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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 INVESTMENT OPPORTUNITY SET AND PROFITABILITY ON FIRM VALUES WITH DIVIDEND POLICY AS INTERVENING VARIABLES IN MAIN SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2015-2017 Sinurat, Windo
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

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Abstract

This study aims to analyse the set of investment and profitability opportunities that affect the value of the company with dividend policy as an intervening variable in the main sector companies listed in the Indonesian Stock Exchange in the 2015-2017 period. The population in this study amounted to 98 companies using the purposive sampling method obtained as many as 44 data. Data testing methods used are analysis of multiple linear regression and path analysis. The results of the first hypothesis study indicate that partially, the investment opportunity and profitability variable does not affect the dividend policy. In partial, the investment opportunity set variable does not have a significant effect on firm value, while the profitability variable has a significant positive effect on firm value. The investment policy variable is unable to act as an intervening variable between sets of investment opportunities on firm value. Dividend policy is also not able to play an intervening variable between profitability variables on firm value in the main sector companies listed on the Indonesia Stock Exchange in the period of 2015-2017.
THE EFFECT OF LIQUIDITY, PROFITABILITY, GROWTH OF SALES AND FIRM SIZE ON DIVIDEND POLICY WITH CAPITAL STRUCTURE AS MODERATING VARIABLES IN CONSUMPTION GOODS INDUSTRY SECTOR COMPANY LISTED IN INDONESIA STOCK EXCHANGE Shavira, Dea Iffah
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

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Abstract

The purpose of this study is to examine and analyse the components of liquidity, profitability, sales growth and firm size affect the dividend policy with capital structure as a moderating variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange. This research was conducted by observing manufacturing companies in the consumer goods industry sector in the Indonesia Stock Exchange in the period 2014 - 2018. The sampling technique used the census method. Hypothesis testing with panel data regression and analysis is done using the Eviews application tool. The results of this study prove that partially the profitability and sales growth variables affect dividend policy while the liquidity and firm size variables do not affect dividend policy. Whereas the results of capital structure research as a moderating variable prove that partially capital structure variables do not influence in moderating the effect of liquidity, profitability and firm size variables on dividend policy, conversely capital structure have an effect in moderating the effect of sales growth on dividend policy.
THE EFFECT OF FINANCIAL DISTRESS, LITIGATION RISK, AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM WITH LEVERAGE AS MODERING IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Yusnaini, Yusnaini
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

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Abstract

This study aims to examine and analyse the effect of financial distress, litigation risk, and growth opportunities on accounting conservatism with leverage as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period, with a purposive sampling technique so that 102 samples were obtained. The data analysis method uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and litigation risk partially had a positive and significant effect on accounting conservatism, while growth opportunities partially had no effect on accounting conservatism. Simultaneously financial distress, litigation risk, and growth opportunities affect accounting conservatism. Leverage as a moderating variable weakens the relationship of variables, but is not significant in partially moderating the effect of financial distress, litigation risk, and growth opportunities on accounting conservatism in Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017.
FACTORS THAT AFFECT COMPLIANCE WITH THE INDIVIDUAL TAXPAYER WITH TAXATION SOCIALIZATION AS MODERATING VARIABLES IN THE OFFICE OF TAX SERVICES IN THE OFFICE OF DJP SUMATERA UTARA I Prabudi, Kurnia
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

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Abstract

The purpose of this study is to examine the awareness of taxpayers, tax knowledge, tax sanctions, tax officer services, and the environment for individual taxpayer compliance and to test whether taxation socialization is able to moderate the effect of these factors on the compliance of individual taxpayers at the Office of Taxes Service within the North Sumatra Regional DJP Office I. This research is a causality study using primary data. The population of this study is individual taxpayers who are required to submit Annual Notification Letter registered at eight tax service offices in the North Sumatra Regional DJP Office I amounting to 367,866 in 2018. Determination of the sample of this study using the Slovin formula and obtained a sample of individual taxpayers as much as 100 respondents with Non Probability Sampling technique, namely Accidental Sampling. The data analysis method used in this research is multiple linear regression analysis and interaction test for moderation variables. The results showed that partially, taxation knowledge and the environment had a positive and significant effect on compliance of individual taxpayers, while awareness of taxpayers, taxation sanctions, and service of tax officers did not significantly affect individual taxpayer compliance. Then, the results of the interaction test show that taxation socialization is able to moderate the effect of taxpayer awareness, tax knowledge, taxation sanctions, and the environment on individual taxpayer compliance, but taxation socialization is not able to moderate the effect of tax officer services on individual taxpayer compliance.
THE EFFECT OF LIQUIDITY, PROFITABILITY, LEVERAGE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE (EMPIRICAL STUDY IN LQ45 COMPANIES LISTED ON THE IDX) Mentalita, Hotma
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 aimed to analyze the effect of liquidity, profitability, leverage and corporate social responsibility on firm value with the dividend policy as a moderating variable (Empirical Study on companies listed as LQ45 in Indonesia Stock Exchange) in 2011 - 2016. This type of research is explanatory research method. Sampling used is purpossive on the criteria which companies consistently listed during the period of research. There are 21 companies observed out of 309 companies as population. The method of data collection is documentation. Method of data analysis is  panel data regression analysis. The results of this study showed that simultaneously liquidity, profitability, leverage and corporate social responsibility have significant effect on firm value. Partial test showed that liquidity has no effect on firm value, profitability positively and signifficantly affect the firm value, leverage also has no effect on firm value, and corporate social responsibility has significant effect on firm value  Moderating test with the residual test showed the dividend policy has not proved as moderating variable that may moderate the relationship of liquidity, profitability, leverage and csr with the firm value of the companies listed on LQ45 in the Indonesia Stock Exchange.
FACTORS AFFECTING FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES IN BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Liniarti, Sri
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

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Abstract

The objective of the research was to examine and to analyse the effect of financial performance (Return on Asset, non-performing loan, capital adequacy ratio, loan to deposit ratio and operational costs on operating income and institutional ownership as moderating variable in banking companies listed on the Indonesia Stock Exchange. This research is  a causal research using secondary data. Populations in this research are 43 banking companies listed in Indonesia Stock Exchange in  the  period 2013-2017. The sampling technique used was census in which all populations were entired for 5 years observations period. The hypothesis was tested by using multiple linear regression analysis and the testing of moderating variable by using absolute difference test. The result shows that simultaneously, financial performance (Return on Asset, non-performing loan, capital adequacy ratio, loan to deposit ratio and operational costs on operating income) affect firm value. Partially, Return on Asset, capital adequacy ratio and operational costs on operating income had positive but not significant effect on firm value, while non-performing loan and loan to deposit ratio had negative and not significant effect on firm value. Moderating variables institutional ownership could not moderate the relationship of financial performance (return on asset and loan to deposit ratio) on the firm value but non-performing loan, capital adequacy ratio and operational costs on operating income could moderate the relationship of financial performance on the firm value.
IMPLEMENTATION OF RISK BASED INTERNAL AUDITING IN LANGKAT REGENCY Yunus, Muhammad
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

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Abstract

This study aims to determine the effect of the role of the internal auditor, top management commitment, communication processes and training on the implementation of RBIA (Risk Based Internal Auditor) in the Langkat Regency Government. This type of research is causal associative research that uses a quantitative approach. This research was conducted in the Langkat Regency Government. Data collection methods used were questionnaire methods given to research respondents. The type of data used in this study is primary data as primary data and secondary data for additional data. The data analysis method used is using Structural Equation Modeling (SEM). And data processing in this study was carried out with the help of SmartPLS software. The results obtained in this study indicate that training is the most dominant factor in influencing the implementation of Risk Based Internal Auditors in Langkat Regency. It is also known that partially the role of internal auditors and the communication process also has a significant influence on RBIA in Langkat Regency. While the variable of top management commitment cannot influence the implementation of RBIA in Langkat Regency at a significance level of 5%.
THE EFFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL SUPERVISION, AND REWARD ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS MODERATING VARIABLES IN SERDANG BEDAGAI DISTRICT Sonia, Jihan
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

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Abstract

The purpose of this study was to analyze the effect of Accounting Information Systems, Internal Control and Reward on employee performance with motivation to work as a moderating variable in Serdang Bedagai Regency. This type of research is causal research. The population in this study were 93 people, consisting of the Head of Office, Secretary of the Head of Office and Head of Finance. 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 Partial Least Square (PLS) program. The results of this study prove that accounting information systems, internal controls and rewards have a positive effect on employee performance in Sergai Regency. Motivation to work as a moderating variable cannot moderate the effect of the accounting information system, internal supervision and rewards on employee performance in Serdang Bedagai District.
ANALYSIS OF FACTORS AFFECTING THE FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES IN MANUFACTURING SUBSECTORS OF CONSUMPTION GOODS LISTED IN INDONESIA STOCK EXCHANGE IN 2012-2017 Tarigan, Dewiati
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

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Abstract

This study aims to determine the effect of firm growth, leverage, profitability and corporate social responsibility (CSR) on firm value in the consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange. And to see whether dividend policy can moderate the relationship between firm growth, leverage, profitability and corporate social responsibility to firm value. Previous studies of earnings management have shown different results. Therefore, other research needs to be done to re-examine theories about firm value. The research data were obtained from sample companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The data analysis process is done first is descriptive statistics, the classic assumption test, multiple regression analysis and then hypothesis testing. The results of this study partially indicate that leverage and profitability have a positive and significant effect on firm value. While the firm growth and corporate social responsibility do not affect the firm value. The results of this study simultaneously firm growth, leverage, profitability and corporate social responsibility together significantly affect firm value. And dividend policy cannot moderate the relationship between firm growth, leverage, profitability and corporate social responsibility to firm value.
ANALYSIS OF FACTOR FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES IN REGISTERED BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Hutapea, Nicky Astria
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

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Abstract

The purpose of this study was to determine and analyse the effect of liquidity, capital adequacy ratio (CAR), growth, size, profitability on firm value and dividend policy as a moderating variable on banking companies listed on the Indonesia Stock Exchange. The population of this research is 43 companies listed on the Indonesia Stock Exchange with an observation year 2013 to 2017. The sample is 145 and selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that liquidity and capital adequacy ratios do not affect firm value while growth, size, profitability positively affect firm value in banking companies listed on the Indonesia Stock Exchange. Dividend policy is able to moderate the effect of liquidity, capital adequacy ratio, growth, size, profitability on firm value in banking companies listed on the Indonesia Stock Exchange.

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