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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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EFFECT OF REGIONAL TAX, REGIONAL RETRIBUTION, OTHER PAD SAH, DAU, DAK AND DBH TO CAPITAL SHOPPING WITH GRDP AS MODERATING VARIABLE IN REGENCY / CITY OF NORTH SUMATERA PROVINCE Ningsih, Vera Siahaan
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 whether regional tax, regional retribution, other valid PAD (Regional  Generated  Revenues), DAU (Block Grant), DAK (Special Grant), and DBH (Fund Sharing) simultaneously and partially had significant influence on capital expenditure and to find out whether PDRB could moderate the correlation of regional tax, regional retribution, other valid PAD, DAU, DAK, and DBH with capital expenditure. The research used quantitative causal comparative method with secondary data. The population was 165 data obtained from actual budget report of 33 districts/towns in North Sumatera Province within 5 years, using saturated (census) sampling technique. The data were analyzed by using multiple linear regression analysis and residual test. The result of the analysis showed that regional tax, regional retribution, other valid PAD, DAU, DAK, and DBH simultaneously influenced capital expenditure. Partially, regional tax, other valid PAD, DAU, and DAK, had significant influence on capital expenditure. PDRB could not moderate the correlation of regional tax, regional retribution, other valid PAD, DAU, DAK, and DBH with capital expenditure.
AN ANALYSIS ON THE INFLUENCE OF THE CHARACTERISTICS OF A COMPANY ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) WITH THE SIZE OF BOARD OF COMMISSIONERS AS MODERATING VARIABLE simangunsong, margareth
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 FACTORS WHICH INFLUENCE THE EFFECTIVENESS OF SAKIP IMPLEMENTATION WITH WORK CULTURE AS MODERATING VARIABLE IN THE TEBING TINGGI MUNICIPAL GOVERNMENT Pardede, Rejeki
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 analyse and examine the influence of SAKIP guidelines, regional government’s commitment, central government’s support, and strategic planning on the effectiveness of SAKIP implementation with work culture as moderating variable in the Tebing Tinggi Municipal Government. The research used comparative causal method. The population was the government employees who did organizing and reporting program in 31 SKPD (Regional Work Unit) in the Tebing Tinggi Municipal Government, and all of them were used as the samples, taken by using census sampling technique. Primary data were gathered by distributing 62 questionnaires to the SKPD Secretaries and the Heads of Sub-Departments of Planning and Finance in each SKPD, and 60 questionnaires were returned.  The data were processed by using Structural Equation Modeling (SEM). The result of the first hypothesis showed that SAKIP guidelines, regional government’s commitment, central government’s support, strategic planning, and work culture had positive and significant influence on the effectiveness of SAKIP implementation. The result of the hypothetical test on moderation effect showed that work culture could moderate the correlation between SAKIP guidelines and the effectiveness of SAKIP implementation and could moderate the correlation between regional government’s commitment and the effectiveness of SAKIP implementation. On the other hand, it could not moderate the correlation between, central government’s support and the effectiveness of SAKIP implementation and could not moderate the correlation between strategic planning and the effectiveness of SAKIP implementation.
THE ANALYSIS OF FINANCIAL RATIO OF GROWTH PROFIT WITH COMPANY SIZE AS A VARIABLE MODERATING IN COMPANIES CONSUMER GOODS WHO ARE REGISTERED IN INDONESIA STOCK EXCHANGE Simamora, Meilanny
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

This study aimed to analyze the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Overand Sales Growth on Growth L aba with U kuran C ompany as moderating variable in the consumer goodscompany listed on the Indonesia Stock Exchange. Observation period is 2013 to 2017 with a total sample of 24 companies. The analytical method uses multiple linear regression analysis of panel data models and a moderating variable testing model with residual test.             The results showed that CurrentRatio  and Partial Sales Growth has a negative effect on Profit Growth, while Debt to Asset Ratio, Turn Over Inventoryand Total Asset Turn Overpartially positive effect on profit growth. Company Size tida k can moderate the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Overand Sales Growth on Profit Growth.
THE INFLUENCE OF COMPETENCY OF HUMAN RESOURCES, IMPLEMENTATION OF FINANCIAL APPLICATION, AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD ON FINANCIAL STATEMENT QUALITY WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE Fahdi, Fauzi Nasution
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 competency of human resources, implementation of financial application, and implementation of government accounting standard on financial statement quality with organizational commitment as moderating variable. The research used causal method. The population was 35 SKPDs (Regional Work Units) which consisted of Financial Administrative Personnel and the staffs in the Finance Department in the North Sumatera Provincial Administration. The samples were 70 respondents, taken by using census sampling technique. Primary data were gathered by using questionnaires and processed by using multiple linear regression analysis. The result of the research showed that, simultaneously and partially, there was positive and significant influence of competency of human resources, implementation of financial application, and implementation of government accounting standard on financial statement quality in the North Sumatera Provincial Administration. Organizational commitment could moderate the correlation of the influence of competency of human resources, implementation of financial application, and implementation of government accounting standard with financial statement quality in the North Sumatera Provincial Administration.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF GOVERNMENT FINANCIAL STATEMENTS OF BINJAI CITY WITH WORK MOTIVATION AS MODERATING VARIABLES Fitri, Yulia
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

This study objective of the research was to analysethe influence of quality of human resources, the implementation of regional financial information systems, internal control system and the implementation of government accounting standards on the quality of financial statements in the Binjai City Government with work motivation as a moderating variable. The research used comparative causal method. The population and sample in this research are Head of Unit work of Local Government (SKPD), Finance Administration Official of SKPD and SKPD Expenditure Treasurer amounting to 99 (ninety nine) persons in 33 (thirty three) SKPD as Binjai City. The data were processed by using Smart Partial Least Square (PLS) program. The results of this study indicate that the quality of human resources, the implementation of regional financial information systems, internal control system, the implementation of government accounting standards and work motivation significantly influence the quality of financial statements, while the implementation of government accounting standards have no significant effect on the quality of financial statements.
THE INFLUENCE OF ANNOUNCEMENT OF CASH DIVIDENDS TO SHARE PRICE CHANGE BEFORE AND AFTER EX-DIVIDEND DATE IN BUMN COMPANIES REGARDED IN INDONESIA STOCK EXCHANGE IN 2011-2014 yulietta, tetty
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

ANALYZE THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND PARTICIPATION IN BUDGETING ON MANAGERIAL PERFORMANCE WITH WORK SATISFACTION AS INTERVENING VARIABLE AT POLITEKNIK UNGGUL LP3M MEDAN Nasir, Miftah Faridh
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 analyze the influence of organizational commitment, motivation, and participation in budgeting on managerial performance with work satisfaction as intervening variable at Politeknik Unggul LP3M, Medan. The research used comparative causal which indicated the causal correlation among variables. The population was 115 respondents, and 100 of them were used as the samples, taken by using total sampling technique. The data   were gathered by using Structural Equation Model (SEM) with PLS approach. The result of the research showed that organizational commitment and work satisfaction had positive and significant influence on managerial performance, while motivation and participation in budgeting did not have any significant influence managerial performance. Organizational commitment, motivation, and participation in budgeting had positive and significant influence on work satisfaction. Work Satisfaction could only mediate the correlation between organizational commitment and managerial performance but it could not mediate the correlation of motivation and participation of budgeting with managerial performance.
EFFECT OF COMPANY FINANCIAL RATIO, PRICE EARNING RATIO ON STOCK RETURN AND EARNING PER SHARE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Parapat, Eka Pratiwi Septania
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 study was to test and analyze the influence of Company’s   Financial Ratio and Price Earning Ratio simultaneously and partially on Stock Return with Earning Per Share as moderating variable in Manufacture Companies listed in IDX (Indonesia Stock Exchange). The data were gathered by using secondary data. The population was manufacture companies listed in IDX, and42 of them were used as the samples. The data were analyzed by using multiple linear regression analysis and residual regression analysis. The result of the study showed that the variables of Financial Ratio (Leverage, Liquidity, and Probability) and Price Earning Ratio simultaneously had significant influence on the variable of Stock Return, the variables of Leverage and Liquidity partially did not have any influence on Stock Return, and the variables of Profitability and Price Earning Ratio partially had significant influence on Stock Return in Manufacture Companies listed in IDX. The variable of Earning Per Share as moderating variable would be able to strengthen the correlation of Leverage, Liquidity, Profitability, and Price Earning Ratio with Stock Return in Manufacture Companies listed in IDX.
FACTORS AFFECTING CORPORATE VALUES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE WITH PROFITABILITYAS INTERVENING VARIABLES simanjuntak, dessyana
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 and to analyze the factors that influence the value of campany on manufacture companies listed on the Indonesia Stock Exchange, which were to examine and to analyze factors that influence the value of campany with profitability as intervening variable. The factors used on this research are leverage, assets structure, firm size, likuidity, growth, and audit quality. This research utilizes secondary data. The population of the study was the manufacture industry registered at Indonesia Stock Exchange which was studied from 2012 up to 2014. The method used to determine samples was using purposive sampling method with some fixed criteria with the total number 56 samples of manufacture companies. Analysis tools used in this research consisted of multiple regression analysis and path analysis with the application of SPSS version 20.0. The analysis results of this research to simultaneously show that the variable leverage, assets structure, firm size, likuidity, growth, audit quality influence on the value of company. Partially leverage, likuidity negative insignificant on the value of company, assets structure negative significant on the value of company, firm size, audit quality potive significant on the value of company, growth positive insignificant on the value of company. Profitability variable moderate significant the influence of likuidity on the value of company, and profitability variable moderate insignificant the influence of firm size, growth, audit quality on the value of company, but do not moderate the influence of leverage, assets structure on the value of company.

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