International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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Analysis of Factors Affecting Local Original Income (PAD) Pakpak Bharat
Get PDFThe objective of the research was to analyze the influence of DAU (Block Grant), DAK (Special Grant), DBH (Profit Sharing Fund), BM (Capital Expenditure), and Population on PAD (Regional Generate Revenue) of Pakpak Bharat Regency. This is a descriptive quantitative research which describes its findings through explanation based on figures. The research population was 72 data obtained from budget realization report of Pakpak Bharat Regency for 6 (six) years from 2011 until 2016. The samples were taken by employing saturated sampling technique in which the whole population was taken as the samples. The data were analyzed by using multiple linear regression method. The results showed that Simultaneously, DAU, DAK, DBH, BM, and population influenced PAD of Pakpak Bharat Regency. Partially DAU and DAK influenced PAD of Pakpak Bharat Regency whereas DBH, BM, and Population did not have any influenc
THE INFLUENCE OF BUDGETING PARTICIPATION, BUDGET TARGET CLARITY, ORGANIZATIONAL COMMITMENT ON THE EMPLOYEE’S PERFORMANCE AT BINJAI MUNICIPAL ADMINISTRATION WITH JOB SATISFACTION AS MODERATING VARIABLE
Get PDFThe objective of the research was to find out and analyze the influence of budgeting participation, budget target clarity, and organizational commitment on the employee’s performance at Binjai Municipal Administration with job satisfaction as moderating variable. The research used causal method. The population was all personnel of Binjai Municipal Administration, and the samples were taken by using Slovin formula. It also used judgment samples consisted of Budget Users, Financial Administrative Officials, and Technical Activity Administrator in 33 SKPD (Regional Work Unit) of Binjai Municipal Administration. The data were gathered by distributing questionnaires and analyzed by using multiple linear regression analysis and residual test with an SPSS software program. The result of the research showed that, simultaneously and partially, budgeting participation, budget target clarity, and organizational commitment had significant influence on the employees’ performance at Binjai Municipal Administration. Job satisfaction as moderating variable could moderate the correlation of budgeting participation, budget target clarity, and organizational commitment with the employees’ performance at Binjai Municipal Administration
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE REVENUE OF HEALTH CARE RETRIBUTION BY APPLIYING BLUD FINANCIAL MANAGEMENT PATTERN AS MODERATING VARIABLE AT RSUD KARIMUN REGENCY
Get PDFThe purpose of this research is to analyze the influence of the quality of health services, human resource competence and the number of patient visits to the income levies health services at general hospital of Karimun Regency and to know and analyze the influence of the implementation of financial management pattern of public service agency. The type of this research is quantitative with associative causal method. This research was done using survey methods to disseminate the questionnaire and interview to all employees of general hospital of Karimun Regency. The population in this research is all employees at general hospital of Karimun Regency numbered as many as 472 people. The number of sample as many as 143 people. The data has been analyzed using multiple linear regression analysis and residual test. The results of this research showed that simultaneously the quality of health services, human resource competence and the number of patient visits significant effect against the acceptance of retribution health services. Partially the quality of health services, human resource competence and the number of patient visits have positive and significant impact on the income levies health services. financial management pattern of public service agency may moderate the relationship between the quality of health services, human resource competence and the number of visits patients with income levies health services at general hospital of Karimun Regency
ANALYSIS OF THE FACTORS WHICH INFLUENCE THE PERFORMANCE OF REGIONAL FINANCIAL PERSONNELS IN THE SAMOSIR DISTRICT ADMINISTRATION WITH WELFARE ALLOWANCE AS THE MODERATING VARIABLE
Get PDFThe objective of the research was to analyze the influence of Regional Government Accounting System Understanding , competency, financial administration, and regional government property management on the performance of regional financial personnel simultaneously and partially and to examine and analyze welfare allowance in moderating the correlation of regional government accounting system, competency, financial administration, and regional government property management with the performance of financial personnel. The research used associative causal quantitative method. It also used survey approach by distributing questionnaires to regional financial personnel in the Samosir District Government. The population was 151 financial personnel at 38 SKPDs, and the samples were taken by using census sampling technique. The data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that simultaneously regional government accounting system, competency, financial administration, and regional government property management had significant influence on the performance of financial personnel. Partially, regional government accounting system and regional government property management had positive and significant influence on the performance of financial personnel. Welfare allowance was able to mediate the correlation of regional government accounting system, competency, financial administration, and regional government property management with the performance of financial personnel
THE ANALYSIS OF FACTORS AFFECTING THE VALUE OF COMPANY WITH DEBT POLICY AS INTERVENING VARIABLES (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX)
No full textThe objective of the research is to analyze some factors which influenced the firm's value with debt. The company is listed in the Indonesia Stock Exchange in the period of 2014-2017. The research used causal method. The population was 144 companies, and 45 of them were used as the samples, taken by using purposive sampling technique, so that there would be 180 observation units. The data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that, simultaneously, Profitability, Firm Size, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) had significant influence on firm value. Partially, the variables of Profitability and Firm Size have positive and significant influence on firm value, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) have positive but insignificant influence on firm value. Debt to Equity Ratio (DER) has negative influence on firm value. Simultaneously, Profitability, Firm Size, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) Investment Opportunity Set (IOS) Partially, the variables of Profitability and Firm Size have positive influence on Free Cash Flow ( FCF), Sales Growth has a positive but insignificant influence on Debt to Equity Ratio (DER). Meanwhile, Investment Opportunity Set (IOS) has negative influence on Debt to Equity Ratio (DER), while Debt to Equity Ratio (DER) could not mediate the correlation of Profitability, Firm Size, Free Cash Flow (FCF), Sales Growth, and Investment Opportunity Set (IOS) with Firm Value
THE ANALYSIS OF FACTORS INFLUENCE THE PROFESSIONAL COMPETENCE OF ACCOUNTING TEACHER AT THE VACATIONAL SCHOOL IN LANGKAT REGENCY WITH MOTIVATION AS A MODERATING VARIABLE
Get PDFThe objective of the research was to analyze some factors which influenced professional competence of Accounting teachers at the SMK (Vocational Schools) in Langkat Regency with motivation as moderating variable. The research used causal associative method. The population was 45 SMK Accounting teachers in Langkat Regency as the respondents, and all of them were used as the samples (total sampling). Primary data were gathered by distributing questionnaire to the respondents and analyzed by using multiple regression analysis and residual test. The result of the research showed that educational background, training and development, academic supervision, compensation, and the use of information technology and communication simultaneously had positive and significant influence on professional competence of SMK Accounting teachers in Langkat Regency. Partially, educational background, training, and development had positive and significant influence on professional competence of SMK Accounting teachers in Langkat Regency, while academic supervision, compensation, and the use of information technology and communication did not have any significant influence on SMK Accounting teachers in Langkat Regency. Motivation was not able to moderate the correlation of educational background, training and development, academic supervision, compensation, and the use of information technology and communication with professional competence of SMK Accounting teachers in Langkat Regenc
ANALYSIS OF THE INFLUENCE OF GOOD GOVERNANCE FACTORS TO REGIONAL GOVERNMENT PERFORMANCE LANGKAT DISTRICT
Get PDFThe objective of the research was to analyze the influence of accountability, transparency, responsiveness, rule of law, efficiency and effectiveness on the performance of Langkat District Administration.The population was all Regional Government Work Units i.e. 104 people.The samples were taken by employing census method in which the whole population was taken as the samples.The hypothesis testing is done by using multiple linear regression testing assisted by SPSS (Statistical Package for Social Science) version 22. The results of this research are simultaneously accountability, transparency, responsiveness, rule of law, efficiency and effectiveness significantly influenced the performance of Langkat District Administration.Partially accountability, transparency, responsiveness, rule of law, efficiency and effectiveness have significant positive influence on the performance of Langkat District Administration
THE INFLUENCE OF LEVERAGE, CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
Get PDFThe objective of the research was to discover and analyze the influence of proxy in leverage with DAR (Debt to Total Asset Ratio) and DER (Debt to Equity Ratio), corporate governance proxy with proxy in managerial ownership, institutional ownership, independent commissariat, auditing committee and profitability with proxy in ROA (Return on Asset) and ROE (Return on Equity) on earnings management. The population consisted of 25 manufacturing companies in consumptive goods sector i.e. food and drink, cigarettes and pharmacy listed on Indonesia Stock Exchange from 2014-2016. The research employed census method in which the whole population was taken as the samples. The data consisted of secondary data i.e. quantitative data. The research results proved that (1) DAR and managerial ownership had positive and significant influence on earnings management; (2) DER and independent commissioners had positive yet insignificant influence on earnings management; (3) Auditing Committee and ROA had significant negative influence on earnings management; and (4) Institutional ownership and ROE had negative yet insignificant influence on earnings management
THE FACTORS WHICH INFLUENCE THE PUNCTUATION IN SUBMITTING LIALIBILTY REPORT OF SKPD EXPENDITURE TREASURERS WITH MANAGERIAL COMMITMENT AS MODERATING VARIABLE IN THE SERDANG BEDAGAI DISTRICT ADMINISTRATION
Get PDFThe objective of the research was to analyze the influence of human resources competency, education and training, work discipline, motivation and implementation of Regional Management Information System on the punctuality of the submission of expenditure treasurer’s liability report in the regional apparatus working unit of Serdang Bedagai Regency through leader’s commitment. This is a causal associative research. The research population was 47 regional apparatus working units with 94 respondents. The samples were taken by employing census method with primary data collected through questionnaires. All 94 questionnaires which were distributed (100%) were returned. The data were analyzed by applying multiple linear regression method and residual test. It was found out that the human resources competency; education and training, work discipline, motivation, and the implementation of Regional Management Information System simultaneously and partially influenced the punctuality of the submission of the expenditure treasurer’s liability report in Serdang Bedagai Regency. Leader’s commitment was a moderating variable which was abale to moderate the correlation of human resources competency; education and training, work discipline, motivation, and the implementation of Regional Management Information System with the punctuality of the submission of the expenditure treasurer’s liability report in Serdang Bedagai Regency
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)
Get PDFThe 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