indonesia Stock Exchange. The samples were taken by using purposive sampling technique. The hypothesis was tested by using multiple linear regressionanalysis with application tools.The result of this research showedthat, simultaneously, there was the influence of the variables of VACA, VAHU and STVA on firm value. Partially, the variables of  the VACA and STVA had the influence on firm value, while the variable of VAHU did not. It was also found that financial performance could not moderate the correlation of the variables of VACA and STVA with firm value while financial performance could
FACTORS AFFECTING COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES CONSUMER GOODS INDUSTRY SECTOR IN INDONESIA STOCK EXCHANGE Harahap, Imam Alrasyid
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.903 KB)

Abstract

The purpose of this researchwas to examine the effect of the investment decision, fundingdecision, dividend policy, profitability and liquidity of the company's value withcompany sizeas a moderating variable. The population in this researchare manufacturing company consumer goods industry sector listed in Indonesia Stock Exchange Period from 2013 to 2017. Method of election sample usingsaturated sample or census. The sample used by 33 companies. The method used in this research is the method of panel data regression with significance level of 5% using a model common effect model (CEM). Hypothesis testing usedt-test, f-test, and residual test. The results of this research is simultantly shows that investment decision, funding decision, dividend policy, profitability and liquidity take effect  to company value. And partially  variables investment decision, funding decision, dividend policy, and profitability has a positive effect and significant to company value. However, variable liquidity didn’t effect to company value. The test result of second hypothesis shows that company size can’t moderate the correlation between investment decision, funding decision, dividend policy, profitability, and liquidity to company value.
ANALYSIS OF RETURNS OF FACTORS TO SHARE RETURNS WITH DIVIDEND POLICY AS A VARIABLE OF MODERATION OF COMPANY CONSUMER GOODS REGISTERED IN INDONESIA STOCK EXCHANGE Ginting, Andreasta
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.872 KB)

Abstract

This study was conducted to test and analyze fundamental factors on stock returns with dividend policy as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2011-2015. The type of research used by researchers is causal research. The population in this study amounted to 36 companies listed on the Indonesia Stock Exchange in the period 2011-2015 with a total sample of 26 companies, Data analysis techniques used in data processing using multiple linear regression analysis techniques and residual tests with the least squares equation and hypothesis testing using F-statistics to test the effect simultaneously and t statistics to test the partial regression coefficient with a significant regression level of 5%. The results showed that Fundamental Factors (Current Ratio, Debt to Equity Ratio, Return On Assets, Earning Per Share and firm size) simultaneously had an effect on stock returns. Partially Fundamental Factors (Return On Assets) have a significant effect on stock returns, while Fundamental Factors (Current Ratio, Debt to Equity Ratio, Earning Per Share and Firm Size) do not significantly influence stock returns. Dividend policy is able to moderate the relationship of Fundamental Factors (Current Ratio, Debt to Equity Ratio, Return On Assets, Earning Per Share and Firm Size) to the stock returns of consumer goods companies.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS USING INFORMATION TECHNOLOGY AS MODERATED VARIABLES IN THE GOVERNMENT OF THE SOUTH NIAS REGENCY Dachi, Ade Indriani
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.416 KB)

Abstract

The objective of this study is to analyse and determine the factors that affect the quality of financial statements by the use of information technology as a moderating variable in the Regional Government of South Nias Regency. The independent variables in this study are human resource competencies and internal control systems. The population in this study was 28 Regional Apparatus Organizations found in the regency government of southern Nias. The sampling technique uses saturated samples with a total sample of 105 questionnaire samples collected. Data is processed using SEM method. The results of this study indicate that human resource competence does not affect the quality of financial statements while the internal control system has a significant positive effect on the quality of financial statements. Utilization of information technology is not able to strengthen or weaken the effect of human resource competencies on the quality of financial statements while the use of information technology is able to weaken the effect of the internal control system on the quality of financial statements in the south Nias regency government.
FACTORS AFFECTING THE COMPLETENESS OF FINANCIAL STATEMENTS WITH FIRM SIZES AS MODERATING VARIABLES IN NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Kemal, Lainatusshifa
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.442 KB)

Abstract

The objective of this study was to analyse the effect of leverage (DER), liquidity (CR), profitability (ROA), Public Shares, and Firm Age on the completeness of financial statement disclosure with firm size as a moderating variable. The population in this study is non-financial companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The total sample in this study were 116 companies for three years in a row so that the total number of observations was 348. The research data analysis model used the Partial Least Square (PLS) approach using STATCAL software. The results of this study indicate that liquidity (CR) has a significant negative effect and public shares have a significant positive effect on the completeness of financial statement disclosure, while leverage (DER), profitability (ROA) and firm age have no effect on the completeness of financial statement disclosure. Firm size can significantly moderate the profitability and public share variables on the completeness of financial statement disclosures, but there is no significant effect between leverage, liquidity, and age of the company on the completeness of financial statement disclosures in non-financial companies listed on the Stock Exchange.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS REGENCY APPARATUS WORK UNIT IN THE GOVERNMENT OF ACEH TAMIANG REGENCY WITH ORGANIZATIONAL COMMITMENTS AS MODERATING VARIABLES Adrian, Rica
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.277 KB)

Abstract

The purpose of this study is to analyse the effect of government internal control systems (GICS), human resource competencies (HR), utilization of information technology (IT), application of Government Accounting Standards (GAS) and the role of internal audit with organizational commitment as a moderating variable on the quality of financial statements Regency Government Work Unit in Aceh Tamiang Regency Government. This type of research is causal research. The population in this study was 88 people, consisting of the Head of the Regency Government Work Unit (Budget User) and the Financial Administration Officer in the entire Regency Government Work Unit (SKPK) of the Aceh Tamiang District Government, totaling 44 Regency Government Work Unit. The method of determining the sample with the census method, so that the entire population is used as a research sample. The data in this study are primary data and data collection techniques using a questionnaire. Hypothesis testing uses the Structural Equation Model (SEM) with the help of the Square Least Square (PLS) program. The results of this study prove that GICS, human resource competence, IT technology utilization, GAS application and the role of internal audit have a significant effect on the quality of financial statements simultaneously. Partially, the GICS system, IT utilization and the role of internal audit have a positive and significant effect on the quality of financial statements, while HR competence and GAS application have a positive but not significant effect on the quality of financial statements. Organizational commitment as a moderating variable can moderate the effect of GICS on Regency Government Work Unit financial statements but organizational commitment has not been able to moderate the relationship between HR competencies, IT utilization, GAS implementation and the role of internal audit on the quality of Regency Government Work Unit?s financial statements in the Government of Aceh Tamiang Regency.
THE EFFECT OF CAPITAL STRUCTURE, FIRM GROWTH, FIRM SIZE AND PROFITABILITY ON FIRM VALUE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLES IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY REGISTERED IN INDONESIA STOCK EXCHANGE Tumanggor, Arief Hidayat
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.215 KB)

Abstract

the objective of this study is to determine the effect of capital structure, firm growth, firm size and profitability on the value of manufacturing companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange. The independent variables in this study are capital structure, firm growth, firm size and profitability. The dependent variable is firm value. The moderating variable is Good Corporate Governance. This type of research is a causal associative research conducted to determine the effect or also the relationship between two or more variables. This study looked at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was 29 companies so the number of observations in this study was 29x5 = 145 data. The sampling technique used was purposive sampling. The analytical method used is panel data regression analysis and moderating testing with the help of Eviews software. The results of this study indicate that simultaneously capital structure, firm growth, firm size and profitability affect firm value. While partially the capital structure does not affect firm value, firm growth affects firm value, firm size affects firm value and profitability affects firm value. While testing moderating good corporate governance has no effect on capital structure, firm growth, firm size, profitability and firm value.
ANALYSIS OF FACTORS AFFECTING THE FRAUD FINANCIAL STATEMENT IN TRIANGLE FRAUD PERSPECTIVE: EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) IN 2013 – 2017 Fathia, Fathia
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.935 KB)

Abstract

This study aims to analyse the effect of financial stability, external pressure, financial targets, ineffective monitoring, change in auditors, and rationalization both simultaneously and partially on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research population was manufacturing companies listed on the Indonesia Stock Exchange in 2013 - 2017 as many as 98 companies. Data analysis method in this study uses Eviews program. The results of this study are that Financial Stability has a positive and significant effect on financial statement fraud. External Pressure has a positive and significant effect on financial statement fraud. Financial Target has a negative and significant effect on financial statement fraud. Ineffective Monitoring has a negative and significant effect on financial statement fraud. Change In Auditor has a negative and insignificant effect on financial statement fraud. Rationalization has a positive and significant effect on financial statement fraud. Financial Stability, External Pressure, Financial Targets, Effective Monitoring, Change In Auditors, and Rationalisation simultaneously have a significant effect on financial statement fraud variables.

Page 16 of 25 | Total Record : 250

 14   15   16   17   18 

Filter by Year

2018 2021


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance More Issue