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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 REAL EARNING REVENUE AND FUND OF THE ECONOMIC GROWTH WITH CAPITAL SHOP AS A MODERATING VARIABLE IN REGENCY / CITY OF ACEH PROVINCE, 2013-2015 harun, harun
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 the influence of Regional Generated Revenue and Balanced Funds which consisted of Block Grant, Special Grant, and Profit Sharing Fund on Economic Growth with Capital Expenditure as moderating variable by analyzing APBN realization report which had been published through the official government website within three years (2013-2015). The research used comparative causal method. The samples were 51 districts/towns which APBN realization reports had been audited and published through official website. The data were analyzed by using descriptive analysis, classic assumption test, multiple linear regression analysis, hypothetic test, and residual test. The result of the research showed that Regional Generated Revenue, Block Grant, Special Grant had the influence Block Grant, Special Grant, and Profit Sharing Fund in Aceh Province, while Profit Sharing Fund did not. Capital Expenditure could not moderate the correlation of Regional Generated Revenue, Block Grant, Special Grant, and Profit Sharing Fund with Block Grant, Special Grant, and Profit Sharing Fund with economic growth. It could be proved through R2 value, Adjusted R2 value, and Fcount value and tcount value which decreased after moderating variable was added.
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE AUDITORS’ PERFORMANCE AT THE INSPECTORATE OFFICE OF NORTH SUMATERA PROVINCE WITH THEIR MOTIVATIONAS MODERATING VARIABLE Friska, Mei Sinaga
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 the factors which influenced auditors’ performance at the Inspectorate Office of North Sumatera Province with their motivation as moderating variable. The research used explanatory research method by using primary data. The population was all functional officials at the Inspectorate Office of North Sumatera Province, and 31 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis, and moderating variable was tested by using the change in coefficient determination test. The result of the research showed that, simultaneously, the level of education, sustainable education, independence, experience, and knowledge had positive and significant on auditors’ performance. Auditors’ motivation as moderating variable was able to moderate the correlation of the level of education, sustainable education, independence, experience, and knowledge with auditors’ performance.
AN ANALYSIS OF THE INFLUENCE OF EDUCATION, PROFESSIONALISM, COMPETENCE, AND INDEPENDENCY ON THE QUALITY OF INTERNAL AUDIT RESULTS AND WORK EXPERIENCE AS A MODERATING VARIABLE AT PT BANK NEGARA INDONESIA (PERSERO) TBK REGION MEDAN. Anna, Martha Siagian
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, analyze, and prove empirically the influence of education, professionalism, competence, and independency on the quality of internal audit results and work experience as a moderating variable at PT Bank Negara Indonesia (Persero) Tbk Region Medan. The population was 48 internal auditor at PT Bank Negara Indonesia (Persero) Tbk Region Medan and 48 of them were used as the samples since they returned the questionnaires, taken by using census technique. The data were analyzed by using multiple linear regression analysis and residual test for moderating variable. The result of the research showed that, partially and simultaneously, there was the influence of education, professionalism, competence, and independency on the quality of internal audit results at PT Bank Negara Indonesia (Persero) Tbk Region Medan. Work experience as a moderating variable proved unable to intent the relationship of education, professionalism, competence, and independency on the quality of internal audit results at PT Bank Negara Indonesia (Persero) Tbk Region Medan.
ANALYSIS OF FACTORS AFFECTING MANAGERIAL PERFORMANCE SKPD IN NORTH SUMATERA PROVINCIAL GOVERNMENT WITH INTERNAL CONTROL AS MODERATING VARIABLES Indra Gunawan, suhaimi
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 examine some factors which influenced Managerial Performance in SKPD (Regional Work Unit) in the North Sumatera Provincial Administration with Internal Control as moderating variable. Primary data were gathered by using questionnaires. The research used qualitative causal associative method. The population was 755 managers in the Secretariat of SKPD consisted of echelon IV, echelon III, and echelon II, and 261 of them from 39 SKPDs were used as the samples, taken by using Slovin formula. The data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that, simultaneously, the variables of Participation in Budgeting, Budget Target Clarity, Decentralization Structure, Quality of Human Resources, and Performance-Based Budget Application had significant influence on SKPD Managerial Performance, while the variable of Decentralization Structure did not have any influence on SKPD Managerial Performance. The result of residual test showed that Internal Control could not moderate the correlation of Participation in Budgeting, Budget Target Clarity, Decentralization Structure, Quality of Human Resources, and Performance-Based Budget Application with SKPD Managerial Performance in the North Sumatera Provincial Administration.
ANALYSIS OF THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS, REGIONAL ACCOUNTING SYSTEMS AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF CITY GOVERNMENT FINANCIAL STATEMENTS BINJAI WITH CONTROL SYST barus, syarifuddin
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 influence of competencies in human resources, the application of government accounting standards, regional financial accounting systems and the use of information technology on the quality of Binjai City Government financial reports with the government's internal control system as a moderating variable. This type of research is associative research that is causal. The population and sample in this study were the Heads of Regional Work Units (SKPD), SKPD Financial Administration Officers and Expenditure of SKPD Expenditures totaling 99 (ninety nine) people at 33 (thirty three) SKPDs in Binjai City. Hypothesis testing uses multiple linear regression with a coefficient of determination, F test and t test. The results of this study indicate that simultaneously the competency variables of human resources, the application of government accounting standards, regional financial accounting systems and utilization of information technology have a significant positive effect on the quality of Binjai City Government financial reports, while partially the competency variables of human resources and utilization of information technology are influential a significant positive effect on the quality of the financial statements of the Binjai City Government and the variable implementation of government accounting standards and the regional financial accounting system does not affect the quality of the financial statements of the Binjai City Government.While the government's internal control system is not able to moderate the relationship between the competence of human resources, the application of government accounting standards, regional financial accounting systems and the use of information technology with the quality of the financial statements of the Binjai City Government.
ANALYSIS OF COMPETENCE EFFECT, INDEPENDENCE, PLANNING AUDIT, AUDIT SUPERVISION AND AUDIT RESULTS REPORTING ON AUDIT QUALITY IN INSPECTORATE BINJAI CITY WITH AS MOTIVATION MODERATING VARIABLES rahmayani, rini
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 competency, independence, auditing planning, auditing supervision and auditing result report on the auditing quality in the Inspectorate of Binjai Municipality with motivation as the moderating variable. This is a quantitative research using analytical survey. The population and samples of the research were the government employees serving in the Inspectorate of Binjai Municipality i.e. 50 people, taken by using census method. The data were collected through questionnaires. Descriptive statistical analysis and SEM PLS (Partial Least Square Analysis) were applied as the data analysis method. The analysis was assisted by Smart PLS program. The results of this research demonstrated that competency, independence, auditing planning, auditing supervision, auditing result report and motivation had a significant positive influence on the auditing quality. Motivation as the moderating variable could not moderate the correlation of competency, independence, auditing planning, auditing supervision and auditing result report with the auditing quality in the Inspectorate of Binjai Municipality.
THE INFLUENCES OF AUDIT TENURE, SIZE OF AUDIT FIRM, AUDITOR’S EXPERTISE, NON AUDIT SERVICE AND AUDITOR’S REPUTATION TO AUDIT QUALITY (EMPIRICAL STUDY AT THE AUDIT FIRM IN MEDAN) Baskara, Yugo
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 this study are to find out, analyze and prove empirically the influence of Audit Tenure, Firm Size (Public Accounting Firm), Auditor Expertise, Non Audit Services, Auditor Reputation to Audit Quality at the KAP (Public Accounting Firm) in Medan. This research is kind of causal research. The population in this study is auditor’s which has working in the public accounting firm in Medan at least 1 year. The sampling technique used was saturated sampling method with the number of respondents as many as 99 Auditor’s. The data were gathered by distributing questionnaires to each Public Accounting Firm in Medan. Method of analysis on this research by using multiple linear regression analysis. The results of this study indicate that Tenure Audit and Auditor Reputation have significantly affect on audit quality and then the Size of the Firm, Auditor Skills and Non-Audit Services have no significant effect on the Audit Quality at the Public Accounting Firm in Medan.
ANALYSIS OF FACTORS AFFECTING COMPANY PERFORMANCE WITH PROFIT MANAGEMENT AS INTERVENING VARIABLES IN MANUFACTURING INDUSTRIES OF CONSUMPTION GOODS LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2013-2016 Vany, Nurul Haj
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 firm size, leverage, firm growth, institutional ownership, managerial ownership on firm performance with earnings management as intervening variable on manufacturing companies in the consumer goods sector in companies listed in the Indonesia Stock Exchange in the period of 2013-2016. The samples were 23 companies, taken by using purposive sampling technique for the population of 37 companies. Secondary data were gathered like annual financial statement publicized in website www.idx.co.id.The gathered data were analyzed by using by using multiple linier regression analysis and path anlysis. The result of the research showed thatfirm size, leverage, firm growth, institutional ownership, managerial ownership simultaneously had significant influence on the firm performance on manufacturing companies in the consumer goods sector listed in the Indonesian Stock Exchange. Partially, firm size had positive and significant on firm performance, and manajerial ownership had negative and significant on firm performance, while leverage, firm growth, institutional ownership did not have any significant influance in firm performance. Earnings managamant had positive and significant on firm performance. Based on the result of Baron and Kenny test on the variable firm size, leverage, firm growth, it was found that earnings management did not act as intervening variable, while the result of Baron and Kenny test on the variable of institutional ownership and managerial ownership showed that earnings management acted as intervening variable.
ANALYSIS OF THE EFFECT OF CASH FLOW COMPONENTS ANACCOUNTING PROFIT ON STOCK PRICES WITH EARNINGS PERSISTENCY AS INTERVENING VARIABLES IN GOODS COMPANIES CONSUMPTION REGISTERED IN INDONESIA STOCK EXCHANGE karina, dewi
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 the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) and accounting profit on stock price with earnings persistence as intervening variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used causal method and secondary data. The population and the samples were 25 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2010-2014. The data were analyzed by using linear regression analysis and path analysis for intervening variable. The result of the research showed that, simultaneously, the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) and accounting profit had significant influence on earnings persistence and stock price. Partially, operational cash flow had positive and significant influence on earnings persistence. Operational cash flow and accounting profit also had positive and significant influence on stock price. It was also found that earnings persistence could only mediate the correlation of the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) with stock price, and it could not mediate the correlation of accounting profit with stock price.
ANALYSIS FACTORS OF AFFECTING CAPITAL STRUCTURE WITH FIRM SIZE AS MODERATING VARIABLE IN CONSUMER GOODS COMPANIES LISTED ON BEI Anum, Fatima
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 this research was to examine and to analyze the influence of profitability, sales growth, asset structure, liquidity, operating leverage, and business risk on capital structure simultaneously and partially and whether firm size could moderate the correlation of profitability, sales growth, asset structure, liquidity, operating leverage, and business risk with capital structure. The research objects were consumer goods companies listed in BEI (Indonesia Stock Exchange) in the period of 2012-2015. The research used causality method. The population and the samples were 33 so that there were 132 observation units. The data were analyzed by using multiple linear regression analysis and residual analysis. The result of the first hypothesis showed that simultaneously the independent variables (profitability, sales growth, asset structure, liquidity, operating leverage, and business risk) had significant influence on capital structure. Partially, sales growth, asset structure, liquidity, and operating leverage had significant influence on capital structure, while profitability and business risk did not have any significant influence on capital structure. The result of the second hypothesis showed that firm size could not moderate the correlation of profitability, sales growth, asset structure, liquidity, operating leverage, and business risk with capital structure in consumer goods companies listed in BEI in the period of 2012-2015.

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