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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 FACTORS AFFECTING QUALITY OF FINANCIAL STATEMENTS IN LANGKAT REGENCY WITH THE INTEGRITY OF FINANCIAL MANAGEMENT AS MODERATING VARIABLES Hartono, Hartono
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 human resources competence, the use of information technology, and the implementation of internal control system on the quality of financial statement of Langkat District Administrationwith the integrity  of financial managers as moderating variable. The research used  analitic survey method. The population was 52 Work Units (Regional Work unit) in Langkat District Administration. Each Work Unit was represented by Financial Administrator and an expenditure treasurer as the respondents.The samples were taken by using census  sampling technique  (total population). Hypothesis was tested by using multiple linear regression analysis with  an Statistical Package for Social Science (SPSS) software program. The result of the research showed that human resource competence, the use of information technology and the implementation of internal control system simultaneously  and partially  had positive and significat influence on the quality of financial statementof Langkat District Administration. The integrity of financial managersas moderating variable was able to moderate  the correlation of human resources competence, the use of information technology, and the implementation of internal control system  with the quality of financial statementof Langkat District Administration.
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FINANCIAL STATEMENT QUALITY OF THE LANGKAT DISTRICT ADMINISTRATION WITH MANAGERIAL COMMITMENT AS MODERATING VARIABLE Yusnita, Erna Tengku
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 the implementation of Government Accounting Standard, Quality of Human Resources, Government Internal Control System, the Use of Information Technology, and Managerial Commitment as moderating variable on the Quality of Financial Statement in Langkat District Administration. The research used quantitative causal comparative method. The population was the Financial Administrative personnel involved in managing finance at 54 SKPDs in Langkat District Administration. The samples were taken by using census method (total sampling technique) The data were analyzed by using Partial Least Square (PLS) 3.0. The result of the research showed that Government Accounting Standard, Quality of Human Resources, Government Internal Control System, the Use of Information Technology, and Managerial Commitment had the influence on the quality of financial statement of Langkat District Administration. Managerial Commitment could moderate the correlation of Government Accounting Standard with the Quality of Financial Statement. Managerial Commitment could moderate the correlation of Quality of Human Resources with the Quality of Financial Statement. Managerial Commitment could not moderate the correlation of Government Internal Control System with the Quality of Financial Statement. Managerial Commitment could not moderate the correlation the Use of Information Technology with the Quality of Financial Statement.
THE ANALYSIS OF FACTORS AFFECTING THE VALUE OF COMPANY WITH DEBT POLICY AS INTERVENING VARIABLES (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX) Rambe, Bhakti Helvi
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 is to analyze some factors which influenced the firm's value with debt. The company is listed in the Indonesia Stock Exchange in the period of 2014-2017. The research used causal method. The population was 144 companies, and 45 of them were used as the samples, taken by using purposive sampling technique, so that there would be 180 observation units. The data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that, simultaneously, Profitability, Firm Size, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) had significant influence on firm value. Partially, the variables of Profitability and Firm Size have positive and significant influence on firm value, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) have positive but insignificant influence on firm value. Debt to Equity Ratio (DER) has negative influence on firm value. Simultaneously, Profitability, Firm Size, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) Investment Opportunity Set (IOS) Partially, the variables of Profitability and Firm Size have positive influence on Free Cash Flow ( FCF), Sales Growth has a positive but insignificant influence on Debt to Equity Ratio (DER). Meanwhile, Investment Opportunity Set (IOS) has negative influence on Debt to Equity Ratio (DER), while Debt to Equity Ratio (DER) could not mediate the correlation of Profitability, Firm Size, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) with Firm Value.
INFLUENCE OF INFORMATION TECHNOLOGY, RELIABILITY AND CHARACTERIZATION OF MANAGEMENT ACCOUNTING SYSTEM (MAS) ON MANAGERIAL PERFORMANCE WITH TRUST ON TECHNOLOGY OF ACCOUNTING INFORMATION SYSTEMS AS MODERATING VARIABLES (EMPIRICAL STUDY IN INSURANCE COMPANIE putri, yolla indahwati
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

Good managerial performance is obtained through a provision of good information as well. The existence of good information obtained through many factors. Factors that can provide good information for the company are information technology, interdependence, and the characteristics of the system. Given these factors enabled the manager will be able to make good decisions as well so that ultimately improve managerial performance. But besides that, the existence of the trust factor on the accounting information system technology can also provide a strong influence on the relationship between the factors mentioned above. This study aims to investigate the influence of information technology, interdependence, and the characteristics of management accounting systems to managerial performance with confidence on accounting information systems technology as a moderating variable. This type of research is a quantitative study using census method. The population in this study were employees of insurance companies in IT are registered in the General Insurance Association of Indonesia Branch field. Data collection techniques by distributing questionnaires. The data used is primary data in the form of answers from respondents. Before testing the first hypothesis testing data quality in the form of test validity and reliability testing. Then performed classical assumption. Hypothesis testing using the F test Overall the independent variables significantly influence managerial performance. While confidence in the technology information accounting system can do serve as a moderating variable that affects the relationship between the independent variable on the dependent variable.
FACTORS INFLUENCING THE PERFORMANCE OF FINANCIAL ADMINISTRATION OFFICERS IN SERDANG BEDAGAI REGENCY WITH MOTIVATION AS VARIABLES MODERATING M., Ariando Sait Simanjuntak
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 study is to know and analyze the influence of competency, education and training, utilization of information technology, and mental attitude to the performance of financial administration Officers and motivation as a moderating variable in Serdang Bedagai Regency. The type of research based on the level of explanation is associative research that is causal. The population in this study is the financial administration Officers in 47 SKPD in the Government of Serdang Bedagai Regency, so the population amounted to 47 people. The research method using census method, the entire population in this study used as sample research. Methods of data analysis using multiple linear regression analysis with F test, t test and residual test for moderating variables. The results of this study indicate that competency, education and training, utilization of information technology, and mental attitude simultaneously and partially affect the performance of SKPD financial administration Officers at the Government of Serdang Bedagai Regency. Motivational variables are able to moderate the relationship of competency, education and training, utilization of information technology, and mental attitude to the performance of SKPD financial administration Officers.
ANALYSIS OF FACTORS THAT INFLUENCE CORPORATE SOCIAL RESPONSIBILITY WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES ON MINING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) (2013-2016 PERIOD) Perangin-angin, Albert Bastanta
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 analyze the effect of profitability, leverage, firm size, board size, and company age on corporate social responsibility with institutional ownership as a moderating variable in mining companies listed on the Indonesia Stock Exchange. The population and sample in this study are mining companies that publish annual reports and annual reports from 2013-2016 which amount to 32 companies. The sampling method was purposive sampling, so the number of units of analysis used amounted to 128 observation samples. The type of data in this study is secondary data obtained from the IDX website, www.idx.co.id. The data analysis method used is the method of multiple linear regression analysis and residual test. The results showed that simultaneously, profitability, leverage, company size, board size, and company age had a significant effect on corporate social responsibility. But partially only the size of the company and the age of the company have a positive and significant influence on corporate social responsibility. While profitability, leverage, and the size of the board of commissioners do not affect corporate social responsibility. Residual testing, institutional ownership variables as the moderating variable in this study cannot moderate the relationship between profitability, leverage, company size, board size, and company age on corporate social responsibility.
AN ANALYSIS ON THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND FIRM SIZE ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE IN OPEN MINING COMPANIES herawati, christine
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 influence of CSR, profitability, and firm size on firm value in mining companies listed in BEI (Indonesia Stock Exchange) simultaneously and partially and to examine and to analyze whether managerial ownership could moderate the influence of CSR, profitability, and firm Size on firm value in mining companies listed in IDX
THE ANALYSIS OF FACTORS INFLUENCE THE PROFESSIONAL COMPETENCE OF ACCOUNTING TEACHER AT THE VACATIONAL SCHOOL IN LANGKAT REGENCY WITH MOTIVATION AS A MODERATING VARIABLE Santi, Try
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 some factors which influenced professional competence of Accounting teachers at the SMK (Vocational Schools) in Langkat Regency with motivation as moderating variable. The research used causal associative method. The population was 45 SMK Accounting teachers in Langkat Regency as the respondents, and all of them were used as the samples (total sampling). Primary data were gathered by distributing questionnaire to the respondents and analyzed by using multiple regression analysis and residual test. The result of the research showed that educational background, training  and development, academic supervision, compensation, and the use of information technology and communication simultaneously had positive and significant influence on professional competence of SMK Accounting teachers in Langkat Regency. Partially, educational background, training, and development had positive and significant influence on professional competence of SMK Accounting teachers in Langkat Regency, while academic supervision, compensation, and the use of information technology and communication did not have any significant influence on SMK Accounting teachers in Langkat Regency. Motivation was not able to moderate the correlation of educational background, training and development, academic supervision, compensation, and the use of information technology and communication with professional competence of SMK Accounting teachers in Langkat Regency
ANALYSIS OF FACTORS AFFECTING WEAKNESSES OF INTERNAL CONTROL SYSTEM AT DISTRICT AND CITY GOVERNMENTS IN NORTH SUMATRA PROVINCE Veronica, Junita Sebayang
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 effect of local government size, PAD (Local Generated Revenues), complexity, capital expenditure, total assets, and level of completion of follow-up recommendations of audit results on the weaknesses of the local government internal control system. The population was 33 districts/cities in North Sumatra Province in 5 years observation of 2011-2015. The research used saturated sampling technique and multiple linear regression analysis with the coefficient of determination, t test and F-test. The samples were 165. Secondary data were obtained from www.bpk.go.id, www.sumut.bps.go.id and BPKAD of North Sumatera Province. The results of the research showed that the local government size, PAD, capital expenditure and level of completion of follow-up recommendations of audit results had significant influence on the weakness of internal control system, while the complexity and total assets had no influence on the weakness of the internal control system. Simultaneously, local government size, PAD, complexity, capital expenditure, total assets, and level of completion of follow-up recommendations of audit results had significant influence on the weakness of the internal control system of the local government.
THE EFFECT OF IMPLEMENTATION OF PERFORMANCE BUDGET AND INTERNAL CONTROL ON PERFORMANCE ACCOUNTABILITY WITH INFORMATION SYSTEM AS A MODERATING VARIABLE IN VERTICAL HOSPITAL Brahmana, Herika Debora
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 purpose of this study was to analyze the effect of performance budget implementation, internal control on the performance accountability of government agencies and information systems as moderating variables in the Vertical Hospital of the Directorate General of Health Services. The type of research used is causal research with a quantitative approach. The population in this study were all Vertical Hospitals of the Ministry of Health of Indonesia as many as 33 hospitals and Inspectorate General of the Ministry of Health. The research method uses census method, that is, all populations in this study are used as research samples. Data analysis method uses multiple linear regression l mode and interaction test for moderating variables. The results of this study indicate that simultaneously performance budget implementation and internal control have a significant effect on the performance accountability of agencies of the Vertical Hospital of the Directorate General of Health Services. Partially only performance budget implementation has a significant positive effect on the performance accountability of government agencies, while internal control variables do not affect the performance accountability of government agencies. Information systems as moderating variables cannot strengthen the relationship between performance budget implementation and internal control with the performance accountability of government agencies Vertical Hospital Directorate General of Health Services.

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