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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 INFLUENCE OF GOOD CORPORATE GOVERNANCY MECHANISM ON COMPANY PROFIT MANAGEMENT AS MODERATING VARIABLES (EMPIRICAL STUDY ON REAL ESTATE AND PROPERTY COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2010 - 2015) marpaung, winda margareta
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

AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FRAUD IN THE AGENCIES OF DAIRI DISTRICT ADMINISTRATION Kristian, David Simbolon
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 research was purposed to explore the perceptions of government officials in government institutions regarding the tendency of fraud in the government sector by testing and analyzing the influence of leadership style, compensation suitability, internal control system, enforcement, organizational ethical culture and organizational commitment to fraud in Dairi district government institution. This research is a causality research by using survey method. The population in this research is the treasurer and the official of commitment authority who amounted to 94 respondents but only 86 respondents returned it. Analysis method using multiple linear regression analysis. Sampling method using census method where the entire population in this research used as sample research. The result showed that compensation suitability, internal control system, enforcement, organizational erhical culture and organizational commitment influenced fraud in the environment of Dairi district government institution.
ANALYSIS OF THE FACTORS THAT INFLUENCE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN CONSUMPTION INDUSTRIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Putri, Devi Ayu
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 examine and analyze the effect of profitability, debt to equity ratio, firm size, reputation of public accounting firm, audit committee and managerial ownership on timeliness of financial statement submission. This research was conducted at manufacturing industry sector of consumer goods sector in 2012-2016 at Indonesia Stock Exchange. Methods of research data using nonparticipant observation method, by analyzing the annual report and audit financial statements obtained. Data analysis method is logistic regression analysis, with hypothesis testing done by multivariate test. The result of the research shows that profitability and audit committee have positive effect on the timeliness of financial statement submission, while leverage, company size, reputation of public accountant office and managerial ownership have no effect on the timeliness of financial reporting. With this research, it is expected to provide significant implications for the parties concerned in assessing and predicting the timeliness of financial statement submission.
EFFECT OF DEBT PROPORTION, AGE OF COMPANY, KAP SIZE, COMPANY SIZE, SWITCHING AUDITOR, AND AUDITOR OPINION ON AUDIT DELAY IN COMPANIES SERVICES REGISTERED ON THE IDX YEAR 2008-2016 limanto, cindy
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 purpose of this study was the analysis of determinants effect audit delay: study case of service firm registered on BEI . The independent variables of this study are debt ratio, firm age, KAP size, firm size, auditor switching, and opinion audit and the dependent variable of this study is the audit delay. The sampling technique used in this study was purposive sampling in which the number of samples obtained in this study were 30 service companies with 270 sample data observations as the unit of analysis (30 x 9 years). This observation use different software like eviews. The result shows that there is an effect of debt ratio, firm age, and KAP size to audit delay partialy. The other result shows that there is uneffectiveness of firm size, auditor switching, and opinion audit to audit delay partialy. But if all the independent variable are used to effect audit delay. The result shows that all the independent variable effect to audit delay .
AN ANALYSIS OF THE FACTORS WHICH INFLUENCE CAPITAL STRUCTURE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE IN THE MANUFACTURING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Putri, Ilfi Rahmi
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 objectives of the research were to find out and to analyze the influence of profitability, tangibility, company size, growth opportunity and market valuation on capital structure with institutional ownership as the moderating variable in the manufacturing companies listed in Indonesia Stock Exchange. This is a causal associative research. The population was 88 manufacturing companies listed in BEI (Indonesia Stock Exchange) with foreign stock ownership belonging to a domestic institution or association in the period from 2012 until 2015. Census technique was used to collect the samples. There were 352 sample data used in this research. The results of the research showed that simultaneously, all independent variables significantly influence the capital structure; however, partially, only company size and growth opportunity had significant positive influence. Meanwhile, tangibility, market valuation and profitability did not have significant influence on the capital structure. Institutional ownership could not moderate the correlation of profitability, tangibility, company size, growth opportunity and market valuation with capital structure.
THE INFLUENCE OF PROFESSIONAL DEVELOPMENT, ROLE OF THE INTERNAL AUDIT FUNCTION, EXPERIENCE OF UNDERSTANDING THE RISK BASED INTERNAL AUDIT WITH SELF EFFICACY AS A MODERATING VARIABLE ON THE INSPECTORATE OF SUMATERA UTARA PROVINCE Widasari, Ira Puspita
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

Risk Base Internal Audit (RBIA) is a methodology used by the internal audit function to provide confidance that risk appetite (an acceptable risk to the organization). This research aimed to know the influence of professional development, role of internal audit function, experience to the understanding of risk based internal audit at the Inspectorate of North Sumatera Province and to know the self efficacy in moderating the influence of professional development, role of internal audit function, experience to the understanding of risk based internal audit at the Inspectorate of North Sumatera utara. This type of research is causality research with the sampling technique used is census. There are 85 APIP as respondents. The data used is the primary data using the questionaire. Result of research indicate 1) professional development, and role of internal audit function have a significant positive effect on understanding of risk based internal audit, while experiace has positive effect insignificant to understanding of risk based internal audit. 2) self efficacy is not able to moderate the influence of professional development, role of internal audit function, and experience in the underatanding of risk based internal audit at the Inspectorate of North Sumatera Province.
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE REVENUE OF HEALTH CARE RETRIBUTION BY APPLIYING BLUD FINANCIAL MANAGEMENT PATTERN AS MODERATING VARIABLE AT RSUD KARIMUN REGENCY junaldi, junaldi
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 purpose of this research is to analyze the influence of the quality of health services, human resource competence and the number of patient visits to the income levies health services at general hospital of Karimun Regency and to know and analyze the influence of the implementation of financial management pattern of public service agency. The type of this research is quantitative with associative causal method. This research was done using survey methods to disseminate the questionnaire and interview to all employees of general hospital of Karimun Regency. The population in this research is all employees at general hospital of Karimun Regency numbered as many as 472 people. The number of sample as many as 143 people. The data has been analyzed using multiple linear regression analysis and residual test. The results of this research showed that simultaneously the quality of health services, human resource competence and the number of patient visits significant effect against the acceptance of retribution health services. Partially the quality of health services, human resource competence and the number of patient visits have positive and significant impact on the income levies health services. financial management pattern of public service agency may moderate the relationship between the quality of health services, human resource competence and the number of visits patients with income levies health services at general hospital of Karimun Regency.
THE INFLUENCE OF BUDGET GOAL CLARITY, INTERNAL CONTROL SYSTEM, REPORTING SYSTEM, WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES OF LOCAL GOVERNMENT SERDANG BEDAGAI REGENCY Bayer, Edipson
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 purpose of this research was to analyze the effect of budget goal clarity, internal control system, reporting system, with organizational commitment as moderating variable on the performance accountability  of government agencies of local government Serdang Bedagai regency.  This type of research is quantitative that causal research. The population of this research were employees who worked in 47 SKPD’s at Serdang Bedagai regency administration that consisted of subdivision head, and staffs in SKPD so the population were 94 persons. The research methode using cencus methode. The method of data analyse using multiple regression analysis and residual analysis for moderating variable. The result of this study showed that simultaneously variable budget goal clarity, internal control system, reporting system, had significant influence to performance accountability of government agencies on local government Serdang Bedagai regency. Partially, variable internal control system, and reporting system influence positive significant on the quality of  performance accountability  of government agencies at local government Serdang Bedagai regency, but variable budget goal clarity influence not significant on performance accountability  of government agencies of local government Serdang Bedagai regency. The organizational commitment as moderating variable could moderated the relationship between variable budget goal clarity, internal control system, reporting system with the performance accountability  of government agencies of local government Serdang Bedagai regency.
ANALYSIS OF FACTORS THAT CAN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY (CSR) WITH EFFECTIVENESS OF THE AUDIT COMMITTEE AS A MODERATING VARIABLE IN PT BANK SUMUT tania, novi
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 find out and to analyze the influence of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio  on CSR (Corporate Social Responsibility) at PT Bank Sumut simultaneously and partially and whether the Effectiveness of Audit Committee could moderate the correlation of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio with CSR at PT Bank Sumut. The research used causal comparative method. The population was 25 Branch Offices of PT Bank Sumut in each district/town in North Sumatera which carried out CSR program. The samples were taken by using census sampling technique. The result of the research showed that, simultaneously,   Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio had significant influence on CSR. Partially, Profit Management had significant influence on CSR, Firm Size had significant influence on CSR, Return on Equity did not have any significant influence on CSR, Return on Assets had significant influence on CSR, Non-Performing Loans did not have any significant influence on CSR, Loan to Deposits Ratio had significant influence on CSR, Net Interest Margin had significant influence on CSR, Leverage did not have any significant influence on CSR, and Capital Adequacy Ratio had significant influence on CSR at PT Bank Sumut. The effectiveness of Audit Committee was not moderating variable which moderated the correlation of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio with CSR at PT Bank Sumut.
ANALYSIS OF THE FACTORS WHICH INFLUENCE THE PERFORMANCE OF REGIONAL FINANCIAL PERSONNELS IN THE SAMOSIR DISTRICT ADMINISTRATION WITH WELFARE ALLOWANCE AS THE MODERATING VARIABLE Adinita, Sherli
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 Regional Government Accounting System Understanding , competency, financial administration, and regional government property management on the performance of regional financial personnel simultaneously and partially and to examine and analyze welfare allowance in moderating the correlation of regional government accounting system, competency, financial administration, and regional government property management with the performance of financial personnel. The research used associative causal quantitative method. It also used survey approach by distributing questionnaires to regional financial personnel in the Samosir District Government. The population was 151 financial personnel at 38 SKPDs, and the samples were taken by using census sampling technique. The data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that simultaneously regional government accounting system, competency, financial administration, and regional government property management had significant influence on the performance of financial personnel. Partially, regional government accounting system and regional government property management had positive and significant influence on the performance of financial personnel. Welfare allowance was able to mediate the correlation of regional government accounting system, competency, financial administration, and regional government property management with the performance of financial personnel.

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