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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 FINANCIAL RATIO AND NON-FINANCIAL FACTORS ON BONDS RATING WITH PROFIT MANAGEMENT AS INTERVENING VARIABLES ON COMPANIES LISTED IN BEI 2013-2015 arya, fandi
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

This study aims to examine and analyze the influence of financial ratios (liquidity, leverage, profitability, free cash flow and market value) and non-financial factors (auditor reputation and type of industry) on bond rating with earning management usage as an intervening variable in companies that listed on the Indonesian stock exchange (IDX). This study population are all the companies that listed on the IDX and rated by PT PEFINDO 2013-2015, amounting to 54 companies and once used as a sample. Data analysis using multiple linier regression and path analysis with sobel test. The results showed that simultaneous financial ratios (liquidity, leverage, profitability, free cash flow and market value) and non-financial factors (auditor reputation and type of industry) and earning management significant effect on bond rating. In partial, profitability, auditor reputation, and type of industry positive significant effect on bond rating, but earning management negative significant effect on bond rating. While liquidity, leverage, free cash flow, and market value no significant effect on bond rating. Sobel test showed that indirectly, earning management cannot mediate the relationship between financial ratios (liquidity, leverage, profitability, free cash flow and market value) and non-financial factors (auditor reputation and type of industry) on bond rating.
THE INFLUENCE OF COMPETENCE, ACCOUNTABILITY, MOTIVATION, AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF REGIONAL FINANCIAL MANAGERS IN SKPDS (REGIONAL WORK UNITS) OF BINJAI MUNICIPAL ADMINISTRATION Hapsari, Nelly
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 competence, accountability, motivation, and organizational commitment on the performance of regional financial managers in SKPDs (Regional Work Units) of Binjai Municipal Administration. The research used quantitative analytic survey method by distributing questionnaires to regional financial managers in Binjai Municipal Administration. The population was financial managers in 33 SKPDs which consisted of PA (Budget Users), PPK (Financial Administrative Officials), and Treasurers of Expenditure (the total of 99 managers). The data were analyzed by using Descriptive Statistic Analysis and Partial Least Square Analysis (SEM-PLS) with Smart PLS software program. The result of the research showed that competence, accountability, motivation, and organizational commitment had positive and significant influence on the performance of regional financial managers.
THE FACTORS WHICH INFLUENCE THE QUALITY OF PROFIT (An Empirical Study on Non Financial Companies Listed in the Indonesia Stock Exchange) Zalukhu, Rika Surianto
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 test the roomates factors influence the earnings quality. The research was done in the non-financial companies listed in BEI (Indonesia Stock Exchange) in 2016, based on the Fact Book published by the Stock Exchange. The main independent variables were the dividend (dividend-payingstatus), diversification (operatingdiversification status), and ownership of the firm (companyownership status). The dependent variable testedisearnings quality proxies by AAQ. AAQ had a negative correlation with the earnings quality. There are five control variables that also tested, namely PBV (External Growth Prospect), LEV (debt structure), AGE (Firm Maturity), HHI (Competitive Level in Industry), and CFO (Volatility of Operational Cash Flow). The results of the research demonstrated that the dividend-paying status had asignificantly negative influence on the earnings quality proxies(AAQ). The status of operational and geographic diversification had Significantly positive influence on the earnings quality proxies (AAQ). The research has failed to PROVE that the company ownership status had negatively influenced the earnings qualityproxies(AAQ). The results of the tests found out that dividend and diversification were proven to have information about quality profit. Therefore, they are supposed to be used as the indicators of the earnings quality. The research has failed to PROVE that the status of firm ownership had negatively influenced the earnings quality (AAQ). The results of the tests found out that dividend and diversification were proven to have information about quality profit. Therefore, they are supposed to be used as the indicators of the earnings quality. The research has failed to PROVE that the status of firm ownership had negatively influenced the earnings qualityproxies(AAQ).The results of the tests found out that dividend and diversification were proven to have information about quality profit. Therefore, they are supposed to be used as the indicators of the earnings quality.
INFLUENTIAL FACTORS TOWARDS TAX AVOIDANCE BY COMPANY SIZE AS CONTROL VARIABLE IN MINING COMPANY LISTED ON INDONESIAN STOCK EXCHANGE lubis, juni eriaty
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

This research was constituted the background for the issue and phenomena of tax avoidance in Indonesia. The objective of the research was to analyze the influence of business strategy, profitability, and leverage on tax avoidance, in the research firm size as the variable of control. The research used quantitative design, and the samples were 34 companies, taken by using purposive sampling technique. Secondary data were obtained from mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016 and analyzed by using multiple linear regression analysis. The result of the research showed that business strategy, profitability, and leverage simultaneously had significant influence on tax avoidance in mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016. Business strategy and profitability partially had positive and significant on tax avoidance, while leverage partially did not have any significant influence on tax avoidance. Firm size as the variable of control had positive and significant influence on tax avoidance
ANALYSIS OF FACTORS AFFECTING THE SUCCESS IN APPLYING ACCRUAL-BASES GOVERNMENT ACCOUNTING STANDARD WITH REGIONAL MANAGEMENT INFORMATION SYSTEM AS A MODERATING VARIABLE IN MEDAN MUNICIPAL GOVERNMENT Surbakti, Agustina
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 1) the influence of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual on the Success in Applying Accrual-Based SAP (Government Accounting Standard) in Medan Municipal Government and 2) Regional Management Information System in moderating the correlation of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual with the Success in Applying Accrual-Based SAP in Medan Municipal Government. The research used causality method. The population was 57 SKPD (Regional Work Units) of Medan Municipal Government, and all of them were used as the samples (census sampling). Primary data were gathered by using survey method and distributing questionnaires to the respondents of each SKPD of Medan Municipal Government and analyzed by using Bayes method and interaction approach for moderating variable. The result of the research showed that 1) Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual had positive and significant influence on the Success in Applying Accrual-Based SAP in Medan Municipal Government, and 2) Regional Management Information System could moderate the correlation of Organizational Commitment and Accrual-Based Manual, but it could not moderate the correlation of Human Resources and Communication with Applying Accrual-Based SAP in Medan Municipal Government.
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, GROWTH AND MEASUREMENT OF COMPANIES ON DEVIDENT POLICY ON MANUFACTURING COMPANY THAT REGISTERED ON IDX 2014-2016 Junita, Rahel
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 analyze the influence of profitability, liquidity, leverage, growth, and firm size on dividend policy (An Empirical Study on Manufacture Companies listed in the Indonesia Stock Exchange in the period of 2014-2016). The research is used causal correlation method. The population was 119 manufacture companies listed in BEI in the period of 2014-2016, but only 109 of them have the criteria as the samples, taken by using census sampling technique. There were 327 observations within 3 years of the research period. The data were gathered by the study document and analyzed by using multiple linear regression analysis. The result of the research shows that profitability, liquidity, leverage, growth, and firm size have significant influence on dividend policy. Partially, profitability, liquidity, and growth have positive and significant influence on dividend policy, while leverage and firm size have negative and insignificant influence on dividend policy.
THE FACTORS WHICH INFLUENCE EARNINGS MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURE COMPANIES LISTED IN BEI Triboy, Besli Saragih
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 some factors which influenced earnings management consisted of Information asymmetry, firm size, leverage, institutional ownership, and profitability with good corporate governance proxied   with independent board of commissioners and audit committee as moderating variable in manufacture companies listed in BEI in the period of 2013-2015. The research used hypothetical test or explanatory research method. The population was 144 manufacture companies listed in BEI, and 106 of them were used as the samples, taken by using proportional random sampling technique. The result of the research showed that, simultaneously, Information asymmetry, firm size, leverage, institutional ownership, and profitability influenced earnings management. Partially, Information asymmetry and profitability influenced earnings management, while firm size, leverage, and institutional ownership did not have any influence on earnings management. Good corporate governance which proxied with independent board of commissioners and audit committee was moderating variable in this research in which independent board of commissioners and audit committee were not the variables which could moderate the influence of Information asymmetry, firm size, leverage, institutional ownership, and profitability on earnings management.
AN ANALYSIS ON THE INFLUENCE OF AUDITOR’S QUALITY, AUDIT OPINION IN THE PREVIOUS YEAR, FIRM GROWTH, FIRM SIZE, AUDIT LAG, AND DEBT DEFAULT ON THE ACCEPTANCE OF GOING CONCERN OPINION WITH AUDIT SWITCHING AS MODERATING VARIABEL (A Study at Property and Real Sari S, Indira Permata
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 title of the research was the Influence of Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, Firm Size, Audit Lag, and Debt Default on Acceptance of Going Concern Opinion with Audit Switching as Moderating Variable (in Property and Real Estate Companies Listed in BEI or Indonesia Stock Exchange in the Period of 2009-2016). The objective of the research was to get empirical evidence on the influence of Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, Firm Size, Audit Lag, and Debt Default on Acceptance of Going Concern Opinion with Audit Switching as Moderating Variable. The data were gathered by using purposive sampling technique in Property and Real Estate Companies Listed in BEI in the Period of 2009-2016. The samples were 29 Property and Real Estate Companies. The research used logistic regression analysis to analyze the data because independent variables were a metric and non-metric combination. The result of the research showed that (1) there was the influence of Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, Firm Size, Audit Lag, and Debt Default on Acceptance of Going Concern Opinion, (2) partially, Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, and Debt Default had the influence on Acceptance of Going Concern Opinion, while firm size and Audit Lag did not, (3) the result of absolute difference test showed that Audit Switching was not moderating variable.
THE INFLUENCE OF BUDGETING PARTICIPATION, BUDGET TARGET CLARITY, ORGANIZATIONAL COMMITMENT ON THE EMPLOYEE’S PERFORMANCE AT BINJAI MUNICIPAL ADMINISTRATION WITH JOB SATISFACTION AS MODERATING VARIABLE Lesita, Aguinke Br.Hutapea
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 find out and analyze the influence of budgeting participation, budget target clarity, and organizational commitment on the employee’s performance at Binjai Municipal Administration with job satisfaction as moderating variable. The research used causal method. The population was all personnel of Binjai Municipal Administration, and the samples were taken by using Slovin formula. It also used judgment samples consisted of Budget Users, Financial Administrative Officials, and Technical Activity Administrator in 33 SKPD (Regional Work Unit) of Binjai Municipal Administration. The data were gathered by distributing questionnaires and analyzed by using multiple linear regression analysis and residual test with an SPSS software program. The result of the research showed that, simultaneously and partially, budgeting participation, budget target clarity, and organizational commitment had significant influence on the employees’ performance at Binjai Municipal Administration. Job satisfaction as moderating variable could moderate the correlation of budgeting participation, budget target clarity, and organizational commitment with the employees’ performance at Binjai Municipal Administration.
DETERMINATION OF EARNINGS MANAGEMENT WITH FREE CASH FLOW AS A MODERATING VARIABLE IN GOODS CONSUMER COMPANIES IN INDONESIA STOCK EXCHANGE Efendi, Efendi
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 (1) Test and analyze the influence ofCsR, CR, NPM, ROA, DER, DAR, Institutional Ownership and IndependentBoard ofCommissioners partially on Earnings Management at Consumer Goods.(2)to find outwhetherFree Cash Flowcanmoderate the effect of financial performance(CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and IndependentBoard of Commissioners) toEarnings Management in Consumer Goods.The company is listed on the Indonesia Stock Exchange in 2013-2016 as many as 37 companies.The method of the sample was conducted by the survey that has complete data during the observation period.From the observations, companies can be used as a sample of 32 companies.The source of data comes from the official website of the Indonesia Stock Exchange that is www.idx.co.id.Analyticalmethods used aremultiple linearregression analysis and residual tests.The results of this study indicate that (1)Partially indicating that:(a)Variables ofCR, DER, DAR and institutional ownershiphave nosignificanteffect on Earnings Management in Consumer Goods company.(b)VariableCsR, ROA andindependent board of commissioners have a positive and significant influence on Earnings Management in Consumer Goodscompany.(c) VariableNPM has a negative and significant effect on Earnings Management in Consumer Goods company.(2) Free Cash Flow not moderate the effect of financial performance(CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and IndependentBoard of Commissioners) toEarnings Management in Consumer Goods.

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