International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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THE EFFECT OF FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT ON THE PROPORTION OF DISKRESIONER FUND
Get PDFThe objective of the research was to analyze the influence of Local Financial Performance proxied by Local Dependency Ratio, Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio with the Status of Regional Head as moderating variable on the Proportion of Discretionary Fund. The population was 51 districts/cities of North Sumatera Province that were approaching the election of regional heads (Pilkada) from 2010 to 2015, and all of them were used as the samples, taken by using saturated sampling technique. The data were analyzed by using multiple regression and residual test. The result of the research showed that the variables of Local Dependency Ratio, Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio simultaneously had significant influence on the Proportion of Discretionary Fund. Partially, the variable of Local Dependency Ratio did not have any influence on the Proportion of Discretionary Fund, while the variables of Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio had positive and significant influence on the Proportion of Discretionary Fund. The status of Regional Heads could not moderate the influence of the variables of Local Dependency Ratio, Intergovernmental Revenue, SiLPA’s Financing, and Fiscal Space Ratio on the Proportion of Discretionary Fund
FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS IN MEDAN CITY GOVERNMENT
Get PDFThis study aims to determine and analyze the influence of Human Resource Competence, Organizational Commitment, Internal Control System, Information Technology and Reconciliation data partially influence the quality of financial statements in Medan city government. The type of this research is causal and the object of this research is all accounting entity in Medan City Government which amounts 56 Unit Working Area (SKPD). The data used is the primary data by using the questionnaire in the spread. Using a quantitative approach and data analysis using SEM model software LISREL. Partial results, Human Resource Competence, Organizational Commitment, Internal Control System, Information Technology and Data Reconciliation have a positive significant effect on the quality of financial statements
THE FACTORS WHICH INFLUENCE THE EFFECTIVENESS OF SAKIP IMPLEMENTATION WITH WORK CULTURE AS MODERATING VARIABLE IN THE TEBING TINGGI MUNICIPAL GOVERNMENT
Get PDFThe objective of the research was to analyse and examine the influence of SAKIP guidelines, regional government’s commitment, central government’s support, and strategic planning on the effectiveness of SAKIP implementation with work culture as moderating variable in the Tebing Tinggi Municipal Government. The research used comparative causal method. The population was the government employees who did organizing and reporting program in 31 SKPD (Regional Work Unit) in the Tebing Tinggi Municipal Government, and all of them were used as the samples, taken by using census sampling technique. Primary data were gathered by distributing 62 questionnaires to the SKPD Secretaries and the Heads of Sub-Departments of Planning and Finance in each SKPD, and 60 questionnaires were returned. The data were processed by using Structural Equation Modeling (SEM). The result of the first hypothesis showed that SAKIP guidelines, regional government’s commitment, central government’s support, strategic planning, and work culture had positive and significant influence on the effectiveness of SAKIP implementation. The result of the hypothetical test on moderation effect showed that work culture could moderate the correlation between SAKIP guidelines and the effectiveness of SAKIP implementation and could moderate the correlation between regional government’s commitment and the effectiveness of SAKIP implementation. On the other hand, it could not moderate the correlation between, central government’s support and the effectiveness of SAKIP implementation and could not moderate the correlation between strategic planning and the effectiveness of SAKIP implementation
AN ANALYSIS ON THE INFLUENCE OF THE CHARACTERISTICS OF A COMPANY ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) WITH THE SIZE OF BOARD OF COMMISSIONERS AS MODERATING VARIABLE
Get PDFINFLUENTIAL FACTORS TOWARDS TAX AVOIDANCE BY COMPANY SIZE AS CONTROL VARIABLE IN MINING COMPANY LISTED ON INDONESIAN STOCK EXCHANGE
Get PDFThis research was constituted the background for the issue and phenomena of tax avoidance in Indonesia. The objective of the research was to analyze the influence of business strategy, profitability, and leverage on tax avoidance, in the research firm size as the variable of control. The research used quantitative design, and the samples were 34 companies, taken by using purposive sampling technique. Secondary data were obtained from mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016 and analyzed by using multiple linear regression analysis. The result of the research showed that business strategy, profitability, and leverage simultaneously had significant influence on tax avoidance in mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016. Business strategy and profitability partially had positive and significant on tax avoidance, while leverage partially did not have any significant influence on tax avoidance. Firm size as the variable of control had positive and significant influence on tax avoidanc
THE INFLUENCE OF GOOD CORPORATE GOVERNANCY MECHANISM ON COMPANY PROFIT MANAGEMENT AS MODERATING VARIABLES (EMPIRICAL STUDY ON REAL ESTATE AND PROPERTY COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2010 - 2015)
Get PDFEFFECT OF DEBT PROPORTION, AGE OF COMPANY, KAP SIZE, COMPANY SIZE, SWITCHING AUDITOR, AND AUDITOR OPINION ON AUDIT DELAY IN COMPANIES SERVICES REGISTERED ON THE IDX YEAR 2008-2016
Get PDFThe purpose of this study was the analysis of determinants effect audit delay: study case of service firm registered on BEI . The independent variables of this study are debt ratio, firm age, KAP size, firm size, auditor switching, and opinion audit and the dependent variable of this study is the audit delay.
The sampling technique used in this study was purposive sampling in which the number of samples obtained in this study were 30 service companies with 270 sample data observations as the unit of analysis (30 x 9 years). This observation use different software like eviews. The result shows that there is an effect of debt ratio, firm age, and KAP size to audit delay partialy. The other result shows that there is uneffectiveness of firm size, auditor switching, and opinion audit to audit delay partialy. But if all the independent variable are used to effect audit delay. The result shows that all the independent variable effect to audit delay
THE INFLUENCE OF PROFESSIONAL DEVELOPMENT, ROLE OF THE INTERNAL AUDIT FUNCTION, EXPERIENCE OF UNDERSTANDING THE RISK BASED INTERNAL AUDIT WITH SELF EFFICACY AS A MODERATING VARIABLE ON THE INSPECTORATE OF SUMATERA UTARA PROVINCE
Get PDFRisk Base Internal Audit (RBIA) is a methodology used by the internal audit function to provide confidance that risk appetite (an acceptable risk to the organization). This research aimed to know the influence of professional development, role of internal audit function, experience to the understanding of risk based internal audit at the Inspectorate of North Sumatera Province and to know the self efficacy in moderating the influence of professional development, role of internal audit function, experience to the understanding of risk based internal audit at the Inspectorate of North Sumatera utara. This type of research is causality research with the sampling technique used is census. There are 85 APIP as respondents. The data used is the primary data using the questionaire. Result of research indicate 1) professional development, and role of internal audit function have a significant positive effect on understanding of risk based internal audit, while experiace has positive effect insignificant to understanding of risk based internal audit. 2) self efficacy is not able to moderate the influence of professional development, role of internal audit function, and experience in the underatanding of risk based internal audit at the Inspectorate of North Sumatera Province
ANALYSIS OF FACTORS THAT CAN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY (CSR) WITH EFFECTIVENESS OF THE AUDIT COMMITTEE AS A MODERATING VARIABLE IN PT BANK SUMUT
Get PDFThe objective of the research was to find out and to analyze the influence of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio on CSR (Corporate Social Responsibility) at PT Bank Sumut simultaneously and partially and whether the Effectiveness of Audit Committee could moderate the correlation of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio with CSR at PT Bank Sumut. The research used causal comparative method. The population was 25 Branch Offices of PT Bank Sumut in each district/town in North Sumatera which carried out CSR program. The samples were taken by using census sampling technique. The result of the research showed that, simultaneously, Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio had significant influence on CSR. Partially, Profit Management had significant influence on CSR, Firm Size had significant influence on CSR, Return on Equity did not have any significant influence on CSR, Return on Assets had significant influence on CSR, Non-Performing Loans did not have any significant influence on CSR, Loan to Deposits Ratio had significant influence on CSR, Net Interest Margin had significant influence on CSR, Leverage did not have any significant influence on CSR, and Capital Adequacy Ratio had significant influence on CSR at PT Bank Sumut. The effectiveness of Audit Committee was not moderating variable which moderated the correlation of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio with CSR at PT Bank Sumut
INFLUENCE OF INFORMATION TECHNOLOGY, RELIABILITY AND CHARACTERIZATION OF MANAGEMENT ACCOUNTING SYSTEM (MAS) ON MANAGERIAL PERFORMANCE WITH TRUST ON TECHNOLOGY OF ACCOUNTING INFORMATION SYSTEMS AS MODERATING VARIABLES (EMPIRICAL STUDY IN INSURANCE COMPANIE
Get PDFGood managerial performance is obtained through a provision of good information as well. The existence of good information obtained through many factors. Factors that can provide good information for the company are information technology, interdependence, and the characteristics of the system. Given these factors enabled the manager will be able to make good decisions as well so that ultimately improve managerial performance. But besides that, the existence of the trust factor on the accounting information
system technology can also provide a strong influence on the relationship between the factors mentioned above. This study aims to investigate the influence of information technology, interdependence, and the characteristics of management accounting systems to managerial performance with confidence on accounting information systems technology as a moderating variable. This type of research is a quantitative study using census method. The population in this study were employees of insurance companies in IT are registered in the General Insurance Association of Indonesia Branch field. Data collection techniques by distributing questionnaires. The data used is primary data in the form of answers from respondents. Before testing the first hypothesis testing data quality in the form of test validity and reliability testing. Then performed classical assumption. Hypothesis testing using the F test Overall the independent variables significantly influence managerial performance. While confidence in the technology information accounting system can do serve as a moderating variable that affects the relationship between the independent variable on the dependent variable