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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 INFLUENCE OF OPERATING CASH FLOWS, DEBT TAX LOADS, AS WELL AS LISTED LEVELS ON PROFIT PERSISTENCY WITH SALES VOLATILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES REGISTERED IN THE EXCHANGE OF PROFITS WITH SALES VOLATILITY AS MO Tarigan, Dessy
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 analyze operating cash flow, deferred tax expense, and debt levels that affect earnings persistence with sales volatility as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The population in this study amounted to 132 companies using a purposive sampling method obtained a sample of 34 data. Data testing methods used are multiple linear regression analysis and moderating analysis. The results of this study indicate that partially, the operating cash flow variable does not have a significant effect on earnings persistence, the deferred tax expense variable partially has a significant effect on earnings persistence, and the debt level variable also has a significant effect on earnings persistence. Sales volatility is able to moderate the influence of operating cash flow, deferred tax expense, and the level of debt to earnings persistence.
EFFECT OF INSTITUTIONAL OWNERSHIP STRUCTURE, MANAGERIAL OWNERSHIP AND RETURN ON ASSETS (ROA) ON CSR DISCLOSURE WITH FIRM SIZE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) 2007-2017 Hutagaol, Joina
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

The purpose of this study was to determine and analyse the effect of institutional ownership structure, managerial ownership, and ROA on CSR disclosure with firm size as a moderating variable in manufacturing companies. The population of this study is manufacturing companies listed on the Stock Exchange with observations for 2007 to 2017. The sample was selected using the purposive sampling method. Data was processed using a statistical regression test method with moderation interactions. The results of this study prove that based on simultaneous test results, institutional ownership structure, managerial ownership, and ROA simultaneously, have a significant effect on CSR disclosure variables. Based on the results of moderation testing with the interaction test firm size has a significant effect in moderating the effect of institutional ownership structure and ROA on CSR disclosure.
THE EFFECT OF PROFIT SHARING FINANCING, FIRM SIZE AND FINANCIAL PERFORMANCE OF ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE IN SHARIA GENERAL BANKS IN INDONESIA IN 2012-2018 Astuti, Windi
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 profit sharing financing, firm size and financial performance on Islamic Social Reporting (ISR) disclosure in Islamic commercial banks in Indonesia. This type of research in this research is causal comparative. The population of this study is the Islamic banks registered at the Financial Services Authority in 2012-2018. The sample selection method uses a census (saturated sample), so the number of samples used is 13 sample data. The data collection method used is documentation technique. Methods of data analysis using descriptive statistical methods, panel data regression analysis, and using Eviews software tools. The results showed that profit sharing financing had no significant positive effect on Islamic Social Reporting (ISR) Disclosure, firm size had a significant positive effect on Islamic Social Reporting (ISR) Disclosure, and financial performance had a significant negative effect on Islamic Social Reporting (ISR) Disclosure
ANALYSIS OF FACTORS AFFECTING FIRM VALUE IN PLANTATION COMPANIES LISTED ON BEI WITH PROFITABILITY AS AN INTERVENING VARIABLE Margaretha, Christine
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

The purpose of this study is to determine and test the factors that affect firm value in plantation companies listed on the Indonesia Stock Exchange and to examine the factors that affect firm value through profitability as an intervening variable. The factors tested in this study are capital structure, liquidity, total asset turnover, inventory turnover, CSR disclosure. This research uses secondary data. The population in this study is plantation companies listed on the IDX. The sample of this research is 10 companies for the period 2012-2016. The analytical tool used in this study is to use multiple linear regression analysis and path analysis with the help of SPSS. Simultaneous analysis results that capital structure, liquidity, total asset turnover, inventory turnover and CSR disclosure and profitability have a significant effect on firm value. Partially, capital structure and liquidity have a negative and significant effect on firm value, total asset turnover has a positive and significant effect on firm value, inventory turnover and CSR disclosure has a negative and not significant effect on firm value. The profitability variable is a significant intervening variable for the total assets turnover and inventory turnover variables to the firm value, and is an insignificant intervening variable in the relationship of capital structure, liquidity and CSR disclosure to the firm value.
ANALYSIS OF CAPITAL ADEQUACY RATIO EFFECT, NON PERFORMING LOAN, OPERATIONAL LOAD OPERATIONAL INCOME AND LOAN TO DEPOSIT RATIO OF PROFIT CHANGES WITH CREDIT DISTRIBUTION AS AN INTERVENING VARIABLE Ervina, Ervina
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

The purpose of this study is to analyze the effect of Capital Aduquacy Ratio (CAR), Non Performing Loans (NPL), Operating Costs on Operating Income (OCOI) and Loan Deposit Ratio (LDR) on Changes in Profit and its influence mediated by Credit Distribution. The object of this research is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2007-2017 period. The sampling technique uses a purposive sampling method with a sample of 14 selected banks in order to obtain 154 observational data. Data analysis method is secondary data using Smart PLS (Partial Least Square). The results indicated that CAR and LDR did not have a significant positive effect on earnings changes. NPL has a negative effect, but not significantly to changes in earnings. The OCOI variable has a significant negative effect on changes in earnings. OCOI and LDR ratios have a significant effect on changes in earnings through lending. The CAR and NPL variables have no significant effect on changes in earnings through lending.
ANALYSIS OF THE EFFECT OF COMPANY CHARACTERISTICS ON FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLES IN PLANTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2010-2017 Tahir, Shofi
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

Established companies generally aim to maximize the value of the company. High company value will attract investors to invest their capital in the company with the assumption that shareholders will prosper if the dividends obtained are large. The purpose of this study is to determine the direct influence of company characteristics on firm value and its indirect effect through profitability on plantation companies listed on the Indonesia Stock Exchange 2010-2017. This study uses correlational quantitative research. The population of this study is companies listed on the Stock Exchange in 2010-2017. The sampling technique uses the non probability sampling method that is saturated sampling (census). The dependent variable in this study is the firm value (Y) and the independent variable is the asset structure (X1), company growth (X2) and company size (X3) with the intervening variable is profitability (Z). Data analysis techniques using path analysis. The results of this study indicate that company growth and firm size have no effect on firm value. Asset structure has a positive and significant effect on firm value. Company growth affects the value of the company through ROE. The structure of assets and the size of the company does not affect the value of the company through ROE.
THE EFFECT OF SYSTEM QUALITY AND INFORMATION QUALITY ON THE SATISFACTION OF USER ENTERPRISE RESOURCE PLANNING-SYSTEM APPLICATION AND PRODUCT IN DATA PROCESSING (ERP-SAP) WITH PERCEIVED USEFULNESS AS A VARIABLE MODERATING IN PTPN III (PERSERO) UNIT OF LABUHAN Situmorang, Pamri Parmonangan
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 System Quality and Information Quality on User Satisfaction of Enterprise Resource Planning-Systems Application and Product In Data Processing (ERP-SAP) with Perceived Usefulness as Moderating Variables in PTPN III (Persero) Unit of Labuhan Batu II District. This type of research is causal research. This study took a sample of 110 respondents with the census method, questionnaires were given to implementing employees who use ERP-SAP at PTPN III (Persero) (Persero) Unit of Labuhan Batu II District. The type of data in this study is primary data obtained from the answers to the questionnaire. Testing the research hypothesis using multivariate with Structural Equation Modeling (SEM) and moderating testing using the interaction test. The test results indicate that the quality of the system and the quality of information has a positive and significant effect on SAP user satisfaction. The moderating variable perceived usefulness does not significantly moderate the effect of system quality and information quality on SAP user satisfaction.
FACTORS THAT AFFECT THE QUALITY OF THE GOVERNMENT'S FINANCIAL STATEMENTS IN MEDAN Handayani, Fitri
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 determine and analyze the factors that affect the quality of the Medan city government's financial statements. The independent variables used in this study are the application of Government Accounting Standards, the use of Regional Financial Accounting Information System, internal audit roles and functions, HR competencies and compliance with laws and regulations. The population in this study was 64 local government work units in Medan city government using saturated sampling techniques. This research was conducted by distributing 128 questionnaires to Medan City Local government work unit. This study uses SmartPLS as a tool for testing data. The results showed that the application of Government Accounting Standards and compliance with laws and regulations had a significant negative effect on the quality of local government financial reports. HR competency has no significant positive effect on the quality of the Medan city government financial statements. While the use of Regional Financial Accounting Information System and the role and function of internal audit have a significant positive effect on the quality of the Medan municipal government financial reports.
FACTORS THAT AFFECTING THE QUALITY OF THE SIMALUNGUN DISTRICT GOVERNMENT’S FINANCIAL STATEMENTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE Aruan, Hicca Maria G P
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

The purpose of this study was to determine and analyze the factors that affecting the quality of financial statements in the Government of Simalungun District. The independent variables in this study are the implementation of government accounting standards (SAP), human resource competencies (HR), understanding of the local financial information system (SIKD), and the role of internal auditors, the dependent variable is the quality of local government financial reports with the moderating variables is the government?s internal  control system (Government Internal Control System). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Simalungun, North Sumatra, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 30 regional device organizations, each consisting of 3 respondents with total 90 respondents. Data is processed using SEM method with  Smart PLS analysis tools. The results of this study prove that the implementation of SAP has a significant positive effect on the quality of the Simalungun District Government's financial statements, HR competencies have a significant positive effect on the quality of the Simalungun District Government's financial statements, the understanding of SIKD has a significant positive effect on the quality of the Simalungun District Government's financial statements, the role of the internal auditor has a significant positive effect on the quality of the Simalungun District Government's financial statements. While government internal control system cannot moderate each of the effects of SAP implementation, HR competencies and the role of internal auditors on the quality of the Simalungun District Government's financial statements.
THE EFFECT OF REGIONAL ORIGINAL INCOME AND CONSIDERATION FUNDS ON THE ALLOCATION OF THE CAPITAL SHOPPING BUDGET IN THE GOVERNMENT OF THE DISTRICT / CITY IN NORTH SUMATERA AND EAST JAVA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Afnisah, Anggi
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 determine the effect of Local Own-source Revenue and Fiscal Balancing Funds (general allocation fund, special allocation fund, revenue sharing fund) on the allocation of capital expenditure budgets in District / City Governments in North Sumatra and East Java. In addition, this study will also examine economic growth variables which are used as moderating variables. This type of research is carried out based on associative research. This research was conducted in Regency / City Government in North Sumatra and East Java Provinces. By using purposive sampling technique, the number of research samples known is 34 districts / cities. This research was conducted for the period 2010-2018. The type of data used is secondary data and data analysis techniques used in this study are Panel Data Regression Analysis and Interaction Test. The results obtained in this study indicate that the Local Own-source Revenue (LOR), General Allocation Fund (GAF) and Revenue Sharing Fund (RSF) have a positive and significant effect on the allocation of capital expenditure budget. In addition, the moderating variable used in this study is that economic growth can be proven to be a moderating variable in the effect of Local Own-source Revenue and Special Allocation Fund. While the General Allocation Fund and Revenue Sharing Fund are not

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