International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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THE EFFECT OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, SHARIAH COMPLIANCE, COMPANY SIZE AND SHARIA SUPERVISORY BOARD ON PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA
Full text linkThe purpose of this study was to find out and analyze the influence of Islamic corporate social responsibility, shariah compliance, company size and the shariah supervisory board partially and simultaneously on the profitability of sharia commercial banks in Indonesia. The population of this research is as many as 13 sharia commercial banks in Indonesia with 2011 to 2017 observation years. Samples were selected using saturated sample method. Data is processed using panel data regression statistical test methods. The results of this study prove that Islamic corporate social responsibility, Islamic income ratio and company size partially have a positive and significant effect on profitability at Islamic commercial banks in Indonesia. While the profit sharing ratio, zakat performance ratio and sharia supervisory board have a positive and not significant effect on profitability in sharia commercial banks in Indonesia. Simultaneously Islamic corporate social responsibility, Islamic income ratio, profit sharing ratio, zakat performance ratio, company size and sharia supervisory board have a significant effect on profitability in Islamic commercial banks in Indonesia
FACTORS AFFECTING FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES IN BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Full text linkThe objective of the research was to examine and to analyse the effect of financial performance (Return on Asset, non-performing loan, capital adequacy ratio, loan to deposit ratio and operational costs on operating income and institutional ownership as moderating variable in banking companies listed on the Indonesia Stock Exchange. This research is a causal research using secondary data. Populations in this research are 43 banking companies listed in Indonesia Stock Exchange in the period 2013-2017. The sampling technique used was census in which all populations were entired for 5 years observations period. The hypothesis was tested by using multiple linear regression analysis and the testing of moderating variable by using absolute difference test. The result shows that simultaneously, financial performance (Return on Asset, non-performing loan, capital adequacy ratio, loan to deposit ratio and operational costs on operating income) affect firm value. Partially, Return on Asset, capital adequacy ratio and operational costs on operating income had positive but not significant effect on firm value, while non-performing loan and loan to deposit ratio had negative and not significant effect on firm value. Moderating variables institutional ownership could not moderate the relationship of financial performance (return on asset and loan to deposit ratio) on the firm value but non-performing loan, capital adequacy ratio and operational costs on operating income could moderate the relationship of financial performance on the firm value
ANALYSIS OF FACTORS AFFECTING THE FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES IN MANUFACTURING SUBSECTORS OF CONSUMPTION GOODS LISTED IN INDONESIA STOCK EXCHANGE IN 2012-2017
Full text linkThis study aims to determine the effect of firm growth, leverage, profitability and corporate social responsibility (CSR) on firm value in the consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange. And to see whether dividend policy can moderate the relationship between firm growth, leverage, profitability and corporate social responsibility to firm value. Previous studies of earnings management have shown different results. Therefore, other research needs to be done to re-examine theories about firm value. The research data were obtained from sample companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The data analysis process is done first is descriptive statistics, the classic assumption test, multiple regression analysis and then hypothesis testing.
The results of this study partially indicate that leverage and profitability have a positive and significant effect on firm value. While the firm growth and corporate social responsibility do not affect the firm value. The results of this study simultaneously firm growth, leverage, profitability and corporate social responsibility together significantly affect firm value. And dividend policy cannot moderate the relationship between firm growth, leverage, profitability and corporate social responsibility to firm value
THE EFFECT OF NOMINAL INVESTMENT CAPITAL, RETURN, RISK PERCEPTION, HEALTH, AND KNOWLEDGE ON STUDENT INTEREST WITH INCOME AS AN INVESTMENT MODERATION VARIABLES IN INVESTMENT GALLERY INDONESIA STOCK EXCHANGE UNIVERSITAS SUMATERA UTARA
Full text linkThe objective of the research was to analyze and find out the influence of nominal investment capital, return, risk perception, health, and knowledge on the interest in investment simultaneously and partially at Galery Investasi BEI-USU and to examine whether earnings could moderate the correlation of nominal investment capital, return, risk perception, health, and knowledge with the interest in investment at Galery Investasi BEI- USU. The population was 81 students who opened their stock accounts in Galery Investasi BEI-USU, and all of them were used as the samples, (census sampling technique). The data were analyzed by using multiple linear regression analysis and residual test for moderating variable. The result of the research showed that, simultaneously, the variables of nominal investment capital, return, risk perception, health, and knowledge had significant influence of the interest in investment at Galery Investasi BEI-USU. Partially, return and risk perception had positive and significant influence on the interest in investment, nominal investment capital had negative but significant on the interest in investment, while health and knowledge did not have any influence on the interest in investment. Earnings could moderate the correlation of nominal investment capital, return, risk perception, health, and knowledge with the interest in investment
FACTORS THAT INFLUENCE CORPORATE TURNAROUND COMPANIES THAT HAVE FINANCIAL DISTRESS WITH OPERATIONAL INCOME AS A MODERATING VARIABLE (EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON BEI IN PERIOD OF 2008-2017)
Full text linkThis study aims to examine factors that can affect the ability of companies that are experiencing financial distress to be able to do corporate turnaround so that companies can return to financial health. The factors tested in this study were Severity, Firm Size, Free Assets, Asset Retrenchment, Expense Retrenchment, and CEO Substitution. The population in this study were 61 manufacturing companies listed on the Indonesia Stock Exchange for 10 years, starting from 2008 to 2017 and based on the criteria of all companies selected through purposive sampling method as a sample in this study. Based on the results of testing the statistical value shows that the data used in this study matches the model and the results of the suitability test of the statistical value model show the model used in this study is able to analyse the problem in the study. Partially, the results of statistical tests show that Free Assets and Expense Retrenchment affect the ability of companies in financial distress when conducting corporate turnaround. Whereas Severity, Company Size, Retrenchment Asset and CEO Turnover cannot affect the ability of companies in financial distress when conducting corporate turnaround and Operational Income cannot moderate the effect of Severity, Company Size, Free Asset, Asset Retrenchment, Expense Retrenchment and CEO Turnover on Corporate Turnaround. Simultaneously based on the F (F-statistical) test, all variables namely Severity, Firm Size, Free Assets, Asset Retrenchment, Expense Retrenchment and CEO Turnover can affect the ability of companies to conduct corporate turnaround
FACTORS AFFECTING COMPANY VALUE WITH DIVIDEND POLICY AS A VARIABLE MODERATING IN MANUFACTURING COMPANIES CONSUMPTION GOODS INDUSTRIAL SECTOR IN INDONESIA STOCK EXCHANGE
Full text linkThis reasearch is for examine and analyze the effect of debt policy, invesment decision, free cash flow, profitability, and liquidity to the company value partially and simultantly in consumer goods industry company listed in Bursa Efek Indonesia (Indonesia Stocks Exchange). And to examine and analyze dividend policy ability moderate the correlation between the variables of debt policy, invesment decision, free cash flow, profitability, and liquidity to the company value partially and simultantly in consumer goods industry company listed in indonesia Stocks Exchange. Population in this reaseacrh is goods industry company listed in Bursa Efek indonesia in 2012-2016. from 34 companies as the population, 11 companies are gotten as the sample by purposive sampling. Analyzing methode that is used in this reasearch is analysis of double linear regresion and residual test.The test result of first hypotheses simultantly shows that debt policy (DER), invesment decision (TAG), free cash flow (FCF), profitability (ROA), and liquidity (CR) affect significantly to the company value. And partially shows that variable of debt policy (DER), and profitability (ROA) affect positive significantly to company value. However, variable of invesment decision (TAG), free cash flow (FCF) and liquidity (CR) partially don’t affect to company value. The test result of second hypotheses shows that dividend policy (DPR) doesn’t able to moderate the correlation between debt policy (DER), invesment decision (TAG), free cash flow (FCF), profitability (ROA), and liquidity (CR) to the company value in consumer goods industry company listed in indonesia Stocks Exchange in 2012-2016
THE EFFECT OF LOCAL GOVERNMENT REVENUE (LGR), BALANCE FUND, CAPITAL EXPENDITURE AND FISCAL STRESS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENT IN THE DISTRICT / CITY OF SUMATERA UTARA PROVINCE
Full text linkThe purpose of this study was to analyse the effect of local government revenue (LGR), balance funds, capital expenditure, and fiscal stress partially on the financial performance of local governments in the districts / cities of North Sumatra Province. The population of this study is the regency / city of North Sumatra Province as many as 33 districts / cities with the observation year 2010 to 2017. Samples using saturated samples where the population as the sample. Data is processed using panel data regression statistical test methods. The results of this study prove that local government revenue (LGR), balance funds, and fiscal stress partially affect the financial performance of local governments in the districts / cities of North Sumatra Province. While capital expenditure does not affect the financial performance of regional governments in the districts / cities of North Sumatra Province
THE EFFECT OF THE UNDERSTANDING REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS ON REGIONAL GOVERNMENT ORGANIZATION PERFORMANCE WITH A LEADERSHIP STYLE AS A MODERATING VARIABLE IN INDRAGIRI HULU DISTRICT GOVERNMENT
Full text linkThis study aims to analyze the effect of Understanding the Regional Financial Accounting System, the Internal Control System influentially and partially influences the Regional Government Organizational Performance in the Indragiri Hulu Regency Government. And test the Leadership Style with moderating variables using the Residual Test. This type of research is causal associative research that is useful for analyzing the causal relationship between one variable with other variables using quantitative data types. The data used in this study are primary data obtained from questionnaires that have been distributed. The population in this study were 30 Organizations of the Regional Government of Indragiri Hulu Regency. Questionnaires were given as much as 4 for each local government agency in Indragiri Hulu Regency so the number of samples became 120 using the Purposive Sampling method, the method of data collection carried out which is by documentation techniques. The method of data analysis in this study is multiple linear regression with the help of Statistical Product and Service Solutions (SPSS) software. The results of the study show that the understanding of the Regional Financial Accounting System and the Intren Control System influence both partially and partially towards the Local Government Organizational Performance. While the Leadership Style cannot moderate the relationship of Understanding the Regional Financial Accounting System and Leadership Style cannot moderate the relationship of the Internal Control System to Local Government Organizational Performance
FACTORS THAT AFFECT ACCOUNTING INFORMATION SYSTEM PERFORMANCE AT CONSUMER GOODS COMPANIES IN MEDAN
Full text linkThe objective of the research was to analyze some factors which influenced the Performance Of Accounting Information System at Consumer Goods Companies in Medan. The Research used associative causal methods. The population was 287 IT Managers Of Consumer Goods In Medan, and all of them were used as the samples, using census sampling technique. The data were gathered by using questionnaires and analyzed by using multiple linear regression analysis with an SEM (Structural Equation Modeling) program. The result of the research showed that the involvement of users in the system development process, personal tecnical ability in information system, organization size, top management support, formalization of information system development, training and education program for users, and users’ satisfaction partially had significant effecton the performance of accounting information system. Simultaneously, the involvement of users in the system development process, personal technical ability in information system, organization size, top management support, formalization of information system development, training and education program for users, and users’ final satisfaction had significant effectthe performance of accounting information system
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON STOCK PRICES WITH GROWTH OPPORTUNITY AS A MODERATING VARIABLE IN RETAIL TRADE SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE
Full text linkThe purpose of this study is to examine the effect of the Working Capital to Total Asset (WCTA) ratio, Retained Earning to Total Assets (RETA), Earning Before Interest and Tax to Total Assets (EBITTA), and Total Assets Turn Over (TATO) partially and simultaneously to stock prices with Growth Opportunity as a moderating variable. The population of this research is 26 retail companies listed on the Indonesia Stock Exchange with observations from 2013 to 2017. This study uses saturated sampling. The analytical tool used is panel data regression and data processing using software Eviews 7. The results of this test show that the WCTA and RETA ratios partially have no significant effect while the EBITTA and TATO ratios have a significant effect on stock prices. The simultaneous ratio of WCTA, RETA, EBITTA, TATO has a significant effect on stock prices. Growth Opportunity can moderate the relationship between the ratio of WCTA, RETA, EBITTA to stock prices but cannot moderate the Total Assets Turn Over (TATO) on stock prices