International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
Not a member yet
250 research outputs found
Sort by
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAIPERUSAHAANDENGAN LEVERAGE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThe aim of this research was to test and to analyze the factors that influence the firm value, represented by its currentratio, return on equity, price earning ratio, investment opportunityset, institutional ownership, manager ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover, operational profit marginand the leverage as moderating variable in chemical and basic industrynsector listed on the Indonesia Stock Exchange either partiallyand simultaneously. The population of this research was 63chemical and basic industry companies registered in Indonesia Stock Exchange from 2011 until 2014. Thesample was selected by using stratified random samplingmethod amounted to 58 companies, so that was gotten 232 observation as the sample research. The data were processed using the test methods Kaiser – MeyerOlkin (KMO) for thefirst hypothesis and the method of multiple linear regression statistical tests for thesecond hypothesis, and the residual test for the third hypothesis by using SPSSsoftware. The research results prove the first hypothesis that the currentratio, institutional ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover andoperational profit marginaffect the value of the company through the test factors, and the secondhypothesis that the currentratio, institutional ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover andoperational profit marginsimultaneously affect the value of the company and aspartial only currentratio, gross profit margin dantotal asset turnover variables that affect the value of the company. Whenleverage is used as a moderating variable, the leverage is not the variable which moderatingthe correlation between the variable of currentratio, institutional ownership, inventory turnover, net profit margin,gross profit margin, total asset turnover andoperational profit marginwith the firm value in manufacturing companies engaged in the chemical and basic industry sector company registered in the Indonesian stock exchange
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF GOVERNMENT FINANCIAL STATEMENTS OF BINJAI CITY WITH WORK MOTIVATION AS MODERATING VARIABLES
Get PDFThis study objective of the research was to analysethe influence of quality of human resources, the implementation of regional financial information systems, internal control system and the implementation of government accounting standards on the quality of financial statements in the Binjai City Government with work motivation as a moderating variable. The research used comparative causal method. The population and sample in this research are Head of Unit work of Local Government (SKPD), Finance Administration Official of SKPD and SKPD Expenditure Treasurer amounting to 99 (ninety nine) persons in 33 (thirty three) SKPD as Binjai City. The data were processed by using Smart Partial Least Square (PLS) program. The results of this study indicate that the quality of human resources, the implementation of regional financial information systems, internal control system, the implementation of government accounting standards and work motivation significantly influence the quality of financial statements, while the implementation of government accounting standards have no significant effect on the quality of financial statements
FACTORS AFFECTING THE QUALITY OF THE GOVERNMENT’S PERFORMANCE ACCOUNTABILITY REPORT WITH GOVERNMENT’S INTERNAL CONTROL SYSTEM AS A MODERATOR VARIABLE AT NORTH LABUHAN BARU DISTRICT
Get PDFThe purpose of the study was to recognize and analyze the influences of performance-based budgeting, resources capacity, and the role of the government's internal oversight apparatus on the quality of government institution performance accountability report at North Labuhan Batu District, simultaneously and partially, with government internal control system as moderator variable. The type of the study was an associative study. The population of the study was financial administration officers, head of the program sub-section and treasurer of North Labuhan Batu District with 120 respondents. The results of the study have proved that simultaneously, performance-based budgeting, resources capacity, and the role of the government' internal Significantly oversight apparatus influences the quality of government institution performance accountability report at North LabuhanBatu District. Partially, resources capacity positively and Significantly influences the quality of government institution performance accountability report at North LabuhanBatu District, but performance-based budgeting and the role of the government's internal oversight apparatus insignificantly influences the quality of government institution performance accountability report at North LabuhanBatu District. Meanwhile government internal control system could not moderate the relationships between performance-based budgeting, resources capacity, and the role of the government's internal oversight apparatus with the quality of Government's Institution Performance Accountability Report at North LabuhanBatu District
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE MOTOR VEHICLE TAX REVENUE WITH PDRB AS MODERATING VARIABLE IN NORTH SUMATERA
Get PDFMotor vehicle tax is one of the Regional Government’s tax revenues which are obtained from motor vehicle ownership and/or possession. The revenue of motor vehicle tax cannot be realized since its development is significantly fluctuating. The objective of the research was to find out some factors (population, the number of motor vehicles, consumption, investment, and inflation) which influenced motor vehicle tax which PDRB (Gross Regional Domestic Revenue) as moderating variable. The data were analyzed by using time series (2012-2016) in North Sumatera Province. The result of the research showed that, simultaneously, population, the number of motor vehicles, consumption, investment, and inflation had significant influence on motor vehicle tax. Partially, population, the number of motor vehicles, and investment had positive and significant influence on motor vehicle tax, but consumption and inflation did not. PDRB could not moderate the correlation of population, the number of motor vehicles, consumption, investment, and inflation with motor vehicle tax
EFFECT OF COMPANY FINANCIAL RATIO, PRICE EARNING RATIO ON STOCK RETURN AND EARNING PER SHARE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Get PDFThe objective of the study was to test and analyze the influence of Company’s Financial Ratio and Price Earning Ratio simultaneously and partially on Stock Return with Earning Per Share as moderating variable in Manufacture Companies listed in IDX (Indonesia Stock Exchange). The data were gathered by using secondary data. The population was manufacture companies listed in IDX, and42 of them were used as the samples. The data were analyzed by using multiple linear regression analysis and residual regression analysis. The result of the study showed that the variables of Financial Ratio (Leverage, Liquidity, and Probability) and Price Earning Ratio simultaneously had significant influence on the variable of Stock Return, the variables of Leverage and Liquidity partially did not have any influence on Stock Return, and the variables of Profitability and Price Earning Ratio partially had significant influence on Stock Return in Manufacture Companies listed in IDX. The variable of Earning Per Share as moderating variable would be able to strengthen the correlation of Leverage, Liquidity, Profitability, and Price Earning Ratio with Stock Return in Manufacture Companies listed in IDX
THE INFLUENCE OF THE GUIDELINE OF INTERNAL CONTROL, THE USE OF INFORMATION TECHNOLOGY AND COMPETENCE OF HUMAN RESOURCES ON QUALITY OF FINANCIAL STATEMENT IN SERDANG BEDAGAI REGENCY WITH COMMITMENT OF ORGANIZATION AS THE MODERATING VARIABLE
Get PDFThe research objective is to test and analyze the influence of the guideline of internal control, the use of information technology, and competence of human resources,on the quality of financial statement in Serdang Bedagai Regency with commitment of organization as the moderating variable. The research is a causal research. The population of the research is 47 SKPD (Regional Working Unit) in the government of Serdang Bedagai Regency. Totally 94 population is taken as the research samples. The result of the research showed that the guideline of internal control, the use of information technology, and competence of human resources simultaneously and partially have a positive and significant influence on the quality of financial statement in Serdang Bedagai Regency. Commitment of organization as moderating variable can moderate the correlation of the internal control, the use of information technology, and competence of human resourceswith the quality of financial statement in Serdang Bedagai Regency
ANALYSIS OF FACTORS AFFECTING THE SUCCESS IN APPLYING ACCRUAL-BASES GOVERNMENT ACCOUNTING STANDARD WITH REGIONAL MANAGEMENT INFORMATION SYSTEM AS A MODERATING VARIABLE IN MEDAN MUNICIPAL GOVERNMENT
Get PDFThe objective of the research was to find out 1) the influence of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual on the Success in Applying Accrual-Based SAP (Government Accounting Standard) in Medan Municipal Government and 2) Regional Management Information System in moderating the correlation of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual with the Success in Applying Accrual-Based SAP in Medan Municipal Government. The research used causality method. The population was 57 SKPD (Regional Work Units) of Medan Municipal Government, and all of them were used as the samples (census sampling). Primary data were gathered by using survey method and distributing questionnaires to the respondents of each SKPD of Medan Municipal Government and analyzed by using Bayes method and interaction approach for moderating variable. The result of the research showed that 1) Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual had positive and significant influence on the Success in Applying Accrual-Based SAP in Medan Municipal Government, and 2) Regional Management Information System could moderate the correlation of Organizational Commitment and Accrual-Based Manual, but it could not moderate the correlation of Human Resources and Communication with Applying Accrual-Based SAP in Medan Municipal Government
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY, IMPLEMENTATION OF ACCRUAL-BASE GOVERNMENT ACCOUNTING STANDARD, AND THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM ON THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT
Get PDFTHE FACTORS AFFECTING THE TREASURERS’ PERFORMANCE REGIONAL WORK UNIT IN SAMOSIR REGENCY AND MOTIVATION AS MODERATING VARIABLE
Get PDFThe objective of the research was to examine and to analyze the influence of Education, Training, and Clarity of Role on the treasurers’ performance at SKPD (Regional Work Unit) in Samosir Regency and motivation as moderating variable. The type of this research was causality research. The population was the treasurers of revenue, treasurers of expenditure, assistant treasurers of revenue, and assistant treasurers of expenditure in all SKPDs in Samosir Regency. There are 81 respondents from 38 SKPDs. This research used census method. This research used primary data of the questionnaire results given to the respondents. The data were analyzed by using multiple linear regression analysis and residual test. The results of the research showed that Education, Training and Clarity of Role simultaneously and partially had significant influence on treasures’ performance at the SKPDs in Samosir Regency. Motivation can moderate the correlation of Education, Training and Clarity of Role with treasures’ performance at the SKPDs in Samosir Regency
THE ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE, COMPANY SIZE, OWNERSHIP STRUCTURE, LEVERAGE AND COMPANY GROWTH ON COMPANY VALUES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED IN IDX 2012-2016 PERIOD
No full textThis study aims to determine and analyze the factors that influence the value of the company in the food and beverage industry sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial performance through profitability ratios namely return on equity (ROE), company size, institutional ownership, managerial ownership, leverage (debt to equity ratio) and company growth. This research is causal associative research using secondary data. The population of this study is as many as 14 companies which are food and beverage companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling technique used was side purposive with the number of 70 observations (14 companies x 5 years). The data was processed using the multiple linear regression statistical test method using SPSS software (Statistical Package for the Social Science). The results of this study prove that the variables of return on equity (ROE), company size, institutional ownership, managerial ownership, leverage (debt to equity ratio) and company growth simultaneously affect the value of the company. Partially return on equity (ROE) and leverage (debt to equity ratio) that affect the value of the company, while the rest, namely the variable size of the company, institutional ownership, managerial ownership and company growth does not affect the value of the company