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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 INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE IMPLEMENTATION QUALITY, CAPITAL STRUCTURES ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES IN BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE PERIOD 2013 – 2017 Sagala, Indah Cahya
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, the quality of the implementation of good corporate governance and capital structure that affects firm value with financial performance as an intervening variable on banking companies listed on the Indonesia Stock Exchange 2013-2017. The population in this study amounted to 34 companies using the saturated sampling method. Data testing methods used are multiple linear regression analysis and path analysis. Hypothesis research results indicate that partially, intellectual capital variable has a significant positive effect on firm value, the quality of implementing good corporate governance has a negative effect and is not significant on firm value, capital structure has no significant effect on firm value. Financial performance is able to act as an intervening variable between intellectual capital variables and firm value. Financial performance is not able to mediate the variable quality of the implementation of good corporate governance and capital structure to firm value in banking companies listed on the Indonesia Stock Exchange 2013-2017.
THE EFFECT OF LOCATION, PRODUCT DESIGN AND QUALITY OF SERVICE TO CUSTOMER LOYALTY IN THE AIRA BAKERY STORE, AIR BATU, ASAHAN REGENCY Fhitri, Nisfu
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): 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 simultaneous and partial location, product design and service quality on customer loyalty. This research used quantitative method. The number of samples taken was 87 people. Equation of multiple linear regression analysis, obtained value of Y = 0.689 + 0.319X1 + 0.409X2 + 0.501X3 + e. That is, the independent variable consisting of location, product design and service quality has a positive effect on customer loyalty. F-test results explain, the value of F is 12.320 which is > F-table 2.71 and the significance value is 0.000 < 0.05, meaning that simultaneously location (X1), product design (X2) and service quality (X3) affect customer loyalty (Y). The t-test results explain, location (X1), produces a t-value of 2.165> t-table of 1.988 and a significance value of 0.033 <0.05. Product design (X2), yielding t-value 2.670> t-table 1.988 and significance value 0.009 <0.05 and service quality (X3), yielding t-value 2.874> t-table 1.988 and significance value 0.005 <0.05 then H2 is accepted. That is, location, product design and service quality (X3) have a partial effect on customer loyalty. The results of the coefficient of determination test produce Adjusted R-Square value obtained by 0.283. This means that the independent variable consisting of location (X1), product design and service quality is able to explain the dependent variable that is customer loyalty by 28.3%, while the remaining 71.7% is explained by other variables not examined in this study.
FACTORS AFFECTING THE PERFORMANCE OF REGIONAL HOUSE OF REPRESENTATIVES (DPRD) MEMBERS IN REGIONAL FINANCIAL SUPERVISION WITH WORK COMMITMENTS AS MODERATING VARIABLES (Empirical Study In The Regional House of Representatives Office of South Labuhan Batu Re Harahap, Ralianja
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze work commitments able to moderate between the council’s knowledge of the budget, public/community participation, transparency and accountability on the performance of Regional House of Representatives(hereinafter will be referred as DPRD) members in regional financial supervision in South Labuhan Batu. The results are: 1) the council’s knowledge of the budget, transparency and accountability has a significant effect on on the performance of DPRD members in regional financial supervision 2) Community participation does not significantly affect the performance of DPRD members in regional financial supervision 3) work commitments are not able to moderate the knowledge of the council on the budget, community participation, transparency and accountability on the performance of DPRD members in financial supervision area in South Labuhan Batu.
ANALYSIS OF THE LEVEL OF COASTAL COMMUNITY WELFARE IN SEILAUT LAUT, ASAHAN REGENCY Malawat, Saleh
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): 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 the level of welfare of coastal communities in Seilautlaut, Asahan Regency using primary data for 79 respondents representing the entire population of the coastal communities in the District of Silautlaut, Asahan. The data was collected using questionnaires. The analysis method used is descriptive qualitative. The data collected was processed and presented in the form of tables. The results showed that the coastal communities in the district of Silautlaut Asahan generally have a relatively low level of prosperity or poverty. This is indicated by the low levels of income and household spending substantial and living conditions are not feasible.
THE EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, EARNING PER SHARE AND PROFITABILITY ON STOCK PRICES WITH PRICE EARNING RATIO AS MODERATION VARIABLES IN LQ45 COMPANIES IN INDONESIA STOCK EXCHANGE Arvila, Tasyah
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): 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 Intellectual Capital, Capital Structure, Earning Per Share, and Profitability on Stock Prices at LQ45 companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether Price Earning Ratio can be used as a moderating variable in the model. The research design carried out is a causal associative research study. The samples in this study were 34 LQ45 companies listed on the Indonesia Stock Exchange in 2015 to 2018. The type of data used in this study is secondary data types. And data analysis techniques using multiple linear regression analysis and interaction testing (moderating) conducted with the help of software Eviews 9. The results in this study indicate that partially earnings per share and profitability have a positive and significant effect on stock prices. However, intellectual capital and capital structure have no significant effect on stock prices. As well as other results that show that Price Earning Ratio can strengthen the Earning Per Share relationship and Profitability to stock prices. However, Price Earning Ratio is not a moderating variable in the effect of intellectual capital and capital structure on stock prices in LQ45 companies on the Indonesia Stock Exchange.
THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION, FINANCIAL MANAGEMENT, QUALITY OF HUMAN RESOURCES, COMMUNITY PARTICIPATION AND SUPERVISION ON VILLAGE FINANCIAL ACCOUNTABILITY IN DELI SERDANG REGENCY Agus Tan, Tengku Juhri
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
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Abstract

This study aims to determine the effect of village financial accountability on the application of good governance, financial management, quality of human resources, community participation and supervision. This research is a quantitative study using primary data through questionnaires directly given to respondents, namely the village head, village secretary, village treasurer, village consultative body and village community, in villages located in Lubuk Pakam sub-district, Tanjung Morawa sub-district, Batang Kuis sub-district and Percut Sei Tuan sub-district, with a total of 35 villages, with a sampling technique that is purposive sampling. Test equipment used in this study is WarpPLs 3.0. The results showed that both partially and Goodness of Fit had a positive and significant effect on financial accountability with a significant value of less than 0.05.
THE EFFECT OF VILLAGE FUNDS, HUMAN DEVELOPMENT INDEX (HDI), AND ECONOMIC GROWTH ON DECREASE OF POVERTY LEVEL IN NORTH SUMATERA PROVINCE Sihite, Lestari
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
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Abstract

This study aims to analyse the effect of the Village Fund, Human Development Index and Economic Growth in reducing poverty levels in North Sumatra Province. This research is quantitative in nature with secondary data in the form of panel data from 2015-2018 processed with Eview’s program. The results showed that the Village Fund had a negative and not significant effect in reducing poverty levels with a coefficient of -1.66. Human Development Index has a negative and significant effect in reducing poverty with a coefficient value of -0.53. Economic growth has a positive and not significant effect with a coefficient value of 1.05.
Analysis of the Effect of Industrial Sector Exports, Foreign Investment Industrial Sector and Inflation on Indonesia Gross Domestic Product in 1983-2017 Baene, Christianity Winner
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
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Abstract

This study aims to determine the effect of industrial sector exports, foreign investment in the industrial sector and inflation on Indonesia Gross Domestic Product in 1983-2017. The data used are industrial sector export data, foreign investment in the industrial sector, inflation of Indonesia's economic growth in 1983-2017 with multiple linear regression analysis (OLS) methods. The analysis shows that the export of the industrial sector has a positive and significant effect on Indonesia's Gross Domestic Product, the foreign investment of the industrial sector has a negative and significant effect on Indonesia's Gross Domestic Product. Inflation has a negative and significant effect on Indonesia's Gross Domestic Product. Thus, exports from the industrial sector have a positive and significant effect on economic growth, foreign investment in the industrial sector and inflation have a negative and significant effect on Indonesia's economic growth from 1983-2017. This research suggests that the government works harder to increase industrial sector exports, reduce inflation and also continue to establish good cooperation with international trade partners. Monitor and attract foreign investment in the industrial sector so that the Indonesian industrial sector is able to compete in the midst of the development and improvement of industrial developed countries. Licensing arrangements must be made easier, so that foreign investment in the industrial sector quickly arrives in the field so as to open up new industrial land thereby absorbing labor and increasing production in the industrial sector so that it will be able to increase Indonesia's economic growth.
THE EFFECT OF ACCOUNTABILITY, COMPETENCY, PROFESSIONALISM, INTEGRITY AND OBJECTIVITY OF PUBLIC ACCOUNTING ON AUDIT QUALITY WITH INDEPENDENCE AS MODERATING VARIABLES (Empirical Studies in Medan City Public Accountant Firm) Lubis, Adi Sahputra
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): 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 accountability, competency, professionalism, integrity and objectivity on audit quality with independence as a moderating variable in public accounting firms in Medan City. This type of research is an associative research with a quantitative approach. The population of this research is the Public Accounting Firm located in Medan City. The sample selection method uses a census (saturated sample), the number of samples used is 120 sample data. The collection of data used in this study is primary data with steamy questionnaire. Data analysis techniques used descriptive statistics and SEM-Partial Least Square (PLS), which were processed using the SmartPLS 3.0 program. The results showed that professionalism and integrity had a positive effect on audit quality, while accountability, competency and objectivity had a negative effect on audit quality. Independence as a moderating variable weakens the effect of accountability, competency, and professionalism on audit quality, while independence as a moderating variable strengthens the effect of integrity, and objectivity on audit quality. The independence variable in this study cannot moderate the relationship between accountability, competency, professionalism, integrity, and objectivity with audit quality at the Public Accountant Office in Medan. Among the five variables, professionalism has the greatest effect on Audit Quality.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, LEVERAGE, AND PROFITABILITY ON FINANCIAL DISTRESS WITH LIQUIDITY AS MODERATING VARIABLES IN MANUFACTURE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) Nurhujaima, Nurhujaima
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
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This study aims to determine the effect of corporate governance mechanisms, leverage and profitability in manufacturing sector companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether liquidity can be used as a moderating variable in the model. The research design is a causal relationship research with a quantitative approach. The sample in this study were 48 manufacturing companies listed on the Stock Exchange in 2009 to 2018. The type of data used in this study is secondary data. Data analysis techniques used multiple linear regression analysis and interaction testing (moderating) which was done with the help of Eviews 9 software. The results in this study indicate that the mechanism of corporate governance, leverage and profitability affect financial distress simultaneously and partially. Liquidity is a moderating variable for the relationship between leverage and financial distress. However, liquidity is not a moderating variable for the relationship between corporate governance mechanisms and profitability for financial distress in manufacturing sector companies listed on the Indonesia Stock Exchange.

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