International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF THE EFFECT OF KNOWLEDGE AND UNDERSTANDING OF TAX REGULATIONS, TAX RATE, TAX SANCTIONS, SERVICE QUALITY, AND SELF ASSESSMENT ON TAXPAYER COMPLIANCE WITH TAX AMNESTY PROGRAM IN PRATAMA MEDAN TAX OFFICE
No full textTax in general means citizens’ obligation to actively participate in the national development according to laws. However, their low obedience has caused tax revenue does not achieve the target, and it makes the researcher interested in analyzing the influence of Knowledge and Understanding about Taxation, Tax Rate, Tax Sanction, Service Quality, and Self-Assessment on Taxpayers’ Compliance at KPP Pratama, Medan Kota. The objective of the research was to find out the empirical evidence of the Influence of Knowledge and Understanding about Taxation on Taxpayers’ Compliance, the influence of Tax Rate on Taxpayers’ Compliance, the influence of Tax Sanction on Taxpayers’ Compliance, Service Quality on Taxpayers’ Compliance, and Self-Assessment on Taxpayers’ Compliance at KPP Pratama, Medan Kota. The population was 11,456 taxpayers who had participated in Tax Amnesty Program at KPP Pratama, Medan Kota. The data were analyzed by using logistic regression analysis. The result of the research showed that simultaneously there was significant influence at 65% of Knowledge and Understanding about Taxation, Tax Rate, Tax Sanction, Service Quality, and Self-Assessment on Taxpayers’ Compliance. Partially, Knowledge and Understanding about Taxation did not have any significant influence on Taxpayers’ Compliance, Tax Rate had negative but significant influence on Taxpayers’ Compliance, Tax Sanction, Service Quality, and Self-Assessment had positive ad significant influence on Taxpayers’ Compliance
ANALYSIS OF THE EFFECT OF PARTICIPATION IN BUDGET DEVELOPMENT, BUDGET CLARITY, JOB RELEVANT INFORMATION, AND CONFLICTS OF INTEREST ON MANAGERIAL PERFORMANCE WITH JOB SATISFACTION AS A MODERATING VARIABLES (EMPIRICAL STUDY ON HOSPITALS)
No full textThe purpose of this study was to analyze the effect of budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest on managerial performance and job satisfaction as a moderating variable in empirical studies in public private hospitals in Medan City. This type of research is causality. The population in this study were directors, managers and department heads who were involved in the budget preparation process at private hospitals in the city of Medan. The sampling method in this study was using purposive sampling, in order to obtain 14 hospital samples. The sample in this study were directors and managers as well as people involved in budgeting from the 14 hospitals that had been sampled. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest have an effect on managerial performance. Budgeting participation has no effect on managerial performance. Clarity of budget targets and job relevant information has a positive and significant effect on managerial performance. Conflict of interest has a negative effect on managerial performance. Job satisfaction cannot moderate budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest on managerial performance
THE EFFECT OF VILLAGE FUNDS, HUMAN DEVELOPMENT INDEX (HDI), AND ECONOMIC GROWTH ON DECREASE OF POVERTY LEVEL IN NORTH SUMATERA PROVINCE
No full textThis study aims to analyse the effect of the Village Fund, Human Development Index and Economic Growth in reducing poverty levels in North Sumatra Province. This research is quantitative in nature with secondary data in the form of panel data from 2015-2018 processed with Eview’s program. The results showed that the Village Fund had a negative and not significant effect in reducing poverty levels with a coefficient of -1.66. Human Development Index has a negative and significant effect in reducing poverty with a coefficient value of -0.53. Economic growth has a positive and not significant effect with a coefficient value of 1.05
FACTORS AFFECTING COMPLIANCE PERSONAL TAX PAYABLE WITH SANCTIONS AS A MODERATED VARIABLES (Case Study at KPP Pratama Medan Polonia)
No full textThis study aims to determine the effect awareness, environment, tax services, knowledge of taxation, tax audit and tax collection on individual taxpayer compliance at KPP Pratama Medan Polonia. In addition, this study will also test whether sanctions can be used as a moderating variable in the research model. This type of research is a causal associative research. This research conducted in KPP Pratama Medan Polonia, North Sumatra Province. The data collection method used is a questionnaire method given to research respondents. The number of samples in this study were 99 people who were obtained by calculating the Slovin formula. The type of data used in this study is primary data. The data analysis method used is to use Multiple Linear Regression Analysis and Interaction Test. Data processing in this study was carried out with the help of SPSS 25 software. The results obtained in this study indicate that awareness, tax services and tax audits have a positive and significant effect on taxpayer compliance. Furthermore, it can also be seen that tax sanctions can moderate the influence of the tax environment and tax services on individual taxpayer compliance at KPP Pratama Medan Polonia
FACTORS AFFECTING AUDIT QUALITY WITH THE ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLES IN THE FINANCIAL AUDITING AGENCY (CPC) NORTH SUMATRA REPRESENTATIVE
No full textThis study aims to examine the effect of Independence, Auditor Knowledge, Auditor Experience Specialization, Implementation of SPKN, on Audit Quality. Testing the effect of Independence, Auditor Knowledge, Auditor Experience Specialization, Implementation of SPKN, on Audit Quality through Organizational Commitment as a moderating variable. The object of this research is 73 employees of BPK representatives of North Sumatra from 90 employees. The sample was selected using a total sampling method of 90 people, but the data obtained were only from 73 BPK employees representing North Sumatra. The analytical method used in this research is the Partial Least Square (PLS) approach, with the Structured Equation Modeling (SEM) equation model. The results of this study indicate that the variable Auditor Knowledge, Auditor Experience Specialization, and the application of the SPKN has a direct effect on the Audit Quality variable. Meanwhile, the independence variable does not have a direct influence on the Audit Quality variable. Then the Organizational Commitment variable cannot moderate the variables of Independence, Auditor Knowledge, Auditor Experience Specialization, and the Application of SPKN to Audit Quality
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, LEVERAGE, AND PROFITABILITY ON FINANCIAL DISTRESS WITH LIQUIDITY AS MODERATING VARIABLES IN MANUFACTURE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX)
No full textThis study aims to determine the effect of corporate governance mechanisms, leverage and profitability in manufacturing sector companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether liquidity can be used as a moderating variable in the model. The research design is a causal relationship research with a quantitative approach. The sample in this study were 48 manufacturing companies listed on the Stock Exchange in 2009 to 2018. The type of data used in this study is secondary data. Data analysis techniques used multiple linear regression analysis and interaction testing (moderating) which was done with the help of Eviews 9 software. The results in this study indicate that the mechanism of corporate governance, leverage and profitability affect financial distress simultaneously and partially. Liquidity is a moderating variable for the relationship between leverage and financial distress. However, liquidity is not a moderating variable for the relationship between corporate governance mechanisms and profitability for financial distress in manufacturing sector companies listed on the Indonesia Stock Exchange
THE EFFECT OF ERP-SAP IMPLEMENTATION (ENTERPRISE RESOURCE PLANNING - SYSTEM APPLICATION AND PRODUCT IN DATA PROCESSING) ON THE QUALITY OF ACCOUNTING INFORMATION WITH PERSONAL COMPETENCY PROCESSING DATA AS MODERATING VARIABLES (Study at PT. Perkebunan Nusanta
No full textThis study was conducted to determine the effect of ERP-SAP Implementation on the Quality of Accounting Information and to determine the effect of ERP-SAP Implementation on the Quality of Accounting Information through personal competency in data processing based on HR in companies by seeing that before the ERP there was a gap that made the company's accounting information system become hampered and inefficient. This research uses quantitative methods which are also often called traditional methods because this method has been used for a long time. This method is a scientific method because it is objective, measurable, rational, and systematic. The sample used is the employees of PT. Perkebunan Nusantara III (Persero) Medan as many as 110 people using SEM (Structural Equation Modeling) methods and data analysis. The results showed that the implementation of ERP-SAP had a positive and significant effect on the quality of accounting information and the influence of personal competence in data processing did not significantly moderate the relationship between ERP-SAP implementation and the quality of accounting information at PT. Perkebunan Nusantara III (Persero) Medan
THE EFFECT OF LOCATION, PRODUCT DESIGN AND QUALITY OF SERVICE TO CUSTOMER LOYALTY IN THE AIRA BAKERY STORE, AIR BATU, ASAHAN REGENCY
No full textThis study aims to determine the effect of simultaneous and partial location, product design and service quality on customer loyalty. This research used quantitative method. The number of samples taken was 87 people. Equation of multiple linear regression analysis, obtained value of Y = 0.689 + 0.319X1 + 0.409X2 + 0.501X3 + e. That is, the independent variable consisting of location, product design and service quality has a positive effect on customer loyalty. F-test results explain, the value of F is 12.320 which is > F-table 2.71 and the significance value is 0.000 < 0.05, meaning that simultaneously location (X1), product design (X2) and service quality (X3) affect customer loyalty (Y). The t-test results explain, location (X1), produces a t-value of 2.165> t-table of 1.988 and a significance value of 0.033 <0.05. Product design (X2), yielding t-value 2.670> t-table 1.988 and significance value 0.009 <0.05 and service quality (X3), yielding t-value 2.874> t-table 1.988 and significance value 0.005 <0.05 then H2 is accepted. That is, location, product design and service quality (X3) have a partial effect on customer loyalty. The results of the coefficient of determination test produce Adjusted R-Square value obtained by 0.283. This means that the independent variable consisting of location (X1), product design and service quality is able to explain the dependent variable that is customer loyalty by 28.3%, while the remaining 71.7% is explained by other variables not examined in this study
FACTORS AFFECTING THE PERFORMANCE OF REGIONAL HOUSE OF REPRESENTATIVES (DPRD) MEMBERS IN REGIONAL FINANCIAL SUPERVISION WITH WORK COMMITMENTS AS MODERATING VARIABLES (Empirical Study In The Regional House of Representatives Office of South Labuhan Batu Re
No full textThis study aims to analyze work commitments able to moderate between the council’s knowledge of the budget, public/community participation, transparency and accountability on the performance of Regional House of Representatives(hereinafter will be referred as DPRD) members in regional financial supervision in South Labuhan Batu. The results are: 1) the council’s knowledge of the budget, transparency and accountability has a significant effect on on the performance of DPRD members in regional financial supervision 2) Community participation does not significantly affect the performance of DPRD members in regional financial supervision 3) work commitments are not able to moderate the knowledge of the council on the budget, community participation, transparency and accountability on the performance of DPRD members in financial supervision area in South Labuhan Batu
ANALYSIS OF FACTORS AFFECTING QUALITY INTERNAL AUDIT RESULTS WITH WORK EXPERIENCE AUDITORS AS MODERATING VARIABLES ON INSPECTORATE OF MEDAN CITY
No full textThis study aims to analyze the influence of competency measures, independence, moral reasoning, spiritual quotient, and emotional quotient as factors that affect the quality of internal audit results at the Inspectorate of Medan City. This study will also examine the auditor work experience variable which is used as a moderating variable in the research model. The population was all auditors and functional officials of P2UPD who served in the Inspectorate of Medan City who had participated in the training, totaling 48 people. The type of data used is primary data and the data analysis technique used in this study is the Partial Least Square (PLS) approach. The results of this study indicate that the competence and independence of the auditors have a significant positive effect on the quality of internal audit results. Meanwhile, moral reasoning, spirituality; quotient and emotional quotient do not have a significant effect on the quality of internal audit results. The results of this study also indicate that the work experience of the auditors is not able to moderate the influence of competence, independence, moral reasoning, spirituality; quotient and emotional quotient on the quality of internal audit results