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
 16   17   18   19   20 
THE INFLUENCE OF LOCUS OF CONTROL, TURNOVER INTENTION AND AUDITOR PERFORMANCE ON DYSFUNCTIONAL AUDIT BEHAVIOR WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE ON AUDITORS IN PUBLIC ACCOUNTING FIRMS IN MEDAN AND PEKANBARU Panjaitan, Edwin Jonathan
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 (245.869 KB)

Abstract

This study aims to examine the influence of Locus of Control, Turnover Intention, Auditor Performance on Dysfunctional Audit Behavior. The indicators used to measure the Dysfunctional Audit Behavior are premature sign off, underreporting of time audits, replacement of audit procedures.This study took a sample at the Public Accountant Firmsrepresenting Medan and Pekanbaru which was registered with the Indonesian Institute of Certified Public Accountants in 2019. The method used was the Purposive Sampling method. Data analysis was carried out by data quality test and hypothesis testing used by multiple linear regression methods.The results of this study indicate that the three independent variables, namely Locus of Control, Turnover Intention and Auditor Performance simultaneously influence the Dysfunctional Audit Behavior, at P <0.05 (P = 0,000). The results of the study partially indicate that Locus of Control has a positive and significant effect on the Dysfunctional Audit Behavior, at P <0.05 (P = .015) with an effect of (ß = 0.280). Turnover Intention has a positive and significant effect on the Dysfunctional Audit Behavior, at P <0.05 (P = .011) with an effect of (ß = 0.726). Auditor performance has a positive and significant effect on the Dysfunctional Audit Behavior, at P <0.05 (P = .003) with an effect of (ß = 0.328). Moderating variables in this study are Organizational Commitment capable of moderating partially Locus of Control with a significance of 0.010, Turnover Intention with a significance of 0.026 and Auditor Performance with a significance of 0.033 to Dysfunctional Audit Behavior.
FACTORS AFFECTING THE PERFORMANCE OF FINANCIAL ADMINISTRATION OFFICER OF REGIONAL APPARATUS ORGANIZATION (FAO-RAO) IN THE ENVIRONMENT OF THE ACEH SOUTHEAST REGENCY GOVERNMENT USING INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Handayana, Sidriana
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 (158.09 KB)

Abstract

This study aims to: (1) analyse the dependent variable, namely the performance of financial administration officer of the regional apparatus organization(FAO-RAO) in the Southeast Aceh Regency Government by examining the independent variables in this study, namely: understanding of the accounting system, understanding of regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment. The following objectives are: (2) analysing moderating variables, namely the use of information technology which moderates the relationship between understanding the accounting system, understanding regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment with the performance of the Financial Administration Officer of the Regional Apparatus Organization . The population in this study is the Financial Management Officer, all populations are used as research samples. Data from this study are primary data consisting of questionnaires given directly to respondents and then collected on time. The data will be tried by the writer through multiple linear regression.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (EMPIRICAL STUDY OF REGISTERED MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2016-2018) Pulungan, Faisal Fadly
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 (159.677 KB)

Abstract

This study aims to examine and analyse the effect of good corporate governance with indicators consisting of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee, and firm size simultaneously affecting the financial performance of manufacturing companies listed on the Indonesia Stock Exchange and also to test and analyse whether the ability of capital structure can moderate the relationship between variables of good corporate governance with indicators consisting of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee, and firm size in manufacturing companies registered in Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. From 132 companies as population, 20 samples were taken as determined by purpose sampling method. The results of hypothesis testing indicate that managerial ownership, institutional ownership, board of commissioners, board of directors, audit committee, and firm size together or simultaneously have a significant effect on financial performance. The results of the moderating test with the interaction test show that the capital structure is significant in moderating the effect of institutional ownership on financial performance and the capital structure is not in moderating the relationship between managerial ownership variables, the board of commissioners, the board of directors, and the audit committee, and firm size on financial performance.
THE FACTORS AFFECTING THE OCCURRATION OF FRAUD IN PHARMACEUTICAL COMPANIES IN NORTH SUMATERA Albar, Ahmad Riski
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 (148.582 KB)

Abstract

The purpose of this study aims to determine and analyse the effect of Pressure, Opportunity, Rationalization, Capability, Greed and Exposure both simultaneously and partially on Fraud on pharmaceutical companies in North Sumatra. The study population is 154 employees of pharmaceutical companies. The sample was selected using a purposive sampling method that produced 61 employees as sample respondents. Data analysis methods in this study are descriptive statistics, multiple regression analysis (Multiple Regression Analysis), and to find out the regression coefficients using the Ordinary Least Square (OLS) method, classical assumption test, hypothesis testing. The data of this study were processed using the Statistical Package for Social Science (SPSS) program 21. The results of this study indicate that Pressure has a positive and significant impact on Fraud, Opportunity has a positive and significant effect on Fraud, Rationalization has a positive and significant effect on Fraud, Capability has a positive and significant effect on Fraud, Greed has a negative and insignificant effect on Fraud, and Exposure has a positive effect and not significant to Fraud on ??pharmaceutical companies in North Sumatra.
THE EFFECT OF QUICK RATIO, DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE AND RETURN ON EQUITY ON STOCK RETURN WITH MONEY SUPPLY AS MODERATED VARIABLES (Study of Banking Companies Listed on Indonesia Stock Exchange Period 2008 - 2017) Martina, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.103 KB)

Abstract

The purpose of this study is to empirically analyse the Effect of Quick Ratio (QR), Debt To Equity Ratio (DER), Earning Per Share (EPS), Price To Book Value (PBV) and Return On Equity (ROE) on Stock Returns with Money Supply (MS) as a Moderation variable. The period of this study was from 2008 to 2017 and the sample population of the company were 23 banking companies listed on the Indonesia Stock Exchange. Data were analysed using multiple linear regression methods. And to test the moderating variables using the Residual test. The results found that QR, DER, EPS, PBV, and ROE significantly affect stock returns simultaneously, but partially only EPS and PBV variables have a positive and significant effect on stock returns. QR, DER has a negative and not significant effect on stock returns while ROE has no effect on stock returns. MS cannot moderate the relationship between QR, DER, EPS, PBV and ROE with stock returns on banking companies listed on the Indonesia Stock Exchange.
THE EFFECT OF DIVIDEND POLICY, PROFITABILITY, LIQUIDITY AND FIRM SIZE ON FIRM VALUE IN MANUFACTURING COMPANIES OF FOOD AND BEVERAGE SUBSECTORS Hasugian, Christnova
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 (132.275 KB)

Abstract

The objective of this study is to determine and analyse the effect of dividend policy, profitability, liquidity and firm size partially and simultaneously on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population of this research is 10 food and beverage companies listed on the Indonesia Stock Exchange with observation years 2007 to 2017. The sample was selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that partially dividend policy, liquidity and firm size have a positive but not significant effect on firm value on food and beverage companies listed on the Indonesia Stock Exchange. Simultaneously, profitability has a positive and significant effect on firm value in food and beverage companies listed on the Indonesia Stock Exchange.
ANALYSIS OF FACTORS AFFECTING FIRM VALUES WITH CSR DISCLOSURE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) IN 2014-2017 Tarihoran, Anita
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 (143.556 KB)

Abstract

This study aims to analyze the effect of Leverage, Profitability, Firm Size, Institutional Ownership and Independent Commissioners on Firm Value with CSR Disclosure as a Moderating variable in companies listed on the Indonesia Stock Exchange in 2014 - 2017.The population in this study amounted to 160 companies. The sampling method used in this study was purposive sampling method and obtained as many as 58 sample companies that were the object of research. This type of research is quantitative descriptive by testing the classical assumptions and the Multiple Regression Analysis (MRA) test that uses two regression equations. The analysis shows that simultaneously all independent variables significantly affect the Firm Value. Partially, Leverage has a negative effect on Firm Value, Profitability and Firm Size has a significant positive effect on Firm Value. While Institutional Ownership and Independent Commissioners have no significant effect on Firm Value. CSR disclosure weakens the relationship between independent variables and firm value.
THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Sari, Melati Puspita
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 (207.015 KB)

Abstract

This study aims to determine and analyse the Effect of Financial Performance on Firm Value with Dividend Policy as a Moderating Variable in Manufacturing Companies on the Indonesia Stock Exchange. The type of this research is causal associative. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2008 to 2017. The sample selection is done by purposive sampling technique, so the number of samples used is 200 sample data. The data analysis method uses path diagram and Goodness of Fit The results of the study show that profitability, liquidity, leverage and activity ratios have a positive and significant effect on firm value while manufacturing companies listed on the Indonesia stock exchange. Dividend policy is not able to moderate the relationship between profitability, liquidity, leverage and the ratio of activity to firm value at the company manufacturers listed on the Indonesia stock exchange.
THE EFFECT OF MURABAHAH, MUDHARABAH, MUSYARAKAH AND CAPITAL ADEQUACY RATIO FINANCING ON PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA WITH NON PERFORMING FINANCING RATIO AS MODERATING VARIABLES Amanda, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.995 KB)

Abstract

The purpose of this study was to determine the effect of murabahah, mudharabah, musyarakah, and capital adequacy ratios partially and simultaneously on profitability in Islamic Commercial Banks in Indonesia. In addition, this study also aims to test whether non-performing financing variables are able to moderate the relationship between each of the murabahah, mudharabah, musyarakah and capital adequacy ratio variables to profitability in Islamic Commercial Banks in Indonesia. The population of this research is as many as 13 Sharia Commercial Banks with years of observation starting from 2008 to 2017. Samples were selected using the purposive sampling method. The method of data analysis uses multiple regression and moderating regression analysis. The results of this study indicate that murabahah financing and capital adequacy ratios have a positive and significant effect on profitability. Mudharabah financing has a positive and not significant effect on profitability. While Musyarakah financing has a negative and not significant effect on profitability. The results of the moderating variable indicate that non-performing financing has a significant effect as a moderating variable both between murabahah, mudharabah and musyarakah financing towards profitability. Conversely, non-performing financing does not have a significant effect as a moderating variable between capital adequacy ratio to profitability.
ANALYSIS OF THE INFLUENCE OFFINANCING TO DEPOSIT RATIO, OPERATIONAL COSTS ON OPERATIONAL INCOME, NON PERFORMING FINANCING, THIRD PARTY FUND PROFITABILITY, CAPITAL ADEQUANCY RATIO, PROPORTION OF INDEPENDENT COMMISSIONERS AS MODERATING VARIETIES OF SHARIA B Mesakh, Januardi
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 (239.03 KB)

Abstract

Profitability is the ability of a company to generate profits which is a comparison between net income after deducting interest and tax expenses (Earning After Taxes / EAT) which is generated from the company's principal activities with total assets (assets ) owned by the company to carry out company assets as a whole and expressed as a percentage. This study aims to examine the effect of Financing to Deposit Ratio (FDR),Operating Costs on Operating Income (BOPO),  Non Performing Financing (NPF), Third Party Funds (TPF),  Capital Adequacy Ratio (CAR)to Profitability with the Independent Board of Commissioners Proportion (PDKI) as a moderating variable. This type of research is causal. The population in this study amounted to 10 Sharia Banks registered at Bank Indonesia in 2012-2016. The sampling method is census, so that the number of samples used is 50 sample data. The results showed simultaneously, all independent variables had a significant effect on profitability, but partially only thevariables Financing to Deposit Ratio (FDR)and Third Party Funds (DPK)had a positive effect on profitability. While Operational Costs Against Operating Income (BOPO), Non Performing Finance (NPF)and Capital Adequacy Ratio (CAR)do not affect profitability. The proportion of Independent Commissioners (PDKI) is not a moderating variable in this study.

Page 18 of 25 | Total Record : 250

 16   17   18   19   20 

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