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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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THE EFFECT OF HUMAN RESOURCES COMPENTENCY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO THE APPLICATION OF ACCRUAL ACCOUNTING WITH SUPPORTING DEVICES AS MODERATING VARIABLES IN THE LOCAL GOVERNMENT OF LANGKAT REGENCY Putra, Tri Wildan Rosyadi Junaidi
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

Human resources are the most important factor in creating quality financial reports, because those implementing the Government Internal Control System (GICS) and Government Accounting Standards (GAS) are human resources. At present the number of employees with accounting education backgrounds in the Langkat Regency Government is still minimal and uneven in all Regional Work Units (RWU). The results of the 2014 State Audit Board examination of compliance with legislation stated that of the 12 employees with accounting backgrounds only scattered in 9 (nine) RWUs in the Langkat Regency Government, there were still many RWUs that did not have employees with accounting backgrounds but the Regency Government Langkat has attempted to send Financial Administration Officer in Regional Work Units and financial management staff to conduct training on financial statements. The purpose of this study is to determine and analyse the effect of human resource competencies, the Government Internal Control System (GICS) and organizational commitment to the implementation of accrual accounting in Langkat Regency Government, as well as to know and analyse the moderation of supporting devices in strengthening the effect of human resource competencies, Government Internal Control System (GICS) and organizational commitment to the implementation of accrual accounting in Langkat Regency Government. This research model uses the Moderated Regression Analysis (MRA) model with the SmartPLS Program. The results of this study are HR Competence and Organizational Commitment have a significant positive effect on the implementation of accrual-based accounting. The Government Internal Control System has no significant negative effect on the implementation of accrual-based accounting. Supporting devices are not able to moderate the effect of HR competencies, Government Internal Control Systems and Organizational Commitment to the Implementation of Accrual Based Accounting.
ANALYSIS OF THE EFFECT OF INDEPENDENCE, PROFESSIONALISM, AND COMPETENCE ON THE QUALITY OF INTERNAL AUDIT RESULTS WITH AUDITOR ETHICS AS MODERATING VARIABLE Addaraini, Falihah
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to evaluate the effect of independence, professionalism and competence on the quality of internal audit results with auditor ethics as a moderating variable in Inspectorate of Medan City. Based on the results of this study, showing that independence has a positive effect on the quality of internal audit results, professionalism has a positive effect on the quality of internal audit results, and competence does not affect the quality of internal audit results at the Medan City Inspectorate. Meanwhile, auditor ethics auditors are unable to moderate the relationship between independence and the quality of internal audit results, auditor ethics auditors are unable to moderate the relationship between professionalism and the quality of internal audit results, and auditor ethics are not able to moderate the relationship between competence and quality of internal audit results
THE EFFECT OF ACCOUNTING INFORMATION ON DECISION MAKING OF MUDHARABAH AND MURABAHAH FINANCING WITH NON PERFORMING FINANCING POLICY AS MODERATING IN THE SHARIA SUMUT BANK Malik, Imam
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Islamic banks are special types of banks that have finance in a century. Although they are referred to as banks, Islamic banks are built on different principles such as religious ethics and jurisprudence. In addition, they are designed for different purposes such as achieving Islamic socio-economic goals. The purpose of this study is to analyze accounting information (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity) with mudharabah and murabaha financing decisions. This research is a research that has been done by several researchers, in previous studies trying to test the relationship between accounting information and financial decision making is still not convincing. The subject of this research is accounting information that is used as a financial ratio measurement tool to see mudharabah and murabaha financing decisions at the North Sumatran Bank with 5 Branches examined, over a period of 6 years using secondary data. This study uses panel data by testing using the eviews 9 application. The results of the researchers after doing the test model, get a fixed test model, after doing the fixed test then do the classic assumption test, the results of the classic assumption test explain all normal tests. F test shows a significant value of 0,000 smaller than 0.05. The results of this F test indicate that the independent variables jointly (simultaneously) have a significant influence on the dependent variable mudharabah and murabaha financing. In terms of Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, it has a negative effect on mudharabah and murabahah financing but not significantly above> 0.05. In contrast to the Debt To Equty Ratio ratio, a positive and significant effect on mudharabah and murabaha financing in the Sumut Syariah Bank 0.01 <0.05. Retrun On Equity is not a significant negative effect. Likewise, moderating Non Performing financing does not moderate one variable between (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity).
ANALYSIS OF THE EFFECT OF DEBT STRUCTURE, FIRM SIZE, SALES GROWTH, AND TOTAL ASSET TURNOVER ON PROFITABILITY IN MANUFACTURING FIRMS LISTED ON THE INDONESIAN STOCK EXCHANGE Simanjuntak, Gracesiela Yosephine
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research was conducted to test and analyze the influence of debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets to profitability in manufacturing companies Listed on the Indonesia Stock Exchange period 2016-2018. The type of research used by research is Causal Research. The population in this study amounted to 136 manufacturing companies listed on the Indonesia Stock exchange period of 2016 ? 2018 ' with a sample number of 73 companies, selected by a purposive sampling method. Data processing uses multiple linear regression analysis techniques and residual tests with the smallest quadratic equations and hypothesis tests using F ? statistic to test the simultaneous impact and T statistic to test the partial regression coefficient With a significant 5% level. The results of a partial study show that the debt structure (short-term debt) significantly affects profitability. Debt structure (long-term debt has significant negative impact on profitability. Company size and sales growth have significant positive effect on profitability. Total asset turnover has no significant positive impact on profitability. Simultaneously the debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets positively affect profitability.
ANALYSIS OF FACTORS AFFECTING DIVIDEND POLICY MODERATING VARIABLES USING AS GROWTH IN BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2012-2018 Adibra, Muhammad Zulfikar
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aimed to get empirical evidence on disclosure of cash ratio, debt to equity ratio, return on assets and operating cash flow effect on dividend policy with growth as moderating variable in the annual report on banking companies listed in Indonesia Stock Exchange period 2012 to 2018. This research was conducted at the Indonesian Stock Exchange (BEI) Of the entire banking firms from 2012 to 2018. The sample in this study were selected by purposive sampling method. The data analysis was conducted on the descriptive statistical factor analysis, and regression analysis. Factor analysis using confirmatory factor analysis. Hypothesis testing using bivariate correlation analysis with Regresion Moderated Analysis (MRA) with SPSS (Statistical Package For Social Science) version 17.0. The results of this study indicate that partial cash ratio had no effect and no significant effect on dividend policy, debt to equity ratio influential and significant to dividend policy, return on assets has no effect and no significant effect on dividend policy, operational cash flow effect and significant to dividend policy , simultaneous cash ratio, debt to equity ratio, return on assets and operating cash flow effect and significant to dividend policy and growth as moderating variable able to moderate the relationship between the cash ratio, debt to equity ratio, return on assets and operating cash flow against policy dividend.
THE EFFECT OF LEADERSHIP STYLE, COMPENSATION SUITABILITY, INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL CULTURE ON FRAUD IN PT BANK ABCD Nainggolan, Valentina
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): 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 leadership style, internal banking control systems, compensation suitability, and organizational culture for fraud at PT Bank ABCD. This research uses causality research with survey method. The population in this study were all credit staff in PT Bank ABCD, amounting to 57 people. Data collection was carried out with a questionnaire delivered directly by the researcher. The sampling method uses the census method in which the entire population in this study is the research sample. The method of analysis uses multiple linear regression analysis. The results showed that (1) leadership style had no significant effect on fraud, and (2) the banking internal control system, compensation suitability and the organizational ethical culture had a negative effect on fraud at PT Bank ABCD.
FACTORS AFFECTING FIRM VALUES WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLES IN MANUFACTURING MANUFACTURERS OF CONSUMPTION GOODS SECTORS LISTED IN INDONESIA STOCK EXCHANGE Nasution, Gunung
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (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 leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) on firm value with good corporate governance (GCG) as a moderating variable. The population in this study were 37 consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015-2017, with a purposive sampling technique so that 34 samples were collected. The data analysis method uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that the profitability and dividend payout ratio (DPR) partially had a positive and significant effect on firm value, while leverage and free cash flow (FCF) partially had a positive and not significant effect on firm value. Simultaneously leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) affect the value of the company. Good Corporate Governance (GCG) as a moderating variable is not significant in partially moderating influence of leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) on the value of the company in companies manufacturing consumer goods sector listed on the Indonesia Stock Exchange period 2015-2017.
THE INFLUENCE OF FIRM SIZE, PROFITABILITY, SOLVABILITY, REPUTATION OF THE AUDITORS AND AUDIT COMMITTEE ON THE TIMELINESS REPORTING OF MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015 – 2017 Pane, Dedy Hernanda
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyse the effect of firm size, profitability, solvability, auditor?s reputation and audit committee on the timeliness of financial reporting of manufacturing companies on the Indonesian Stock Exchange. This type of research is quantitative research using secondary data collection techniques in the form of financial statements of companies listed on the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia stock exchange. With the criteria that the company has submitted financial statements in 2015 until 2017. Data is processed using multiple regression analysis. The results of the multiple regression analysis used show that company size, profitability and solvency have a significant effect, but the reputation of the auditor and audit committee is not significant to the timeliness of financial reporting.
ANALYSIS OF FACTORS WHICH AFFECT THE FRAUD OF FINANCIAL STATEMENTS IN BANKING SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE Hasyim, Liza Widya
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (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 Return On Assets, Total Receivables Ratio, Total Accrual Ratios, Changes of Directors, and dualism of positions on Financial Statements Fraud in banking sector companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether the independence of the Audit Committee can be used as a moderating variable in the model. The research design carried out is a causal relationship research with a quantitative approach. The sample in this study was 37 banking companies listed on the Stock Exchange in 2016 to 2018. The type of data used in this study is secondary data. And data analysis techniques using multiple linear regression analysis and interaction testing (moderating) conducted with the help of Eviews software. The results in this study indicate that partially Return On Assets, Total Accrual Ratio and Changes of Directors have a positive and significant effect on Financial Statement Fraud. As well as other results which show that the Audit Committee Independence is not a moderating variable in the influence of Return On Assets, total receivables ratio, Changes of Directors, Total Accruals Ratio, and dualism of positions on Financial Statement Fraud on banking sector companies on the Indonesia Stock Exchange.
THE INFLUENCE OF OPERATIONAL INCOME AND LOAD ASSOCIATION, LEVERAGE, AND FIRM SIZE ON EARNING MANAGEMENT Yosvid, Yosvid
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyse the effect of the association between revenue with operating expense, leverage, and firm size on earnings management in manufacturing companies in Indonesia. This study uses data for 2018 and 2017 but for some time series data needed to use data starting in 2014. This study uses market data obtained from financial statements using a sample of 74 companies that meet the sample selection requirements. The data analysis technique used in this research is Multiple Regression analysis with processing using the Statistical Product and Service Solutions (SPSS) program. The results of the simultaneous study cannot show a significant effect of the association between revenue with operating expense, leverage, and firm size on earnings management. The partial test shows that only the leverage variable has an effect on earnings management.

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