International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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THE FACTORS WHICH INFLUENCE OF THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL STATEMENT INFORMATION IN THE NORTH SUMATERA PROVINCIAL GOVERNMENT WITH GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE
Get PDFThe objective of the research was to examine and analyze the influence of the capacity of human resources, the use of information technology, the implementation of government accounting standard, and compliance with legal provisions with government internal control system as moderating variable on the quality of financial statement information of the North Sumatra Provincial Government. The research used causality research method. The population was PPK-SKPD (Financial Administrative Personel-Regional Work Unit) personel Finance /Accounting Personel, and treasurers in 35 SKPDs in North Sumatra Provincial Government. The samples were 105 personel, taken by using total sampling technique. The data were gathered by using questionnaires. The hypothesis was tested by using multiple regression analysis and residual test with an SPSS software program. The result of the research showed that the capacity human resources, the use of information technology , the implementation of government accounting standard, andcompliance with legal provisions had positive and significant influence on the quality of financial statement informationof the provincial government. Government internal control system couldn’t moderate the correlation of the capacity of human resources, the use of information technology, the implementation of government accounting standard, and compliance with legal provisions with the quality of financial statement information of the North Sumatra Provincial Government
EFFECT OF REGIONAL TAX, REGIONAL RETRIBUTION, OTHER PAD SAH, DAU, DAK AND DBH TO CAPITAL SHOPPING WITH GRDP AS MODERATING VARIABLE IN REGENCY / CITY OF NORTH SUMATERA PROVINCE
Get PDFThe objective of the research was to find out whether regional tax, regional retribution, other valid PAD (Regional Generated Revenues), DAU (Block Grant), DAK (Special Grant), and DBH (Fund Sharing) simultaneously and partially had significant influence on capital expenditure and to find out whether PDRB could moderate the correlation of regional tax, regional retribution, other valid PAD, DAU, DAK, and DBH with capital expenditure. The research used quantitative causal comparative method with secondary data. The population was 165 data obtained from actual budget report of 33 districts/towns in North Sumatera Province within 5 years, using saturated (census) sampling technique. The data were analyzed by using multiple linear regression analysis and residual test. The result of the analysis showed that regional tax, regional retribution, other valid PAD, DAU, DAK, and DBH simultaneously influenced capital expenditure. Partially, regional tax, other valid PAD, DAU, and DAK, had significant influence on capital expenditure. PDRB could not moderate the correlation of regional tax, regional retribution, other valid PAD, DAU, DAK, and DBH with capital expenditure
ANALYSIS OF FACTORS AFFECTING STUDENTS OF ACCOUNTING STUDENTS USING FEB USU IN THE ERA OF ASEAN ECONOMIC AFFAIRS (MEA) WITH OPPORTUNITIES AND MEAS CHALLENGES FOR ACCOUNTING INDONESIA AS A MODERATING VARIABLE
No full textThe objective of the research was to examine and to analyze the Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest influence simultaneously and partially on Readiness Accounting Students FEB USU in the face of AEC (ASEAN Economic Community) as well as to determine whether the AEC Opportunities for Accountants in Indonesia and Challenges MEA for Accountants in Indonesia may moderate the relationship between Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest with the Student Readiness Accounting FEB USU in the face of the MEA. This research is associative causal research using primary data. The research population amounts to 225 students who are students of the seventh semester accounting (year in 2013). The sampling technique is using simple random sampling method with sloven formula for determining the number of samples. The analytical tool used in this study using multiple regression analysis. Based on test results simultaneously, the size of The objective of the research was to examine and to analyze the Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest in a significant effect on the readiness of Accounting Students FEB USU in the face of the AEC. Partially, this study found that each independent variable (Ethical Competency, Knowledge Competency, Capability Competency, Respect about Human Right and Value, Analysis Competency and Students Working Interest) partially significant positive effect on the readiness of Accounting Students FEB USU in the face of the AEC. Variable Opportunities AEC for Indonesian Accountants and Challenges MEA for the Indonesian Accountants cannot moderate the relationship between the variables of Ethical Competency, Knowledge Competency, Capability Competency, Respect About Human Right and Value, Analysis Competency and Students Working Interest in a significant effect on the readiness of Accounting Students FEB USU in the face AEC
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, THE NUMBER OF BOARD OF DIRECTORS, AND SIZE OF COMPANIES ON STOCK PRICES WITH PROFITABILITY AS INTERVENING VARIABLES IN LISTED COMPANIES IN JAKARTA ISLAMIC INDEX 2013-2016 PERIOD
Get PDFThis study aims to empirically examine the effect ofCorporate Social Responsibility(CSR), number of board of directors, and company size on profitability proxied by ROA (Return On Assets) and stock prices on companies listed in the Jakarta Islamic Index during the period 2013-2016 .The next objective is to examine whether profitability is able to mediate CSR relationships, the number of directors, and the size of the company on stock prices.
In this study the sample used was a company registered in the Jakarta Islamic Index (JII) during the period 2013-2016, there were 15 sample companies that remained consistently registered on the JII.The sampling method is census method, so the total observation of the research is 60. The data analysis technique used in this research is multiple linear regression analysis with SPSS.
The results showed thatCSR had a positive and significant effect on profitability, the number of directors had a positive and insignificant effect on profitability, and the size of the company had a negative and significant effect on profitability.The results of subsequent studies, namely CSR have a positive and insignificant effect on stock prices, the number of directors has a positive and significant effect on stock prices, the size of the company has a negative and insignificant effect on stock prices, and profitability has a negative and significant effect on stock prices.For testing the intervening variable (profitability) obtained results that: profitability is able to mediate CSR relations and company size to stock prices, while profitability is not able to mediate the relationship of the number of godsand directors to stock prices
THE ANALYSIS OF FACTORS AFFECTING AUDITOR PERFORMANCE WITH AUDITOR WORK EXPERIENCES AS MODERATING VARIABLES IN PUBLIC ACCOUNTANT OFFICE AUDITORS IN MEDAN
No full textThe objectiveof the research was to analyze the influence of auditor’s work motivation, auditor’s work satisfaction, and auditor’s work discipline on auditor’s performance with auditor’s work experience as moderating variable in the public accountant office, Medan. The research used causality method with saturated or census sampling technique. Primary data were gathered by distributing questionnaires to 87 auditing staffs at the public accountant office, Medan. Hypothesis was tested by using multiple linear regression analysis, F-test, t-test and residual test with an SPSS software program. The result of the research showed that, simultaneously, auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline had significant influence on auditor’s performance. Partially, the variables of auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline had positive and significant influence on auditor’s performance. Auditor’s work experience could not moderate the correlation of auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline with auditor’s performance at the Public Accountant Office, Medan
AN ANALYSIS ON THE INFLUENCE OF AUDITOR’S QUALITY, AUDIT OPINION IN THE PREVIOUS YEAR, FIRM GROWTH, FIRM SIZE, AUDIT LAG, AND DEBT DEFAULT ON THE ACCEPTANCE OF GOING CONCERN OPINION WITH AUDIT SWITCHING AS MODERATING VARIABEL (A Study at Property and Real
Get PDFThe title of the research was the Influence of Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, Firm Size, Audit Lag, and Debt Default on Acceptance of Going Concern Opinion with Audit Switching as Moderating Variable (in Property and Real Estate Companies Listed in BEI or Indonesia Stock Exchange in the Period of 2009-2016). The objective of the research was to get empirical evidence on the influence of Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, Firm Size, Audit Lag, and Debt Default on Acceptance of Going Concern Opinion with Audit Switching as Moderating Variable. The data were gathered by using purposive sampling technique in Property and Real Estate Companies Listed in BEI in the Period of 2009-2016. The samples were 29 Property and Real Estate Companies. The research used logistic regression analysis to analyze the data because independent variables were a metric and non-metric combination. The result of the research showed that (1) there was the influence of Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, Firm Size, Audit Lag, and Debt Default on Acceptance of Going Concern Opinion, (2) partially, Auditor’s Quality, Audit Opinion in the Previous Year, Firm Growth, and Debt Default had the influence on Acceptance of Going Concern Opinion, while firm size and Audit Lag did not, (3) the result of absolute difference test showed that Audit Switching was not moderating variable
AN ANALYSIS OF THE FACTORS WHICH INFLUENCE CAPITAL STRUCTURE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE IN THE MANUFACTURING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE
Get PDFThe objectives of the research were to find out and to analyze the influence of profitability, tangibility, company size, growth opportunity and market valuation on capital structure with institutional ownership as the moderating variable in the manufacturing companies listed in Indonesia Stock Exchange. This is a causal associative research. The population was 88 manufacturing companies listed in BEI (Indonesia Stock Exchange) with foreign stock ownership belonging to a domestic institution or association in the period from 2012 until 2015. Census technique was used to collect the samples. There were 352 sample data used in this research. The results of the research showed that simultaneously, all independent variables significantly influence the capital structure; however, partially, only company size and growth opportunity had significant positive influence. Meanwhile, tangibility, market valuation and profitability did not have significant influence on the capital structure. Institutional ownership could not moderate the correlation of profitability, tangibility, company size, growth opportunity and market valuation with capital structure
ANALYSIS OF THE EFFECT OF CASH FLOW COMPONENTS ANACCOUNTING PROFIT ON STOCK PRICES WITH EARNINGS PERSISTENCY AS INTERVENING VARIABLES IN GOODS COMPANIES CONSUMPTION REGISTERED IN INDONESIA STOCK EXCHANGE
Get PDFThe objective of the research was to examine and to analyze the influence of the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) and accounting profit on stock price with earnings persistence as intervening variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used causal method and secondary data. The population and the samples were 25 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2010-2014. The data were analyzed by using linear regression analysis and path analysis for intervening variable. The result of the research showed that, simultaneously, the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) and accounting profit had significant influence on earnings persistence and stock price. Partially, operational cash flow had positive and significant influence on earnings persistence. Operational cash flow and accounting profit also had positive and significant influence on stock price. It was also found that earnings persistence could only mediate the correlation of the components of cash flow (operational cash flow, investment cash flow, and financing cash flow) with stock price, and it could not mediate the correlation of accounting profit with stock price
ANALYSIS FACTORS OF AFFECTING CAPITAL STRUCTURE WITH FIRM SIZE AS MODERATING VARIABLE IN CONSUMER GOODS COMPANIES LISTED ON BEI
Get PDFThe objective of this research was to examine and to analyze the influence of profitability, sales growth, asset structure, liquidity, operating leverage, and business risk on capital structure simultaneously and partially and whether firm size could moderate the correlation of profitability, sales growth, asset structure, liquidity, operating leverage, and business risk with capital structure. The research objects were consumer goods companies listed in BEI (Indonesia Stock Exchange) in the period of 2012-2015. The research used causality method. The population and the samples were 33 so that there were 132 observation units. The data were analyzed by using multiple linear regression analysis and residual analysis. The result of the first hypothesis showed that simultaneously the independent variables (profitability, sales growth, asset structure, liquidity, operating leverage, and business risk) had significant influence on capital structure. Partially, sales growth, asset structure, liquidity, and operating leverage had significant influence on capital structure, while profitability and business risk did not have any significant influence on capital structure. The result of the second hypothesis showed that firm size could not moderate the correlation of profitability, sales growth, asset structure, liquidity, operating leverage, and business risk with capital structure in consumer goods companies listed in BEI in the period of 2012-2015
THE FACTORS WHICH INFLUENCE THE CAPACITY TO ORGANIZE FINANCIAL STATEMENT OF SKPD WITH INTERNAL CONTROL AS MODERATING VARIABLE IN BINJAI MUNICIPALITY
Get PDFThe objective of the research was to analyze some factors which influenced the capacity to organize the financial statements in the Regional Government Work Unit with internal control as moderating variable in Binjai Municipality. This is an analytical survey research. The population was the financial administration officials and treasurers of expenditure, i.e. 33 regional government work units in Binjai Municipality. The data were gathered through 66 questionnaires distributed to the financial administration officials and treasurers of expenditure. The samples were taken by employing census method in which the whole population was taken as the samples for this research. The data analysis method was assisted by Smart PLS program (Structural Equation Modeling Partial Least Square/ SEM PLS). The results of the research demonstrated that quality of human resources did not have any positive influence; understanding of governmental accounting system did not have any positive influence; the use of regional financial information system had a positive influence and internal control had a positive influence on the ability in administering financial statements. Internal control as moderating variable could not moderate the influence of human resource quality on the capacity to organize financial statements; the influence of the understanding of governmental accounting system and the use of regional financial information system on the capacity to organize financial statement