International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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THE EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, EARNING PER SHARE AND PROFITABILITY ON STOCK PRICES WITH PRICE EARNING RATIO AS MODERATION VARIABLES IN LQ45 COMPANIES IN INDONESIA STOCK EXCHANGE
No full textThis study aims to determine the effect of Intellectual Capital, Capital Structure, Earning Per Share, and Profitability on Stock Prices at LQ45 companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether Price Earning Ratio can be used as a moderating variable in the model. The research design carried out is a causal associative research study. The samples in this study were 34 LQ45 companies listed on the Indonesia Stock Exchange in 2015 to 2018. The type of data used in this study is secondary data types. And data analysis techniques using multiple linear regression analysis and interaction testing (moderating) conducted with the help of software Eviews 9. The results in this study indicate that partially earnings per share and profitability have a positive and significant effect on stock prices. However, intellectual capital and capital structure have no significant effect on stock prices. As well as other results that show that Price Earning Ratio can strengthen the Earning Per Share relationship and Profitability to stock prices. However, Price Earning Ratio is not a moderating variable in the effect of intellectual capital and capital structure on stock prices in LQ45 companies on the Indonesia Stock Exchange
Analysis of the Effect of Industrial Sector Exports, Foreign Investment Industrial Sector and Inflation on Indonesia Gross Domestic Product in 1983-2017
No full textThis study aims to determine the effect of industrial sector exports, foreign investment in the industrial sector and inflation on Indonesia Gross Domestic Product in 1983-2017. The data used are industrial sector export data, foreign investment in the industrial sector, inflation of Indonesia's economic growth in 1983-2017 with multiple linear regression analysis (OLS) methods. The analysis shows that the export of the industrial sector has a positive and significant effect on Indonesia's Gross Domestic Product, the foreign investment of the industrial sector has a negative and significant effect on Indonesia's Gross Domestic Product. Inflation has a negative and significant effect on Indonesia's Gross Domestic Product. Thus, exports from the industrial sector have a positive and significant effect on economic growth, foreign investment in the industrial sector and inflation have a negative and significant effect on Indonesia's economic growth from 1983-2017. This research suggests that the government works harder to increase industrial sector exports, reduce inflation and also continue to establish good cooperation with international trade partners. Monitor and attract foreign investment in the industrial sector so that the Indonesian industrial sector is able to compete in the midst of the development and improvement of industrial developed countries. Licensing arrangements must be made easier, so that foreign investment in the industrial sector quickly arrives in the field so as to open up new industrial land thereby absorbing labor and increasing production in the industrial sector so that it will be able to increase Indonesia's economic growth
THE EFFECT OF FIRM SIZE, PROFITABILITY AND AUDIT TENURE ON AUDIT DELAY WITH FINANCIAL DISTRESS AS MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON IDX
No full textThe purpose of this study was to determine the effect of firm size, profitability and audit tenure on audit delay on Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX). In addition, this study also aims to determine whether financial distress can moderate the effect of firm size, profitability and audit tenure on audit delays in Mining Sector Companies Listed on the Indonesia Stock Exchange. This type of research is causal associative research. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 18 companies. Data collection is done through documentation techniques. Data analysis method used is multiple linear regression analysis method and interaction test with SmartPLS software. The results of this study indicate that firm size and profitability have a negative and significant effect on audit delay on Mining Sector Companies Listed on the Indonesia Stock Exchange. While audit tenure does not have a significant effect on audit delay. Other results show that financial distress can moderate the effect of firm size and audit tenure on audit delay. Whereas the effect of profitability on audit delay is not
THE EFFECT OF ACCOUNTABILITY, COMPETENCY, PROFESSIONALISM, INTEGRITY AND OBJECTIVITY OF PUBLIC ACCOUNTING ON AUDIT QUALITY WITH INDEPENDENCE AS MODERATING VARIABLES (Empirical Studies in Medan City Public Accountant Firm)
No full textThis study aims to examine and analyze the effect of accountability, competency, professionalism, integrity and objectivity on audit quality with independence as a moderating variable in public accounting firms in Medan City. This type of research is an associative research with a quantitative approach. The population of this research is the Public Accounting Firm located in Medan City. The sample selection method uses a census (saturated sample), the number of samples used is 120 sample data. The collection of data used in this study is primary data with steamy questionnaire. Data analysis techniques used descriptive statistics and SEM-Partial Least Square (PLS), which were processed using the SmartPLS 3.0 program. The results showed that professionalism and integrity had a positive effect on audit quality, while accountability, competency and objectivity had a negative effect on audit quality. Independence as a moderating variable weakens the effect of accountability, competency, and professionalism on audit quality, while independence as a moderating variable strengthens the effect of integrity, and objectivity on audit quality. The independence variable in this study cannot moderate the relationship between accountability, competency, professionalism, integrity, and objectivity with audit quality at the Public Accountant Office in Medan. Among the five variables, professionalism has the greatest effect on Audit Quality
EFFECT OF GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUNDS AND CAPITAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGENCY/CITY GOVERNMENT IN NORTH SUMATRA PROVINCE IN 2013 – 2018
No full textThis study aims to determine the effect of general allocation funds, special allocation funds, capital expenditure on financial performance in the North Sumatra Provincial Government. This type of research is causal research. This research is sourced from Local Government Fund (APBD) data and Local Government Fund (APBD) realization reports obtained from data published by the Central Statistics Agency and through the portal of the Directorate General of Fiscal Balance. Sample selection using a saturated sample shows that the study sample is 33 regencies / cities with a period of 6 years of research, so the number of observations in this study is 198 data. The data analysis method used in this study is Panel Data Regression Analysis which was performed with the help of Eviews 9 software. The results showed that general allocation funds and special allocation funds had a significant positive effect on the financial performance of the North Sumatra Province government. While capital expenditure has a significant negative effect on the financial performance of the government of North Sumatra Province
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, AND OPERATIONAL EFFICIENCY RATIO ON SHARE PRICES WITH RETURN ON ASSETS AS AN INTERVENING VARIABLES IN BANKING COMPANY LISTED ON THE IDX
No full textThis study aims to examine the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Return on Assets (ROA). Testing the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO), Return on Asset (ROA) on Stock Prices. Test the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Stock Prices through Return on Assets (ROA) as an intervening variable . The object of this research is 44 banking companies listed on the Indonesia Stock Exchange from 2014-2018. The sample was selected using purposive sampling method, namely 25 companies. The analysis method used in this research is multiple linear regression analysis and path analysis. The results of this study indicate that the variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO) has a direct influence on the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) do not have a direct effect on the variable Return on Assets (ROA). The variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO), and Return on Asset (ROA) have a direct influence on the variable Stock Price. while the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables do not have a direct effect on the Share Price variable. The variable Net Interest Margin (NIM), Operational Efficiency Ratio (BOPO) has an influence on the variable Stock Price through the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) had no influence on the variable stock price through Return on Assets (ROA)
ANALYSIS OF THE LEVEL OF COASTAL COMMUNITY WELFARE IN SEILAUT LAUT, ASAHAN REGENCY
No full textThe purpose of this study was to determine the level of welfare of coastal communities in Seilautlaut, Asahan Regency using primary data for 79 respondents representing the entire population of the coastal communities in the District of Silautlaut, Asahan. The data was collected using questionnaires. The analysis method used is descriptive qualitative. The data collected was processed and presented in the form of tables. The results showed that the coastal communities in the district of Silautlaut Asahan generally have a relatively low level of prosperity or poverty. This is indicated by the low levels of income and household spending substantial and living conditions are not feasible
THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION, FINANCIAL MANAGEMENT, QUALITY OF HUMAN RESOURCES, COMMUNITY PARTICIPATION AND SUPERVISION ON VILLAGE FINANCIAL ACCOUNTABILITY IN DELI SERDANG REGENCY
No full textThis study aims to determine the effect of village financial accountability on the application of good governance, financial management, quality of human resources, community participation and supervision. This research is a quantitative study using primary data through questionnaires directly given to respondents, namely the village head, village secretary, village treasurer, village consultative body and village community, in villages located in Lubuk Pakam sub-district, Tanjung Morawa sub-district, Batang Kuis sub-district and Percut Sei Tuan sub-district, with a total of 35 villages, with a sampling technique that is purposive sampling. Test equipment used in this study is WarpPLs 3.0. The results showed that both partially and Goodness of Fit had a positive and significant effect on financial accountability with a significant value of less than 0.05
ANALYSIS OF THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON FIRM VALUE WITH SUSTAINABILITY REPORT DISCLOSURE AS MODERATING VARIABLE IN SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) IN 2013 – 2017
No full textThis research aims to analyze the effects of profitability, leverage and liquidity towards firm value as well as the effects of sustainability report disclosure as moderating variable on Service companies that are listed in Indonesian Stock Exchange from 2013 – 2017. Populations of this research are all service companies that are listed in Indonesian Stock Exchange during 2013 until 2017. Samples of this research are 9 service companies that are listed in Indonesia Stock Exchange during 2013 – 2017. This research used Multiple Regression Analysis for the hypothesis 1 – 4 and Absolut Residual Analysis to analyze moderating variable that are in hypothesis 5 – 7. The results of this research show that, (1) Profitability has a positive and significant effect on firm value, (2) Leverage has a negative and significant effect on firm value, (3) Liquidity has a negative and significant effect on firm value, (4) Profitability, Leverage, and Liquidity are significant on firm value, (5) Sustainability Report Disclosure indeed is a moderating variable that affects the relationship between profitability and firm value, (6) Sustainability Report Disclosure is not a moderating variable that affects the relationship between leverage and firm value, and (7) Sustainability Report Disclosure indeed is a moderating variable that affects the relationship between liquidity and firm value
THE INFLUENCE OF OPERATIONAL INCOME AND LOAD ASSOCIATION, LEVERAGE, AND FIRM SIZE ON EARNING MANAGEMENT
Full text linkThis study aims to analyse the effect of the association between revenue with operating expense, leverage, and firm size on earnings management in manufacturing companies in Indonesia. This study uses data for 2018 and 2017 but for some time series data needed to use data starting in 2014. This study uses market data obtained from financial statements using a sample of 74 companies that meet the sample selection requirements. The data analysis technique used in this research is Multiple Regression analysis with processing using the Statistical Product and Service Solutions (SPSS) program. The results of the simultaneous study cannot show a significant effect of the association between revenue with operating expense, leverage, and firm size on earnings management. The partial test shows that only the leverage variable has an effect on earnings management