International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF THE EFFECT OF ASSETS GROWTH AND CAPITAL STRUCTURE ON PROFITABILITY WITH MANAGEMENT OWNERSHIP AS A MODERATING VARIABLE IN REAL ESTATE AND PROPERTY COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2011-2013
Get PDFThe objective of the study was to analyze the influence of asset growth and capital structure on profitability with management ownership as moderating variable at real estate and property companies listed in the Indonesia Stock Exchange, in the period of 2011-2013. The samples consisted of 38 companies with 114 analysis units, taken by using saturated or census sampling technique when the population was used as the samples. The data were gathered by conducting documentary study; secondary data were financial statement and annual report, which were publicized through website.idx.co.id, stock price, and composite stock price index. The gathered data were analyzed by using multiple linear regression analysis and residual analysis for moderating variable. The result of the research showed that, simultaneously and partially, asset growth and capital structure had significant influence on profitability at real estate and property companies listed in the Indonesia Stock Exchange, in the period of 2011-2013. It was also found that management ownership was able to moderate (enforce) the correlation of asset growth and capital structure with profitability at real estate and property companies listed in the Indonesia Stock Exchange, in the period of 2011-2013
FACTORS AFFECTING DIVIDEND POLICY WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLES IN CONSUMER GOODS INDUSTRY COMPANY IN INDONESIA
Get PDFThe problem in this research is whether Profitability (ROA), Leverage (DER), Liquidity (CR), Size and Free Cash Flow (FCF) have an effect on Dividend Policy simultaneously and partially and whether Managerial Ownership can moderate the influence of Profitability ROA), Leverage (DER), Liquidity (CR), Company Size (Size), and Free Cash Flow (FCF) against Dividend Policy. This study aims to conduct an empirical study of the factors that affect the company's dividend policy.
The population in this study are all consumer goods industry in Indonesia listed on the Indonesia Stock Exchange (BEI) in 2012-2016 as many as 34 companies. The sample selection is done by purposive sampling method obtained 11 companies that the research samples. Sources of data in this research is secondary data obtained from the official website www.idx.co.id and www.sahamoke.com. Method of data analysis of this research is to use the classical assumption, hypothesis testing, coefficient of determination test, and residual test using SPSS version 22.
The results showed that simultaneously Profitability (ROA), Leverage (DER), Liquidity (CR), Size (Size), and Free Cash Flow (FCF) have significant (0.001 <0.05) effect on Dividend Policy. Variable Leverage (DER) has a negative effect on Dividend Policy. Corporate Size Variable significantly influence Dividend Policy. Profitability (ROA), Liquidity (CR), and Free Cash Flow (FCF) variables have no significant partial effect on Dividend Policy. The results of this study indicate that the variable Managerial Ownership is not able to moderate the relationship between Profitability (ROA), Leverage (DER), Liquidity (CR), Company Size (Size), and Free Cash Flow (FCF) with Dividend Polic
EFFECT OF TRAINING, USE OF SIPKD, COMPETENCE AND INTERNAL CONTROL ON QUALITY OF FINANCIAL STATEMENTS IN SKPD BIREUEN REGENCY WITH STYLE LEADERSHIP AS VARIABLES MODERATING
Get PDFThe objective of the research was to analyze the influence of training, the use ofinformation system, regional financial management, competence, and internal control onfinancial statement quality with leadership style as moderating variable. The research usedassociative causal method, using primary data and questionnaires. The population was 94financial managers and treasuers. The data were analyzed by using multiple linear regressionanalysis and moderating variable with residual test. The result of the research showed that,simultaneouly training, the use of information system, regional financial management,competence, and internal control had siginifant influence on financial statement quality.Partially, training, the use of information system, regional financial management,competence, and internal control had siginifant influence on financial statement quality.Leadership style could not moderate the correlation of training, the use of informationsystem, regional financial management, competence, and internal control with financialstatement quality
DETERMINATION OF EARNINGS MANAGEMENT WITH FREE CASH FLOW AS A MODERATING VARIABLE IN GOODS CONSUMER COMPANIES IN INDONESIA STOCK EXCHANGE
Get PDFThis study aims to (1) Test and analyze the influence ofCsR, CR, NPM, ROA, DER, DAR, Institutional Ownership and IndependentBoard ofCommissioners partially on Earnings Management at Consumer Goods.(2)to find outwhetherFree Cash Flowcanmoderate the effect of financial performance(CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and IndependentBoard of Commissioners) toEarnings Management in Consumer Goods.The company is listed on the Indonesia Stock Exchange in 2013-2016 as many as 37 companies.The method of the sample was conducted by the survey that has complete data during the observation period.From the observations, companies can be used as a sample of 32 companies.The source of data comes from the official website of the Indonesia Stock Exchange that is www.idx.co.id.Analyticalmethods used aremultiple linearregression analysis and residual tests.The results of this study indicate that (1)Partially indicating that:(a)Variables ofCR, DER, DAR and institutional ownershiphave nosignificanteffect on Earnings Management in Consumer Goods company.(b)VariableCsR, ROA andindependent board of commissioners have a positive and significant influence on Earnings Management in Consumer Goodscompany.(c) VariableNPM has a negative and significant effect on Earnings Management in Consumer Goods company.(2) Free Cash Flow not moderate the effect of financial performance(CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and IndependentBoard of Commissioners) toEarnings Management in Consumer Goods
ANALYSIS OF THE FACTORS THAT INFLUENCE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN CONSUMPTION INDUSTRIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX)
Get PDFThis study aims to examine and analyze the effect of profitability, debt to equity ratio, firm size, reputation of public accounting firm, audit committee and managerial ownership on timeliness of financial statement submission. This research was conducted at manufacturing industry sector of consumer goods sector in 2012-2016 at Indonesia Stock Exchange. Methods of research data using nonparticipant observation method, by analyzing the annual report and audit financial statements obtained. Data analysis method is logistic regression analysis, with hypothesis testing done by multivariate test. The result of the research shows that profitability and audit committee have positive effect on the timeliness of financial statement submission, while leverage, company size, reputation of public accountant office and managerial ownership have no effect on the timeliness of financial reporting. With this research, it is expected to provide significant implications for the parties concerned in assessing and predicting the timeliness of financial statement submission
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FRAUD IN THE AGENCIES OF DAIRI DISTRICT ADMINISTRATION
Get PDFThis research was purposed to explore the perceptions of government officials in government institutions regarding the tendency of fraud in the government sector by testing and analyzing the influence of leadership style, compensation suitability, internal control system, enforcement, organizational ethical culture and organizational commitment to fraud in Dairi district government institution. This research is a causality research by using survey method. The population in this research is the treasurer and the official of commitment authority who amounted to 94 respondents but only 86 respondents returned it. Analysis method using multiple linear regression analysis. Sampling method using census method where the entire population in this research used as sample research. The result showed that compensation suitability, internal control system, enforcement, organizational erhical culture and organizational commitment influenced fraud in the environment of Dairi district government institution
THE INFLUENCE OF REGIONAL GENERATED REVENUES, BLOCK GRANT, SPECIAL GRANT, FUND SHARING, PROVINCIAL GOVERNMENT TRANSFER, AND EXTRA BUDGET CALCULATION ON CAPITAL EXPENDITURE IN DISTRICTS/TOWNS OF NORTH SUMATERA WITH GROSS REGIONAL DOMESTIC PRODUCT AS MODERATING
Get PDFThe objective of this study was to analyze the influence of Regional Generated Revenues (PAD), Block Grant (DAU), Special Grant (DAK), Fund Sharing (DBH), Provincial Government Transfer (TPP), and Extra Budget Calculation (SiLPA) on Capital Expenditure with Gross Regional Domestic Product (PDRB) as moderating variable . The research used qualitative causal associative method with secondary data. The population was 198 data obtained from actual budget report of 33 districts/towns in North Sumatera within 6 years (2010- 2015), and the sample were taken by using cencus sampling technique. The data were analyzed by using multiple linear regression analysis and residual test.. The result of the research showed that, simultaneously, PAD, DAU, DAK, DBH, TPP and SiLPA had the influence of Capital Expenditure. Partially, PAD, DAU, DAK, TPP and SiLPA had significant influence of Capital Expenditure in Districts/Towns in North Sumatera. Gross Regional Domestic Product could not moderate the correlation of Regional Generated Revenues, Block Grant, Special Grant, Fund Sharing, Provincial Government Transfer, and Extra Budget Calculation with Capital Expenditur
FACTORS AFFECTING CREDIT DISTRIBUTION IN RURAL PEOPLE'S BANK IN SUMATERA UTARA PROVINCE WITH RETURN RATIO ON ASSET AS INTERVENING VARIABLES
Get PDFTHE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) MODERATION ON A CORRELATION BETWEEN FUNDAMENTAL FACTORS TO THE DIVIDEND POLICY
Get PDFThe research objective is to analyze the influence of moderation of the Good Corporate Governance (GCG) on the correlation among fundamental factors (liquidity, leverage, profitability, sale growth, firm size, operation of cash flow, profit volatility, capital expenditure, and detained profit) simultaneously and partially on dividend policy in non-financial companies. The population was 376 non-financial companies listed in the Indonesia Stock Exchange from 2009 to 2013. The samples were 20 companies with 100 units of analysis selected based on purposive sampling method. The data were analyzed by using the multiple-linear regression analysis and the residual test with an SPSS software program. The research result proved that simultaneously fundamental factors (liquidity, leverage, profitability, sale growth, firm size, operation of cash flow, profit volatility, capital expenditure, and detained profit) did not influence dividend policy in non-financial companies. Partially, all independent variables did not influence significantly dividend policy. Good Corporate Governance variable was the moderation variable which significantly strengthened fundamental factors with dividend policy of non-financial companies
FACTORS THAT INFLUENCE THE APPLICATION OF UNIT WORKING BUDGET OF MEDAN CITY GOVERNMENT WITH MONITORING AND EVALUATION AS A MODERATING VARIABLE
Get PDFThe objective of this study was to analyze the influence of the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation with monitoring and evaluation as moderating variable on the budget absorption of Medan City Government. The study used causal research method. The population was 57 SKPDs (Regional Work Unit) that consisted of PPK-SKPD (Financial Management Official of SKPD) and treasurers of Medan City Government, and all of them were used as the samples (census sampling). Primary data were gathered by using questionnaires. Hypothesis was tested by using multiple regression analysis and moderating test with residual test. The result of the study showed that the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation had significant influence on the budget absorption simultaneously. Partially, the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation had significant influence on the budget absorption. Monitoring and evaluation as moderating variable could not moderate the correlation of the budget planning, quality of human resources, bureaucratic reform, work discipline and motivation with the budget absorption of Medan City Government