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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 CORPORATE GOVERNANCE AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE MODERATED BY FIRM SIZE IN THE CONSUMED GOODS INDUSTRIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Hutabarat, Metyria Imelda
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 issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results.The objective of this research was to analyze the Influence of Corporate Governance and Profitability on Corporate Social Responsibility Disclosure by Firm Size as Moderating. The sample data selected for this research through census technique that was done in Consumed Goods Industrial Companies listed in Indonesia Stock Exchange in the period 2013-2017. The sample was used of this research was 25 Consumed Goods Industrial Companies. The research used software E-views with panel data asthe combination of time series data and cross section. The result of the research showed thatboard of independent commissioners and managerial ownership did not have any influence on corporate social responsibility disclosure, while institutional ownership significant influence on corporate social responsibility disclosure. Board size of commissioners, audit committee, and profitability did not have any influence on corporate social responsibility disclosure, and firm size could not moderate the correlation of corporate governance and profitability on corporate social responsibility disclosure.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY, IMPLEMENTATION OF ACCRUAL-BASE GOVERNMENT ACCOUNTING STANDARD, AND THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM ON THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT lubis, mahmuda
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

ANALYSIS OF INFLUENCE OF TARIFF OF IMPORT DUTY, EXCHANGE RATE, IMPORT VALUE AND IMPORT VOLUME ON INCOME OF IMPORT DUTY IN INDONESIA WITH FREE TRADE AGREEMENT (FTA) AS MODERATING VARIABLE Sinaga, Meiwanro 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 objectives of the research examines and analyze the influence of tariff of import duty, exchange rate, import value and import volume on the revenue of import duty and Free Trade Agreement (FTA) as moderating variabel. The type of this research was causality research. The population were total revenue of import duty, tariff of import duty, exchange rate, import value and import volume per three months in 2003-2005 obtained from main Office of Directorate General of Customs and Excise on Directorate of Revenue and Strategic Plan of Directorate General of Customs and Excise also from the official site of Central Bureau of Statistics. This research used census method. This research used secondary data. The data were analyzed by using multiple linear regression analysis and residual test. The results of the research showed that the tariff of import duty, exchange rate of Rupiah to US Dollar, import value and import volume simultaneously had significant influence on the revenue of import duty. Partially import value and import volume had significant influence on the revenue of import duty. Free Trade Agreement (FTA) cannot moderate the correlation between the tariff of import duty, exchange rate of Rupiah to US Dollar, import value and import volume on the revenue of import duty in Indonesia.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, INFORMATION TECHNOLOGY USE AND DATA RECONCILIATION ON QUALITY OF FINANCIAL STATEMENTS OF WORK UNITS IN THE MINISTRY OF RELIOGIOUS AFFAIRS PARTNER OF STATE TREASURY SERVICE OFFICE IN TEBING TINGGI rahmayani, siti
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 simultaneously and partially the influence human resource competency, information technology use and data reconciliation on quality of the financial statementsof the work units in the Ministry of Religious Affairs, a partner of SKPPN (State Treasury Service Office) in Tebing Tinggi. The population was 74 administrators of the financial statements concisting of PPK and computer data recorder in the work units in the Ministry of Religious Affairs, a partner of KPPN in Tebing Tinggi. The samples were taken by employing census method. The research used primary data collected through questionnaires. It distributed 74 questionnaires and 72 questionnaires were returned. Multiple Regression analysis was applied as the data analysis method. The data were processed by using SPSS (Statistical Package For Social Science) version 23. The results of the research demonstrated that simultaneously, human resources competency, information tecnology use, and data reconciliation influenced significantly the quality of financial statements of the work units work units in the Ministry of Religious Affairs a partner of KPPN Tebing Tinggi. Partially, human resource competency, information technology use and data reconciliation had a positive and significant influence on quality of the financial statements of work units in the Ministry of Religious Affairs, partner of KPPN Tebing Tinggi
INFLUENCE OF MOTIVATION, TRAINING, SKILL AND UTILIZATION OF TECHNOLOGY ON THE IMPLEMENTATION OF INFORMATION MANAGEMENT SYSTEM REGIONS ON EMPLOYEES’ PERFORMANCE WITH THE SUPERIORS’ SUPPORT AS A MODERATING VARIABLE (Empirical Study at the Regional Financi Hidayati, Erni
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 motivation, training, skill, and the use of technology in implementing regional management information system on employees’ performance at BPKAD (Regional Financial and Assets Management Agency) of Langkat Government Regency with superiors’ support as moderating variable. The research used causal comparative method. The population was 71 BPKAD employees as the respondents. The research method was census method. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that motivation, training, skill, and the utilization of technology simultaneously had the influence in implementing regional management information system on the employees’ performance at the BPKAD of Langkat Government Regency. Partially, motivation, skill, and the utilization of technology had positive and significant influence in implementing regional management information system on the employees’ performance at the BPKAD of Langkat Government Regency, but training did not influence the employees’ performance at the BPKAD of Langkat Government Regency, Superiors’ support as moderating variable could moderate the correlation of motivation, training, skill, and the utilization of technology in implementing regional management information system with the employees’ performance at the BPKAD of Langkat Government Regency.
THE ANALYSIS OF FACTORS AFFECTING MANAGEMENT PROFIT WITH DEVIDEND PAYOUT RATIO AS MODERATING VARIABLES IN COMPANIES MANUFACTURING LISTED IN INDONESIA STOCK EXCHANGE Ningsih, Sulistio
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 determine the effect of Institutional Leadership, Proportion of Independent Commissioners, Company Size, Leverage, Free Cash Flow, Profitability, and Cost of Capital on Earnings Management with dividend payout ratio as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2012 -2015.This type of research is associative causal research. The population in this study is 125 companies and a sample of 56 companies using proportional sampling method, with the number of observations as many as 224 observation units. The method of data analysis in this study is multiple linear regression and residual test. The results of the first simultaneous hypothesis testing showed that the independent variables Institutional Ownership, Proportion of Independent Commissioner Board, Company Size, Leverage, Free Cash Flow,Profitability, and Cost of Equity Capital take effect towards Profit Management.Partially only Company Size variables affect earnings management, while Institutional Ownership variables, Proportion of Independent Commissioner Board, Leverage, Free Cash Flow, Profitability and Cost of Equity Capital has no effect on Management Profit. Testing the second hypothesis shows that the Dividend Payout Ratio is not able to moderate the relationship between Institutional Ownership, Proportion of Independent Commissioners, Company Size, Leverage, Free Cash Flow, Profitability and Cost of Equity Capital with earnings management in manufacturing companies listed on the Indonesia Stock Exchange.
THE INFLUENCE OF REGIONAL GENERATED REVENUES, BLOCK GRANT, SPECIAL GRANT, FUND SHARING, PROVINCIAL GOVERNMENT TRANSFER, AND EXTRA BUDGET CALCULATION ON CAPITAL EXPENDITURE IN DISTRICTS/TOWNS OF NORTH SUMATERA WITH GROSS REGIONAL DOMESTIC PRODUCT AS MODERATING Lestari, Yuni Br.Sitepu
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 was to analyze the influence of Regional Generated Revenues (PAD), Block Grant (DAU), Special Grant (DAK), Fund Sharing (DBH), Provincial Government Transfer (TPP), and Extra Budget Calculation (SiLPA) on Capital Expenditure with Gross Regional Domestic Product (PDRB) as moderating variable . The research used qualitative causal associative method with secondary data. The population was 198 data obtained from actual budget report of 33 districts/towns in North Sumatera within 6 years (2010- 2015), and the sample were taken by using cencus sampling technique. The data were analyzed by using multiple linear regression analysis and residual test.. The result of the research showed that, simultaneously, PAD, DAU, DAK, DBH, TPP and SiLPA had the influence of Capital Expenditure. Partially, PAD, DAU, DAK,  TPP and SiLPA had significant influence of Capital Expenditure in Districts/Towns in North Sumatera. Gross Regional Domestic Product could not moderate the correlation of Regional Generated Revenues, Block Grant, Special Grant, Fund Sharing, Provincial Government Transfer, and Extra Budget Calculation with Capital Expenditure
ANALYSIS OF THE INFLUENCE OF GOOD GOVERNANCE FACTORS TO REGIONAL GOVERNMENT PERFORMANCE LANGKAT DISTRICT Azmal, Erian
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 accountability, transparency, responsiveness, rule of law, efficiency and effectiveness on the performance of Langkat District Administration.The population was all Regional Government Work Units i.e. 104 people.The samples were taken by employing census method in which the whole population was taken as the samples.The hypothesis testing is done by using multiple linear regression testing assisted by SPSS (Statistical Package for Social Science) version 22. The results of this research are simultaneously accountability, transparency, responsiveness, rule of law, efficiency and effectiveness significantly influenced the performance of Langkat District Administration.Partially accountability, transparency, responsiveness, rule of law, efficiency and effectiveness have significant positive influence on the performance of Langkat District Administration.
ANALYSIS OF THE EFFECT OF PARTICIPATIVE BUDGET ON BUDGET GAP IN APBD ASAHAN DISTRICT WITH ASIMETRY INFORMATION, ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL CULTURE, AND INDIVIDUAL CAPACITY AS MODERATION VARIABLES satria, supkhi ridho
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 to analyze and determine the effect of participative bugeting to budgetary slack with moderation variables, information asymmetry, organizational commitment, organizational culture and individual capacity through research of causality type. The population in this study are Civil Servants (PNS) who work in the Government of Asahan District who have middle and lower positions (Echelon III and IV). The sample of respondents was chosen with non probability sampling and determination of amount of samples with Slovin formula obtained 230 respondents. Data were collected by survey method through questionnaire and analyzed by t test and interaction test (moderation regression analysis). The results showed that participative bugeting had a significant and positive effect on the budgetary slack. Information asymmetry and organizational culture strengthen, while organizational commitment weakens the relationship between participative bugeting and budgetary slack. Individual capacity is unable to moderate the relationship between participative bugeting and budgetary slack.
THE ANALYZE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, COMPLETENCE OF AUDIT FINDINGS, COMPETENCY HUMANS RESOURCES ON QUALITY OF FINANCIAL REPORT LOCAL GOVERNMENT WITH APPLICATION GOOD GOVERNANCE AS VARIABLE Girsang, Meldawati
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 analyse the influence of the goverment internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources with  implitation of good governance principle as moderating variable on the quality of financial statement of Samosir Local Government. The research used causal method. The population was Budget User officials, Financial Administration (PPK-SKPD), Revenue Treasurers and Expenditure Treasurers in 38 SKPDs (Regional Work Units) of the Samosir District Administration. The samples were 138 respondents, taken by using total sampling technique. Primary data were gathered by using questionnaires.The Hypothesis was tested by using multiple regression analysis and residual test for moderating with an SPSS software program. The result of the research showed that the goverment internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources had significant influence on the quality of financial statement simultaneously and partially. The implitation of good governance could moderate the correlation of the the government internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources with the quality of financial statement of Samosir Local Government.

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