International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
Not a member yet
250 research outputs found
Sort by
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON BANKING PERFORMANCE IN INDONESIA STOCK EXCHANGE WITH STOCK RETURN AS A MODERATING VARIABLE IN 2013-2017
Get PDFThe purpose of this study was to determine the effect of financial ratios on banking performance on the Indonesia Stock Exchange with stock returns as moderating variables for 2013-2017. The population in this study are all banking companies that have been publicly listed on the Indonesia Stock Exchange, with the period 2013-2017. Based on sample selection techniques, a total sample of 21 banking companies was listed on the Indonesia Stock Exchange in the 2013-2017 research period. This study uses secondary data, namely quantitative data obtained from the Indonesia Stock Exchange website. The results of the study are simultaneously and partially concluded that the independent variables (CAR, BOPO, NIM, NPL, LDR) have a significant effect of 29.8% on the dependent variable Y (ROA). Moderating test results show that the 5 independent variables have a significant effect on company size as a moderating variable and then, Return asset as a moderating variable has a significant effect on the relationship between independent variables on the dependent variable. In other words, company size is proven as a moderating variable that influences the relationship of independent variables with dependent variables. The conclusion is that there is an effect of the financial ratio on banking performance on the Indonesia Stock Exchange with stock return as a moderating variable for 2013-2017. It is suggested to the next researcher to examine the banking sector from various other financial aspects that affect financial performance. For companies it is recommended to pay attention to determining the optimal capital structure, positive company growth, and profitability to improve financial performance
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, FIRM SIZE AND PROFITABILITY ON FIRM VALUE IN TEXTILE AND GARMENT INDUSTRY SUBSECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2014-2016
Get PDFThis study aims to analyse the factors that influence firm value in the textile and garment industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016. The independent variables in this study are disclosure of Corporate Social Responsibility (CSR), leverage, firm size and profitability. While the dependent variable is firm value. This research is causal associative research. The population of this study were 18 companies which are textile and garment companies. The sampling technique used was purposive sampling with a total of 39 observations (13 companies x 3 years). The data analysis method used is panel regression analysis with the Eviews program. Based on the results of data analysis shows that partially, leverage (DER) and company size negatively affect firm value, while disclosure of CSR and profitability does not affect firm value. Simultaneously, disclosure of CSR, leverage, firm size and profitability jointly influence the firm value
FACTORS AFFECTING FIRM VALUE IN BANKING FIRM IN INDONESIA
Get PDFThe objective of this research was to examine and analyze the Effect of Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality on Company Values. This study also examined the effect of Profitability in moderating the relationship between Corporate Governance and Corporate Value. This research is causative research. The population in this research are banking companies listed on the Indonesia Stock Exchange in the period 2015-2017 with 43 companies. The sampling technique used was purposive sampling based on certain criteria. Based on these criteria, a sample of 41 companies with 3 years of observation was obtained so that the total sample number was 123. Based on data research by using multiple linear regression analysis and residual test for moderating variables. The results of the research show that Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality have an effect on the Company's Value simultaneously. While partially Institutional Ownership, Audit Committee, and Audit Quality have a significant effect on Company Value, while the Independence of the Board of Commissioners does not significantly influence the Company's Value. For the moderating variable, Profitability is not able to moderate the relationship of Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality towards Corporate Values
THE EFFECT OF ORGANIZATIONAL COMMITMENTS, UNDERSTANDING OF RISK BASED INTERNAL AUDIT, SUSTAINABLE EDUCATION AND AUDITOR MOTIVATION ON THE PERFORMANCE OF AUDITORS WITH SELF EFFICACY AS MODERATING VARIABLES IN THE SUMATERA UTARA PROVINCE
Get PDFThe objective of this study is to examine the factors that influence the performance of auditors at the Inspectorate of North Sumatra Province with self-efficacy as a moderating variable. This type of research is explanatory research using primary data. The population in the study were 34 functional auditors at the Inspectorate of North Sumatra Province. The data collection method was a census method by distributing questionnaires to obtain a total sample of 34 employees. Testing the research hypothesis using multiple linear regression analysis and testing the moderating variable using a test of the change in the coefficient of determination. The results showed that simultaneous organizational commitment, understanding of risk based internal audit, continuing education and auditor motivation together had a positive and significant effect on auditor performance. Partially the variable organizational commitment, continuing education and auditor motivation have a significant effect on auditor performance while the risk-based internal audit understanding variable has no significant effect on auditor performance. The self-efficacy variable is proven to moderate the relationship between organizational commitment, understanding of risk based internal audit, continuing education and auditor motivation on auditor performance
ANALYSIS OF FACTOR FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES IN REGISTERED BANKING COMPANIES IN INDONESIA STOCK EXCHANGE
Get PDFThe purpose of this study was to determine and analyse the effect of liquidity, capital adequacy ratio (CAR), growth, size, profitability on firm value and dividend policy as a moderating variable on banking companies listed on the Indonesia Stock Exchange. The population of this research is 43 companies listed on the Indonesia Stock Exchange with an observation year 2013 to 2017. The sample is 145 and selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that liquidity and capital adequacy ratios do not affect firm value while growth, size, profitability positively affect firm value in banking companies listed on the Indonesia Stock Exchange. Dividend policy is able to moderate the effect of liquidity, capital adequacy ratio, growth, size, profitability on firm value in banking companies listed on the Indonesia Stock Exchange
THE INFLUENCE OF LOCUS OF CONTROL, TURNOVER INTENTION AND AUDITOR PERFORMANCE ON DYSFUNCTIONAL AUDIT BEHAVIOR WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE ON AUDITORS IN PUBLIC ACCOUNTING FIRMS IN MEDAN AND PEKANBARU
Get PDFThis study aims to examine the influence of Locus of Control, Turnover Intention, Auditor Performance on Dysfunctional Audit Behavior. The indicators used to measure the Dysfunctional Audit Behavior are premature sign off, underreporting of time audits, replacement of audit procedures.This study took a sample at the Public Accountant Firmsrepresenting Medan and Pekanbaru which was registered with the Indonesian Institute of Certified Public Accountants in 2019. The method used was the Purposive Sampling method. Data analysis was carried out by data quality test and hypothesis testing used by multiple linear regression methods.The results of this study indicate that the three independent variables, namely Locus of Control, Turnover Intention and Auditor Performance simultaneously influence the Dysfunctional Audit Behavior, at P <0.05 (P = 0,000). The results of the study partially indicate that Locus of Control has a positive and significant effect on the Dysfunctional Audit Behavior, at P <0.05 (P = .015) with an effect of (ß = 0.280). Turnover Intention has a positive and significant effect on the Dysfunctional Audit Behavior, at P <0.05 (P = .011) with an effect of (ß = 0.726). Auditor performance has a positive and significant effect on the Dysfunctional Audit Behavior, at P <0.05 (P = .003) with an effect of (ß = 0.328). Moderating variables in this study are Organizational Commitment capable of moderating partially Locus of Control with a significance of 0.010, Turnover Intention with a significance of 0.026 and Auditor Performance with a significance of 0.033 to Dysfunctional Audit Behavior
FACTORS AFFECTING THE PERFORMANCE OF FINANCIAL ADMINISTRATION OFFICER OF REGIONAL APPARATUS ORGANIZATION (FAO-RAO) IN THE ENVIRONMENT OF THE ACEH SOUTHEAST REGENCY GOVERNMENT USING INFORMATION TECHNOLOGY AS A MODERATING VARIABLE
Get PDFThis study aims to: (1) analyse the dependent variable, namely the performance of financial administration officer of the regional apparatus organization(FAO-RAO) in the Southeast Aceh Regency Government by examining the independent variables in this study, namely: understanding of the accounting system, understanding of regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment. The following objectives are: (2) analysing moderating variables, namely the use of information technology which moderates the relationship between understanding the accounting system, understanding regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment with the performance of the Financial Administration Officer of the Regional Apparatus Organization . The population in this study is the Financial Management Officer, all populations are used as research samples. Data from this study are primary data consisting of questionnaires given directly to respondents and then collected on time. The data will be tried by the writer through multiple linear regression
THE EFFECT OF DIVIDEND POLICY, PROFITABILITY, LIQUIDITY AND FIRM SIZE ON FIRM VALUE IN MANUFACTURING COMPANIES OF FOOD AND BEVERAGE SUBSECTORS
Get PDFThe objective of this study is to determine and analyse the effect of dividend policy, profitability, liquidity and firm size partially and simultaneously on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population of this research is 10 food and beverage companies listed on the Indonesia Stock Exchange with observation years 2007 to 2017. The sample was selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that partially dividend policy, liquidity and firm size have a positive but not significant effect on firm value on food and beverage companies listed on the Indonesia Stock Exchange. Simultaneously, profitability has a positive and significant effect on firm value in food and beverage companies listed on the Indonesia Stock Exchange
ANALYSIS OF FACTORS AFFECTING FIRM VALUES WITH CSR DISCLOSURE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) IN 2014-2017
Get PDFThis study aims to analyze the effect of Leverage, Profitability, Firm Size, Institutional Ownership and Independent Commissioners on Firm Value with CSR Disclosure as a Moderating variable in companies listed on the Indonesia Stock Exchange in 2014 - 2017.The population in this study amounted to 160 companies. The sampling method used in this study was purposive sampling method and obtained as many as 58 sample companies that were the object of research. This type of research is quantitative descriptive by testing the classical assumptions and the Multiple Regression Analysis (MRA) test that uses two regression equations. The analysis shows that simultaneously all independent variables significantly affect the Firm Value. Partially, Leverage has a negative effect on Firm Value, Profitability and Firm Size has a significant positive effect on Firm Value. While Institutional Ownership and Independent Commissioners have no significant effect on Firm Value. CSR disclosure weakens the relationship between independent variables and firm value
THE INFLUENCE OF COMPETENCY OF HUMAN RESOURCES, IMPLEMENTATION OF FINANCIAL APPLICATION, AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD ON FINANCIAL STATEMENT QUALITY WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE
Get PDFThe objective of the research was to analyze the influence of competency of human resources, implementation of financial application, and implementation of government accounting standard on financial statement quality with organizational commitment as moderating variable. The research used causal method. The population was 35 SKPDs (Regional Work Units) which consisted of Financial Administrative Personnel and the staffs in the Finance Department in the North Sumatera Provincial Administration. The samples were 70 respondents, taken by using census sampling technique. Primary data were gathered by using questionnaires and processed by using multiple linear regression analysis. The result of the research showed that, simultaneously and partially, there was positive and significant influence of competency of human resources, implementation of financial application, and implementation of government accounting standard on financial statement quality in the North Sumatera Provincial Administration. Organizational commitment could moderate the correlation of the influence of competency of human resources, implementation of financial application, and implementation of government accounting standard with financial statement quality in the North Sumatera Provincial Administration