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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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AN ANALYSIS ON THE FACTORS WHICH INFLUENCE MOTOR VEHICLE TAX REVENUE WITH PDRB AS MODERATING VARIABLE IN NORTH SUMATERA Febriani, Fiona Marpaung
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Motor vehicle tax is one of the Regional Government’s tax revenues which are obtained from motor vehicle ownership and/or possession. The revenue of motor vehicle tax cannot be realized since its development is significantly fluctuating. The objective of the research was to find out some factors (population, the number of motor vehicles, consumption, investment, and inflation) which influenced motor vehicle tax which PDRB (Gross Regional Domestic Revenue) as moderating variable. The data were analyzed by using time series (2012-2016) in North Sumatera Province. The result of the research showed that, simultaneously, population, the number of motor vehicles, consumption, investment, and inflation   had significant influence on motor vehicle tax. Partially, population, the number of motor vehicles, and investment had positive and significant influence on motor vehicle tax, but consumption and inflation did not. PDRB could not moderate the correlation of population, the number of motor vehicles, consumption, investment, and inflation with motor vehicle tax.
ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF AUDITORS TO COMPLIANCE WITH PROFESSIONAL STANDARDS PUBLIC ACCOUNTANTS (SPAP) AS MODERATING VARIABLE windari, Furi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

THE EFFECT OF FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT ON THE PROPORTION OF DISKRESIONER FUND Taherawan, Habelki Sinaga
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of Local Financial Performance proxied by Local Dependency Ratio, Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio with the Status of Regional Head as moderating variable on the  Proportion of Discretionary Fund. The population was 51 districts/cities of North Sumatera Province that were approaching the election of regional heads (Pilkada) from  2010 to 2015, and all of them were used as the samples, taken by using saturated sampling technique. The data were analyzed by using multiple regression and residual test. The result of the research showed that the variables of Local Dependency Ratio, Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio simultaneously had significant influence on the Proportion of Discretionary Fund. Partially, the variable of Local Dependency Ratio did not have any influence on the Proportion of Discretionary Fund, while the variables of Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio had positive and significant influence on the Proportion of Discretionary Fund. The status of Regional Heads could not moderate the influence of the variables of Local Dependency Ratio, Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio on the Proportion of Discretionary Fund.
THE ANALYSIS OF FACTORS THAT AFFECT PROFIT MANAGEMENT IN FOOD SUBSECTOR FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2013 - 2016 PERIOD Tondang, Yohannes
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Theinformation of profit inthe financial statements isthemajor concern to estimate howgood the performance or responsibility of the company management is. When thecompany failsto achieve the expectedprofits, themanagerscan be triggeredto take unhealthy actions in the company such as earnings management.Earnings management is done to create a good image of the company's financial statement, so investors will not gain negative opinions about the company and will be interested in making investment.Therefore, investors need some education, so they will not take wrong actions in their investment activities in the stock exchange.The objective of the research was to find out and analyze the factors which influenced the management of manufacturing companies of food and drink listed in the Indonesia Stock Exchange in the period 2013-2016 by examining and analyzing the influence of the proportion of independent commissariat board, auditing committee, institutional ownership, firm size, leverage, and profitability with quality as the controlling variable auditing on earnings management.The population was all manufacturing of food and drink companies listed in Indonesian Stock Exchange in the period 2013-2016 with a total of 16 companies.There were 11 companies from each year in this period taken as the samples by employing purposive sampling technique, so there were 44 companies in total that were analyzed by applying multiple linear regression analysis models.The hypothesis was tested by using Test and f Test.Based on the suggestion from previous researchice, this researchContributed by addingindependentvariables;namely,profitability, firm size and leverageonearnings management with resultsdemonstratedthat institutional ownership and firm sizehad a positive andsignificant influence on earnings management while leverage by proxy in the debt to equity ratio had a negative and significant influence on the earnings management with auditing quality as the controlling variableinthemanufacturing companiesoffood anddrink listed in the Indonesia Stock Exchange forthe period 2013 to 2016.
THE FACTORS WHICH INFLUENCE OF THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL STATEMENT INFORMATION IN THE NORTH SUMATERA PROVINCIAL GOVERNMENT WITH GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE Nainggolan, Ronni
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): 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 analyze  the influence of the capacity of human resources, the use of information technology, the implementation of government accounting standard, and compliance with legal provisions with government  internal control system as moderating variable on the quality of financial statement information of the North Sumatra Provincial Government. The research used causality research method. The population was PPK-SKPD (Financial Administrative Personel-Regional Work Unit) personel Finance /Accounting Personel, and treasurers in 35 SKPDs in North Sumatra Provincial Government. The samples were 105 personel, taken by using total sampling technique. The data were gathered by using questionnaires. The hypothesis was tested by using multiple regression analysis and residual test with an SPSS software program. The result of the research showed that the capacity human resources, the use of information technology , the  implementation of government accounting standard, andcompliance with legal provisions had positive and significant influence on the quality of financial statement informationof the provincial government. Government  internal control system couldn’t moderate the correlation of the capacity of human resources, the use of information technology, the  implementation of government accounting standard, and compliance with legal provisions with the quality of financial statement information of the North Sumatra Provincial Government.
THE EFFECT OF THE QUALITY OF THE SYSTEM AND INFORMATION QUALITY ON THE SATISFACTION OF THE USER OF THE APLICATION PRODUCT (SAP) WITH PERCEIVED USEFULNESS AS A MODERATING VARIABLES IN THE NATIONAL ELECTRICITY COMPANY Aulia, Risa
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The Objective of the research was to test and analyze the influence of the Quality System and Information Quality on the Last Users' Satisfaction with System Application Product (SAP) with Perceived Usefulness as moderating variable, whether the variables of Quality System and Information Quality simultaneously and partially had the Last Users 'Satisfaction with SAP, and Perceived Usefulness as moderating variable influenced by the correlation of Quality System and Information Quality with the Last Users' Satisfaction with SAP.The research used causal method.Primary data were gathered by the distributing questionnaire to the employees of National Electricity Company, the Sumatra Power Plant Development Unit.The population was 207 employees, and 42 of them were used as the samples, taken by using purposive sampling technique.The result of the research showed that, partially, the System Quality had positive and significant influence on the Last Users 'Satisfaction with SAP, while the Information Quality had Last Users' Satisfaction with SAP.Simultaneously, Quality System and Information Quality have Last Users' significant influence with SAP, while Perceived Usefulness was not moderating variable
THE EFFECT OF FUNDAMENTAL FACTORS ON STOCK RETURNS WITH COMPANY FINANCIAL PERFORMANCE AS INTERVENING VARIABLES (EMPIRICAL STUDIES ON BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE) alizda, fachriana
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

ANALYSIS OF FINANCIAL ASPECT AND NON-FINANCIAL ASPECT FACTORS THAT INFLUENCE THE SHU (SURPLUS) WITH WORKING CAPITAL AS A MODERATING VARIABLE IN KP-RI (EMPLOYEE COOPERATIVE OF THE REPUBLIC INDONESIA) OF SIMALUNGUN REGENCY Dewi, Christine Nainggolan
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to find out, analyze and empirically prove that Financial Aspects (Independent Capital, Loan Capital, Member Capital, Business Volume and Manager’s Performance) and Non-Financial Aspect (Number of Members) have some influence on SHU (Surplus) and Work Capital as the moderating variable in KP-RI (Employee Cooperative of the Republic of Indonesia) of Simalungun Regency. The population was 39 cooperatives in Simalungun Regency. the data were the financial data from the final statement of RAT (Annual Meeting) of KP-RI of Simalungun Regency from 2012 until 2015. Time series method was used as the research method. The samples were taken by employing census technique with documentation method. The research used multiple linear regression method and Moderated Regression Analysis were applied for the data testing. The results of the research showed that Financial Aspects (Independent Capital, Loan Capital, Member Capital, Business Volume and Manager’s Performance) and Non-Financial Aspect (Number of Members) were proven to partially and simultaneously influenced SHU if KP-RI of Simalungun Regency. Work Capital as the moderating variable was able to strengthen the correlation among financial aspects i.e. Loan Capital, Business Volume and Manager’s Performance with SHU. However, it was not able to strengthen the correlation among financial aspects i.e. Independent Capital and Member’s Loan, and Non-Financial Aspects i.e. number of members with the surplus of KP-RI of Simalungun Regency.
FACTORS AFFECTING DIVIDEND POLICY WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLES IN CONSUMER GOODS INDUSTRY COMPANY IN INDONESIA Fajar, Faldi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The problem in this research is whether Profitability (ROA), Leverage (DER), Liquidity (CR), Size and Free Cash Flow (FCF) have an effect on Dividend Policy simultaneously and partially and whether Managerial Ownership can moderate the influence of Profitability ROA), Leverage (DER), Liquidity (CR), Company Size (Size), and Free Cash Flow (FCF) against Dividend Policy. This study aims to conduct an empirical study of the factors that affect the company's dividend policy.    The population in this study are all consumer goods industry in Indonesia listed on the Indonesia Stock Exchange (BEI) in 2012-2016 as many as 34 companies. The sample selection is done by purposive sampling method obtained 11 companies that the research samples. Sources of data in this research is secondary data obtained from the official website www.idx.co.id and www.sahamoke.com. Method of data analysis of this research is to use the classical assumption,  hypothesis testing, coefficient of determination test, and residual test using SPSS version 22.             The results showed that simultaneously Profitability (ROA), Leverage (DER), Liquidity (CR), Size (Size), and Free Cash Flow (FCF) have significant (0.001 <0.05) effect on Dividend Policy. Variable Leverage (DER) has a negative effect on Dividend Policy. Corporate Size Variable significantly influence Dividend Policy. Profitability (ROA), Liquidity (CR), and Free Cash Flow (FCF) variables have no significant partial effect on Dividend Policy. The results of this study indicate that the variable Managerial Ownership is not able to moderate the relationship between Profitability (ROA), Leverage (DER), Liquidity (CR), Company Size (Size), and Free Cash Flow (FCF) with Dividend Policy
THE INFLUENCE OF THE EFFECTIVENESS OF THE GOVERNMENT INTERNAL CONTROL SYSTEM AND THE UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARD ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENT REVIEW (AN EMPIRICAL STUDY IN ACEH TAMIANG REGENCY,PIDIE JAYA REGEN ferrawati, dessy
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): 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 the influence of the effectiveness of the government internal control system and the understanding of government accounting standard on the quality of local government financial review. The research employed the causal comparative research method. The population was all government internal supervisor apparatus and employees who review at the Inspectorate of Aceh Tamiang Regency, Pidie Jaya Regency and Langsa Municipality. There were 91 employees taken as the samples by employing census technique using SPSS software. The results of the research showed that simultaneously the effectiveness of effectiveness of the government internal control system and the understanding of government accounting standard significantly influenced the quality of local government financial review. Partially, effectiveness of the government internal control system did not significantly influence the quality of local government financial review and the understanding of government accounting standard influenced the quality of local government financial review. Partially, the indicators of understanding such as the financial statement presentation, assessment and error correction influenced the quality of local government financial review while the indicators of environment control such as risk assessment, controlling activity, information and communication, monitoring, understanding of the components of financial statement, declaration of financial statements and consolidation report did not influence the quality of local government financial review.

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