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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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FACTORS THAT AFFECT THE BUDGET ABSOPTION IN LOCAL GOVERNMENT WORK UNIT OF THE CITY OF MEDAN WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS A MODERATING VARIABLE asniarti, asniarti
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 the effect of Budget Implementation Document (BID) quality, HR quality, bureaucratic reform and organizational commitment to the absorption of Local Government Work Unit budget of Medan City Government with the internal control system of the government as a moderating variable. This type of research is causality. The population in this study were all Local Government Work Unit of Medan City Government, which amounted to 54 (fifty four) Local Government Work Units. The sampling technique uses a purposive sampling method, so that those who meet the criteria to be used as research samples are 33 (thirty three) Local Government Work Units with 66 observations consisting of 66 (sixty six) respondents consisting of the Head of the Local Government Work Unit and the Head of Financial Subdivision Local Government Work Unit. The data of this study were analyzed using Structural Equation Modelling Partial Least Squares (SEM PLS). The results showed that the quality of BID, the quality of human resources, bureaucratic reform had a significant positive effect on budget absorption and organizational commitment had a positive effect but not significantly on budget absorption. The government internal control system as a moderating variable cannot moderate the relationship between BID quality, HR quality, bureaucratic reform and organizational commitment to budget absorption in Local Government Work Unit of Medan City Government.
THE THE EFFECT OF UNDERSTANDING OF ACCOUNTING, REFORM TAXATION, TAXING SOCIALIZATION, AND TAXATION SANCTIONS TOWARDS OBLIGATION OF TAXATION OBLIGATIONS IN TAX SERVICE OFFICES LISTED AT REGION OFFICES IN THE DIRECTORATE GENERAL OF NORTH SUMATRA TAX I Wahyuni, Rizka
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 analyze the influence caused by accounting understanding variables, tax administration reforms, tax socialization and tax sanctions on corporate taxpayer compliance at the tax service office registered at the Regional Office of the Directorate General of North Sumatra tax I. This research uses convenience sampling technique with a sample of 100 corporate taxpayers that obtained by using the calculation of the Slovin formula. The data collection technique in this study is a questionnaire, while the data analysis technique used is multiple linear regression analysis processed with the help of the SPSS program. From the results of tests that have been carried out, the simultaneous regression test (Test F) shows that all independent variables studied have a simultaneous influence on the variable of corporate taxpayer compliance. Partial regression test (t test) shows that accounting understanding partially has positive and significant effect on corporate taxpayer compliance, tax administration reforms partially has positive and significant effect on corporate taxpayer compliance, taxation socialization partially has positive and significant effect on taxpayer compliance agency, and taxation sanctions partially have a positive and significant effect on compliance with corporate taxpayers.
FACTORS AFFECTING PAYOUT RATIO DIVIDENDS WITH FOREIGN OWNERSHIP AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Arfianny, Arfianny
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

The purpose of this research is to find out and analyze the factors that influence Dividend Payment Ratios such as Return On Assets, Debt to Equity Ratio, Asset Growth, Free Cash Flow and Company size partially and simultaneously to the dividend payment ratio of manufacturing companies on the Indonesia Stock Exchange . This study also aims to determine the effect of foreign ownership variables on the factors that influence dividend payout ratios. The population of this research is 35 manufacturing companies on the Indonesia Stock Exchange with manufacturing years 2015 to 2017. The research sample was selected using the purposive sampling method. Data were processed using panel data regression statistical test methods. The results of this study indicate that return on assets, debt to equity ratio, asset growth, free cash flow and firm size simultaneously influence the dividend payout ratio. Partially the return on asset variable has a positive and significant effect on the dividend payout ratio and the firm size variable has a negative and significant effect on the dividend payout ratio of manufacturing companies on the Indonesia Stock Exchange. While debt to equity ratio, asset growth and free cash flow do not significantly influence the dividend payout ratio of manufacturing companies on the Indonesia Stock Exchange.
THE EFFECT OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE ON FIRM VALUE WITH RETURN ON INVESTMENT AS A MODELING VARIABLE IN THE MINING INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE Rangkuti, Maryam Monika
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 analyse the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on the Indonesia Stock Exchange Period 2013-2017. The study was conducted on 29 mining companies listed on the IDX. Data analysis techniques used in this study are Multiple Regression analysis and Moderating Regression Analysis with the help of the E-Views program. The results of the study simultaneously showed a significant influence between intellectual capital profitability, leverage, firm size and firm growth on firm value. Partial testing shows that intellectual capital and firm growth does not affect firm value while profitability and leverage have a positive and significant effect on firm value. Firm size has a negative and significant effect on firm value. Return on investment has no significant effect in mediating the relationship between intellectual capital and firm value.
THE EFFECT OF PROFITABILITY, FREE CASH FLOW, SALES GROWTH, FIRM SIZE ON INDONESIAN DEBT POLICY WITH LIQUIDITY AS MODERATING VARIABLES IN MAIN SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE IN 2015-2018 Yolanda, Yola
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 profitability, free cash flow, sales growth and firm size on corporate debt policy. In addition, this research also tries to prove whether liquidity can be used as a moderator in the research model. This type of research is a quantitative descriptive study. This research was conducted on the Main Sector Companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Sample selection using purposive sampling technique shows that the research sample is 30 companies with a period of 4 years of research, so the number of observations in this study is 120 data. The data analysis method used in this research is Panel Data Regression Analysis which is done with the help of Eviews 9. The results of the study indicate that profitability has a negative and significant effect on debt policy in the main sector companies listed on the Indonesia Stock Exchange. Similarly, free cash flow also has a negative and significant effect. Firm size has a positive and significant influence on debt policy. Whereas liquidity apparently cannot be used as a moderating because it is proven unable to strengthen or weaken the independent variables used in this study.
ANALYSIS OF FACTORS AFFECTING STOCK PRICES THROUGH CAPITAL ADEQUACY LEVEL IN CONVENTIONAL COMMERCIAL BANKS LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2017 Wulandari, Desy
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 whether there is an effect of loan to deposit ratio (LDR), non-performing loans (NPL), return on assets (ROA), net interest margin (NIM), operational expenses on operating income (BOPO) and good corporate governance (GCG) both directly and indirectly through the Capital Adequacy Level (CAR) of the Share Price. This study aims to examine whether there is an effect of loan to deposit ratio (LDR), non-performing loans (NPL), return on assets (ROA), net interest margin (NIM), operational expenses on operating income (BOPO) and good corporate governance ( GCG) both directly and indirectly through the Capital Adequacy Level (CAR) of the Share Price. Data is processed using Path Analysis. The results of this study indicate that Non-Performing Loans (NPL), Return On Assets (ROA), Net Interest Margin (NIM) have a direct positive effect on stock prices. While the Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO), Good Corporate Governance (GCG) have a significant negative direct effect on Stock Prices. Hypothesis testing for indirect effect shows the results that the Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), Return On Assets (ROA), Net Interest Margin (NIM), Operational Expenses on Operating Income (BOPO), and Good Corporate Governance (GCG) has a significant effect on Stock Prices through the Capital Adequacy Level (CAR).
THE THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUES WITH COMPANY PROFITABILITY AS MODERATING VARIABLES IN PLANTATION COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Dwinata, Andru
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 the effect of Corporate Social Responsibility (CSR) in terms of labor disclosure, product responsibility, economic performance, environment, and waste on firm value with profitability as a moderating variable on plantation companies on the IDX. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study included plantation companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sampling method used in this study was purposive sampling. Data were processed using panel data regression analysis. The results showed that the workforce had a negative and not significant effect on firm value. Product liability has a positive and significant effect on firm value. Economic performance has a positive and not significant effect on firm value. Energy has a positive and not significant effect on firm value. Waste has a negative effect and is not significant to the firm value. Profitability is a moderating variable for the relationship between labor, product responsibility, and waste on firm value. But the profitability variable is not a moderating variable for the relationship between economic performance and energy on firm value.
THE EFFECT OF SYSTEM QUALITY AND INFORMATION QUALITY ON THE SATISFACTION OF USER ENTERPRISE RESOURCE PLANNING (ERP) WITH PERCEIVED USEFULNESS AS MODERATING VARIABLES IN PT PLN (PERSERO) DISTRIBUTION AND CENTER FOR LOAD MANAGEMENT (P3B) SUMATRA UPT MEDAN UPT M Rahmadani, Tri Yanti
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 test and analyze the effect of System Quality and Information Quality on the End User Satisfaction of Enterprise Resource Planning (ERP) with Perceived Usefulness as a moderating variable and to test and analyze whether the variable System Quality and Information Quality influence simultaneously or partially on the End User Satisfaction Enterprise Resource Planning (ERP) and Perceived Usefulness as moderating variables affect the relationship of System Quality and Information Quality to ERP End User Satisfaction. This type of research is causal research. Data collection is carried out by collecting primary data obtained through the distribution of questionnaires to the employees of PT PLN (Persero) Distribution and Center for Load Management (P3B) UPT Sumatra Medan. The population in this study were all employees of PT PLN (Persero) Distribution and Center for Load Management (P3B) Sumatra UPT Medan. as many as 184 people. The research sample used in this study amounted to 52 people. Hasil Penelitian menunjukkan bahwa parsial Kualitas Sistem mempengaruhi positif signifikan terhadap Kepuasan Pengguna Akhir ERP dan Kualitas Informasi mempengaruhi negatif signifikan terhadap Kepuasan Pengguna Akhir ERP. Secara simultan Kualitas Sistem dan Kualitas Informasi berpengaruh signifikan terhadap Kepuasan Pengguna Akhir ERP. Dan hasil penelitian juga menunjukkan bahwa Kegunaan yang dirasakan bukan merupakan variabelmoderating.
ANALYSIS OF THE EFFECT OF LEADERSHIP COMMITMENT ON THE RELATIONSHIP BETWEEN FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS IN THE DIRECTORATE OF HIGHER EDUCATION IN THE MINISTRY OF RESEARCH, TECHNOLOGY AND HIGHER EDUCATION Gultom, Shohifah
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 analyse the commitment of the leadership as a mediator of the relationship between the quality of human resources, supporting infrastructure, compliance with regulations, the accrual-based agency accounting systems applications to the quality of the financial statements of the Ministry of Technology and Higher Education. In this study structural equation modelling is used to analyse the relationship between the quality of human resources, supporting infrastructure, compliance with regulations, the accrual-based agency accounting systems application to the quality of financial statements. Data was collected by distributing questionnaires to SAI officers in the work unit of the directorate of higher education at the research, technology, and higher education ministries at the meeting for preparation at the first semester of 2017 financial statements and the financial report preparation meeting in 2017. SEM data was used with the help of software AMOS. The results showed that the ability of human resources, supporting facilities and infrastructure, compliance with regulations, and the application of an accrual-based agency accounting system (SAI-BA) had an effect both simultaneously and partially on the quality of financial reports in the ministries of research, technology, and higher education.  Leadership commitment has not been able to mediate the relationship between human resource capabilities, supporting facilities and infrastructure, compliance with regulations, and the application of accrual-based agency accounting systems (SAIBA) with the quality of financial reports in the ministries of research, technology, and higher education.
THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, FIRM SIZE AND AUDIT COMMITTEES ON AUDIT QUALITY WITH SPECIALIST AUDITORS AS MODERATORS IN REAL ESTATE & PROPERTY COMPANIES IN 2013-2018 Zuhroh, Shufia
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 effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.

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