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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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AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FINANCIAL STATEMENT QUALITY OF SKPD (REGIONAL WORK UNIT) AT THE BINJAI MUNICIPAL ADMINISTRATION WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE Devi, Prima Citra
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 the competence of financial management officer, regulation, the role of internal audit, and the utilization of information technology with organizational commitment as moderating variable on the quality of financial statement of Binjai Government. The study used causal research method. The population was 99 people from 33 SKPDs (Regional Work Unit) that consisted of Head SKPD as the official budget users, PPK-SKPD (Financial Management Official of SKPD), and treasurers of Binjai Government, and all of them were used as the samples (census sampling). Primary data were gathered by using questionnaires. Hypothesis was tested by using multiple regression analysis and residual test with an SPSS software program. The result of the study showed that the competence of financial management officer, regulation, and the utilization of information technology had significant influence on the quality of financial statement simultaneously. Partially, the competence of financial management officer, regulation, and the utilization of information technology had significant influence on the quality of financial statement while the role of internal audit had no significant influence on the quality of financial statement. Organizational commitment as moderating variable could moderate the correlation of the competence of financial management officer, regulation, the role of internal audit, and the utilization of information technology with the quality of financial statement of Binjai Government.
INFLUENCE THE EFFECTIVENESS OF GOVERNMENT INTERNAL CONTROL SYSTEM ELEMENTS TO THE QUALITY OF FINANCIAL STATEMENTS AT THE GOVERNMENT OF SERDANG BEDAGAI REGENCY Surbakti, Edi
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 is to analyze the influence effectiveness of Government Internal Control System Elements to the quality of financial statements at the Government of Serdang Bedagai Regency. The type of research used is quantitative research that is causal associative. Population in this study  were budget users (PA)/KPA, financial administration officials in 47 SKPD in the district Government of Serdang Bedagai Regency, so the population amounted to 141people.Of the questionnaires distributed, the number of questionnaires returned was 126. Research method using census method, the entire population in this study used as sample research. Data analysis method using IBM SPSS program version 22.The result of this study indicate that the control environment, risk assesment, control activities, information and communication, and monitoring have a positive and significant impact on the quality of district government financial statement Serdang Bedagai.
ANALYSIS OF FACTORS AFFECTING DIVIDEND POLICY WITH GOOD CORPORATE GOVERNANCE AS INTERVENING VARIABLES IN SERVICES COMPANIES IN INDONESIA STOCK EXCHANGE Zulkarnen, Zuliana
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 determine and analyze the effect of liquidity ratio (CR), leverage (DER), profatibilitas (ROA), asset growth (AG), retun on equity (ROE) the dividend policy simultaneously and partially as well as to identify and analyze the effect of CR, DER, ROA, AG, ROE on dividend policy with good corporate governance as an intervening variable. The population in this study is the service companies listed in Indonesia Stock Exchange during the period 2012-2015. The total sample in this study as many as 10 companies for 4 years in a row so that the total observation is as much as 40. The results of this study prove that CR, DER, ROA, AG, and ROE significant influence simultaneously and partially AG positive and significant impact on policy dividends, and CR, DER, ROA, ROE is negative and significant effect on dividend policy. Based on the analysis path, good corporate governance variables were able to mediate the relationship between DER and ROA on dividend policy of good corporate governance while not being able to mediate the relationship between CR, AG, and ROE on dividend policy.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE AND PROFITABILITY TO PROFIT MANAGEMENT WITH SIZE AS A VARIABLE MODERATING (EMPIRICAL STUDY ON MANUFACTURING COMPANY REGISTERED IN IDX) Manahan, Manahan 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 is to find out and to test the influence of corporate governance authorized by the institutional ownership, managerial ownership, independent commissioner, auditing committee, leverage, and profitability on profit management partially and simultaneously at the manufacturing companies registered at the Indonesia Stock Exchange (BEI). Besides, it is also to find out whether the company size can moderate the correlation of corporate governance authorized by the institutional ownership managerial ownership, independent commissioner, auditing committee, leverage, and profitability with profit management. This is casual research using secondary data. The population is 144 manufacturing companies registered at the Indonesian Stock Exchange (BEI) in 2012-2015. The sample are 59 manufacturing companies determined by using Slovin’s formulae. The data are analyzed using multiple regression analysis with the application of SPSS. Based on the test, simultaneously the independent variables, institutional ownership, managerial ownership, independent commissioner, auditing committee, leverage, and profitability have a significant influence on the profit management. Partially, the institutional ownership and profitability variables have a significant influence on profit management, whereas managerial ownership, independent commissioner, auditing committee, and leverage do not have an influence on the profit management. For moderating test, it is found out that company size is not the variable that can moderate the correlation between the institutional ownership, managerial ownership, independent commissioner, auditing committee, leverage and profitability with the profit management.
ANALYSIS OF THE EFFECT OF ASSETS GROWTH AND CAPITAL STRUCTURE ON PROFITABILITY WITH MANAGEMENT OWNERSHIP AS A MODERATING VARIABLE IN REAL ESTATE AND PROPERTY COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2011-2013 Silalahi, Harlen
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 study was to analyze the influence of asset growth and capital structure on profitability with management ownership as moderating variable at real estate and property companies listed in the Indonesia Stock Exchange, in the period of 2011-2013. The samples consisted of 38 companies with 114 analysis units, taken by using saturated or census sampling technique when the population was used as the samples. The data were gathered by conducting documentary study; secondary data were financial statement and annual report, which were publicized through website.idx.co.id, stock price, and composite stock price index. The gathered data were analyzed by using multiple linear regression analysis and residual analysis for moderating variable. The result of the research showed that, simultaneously and partially, asset growth and capital structure had significant influence on profitability at real estate and property companies listed in the Indonesia Stock Exchange, in the period of 2011-2013. It was also found that management ownership was able to moderate (enforce) the correlation of asset growth and capital structure with profitability at real estate and property companies listed in the Indonesia Stock Exchange, in the period of 2011-2013.
THE INFLUENCE HUMAN RESOURCES QUALITY, REGIONAL MANAGEMENT INFORMATION SYSTEM IMPLEMENTATION, ROLE EXPLANATION AND MOTIVATION OF LOCAL EXPENDITURE PERFORMANCE IN SERDANG BEDAGAI REGENCY juniarty, rixtrynitha
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 Human Resources Quality, SIMDA (implementation of Regional Management Information System), Clarity of Role, and motivation on the performance of treasurers expenditure of SKPD (Regional Work Unit) in Serdang Bedagai District Administration. The research used associative causality method. The population was 47 respondents from 47 SKPDs. The samples were taken by  using census sampling technique (total population). Primary data were gathered by using questionnaires and analyzed by using Partial Least Square (PLS) program. The result of the research showed that partially Human Resources Quality, SIMDA (implementation of Regional Management Information), Clarity of Role, and motivation had positive and significant influence on the performance of treasurers expenditure of SKPDs in Serdang Bedagai District Administration.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAIPERUSAHAANDENGAN LEVERAGE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Roxy, Willyam
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 aim of this research was to test and to analyze the factors that influence the firm value, represented by its currentratio, return on equity, price earning ratio, investment opportunityset, institutional ownership, manager ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover, operational profit marginand the leverage as moderating variable in chemical and basic industrynsector listed on the Indonesia Stock Exchange either partiallyand simultaneously. The population of this research was 63chemical and basic industry companies registered in Indonesia Stock Exchange from 2011 until 2014. Thesample was selected by using stratified random samplingmethod amounted to 58 companies, so that was gotten 232 observation as the sample research.  The data were processed using the test methods Kaiser – MeyerOlkin (KMO) for thefirst hypothesis and the method of multiple linear regression statistical tests for thesecond  hypothesis, and the residual test for the third  hypothesis by using SPSSsoftware. The research results prove the first hypothesis that the currentratio, institutional ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover andoperational profit marginaffect  the value of the company through the test factors, and the secondhypothesis that the currentratio, institutional ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover andoperational profit marginsimultaneously affect the value of the company and aspartial only currentratio, gross profit margin dantotal asset turnover variables that affect the value of the company. Whenleverage is used as a moderating variable, the leverage is not the variable which moderatingthe correlation between the variable of currentratio, institutional ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover andoperational profit marginwith the firm value in manufacturing companies engaged in the chemical and basic industry sector company registered in the Indonesian stock exchange.
FACTORS AFFECTING THE QUALITY OF THE GOVERNMENT’S PERFORMANCE ACCOUNTABILITY REPORT WITH GOVERNMENT’S INTERNAL CONTROL SYSTEM AS A MODERATOR VARIABLE AT NORTH LABUHAN BARU DISTRICT Ulfa, Adrina Harahap
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 purpose of the study was to recognize and analyze the influences of performance-based budgeting, resources capacity, and the role of the government's internal oversight apparatus on the quality of government institution performance accountability report at North Labuhan Batu District, simultaneously and partially, with government internal control system as moderator variable. The type of the study was an associative study. The population of the study was financial administration officers, head of the program sub-section and treasurer of North Labuhan Batu District with 120 respondents. The results of the study have proved that simultaneously, performance-based budgeting, resources capacity, and the role of the government' internal Significantly oversight apparatus influences the quality of government institution performance accountability report at North LabuhanBatu District. Partially, resources capacity positively and Significantly influences the quality of government institution performance accountability report at North LabuhanBatu District, but performance-based budgeting and the role of the government's internal oversight apparatus insignificantly influences the quality of government institution performance accountability report at North LabuhanBatu District. Meanwhile government internal control system could not moderate the relationships between performance-based budgeting, resources capacity, and the role of the government's internal oversight apparatus with the quality of Government's Institution Performance Accountability Report at North LabuhanBatu District.
THE ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE AND PERFORMANCE TOWARDS FINANCIAL INDEPENDENCE OF CENTRAL GENERAL HOSPITALS WITH THE STATE DEPENDENCE AS A MODERATING IN THE PUBLIC SERVICES AGENCY OF THE MINISTRY OF HEALTH Sirait, Sri Wahyuni
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 toexamineandtoanalyze ofhealth serviceperformanceBed Occupancy Ratio (BOR), Turn Over Interval (TOI) and Average long Of Stay (Avlos)and Finance performance (Current ratio, Quick Ratio, Solvability Ratio, Rentability Ratio) which influenced hospital Independency fund and to examine moderating variable in the in Central General Hospital BLU Health Ministeryin the period of 2013-2015.Theresearch used causality method with the population of 13 hospitals, and all of them were used as thesamples, taken by using census sampling technique so that there would be 39 observation samples to be analyze.  The  of the research showed that health serviceperformance(BOR, TOI dan Avlos) and Finance Performance (Current Ratio, Quick Ratio, Solvabilitas Ratio and Rentabilitas Ratio)had significant influence on dependency of Government fundof hospital. Partially,onlyRentablitas Ratiohas positive and significant influence onhospital financialindependency, butthe other variabledid not have any significant influence on Hospital FinancialIndependency. Based on the result of residual, this research showed that dependency of Government funddid not moderate the relationship amonghealth serviceperformance (BOR, TOI, Avlos) and Finance performance (Current ratio, Quick Ratio, Solvabilitas Ratio, Rentabilitas Ratio)on hospital financialindependency.
FACTORS AFFECTING VILLAGE FINANCIAL ACCOUNTABILITY IN VILLAGE GOVERNMENT IN SERDANG BEDAGAI REGENCY nada, naimah
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, analyze, and prove empirically some factors which influenced Village Financial Accountability in Serdang Bedagai District Administration. The research used associative causal method. The population was 237 villages in Serdang Bedagai Regency and the samples were 38 villages, consisted of 38 village heads, 38 village secretaries,and 38 village treasurers (total of 114 respondents). Primary data were gathered by using questionnaires and analyzed by using multiple linear regression analysis. The result of the research showed that, simultaneously, Financial Management, Quality of Human Resources, Supervision, and Public Participation had significant influence on Village Financial Accountability in Serdang Bedagai District Administration. Partially, Quality of Human Resources, Supervision, and Public Participation had significant influence, while Financial Management did not have any influence on Village Financial Accountability in Serdang Bedagai District Administration.

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