International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
Not a member yet
250 research outputs found
Sort by
ANALYSIS OF THE EFFECT OF PARTICIPATIVE BUDGET ON BUDGET GAP IN APBD ASAHAN DISTRICT WITH ASIMETRY INFORMATION, ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL CULTURE, AND INDIVIDUAL CAPACITY AS MODERATION VARIABLES
Get PDFThe purpose of this study was to analyze and determine the effect of participative bugeting to budgetary slack with moderation variables, information asymmetry, organizational commitment, organizational culture and individual capacity through research of causality type. The population in this study are Civil Servants (PNS) who work in the Government of Asahan District who have middle and lower positions (Echelon III and IV). The sample of respondents was chosen with non probability sampling and determination of amount of samples with Slovin formula obtained 230 respondents. Data were collected by survey method through questionnaire and analyzed by t test and interaction test (moderation regression analysis). The results showed that participative bugeting had a significant and positive effect on the budgetary slack. Information asymmetry and organizational culture strengthen, while organizational commitment weakens the relationship between participative bugeting and budgetary slack. Individual capacity is unable to moderate the relationship between participative bugeting and budgetary slack
THE INFLUENCE OF UNDERSTANDING ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARD, THE USE OF SAIBA APPLICATION, AND COMPETENCE ON THE EFFECTIVENESS OF MAKING FINANCIAL STATEMENT WITH MANAGEMENT COMMITMENT AS MODERATING VARIABLE IN THE WORK UNITS OF THE MINIS
Get PDFThe objective of the research was to analyze the influence of understanding accrual-based government accounting standard, the use of SAIBA application, and competence on the effectiveness of making financial statement with management commitment as moderating variable in the Working Unit of the Minister of Religious Affairs as the work partner of KPPN, Tebing Tinggi. The population was 74 financial statement makers the consisted of PPK and SAIBA operators in the Working Unit of the Minister of Religious Affairs as the work partner of KPPN, Tebing Tinggi, and the samples were taken by using census sampling technique. Primary data were gathered by distributing 74 questionnaire sheets and 72 of them were returned and analyzed by using Structural Equation Modeling Partial Least Squares (SEM-PLS). The result of the research showed that understanding accrual-based government accounting standard, the use of SAIBA application, competence, and management commitment had positive and significant influence on the effectiveness of making financial statement. Management Commitment as moderating variable could not moderate the correlation between understanding accrual-based government accounting standard and the effectiveness of making financial statement, between the use of SAIBA application and the effectiveness of making financial statement, and between competence and the effectiveness of making financial statement
THE INFLUENCE HUMAN RESOURCES QUALITY, REGIONAL MANAGEMENT INFORMATION SYSTEM IMPLEMENTATION, ROLE EXPLANATION AND MOTIVATION OF LOCAL EXPENDITURE PERFORMANCE IN SERDANG BEDAGAI REGENCY
Get PDFThe objective of the research was to examine and to analyze the influence of Human Resources Quality, SIMDA (implementation of Regional Management Information System), Clarity of Role, and motivation on the performance of treasurers expenditure of SKPD (Regional Work Unit) in Serdang Bedagai District Administration. The research used associative causality method. The population was 47 respondents from 47 SKPDs. The samples were taken by using census sampling technique (total population). Primary data were gathered by using questionnaires and analyzed by using Partial Least Square (PLS) program. The result of the research showed that partially Human Resources Quality, SIMDA (implementation of Regional Management Information), Clarity of Role, and motivation had positive and significant influence on the performance of treasurers expenditure of SKPDs in Serdang Bedagai District Administration
THE FACTORS AFFECTING QUALITY OF FINANCIAL STATEMENTS IN LANGKAT REGENCY WITH THE INTEGRITY OF FINANCIAL MANAGEMENT AS MODERATING VARIABLES
No full textThe objective of the research was to analyze the influence of human resources competence, the use of information technology, and the implementation of internal control system on the quality of financial statement of Langkat District Administrationwith the integrity of financial managers as moderating variable. The research used analitic survey method. The population was 52 Work Units (Regional Work unit) in Langkat District Administration. Each Work Unit was represented by Financial Administrator and an expenditure treasurer as the respondents.The samples were taken by using census sampling technique (total population). Hypothesis was tested by using multiple linear regression analysis with an Statistical Package for Social Science (SPSS) software program. The result of the research showed that human resource competence, the use of information technology and the implementation of internal control system simultaneously and partially had positive and significat influence on the quality of financial statementof Langkat District Administration. The integrity of financial managersas moderating variable was able to moderate the correlation of human resources competence, the use of information technology, and the implementation of internal control system with the quality of financial statementof Langkat District Administration
THE EFFECT OF IMPLEMENTATION OF PERFORMANCE BUDGET AND INTERNAL CONTROL ON PERFORMANCE ACCOUNTABILITY WITH INFORMATION SYSTEM AS A MODERATING VARIABLE IN VERTICAL HOSPITAL
Get PDFThe purpose of this study was to analyze the effect of performance budget implementation, internal control on the performance accountability of government agencies and information systems as moderating variables in the Vertical Hospital of the Directorate General of Health Services. The type of research used is causal research with a quantitative approach. The population in this study were all Vertical Hospitals of the Ministry of Health of Indonesia as many as 33 hospitals and Inspectorate General of the Ministry of Health. The research method uses census method, that is, all populations in this study are used as research samples. Data analysis method uses multiple linear regression l mode and interaction test for moderating variables. The results of this study indicate that simultaneously performance budget implementation and internal control have a significant effect on the performance accountability of agencies of the Vertical Hospital of the Directorate General of Health Services. Partially only performance budget implementation has a significant positive effect on the performance accountability of government agencies, while internal control variables do not affect the performance accountability of government agencies. Information systems as moderating variables cannot strengthen the relationship between performance budget implementation and internal control with the performance accountability of government agencies Vertical Hospital Directorate General of Health Services
ANALYSIS OF FACTORS AFFECTING MANAGERIAL PERFORMANCE SKPD IN NORTH SUMATERA PROVINCIAL GOVERNMENT WITH INTERNAL CONTROL AS MODERATING VARIABLES
Get PDFThe objective of the research was to examine some factors which influenced Managerial Performance in SKPD (Regional Work Unit) in the North Sumatera Provincial Administration with Internal Control as moderating variable. Primary data were gathered by using questionnaires. The research used qualitative causal associative method. The population was 755 managers in the Secretariat of SKPD consisted of echelon IV, echelon III, and echelon II, and 261 of them from 39 SKPDs were used as the samples, taken by using Slovin formula. The data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that, simultaneously, the variables of Participation in Budgeting, Budget Target Clarity, Decentralization Structure, Quality of Human Resources, and Performance-Based Budget Application had significant influence on SKPD Managerial Performance, while the variable of Decentralization Structure did not have any influence on SKPD Managerial Performance. The result of residual test showed that Internal Control could not moderate the correlation of Participation in Budgeting, Budget Target Clarity, Decentralization Structure, Quality of Human Resources, and Performance-Based Budget Application with SKPD Managerial Performance in the North Sumatera Provincial Administration
THE INFLUENCES OF AUDIT TENURE, SIZE OF AUDIT FIRM, AUDITOR’S EXPERTISE, NON AUDIT SERVICE AND AUDITOR’S REPUTATION TO AUDIT QUALITY (EMPIRICAL STUDY AT THE AUDIT FIRM IN MEDAN)
Get PDFThe Objective of this study are to find out, analyze and prove empirically the influence of Audit Tenure, Firm Size (Public Accounting Firm), Auditor Expertise, Non Audit Services, Auditor Reputation to Audit Quality at the KAP (Public Accounting Firm) in Medan. This research is kind of causal research. The population in this study is auditor’s which has working in the public accounting firm in Medan at least 1 year. The sampling technique used was saturated sampling method with the number of respondents as many as 99 Auditor’s. The data were gathered by distributing questionnaires to each Public Accounting Firm in Medan. Method of analysis on this research by using multiple linear regression analysis. The results of this study indicate that Tenure Audit and Auditor Reputation have significantly affect on audit quality and then the Size of the Firm, Auditor Skills and Non-Audit Services have no significant effect on the Audit Quality at the Public Accounting Firm in Medan
The INFLUENCE OF FIRM SIZE, BUDGETING POLICY, RISK-BASED CAPITAL (RBC), NET PREMIUM GROWTH, AND FIRM PROFIT ON FIRM VALUE IN THE INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Get PDFThe objective of this research was to examine and analyze the influence of firm size, budgeting policy, risk-based capital, net premium growth, and firm profit on the firm value of insurance companies listed on the Indonesia Stock Exchange. The population was all 9 insurance companies listed on the Indonesia Stock Exchange in the period from 2005 until 2016, and all of them were used as the samples. The data were analyzed by using multiple linear regression analysis with an E-views 7 software. The research results demonstrated that firm size, budgeting policy, risk-based capital, net premium growth, and firm profit simultaneously had significant influence on firm value. Partially, only firm size and profit had significant but negative influence on firm value. Budgeting policy, risk-based capital, and net premium growth had insignificant influence on firm value. The determining coefficient was 62.25% which indicated that firm size, budgeting policy, risk-based capital, net premium growth, and firm profit simultaneously had influence of 62.25% on firm value, and the remaining 37.45% was influenced by other factors excluded from the variables in this research
THE ANALYSIS OF FACTORS THAT AFFECT PROFIT MANAGEMENT IN FOOD SUBSECTOR FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2013 - 2016 PERIOD
No full textTheinformation of profit inthe financial statements isthemajor concern to estimate howgood the performance or responsibility of the company management is. When thecompany failsto achieve the expectedprofits, themanagerscan be triggeredto take unhealthy actions in the company such as earnings management.Earnings management is done to create a good image of the company's financial statement, so investors will not gain negative opinions about the company and will be interested in making investment.Therefore, investors need some education, so they will not take wrong actions in their investment activities in the stock exchange.The objective of the research was to find out and analyze the factors which influenced the management of manufacturing companies of food and drink listed in the Indonesia Stock Exchange in the period 2013-2016 by examining and analyzing the influence of the proportion of independent commissariat board, auditing committee, institutional ownership, firm size, leverage, and profitability with quality as the controlling variable auditing on earnings management.The population was all manufacturing of food and drink companies listed in Indonesian Stock Exchange in the period 2013-2016 with a total of 16 companies.There were 11 companies from each year in this period taken as the samples by employing purposive sampling technique, so there were 44 companies in total that were analyzed by applying multiple linear regression analysis models.The hypothesis was tested by using Test and f Test.Based on the suggestion from previous researchice, this researchContributed by addingindependentvariables;namely,profitability, firm size and leverageonearnings management with resultsdemonstratedthat institutional ownership and firm sizehad a positive andsignificant influence on earnings management while leverage by proxy in the debt to equity ratio had a negative and significant influence on the earnings management with auditing quality as the controlling variableinthemanufacturing companiesoffood anddrink listed in the Indonesia Stock Exchange forthe period 2013 to 2016
