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
 20   21   22   23   24 
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION OF FIRM VALUE WITH PROFIT MANAGEMENT AS MODERATING VARIABLES IN PROPERTY & REAL ESTATE COMPANIES IN INDONESIA STOCK EXCHANGE Ulfa, Yustia
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.158 KB)

Abstract

This study aims to determine the effect of good corporate governance (institutional ownership, managerial ownership, independent board of commissioners and audit committees) on firm value in property & real estate sector companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether earnings management 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 were 26 property & real estate companies listed on the Indonesia Stock Exchange in 2012 to 2018. The type of data used in this study is secondary data. The technique of determining the sample using purposive sampling. And data analysis techniques using multiple linear regression analysis and interaction testing (moderating) conducted with the help of Eviews 9 software. The results in this study indicate that partially institutional ownership, independent boards of commissioners and audit committees have a positive and significant effect on firm value. As well as other results that show that earnings management is not a moderating variable in the effect of institutional ownership, managerial ownership, independent commissioners and audit committees on firm value in property & real estate sector companies listed on the Indonesia Stock Exchange
THE EFFECT OF TAXATION KNOWLEDGE, FISCUS SERVICES AND TAXATION SANCTIONS ON THE IMPLEMENTATION OF TAX AMNESTY PROGRAMS WITH TAXATION SOCIALIZATION AS MODERATING VARIABLES IN TAX OFFICE (KPP PRATAMA) MEDAN POLONIA Saragih, Jendri Sunandar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.731 KB)

Abstract

The purpose of this study was to examine and analyse the effect of tax knowledge, tax authorities and tax sanctions on the simultaneous and partial implementation of the tax amnesty program at the Medan Polonia Tax Office. This study also examines the moderating effect of taxation socialization in the relationship of tax knowledge, tax authorities, and tax sanctions with the implementation of the Tax Amnesty program at Medan Polonia Tax Office. This type of research is causal research. The population in this study were all Medan Polonia Taxpayers who followed the Tax Amnesty program. Samples were selected using the Slovin method so that 100 respondents were obtained. Data is processed using Smart PLS. The results of this study indicate that the simultaneous variables of tax knowledge, tax authorities and tax sanctions affect the implementation of the Medan Polonia Tax Office?s tax amnesty program. Partially, tax knowledge, tax authorities and tax sanctions variables have a significant effect on the implementation of the Medan Polonia Tax Office?s Tax Amnesty program. Variable tax socialization only moderates tax knowledge to the implementation of tax amnesty.
EFFECT OF ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS, INFORMATION TECHNOLOGY UTILIZATION AND TASK FIT ON PERFORMANCE WITH WORK SATISFACTION AS MODERATING VARIABLES IN THE EDUCATION OFFICE OF NORTH SUMATERA PROVINCE Hasibuan, Mahdanisa Anggita
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.487 KB)

Abstract

This study aims to obtain empirical evidence about the Effect of Accounting Information Systems Effectiveness, Information Technology Utilization, Task Fit on Employee Performance with Job Satisfaction as Moderation Variables. Sampling using a census. Where the total population is a sample of employees who use accounting information systems and information technology as many as 178 respondents. This research uses Eviews software. The results of this study indicate that Accounting Information Systems Effectiveness and Task Fit have no significant effect on Performance, while Information Technology Utilization has a significant effect on performance, and Job Satisfaction is able to moderate the effect between Accounting Information Systems Effectiveness and Information Technology Utilization on employee performance by strengthening the effect, whereas on Task Fit variable Job Satisfaction moderates by weakening its effect.
EFFECT OF LIQUIDITY, LEVERAGE AND FIRM SIZE ON GOING-CONCERN AUDIT OPINION WITH PROFITABILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2009-2018 Ginting, Milawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.629 KB)

Abstract

The purpose of this study is to examine factors which affecting going concern audit opinion acceptance namely liquidity, leverage and firm size with profitability as a moderating variable. This research uses secondary data with a sample of 30 manufacturing companies listed on the Stock Exchange Indonesia used a purposive sampling method in the 2009-2018 time period. Data analysis techniques in this study used logistic regression analysis and test interaction for moderating variables using Stata 14. Result of this research shows liquidity partially has a significant negative effect on acceptance of going-concern audit opinion , and leverage have an effect significant positive on acceptance of going-concern audit opinion while firm size has no significant negative effect on going audit opinion concern. Interaction test results show that the profitability variable is not able to moderate the effect of liquidity and leverage on the acceptance of going audit opinion concern, but proved to be able to significantly moderate the effect of firm size on going concern audit opinion acceptance.
FACTORS AFFECTING INTELLECTUAL CAPITAL PERFORMANCE WITH PROFITABILITY AS MODERATING VARIABLES IN COMPANIES IN THE LQ-45 INDEX IN INDONESIA STOCK EXCHANGE, 2015-2017 Putri, Desyana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.984 KB)

Abstract

The purpose of this study was to determine and analyse the factors that affect intellectual capital performance in companies incorporated in the LQ-45 index in the Indonesia Stock Exchange. The dependent variable in this study is intellectual capital performance. Employee productivity, firm size and board size as independent variables and profitability as moderating variables. The object of this research is companies incorporated in the LQ-45 index on the Indonesia Stock Exchange in 2015-2017. The sampling technique uses saturated samples. The research sample consisted of 54 companies with 162 units of analysis. Data analysis method is secondary data using SPSS (Statistical Package for the Social Sciences). The results of this study indicate that employee productivity has a positive and significant effect on intellectual capital performance. Firm size has a negative and significant effect on intellectual capital performance. Board size has no effect on intellectual capital performance. The profitability variable is not able to moderate the effect of employee productivity, firm size and board size on intellectual capital performance.
DETERMINANT FACTORS OF FIRM VALUES IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) WITH FIRM SIZE AS MODERATING VARIABLE Fitria, Amira
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.553 KB)

Abstract

This study aims to analyse Firm Growth, Managerial Ownership, Profitability and Capital Structure on Firm Value in Manufacturing Companies listed on the Indonesia Stock Exchange with Firm Size as a Moderating Variable. This type of research in this research is causal comparative. The population of this study is Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection method uses a purposive sampling technique, so the number of samples used is 34 sample data. The data collection method used is documentation technique. Methods of data analysis using multiple linear regression methods, the absolute difference test with a significance value of 5%, and using SPSS software tools. The results showed that company growth had a significant positive effect on firm value, managerial ownership had no significant negative effect on firm value, profitability had a significant positive effect on firm value, capital structure had a significant negative effect on firm value, and firm size was unable to moderate firm growth, managerial ownership, profitability and capital structure on firm value.
FACTORS AFFECTING QUALITY OF PROFIT IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Simamora, Katrin
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.25 KB)

Abstract

The purpose of this study is to find out and analyze the factors that influence earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable in this study is Profit Quality. Capital Structure, Liquidity, Sales Volatility and Operating Cycles as independent variables and company size as moderating variables. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique uses purposive sampling method. The research sample consisted of 72 companies with 288 units of observation. Data analysis method is secondary data using Eviews 9. The results of this study indicate that capital and liquidity structures have a positive and significant effect on earnings quality. Sales volatility and operating cycles have a negative and significant effect on earnings quality. Company size variable is able to moderate the effect of capital structure and operating cycle on earnings quality while company size is not able to moderate the effect of liquidity and sales volatility.
THE EFFECT OF REVENUE SHARING FUNDS, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS AND SPECIAL AUTONOMY FUNDS ON CAPITAL EXPENDITURE WITH ECONOMIC GROWTH AS MODERATING VARIABLES IN THE GOVERNMENT OF THE DISTRICT / CITY IN ACEH PROVINCE IN 2008 – 2017 Ananda, Rana Fathihah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.428 KB)

Abstract

This study aims to determine and analyze whether Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Special Autonomy Funds have a simultaneous and partial effect on Capital Expenditure in district / city governments in Aceh Province and to find out and analyse whether the variable Economic Growth as a variable moderating can strengthen and weaken the influence of Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Special Autonomy Funds on Capital Expenditures in district / city governments in Aceh Province. The results of the study simultaneously show the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund and Special Autonomy Fund significantly affect Capital Expenditures. Partially, Revenue Sharing Funds does not have a significant effect on capital expenditure; General Allocation Funds have a significant effect on capital expenditure; Special Allocation Funds have no significant effect on capital expenditure; The Special Autonomy Fund has a significant effect on capital expenditure. Economic Growth Variable as a moderator is unable to moderate the effect of Revenue Sharing, General Allocation Funds, Special Allocation Funds and Special Autonomy Funds on Capital Expenditures.
THE EFFECT OF LIQUIDITY, SOLVABILITY, PROFITABILITY, AND NON PERFORMING FINANCING ON FIRM VALUE WITH INTELLECTUAL CAPITAL AS MODERATING VARIABLES IN MULTIFINANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2018 Sitompul, Rifqi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.427 KB)

Abstract

This study aims to analyse the effect of liquidity, solvability, profitability, and non-performing financing on firm value with intellectual capital as a moderating variable. The population in this study amounted to 17 multifinance companies listed on the Indonesia Stock Exchange in 2015-2018, and a sample of 14 companies with purposive sampling technique. Analysis of the data used is panel data regression analysis and interaction testing with the help of the Eviews10 application program. The results of the study showed that all independent variables had a partially negative effect on firm value, where three of the independent variables had no significant effect, namely liquidity, solvability, and non-performing financing while profitability had a significant effect on firm value. Intellectual capital is able to significantly strengthen the effect of liquidity and solvency, and is able to significantly weaken the effect of profitability and non-performing financing.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIOS ON BID-ASK SPREAD WITH PROFIT CHANGE AS MODERATING VARIABLES IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Mufti, Ichsan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.534 KB)

Abstract

This study aims (1) to test and analyse the effect of Financial Ratios namely Cash Ratio (CsR), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), Net Profit Margin (NPM), Capital Adequacy Ratio (CAR), Debt to Equity Ratio (DER) and Third Party Funds (DPK) partially against Bid-Ask Spreads at Banking companies on the Indonesia Stock Exchange. (2) Examining and analysing the effect of Financial Ratios (CsR, LDR, NPL, NPM, CAR, DER and DPK) simultaneously on Bid-Ask Spreads on Banking companies on the Indonesia Stock Exchange. (3) Determine whether Changes in Profit can moderate the effect of Financial Ratios (CsR, LDR, NPL, NPM, CAR, DER and DPK) on Bid-Ask Spreads on Banking companies on the Indonesia Stock Exchange. The object of this study is the Banking Companies listed on the Indonesia Stock Exchange from 2014-2017 as many as 44 companies. The sample selection technique is by survey method. The number of companies selected was 38 companies. The data source comes from the official site of the Indonesia Stock Exchange, www.idx.co.id. Data analysis techniques in the study are multiple linear regression analysis and residual test. The results showed that (1) partially CsR, CAR, DER and DPK variables had a negative and significant effect on Bid-Ask Spread while LDR, NPL and NPM variables had no significant effect on Bid-Ask Spread on banking companies on the Indonesia Stock Exchange. (2) Simultaneously financial ratios (CsR, LDR, NPL, NPM, CAR, DER and DPK) have a significant effect on Bid-Ask Spreads of banking companies on the Indonesia Stock Exchange. (3) Changes in Profit cannot moderate the effect of Financial Ratios (CsR, LDR, NPL, NPM, CAR, DER and DPK) on Bid-Ask Spreads on Banking companies on the Indonesia Stock Exchange.

Page 22 of 25 | Total Record : 250

 20   21   22   23   24 

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