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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 AFFECTING THE QUALITY OF THE PERFORMANCE ACCOUNTABILITY REPORT OF GOVERNMENT AGENCY WITH ORGANIZATIONAL COMMITMENTS AS A MODERATING VARIABLE WHITIN TECHNICAL IMPLEMENTATION UNITS OF DIRECTORATE GENERAL OF EARLY CHILDHOOD EDUCATION AND COMMUNITY ED Zahro, Fatimah Harahap
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 the clarity of budget target, the competence of human resources, and the effectiveness of internal audit simultaneously and partially on the quality of LAKIP (The Performance Accountability Report of Government Agency) within the UPT Ditjen PAUD Dikmas (Technical Implementation Unit of Directorate General of the Early Childhood Education and Community  Education) with Organizational Commitment as moderating variable. The research used associative qualitative method. The population was 8 PPKs (Commitment Officers), 24 SPIs (Internal Supervising Units), 8 Section Heads of Program Development, 8 Budget Organizers, and 8 LAKIP Organizers in the Technical Implementation Units at the Ditjen PAUD Dikmas, and all of them were used as the samples (56 samples). Primary data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that the clarity of budget target, the competence of human resources, and the effectiveness of internal audit simultaneously and partially had significant influence on the quality of LAKIP. Organizational Commitment was able to moderate the correlation of the clarity of budget target and the competence of human resources with the quality of LAKIP whitin the UPT Ditjen PAUD Dikmas, but it was not able to moderate the correlation between the effectiveness of internal audit and the quality of LAKIP whitin the UPT Ditjen PAUD Dikmas.
FACTORS THAT AFFECTING THE DELAY OF BUDGET ABSORPTION AT DIRECTORATE GENERAL OF EDUCATION OF EARLY CHILDHOOD AND COMMUNITY EDUCATION Henry, Julian Sembiring
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

This study aims to examine and to analyze the effect of planning, administration, government internal control officer (APIP) and regulation simultaneously and partially to the delay of budget absorption at Directorate General of Early Childhood Education and Community Education (Ditjen PAUD Dikmas) with the budget administrator culture as a moderator variable. The type of research used is survey research. The population in this study is 27 commitment making officials (PPK), 13 treasurers of expenditure and 13 budget compilers in all work unit in Ditjen PAUD Dikmas. The sampling method is census technique because all the population used as the sample amounted to 53 samples. The data used in this study is the primary data. The analysis method used is multiple linear regression analysis and residual test. The results of this study indicate that planning, administration, APIP and regulation have a significant effect on the delayed of budget absorption simultaneously. Partially planning, administration and regulation have significant effect on the delay of budget absorption while APIP has no effect. The budget administrator culture cannot moderate the relationship between planning, administration, APIP and regulations with the delay of Ditjen PAUD Dikmas’ budget absorption
THE ANALYSIS OF FACTORS THAT INFLUENCE DIVIDEND POLICY IN MANUFACTURING COMPANIES PERIOD 2013 - 2016 REGISTERED IN INDONESIA STOCK EXCHANGE Nasution, Yusneni Afrita
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 research was to examine and analyze the factors thatinfluence Dividend Policy in manufacture companies period 2013 – 2016 listed in Indonesia Stock Exchange. The research used associative research method. The population was 144 manufacture companies listed in BEI in the period of 2013-2016, and 26 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using panel regression analysis using Eviews 10 software. The result of the research showed that the variables of profitability, credit policy, firm growth, liquidity and firm size simultaneously had influence on dividend policy. Partially, profitability (ROE) had positive and significant influence on dividend policy, credit policy (DER) had negative and significant influence on dividend policy, firm growth (TAG) had negative but insignificant influence on dividend policy, liquidity (CR) had negative but insignificant influence on dividend policy, and firm size (SIZE) had positive and significant influence on dividend policy.
THE INFLUENCE OF THE GUIDELINE OF INTERNAL CONTROL, THE USE OF INFORMATION TECHNOLOGY AND COMPETENCE OF HUMAN RESOURCES ON QUALITY OF FINANCIAL STATEMENT IN SERDANG BEDAGAI REGENCY WITH COMMITMENT OF ORGANIZATION AS THE MODERATING VARIABLE evelyn, nur
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 research objective is to test and analyze the influence of the guideline of internal control, the use of information technology, and competence of human resources,on the quality of financial statement in Serdang Bedagai Regency with commitment of organization as the moderating variable. The research is a causal research. The population of the research is 47 SKPD (Regional Working Unit) in the government of Serdang Bedagai Regency. Totally 94 population is taken as the research samples. The result of the research showed that the guideline of internal control, the use of information technology, and competence of human resources simultaneously and partially have a positive and significant influence on the quality of financial statement in Serdang Bedagai Regency. Commitment of organization as moderating variable can moderate the correlation of the internal control, the use of information technology, and competence of human resourceswith the quality of financial statement in Serdang Bedagai Regency.
ANALYSIS OF FACTORS AFFECTING STUDENTS OF ACCOUNTING STUDENTS USING FEB USU IN THE ERA OF ASEAN ECONOMIC AFFAIRS (MEA) WITH OPPORTUNITIES AND MEAS CHALLENGES FOR ACCOUNTING INDONESIA AS A MODERATING VARIABLE Syahlina, Maya
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 examine and to analyze the Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest influence simultaneously and partially on Readiness Accounting Students FEB USU in the face of AEC (ASEAN Economic Community) as well as to determine whether the AEC Opportunities for Accountants in Indonesia and Challenges MEA for Accountants in Indonesia may moderate the relationship between Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest with the Student Readiness Accounting FEB USU in the face of the MEA. This research is associative causal research using primary data. The research population amounts to 225 students who are students of the seventh semester accounting (year in 2013). The sampling technique is using simple random sampling method with sloven formula for determining the number of samples. The analytical tool used in this study using multiple regression analysis. Based on test results simultaneously, the size of The objective of the research was to examine and to analyze the Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest in a significant effect on the readiness of Accounting Students FEB USU in the face of the AEC. Partially, this study found that each independent variable (Ethical Competency, Knowledge Competency, Capability Competency, Respect about Human Right and Value, Analysis Competency and Students Working Interest) partially significant positive effect on the readiness of Accounting Students FEB USU in the face of the AEC. Variable Opportunities AEC for Indonesian Accountants and Challenges MEA for the Indonesian Accountants cannot moderate the relationship between the variables of Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest in a significant effect on the readiness of Accounting Students FEB USU in the face AEC.
EFFECT OF TRAINING, USE OF SIPKD, COMPETENCE AND INTERNAL CONTROL ON QUALITY OF FINANCIAL STATEMENTS IN SKPD BIREUEN REGENCY WITH STYLE LEADERSHIP AS VARIABLES MODERATING yuswardi, yuswardi
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 analyze the influence of training, the use ofinformation system, regional financial management, competence, and internal control onfinancial statement quality with leadership style as moderating variable. The research usedassociative causal method, using primary data and questionnaires. The population was 94financial managers and treasuers. The data were analyzed by using multiple linear regressionanalysis and moderating variable with residual test. The result of the research showed that,simultaneouly training, the use of information system, regional financial management,competence, and internal control had siginifant influence on financial statement quality.Partially, training, the use of information system, regional financial management,competence, and internal control had siginifant influence on financial statement quality.Leadership style could not moderate the correlation of training, the use of informationsystem, regional financial management, competence, and internal control with financialstatement quality.
Analysis of Factors Affecting Local Original Income (PAD) Pakpak Bharat Renauli, Benni Berutu
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 DAU (Block Grant), DAK (Special Grant), DBH (Profit Sharing Fund), BM (Capital Expenditure), and Population on PAD (Regional Generate Revenue) of Pakpak Bharat Regency. This is a descriptive quantitative research which describes its findings through explanation based on figures. The research population was 72 data obtained from budget realization report of Pakpak Bharat Regency for 6 (six) years from 2011 until 2016. The samples were taken by employing saturated sampling technique in which the whole population was taken as the samples. The data were analyzed by using multiple linear regression method. The results showed that Simultaneously, DAU, DAK, DBH, BM, and population influenced PAD of Pakpak Bharat Regency. Partially DAU and DAK influenced PAD of Pakpak Bharat Regency whereas DBH, BM, and Population did not have any influence
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, THE NUMBER OF BOARD OF DIRECTORS, AND SIZE OF COMPANIES ON STOCK PRICES WITH PROFITABILITY AS INTERVENING VARIABLES IN LISTED COMPANIES IN JAKARTA ISLAMIC INDEX 2013-2016 PERIOD yenny, yenny
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 aims to empirically examine the effect ofCorporate Social Responsibility(CSR), number of board of directors, and company size on profitability proxied by ROA (Return On Assets) and stock prices on companies listed in the Jakarta Islamic Index during the period 2013-2016 .The next objective is to examine whether profitability is able to mediate CSR relationships, the number of directors, and the size of the company on stock prices. In this study the sample used was a company registered in the Jakarta Islamic Index (JII) during the period 2013-2016, there were 15 sample companies that remained consistently registered on the JII.The sampling method is census method, so the total observation of the research is 60. The data analysis technique used in this research is multiple linear regression analysis with SPSS. The results showed thatCSR had a positive and significant effect on profitability, the number of directors had a positive and insignificant effect on profitability, and the size of the company had a negative and significant effect on profitability.The results of subsequent studies, namely CSR have a positive and insignificant effect on stock prices, the number of directors has a positive and significant effect on stock prices, the size of the company has a negative and insignificant effect on stock prices, and profitability has a negative and significant effect on stock prices.For testing the intervening variable (profitability) obtained results that: profitability is able to mediate CSR relations and company size to stock prices, while profitability is not able to mediate the relationship of the number of godsand directors to stock prices.
The PERSUADING FACTORS TO THE OPERATOR OF THE ACCRUAL BASIC APPLICATION SYSTEMAT WORKING UNIT IN THE REGIONAL KPPN TEBING TINGGI WITHHUMAN RESOURCE QUALITY AS THE MODERATED VARIABLE INPUT Afrina, Ade Pulungan
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 study was to examine the influence of system quality, information quality and service quality on users’ satisfaction of accrual basic application system (SAIBA) at work unit in the regional  payment of KPPN Tebing Tinggi with human resource quality as moderating variable. The datas were analyzed by Structural Equation Modeling Partial Least Squares (SEM PLS). The result of this study showed that system quality, information quality, service quality and human resource quality had positive significant influence on the users’ satisfaction of SAIBA’s application. Human resource quality as moderated variable could moderate the relationship between system quality and information quality with the users’ satisfaction of SAIBA’s application, but it could not moderate the relationship between service quality with the users’ satisfaction of SAIBA’s application.
THE ANALYSIS OF FACTORS AFFECTING AUDITOR PERFORMANCE WITH AUDITOR WORK EXPERIENCES AS MODERATING VARIABLES IN PUBLIC ACCOUNTANT OFFICE AUDITORS IN MEDAN Syauqi, Teuku Radhifan
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 objectiveof the research was to analyze the influence of auditor’s work motivation, auditor’s work satisfaction, and auditor’s work discipline on auditor’s performance with auditor’s work experience as moderating variable in the public accountant office,  Medan. The research used causality method with saturated or census sampling technique. Primary data were gathered by distributing questionnaires to 87 auditing staffs at the public accountant office, Medan. Hypothesis was tested by using multiple linear regression analysis, F-test, t-test and residual test with an SPSS software program. The result of the research showed that, simultaneously, auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline had significant influence on auditor’s performance. Partially, the variables of auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline had positive and significant influence on auditor’s performance. Auditor’s work experience could not moderate the correlation of auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline with auditor’s performance at the Public Accountant Office, Medan.

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