International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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an ANALYSIS ON THE INFLUENCE OF SELF-EFFICACY, PROFESSIONAL TDEVELOPMENT, UNDERSTANDING RISK-BASED INTERNAL AUDIT ON AUDIT QUALITY WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE AT THE INSPECTORATE OF NORTH SUMATERA PROVINCE
Get PDFThe objective of the research was to find out 1) the influence of Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit on Audit Quality at the Inspectorate of North Sumatera Province, and 2) Organizational Commitment in modernizing the influence of Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit at the Inspectorate of North Sumatera Province, The population used causality method. The population was 85 APIPs (Government Internal Controllers) at the Inspectorate of North Sumatera Province, and all of them were used as the samples (total population/census sampling). Primary data were gathered by using survey technique by distributing questionnaires to all respondents and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit on Audit Quality had positive and significant influence on Audit Quality at the Inspectorate of North Sumatera Province, and 2) Organizational Commitment could moderate the influence of Understanding Risk-Based Internal Audit on Audit on Audit Quality at the Inspectorate of North Sumatera Province
ANALYSIS OF COMPETENCE EFFECT, INDEPENDENCE, PLANNING AUDIT, AUDIT SUPERVISION AND AUDIT RESULTS REPORTING ON AUDIT QUALITY IN INSPECTORATE BINJAI CITY WITH AS MOTIVATION MODERATING VARIABLES
Get PDFThe objective of the research was to analyze the influence of competency, independence, auditing planning, auditing supervision and auditing result report on the auditing quality in the Inspectorate of Binjai Municipality with motivation as the moderating variable. This is a quantitative research using analytical survey. The population and samples of the research were the government employees serving in the Inspectorate of Binjai Municipality i.e. 50 people, taken by using census method. The data were collected through questionnaires. Descriptive statistical analysis and SEM PLS (Partial Least Square Analysis) were applied as the data analysis method. The analysis was assisted by Smart PLS program. The results of this research demonstrated that competency, independence, auditing planning, auditing supervision, auditing result report and motivation had a significant positive influence on the auditing quality. Motivation as the moderating variable could not moderate the correlation of competency, independence, auditing planning, auditing supervision and auditing result report with the auditing quality in the Inspectorate of Binjai Municipality
ANALYSIS OF THE EFFECT OF FOREIGN JOINT STOCK PRICE INDEX ON INDONESIAN COMBINED STOCK PRICE INDEX WITH UNITED STATES DOLLAR AS A MODERATING VARIABLE
Get PDFThe purpose of this study was to determine and analyze the effect of the All Ordinaries AustraliaIndex (A ORD ) , the FTSE 100 Index(FTSE 100) , Nikkei 225(N225) , Shanghai Composite Index(SSEC) , and Dow JonesIndex (DJI A ) towards the Jakarta Composite Index( JKSE ) both simultaneously and partially with US Dollar Exchange Rate as a moderatingvariable . This research is a descriptive qualitative research. Population tand samples used in this study were 102 of observational data from the Composite Stock Price Index are listed on the Indonesia Stock Exchange, the Australian Stock Exchange, London Stock Exchange, Tokyo Stock Exchange, Shanghai Stock Exchange and New York Stock Exchange during the period January 2008 to Juni 2016. The sampling technique used was saturated samples, thus the total observations were also 102 data . The data analysis method used is multiple linear regression and residual analysis. The test results prove that simultaneous, AORD Index, the FTSE 100 Index, Index .N225, SSEC index and DJIA index significant effect on JKSE. But partially, only AORD index significantly influence JKSE, while the FTSE 100 Index, Index .N225, SSEC index and DJIA index has no effect on JKSE. And the USD exchange rate is not a variable that can moderate the relationship between AORD, FTSE 100, N225, SSEC, and DJIA with JKSE
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FINANCIAL STATEMENT QUALITY OF SKPD (REGIONAL WORK UNIT) AT THE BINJAI MUNICIPAL ADMINISTRATION WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE
Get PDFThe objective of this study was to analyze the influence of the competence of financial management officer, regulation, the role of internal audit, and the utilization of information technology with organizational commitment as moderating variable on the quality of financial statement of Binjai Government. The study used causal research method. The population was 99 people from 33 SKPDs (Regional Work Unit) that consisted of Head SKPD as the official budget users, PPK-SKPD (Financial Management Official of SKPD), and treasurers of Binjai 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 residual test with an SPSS software program. The result of the study showed that the competence of financial management officer, regulation, and the utilization of information technology had significant influence on the quality of financial statement simultaneously. Partially, the competence of financial management officer, regulation, and the utilization of information technology had significant influence on the quality of financial statement while the role of internal audit had no significant influence on the quality of financial statement. Organizational commitment as moderating variable could moderate the correlation of the competence of financial management officer, regulation, the role of internal audit, and the utilization of information technology with the quality of financial statement of Binjai Government
ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF AUDITORS TO COMPLIANCE WITH PROFESSIONAL STANDARDS PUBLIC ACCOUNTANTS (SPAP) AS MODERATING VARIABLE
Get PDFTHE INFLUENCE OF ANNOUNCEMENT OF CASH DIVIDENDS TO SHARE PRICE CHANGE BEFORE AND AFTER EX-DIVIDEND DATE IN BUMN COMPANIES REGARDED IN INDONESIA STOCK EXCHANGE IN 2011-2014
Get PDFTHE INFLUENCE OF COMPETENCE, ACCOUNTABILITY, MOTIVATION, AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF REGIONAL FINANCIAL MANAGERS IN SKPDS (REGIONAL WORK UNITS) OF BINJAI MUNICIPAL ADMINISTRATION
Get PDFThe objective of the research was to analyze the influence of competence, accountability, motivation, and organizational commitment on the performance of regional financial managers in SKPDs (Regional Work Units) of Binjai Municipal Administration. The research used quantitative analytic survey method by distributing questionnaires to regional financial managers in Binjai Municipal Administration. The population was financial managers in 33 SKPDs which consisted of PA (Budget Users), PPK (Financial Administrative Officials), and Treasurers of Expenditure (the total of 99 managers). The data were analyzed by using Descriptive Statistic Analysis and Partial Least Square Analysis (SEM-PLS) with Smart PLS software program. The result of the research showed that competence, accountability, motivation, and organizational commitment had positive and significant influence on the performance of regional financial managers
THE INFLUENCE OF BUDGET GOAL CLARITY, INTERNAL CONTROL SYSTEM, REPORTING SYSTEM, WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES OF LOCAL GOVERNMENT SERDANG BEDAGAI REGENCY
Get PDFThe purpose of this research was to analyze the effect of budget goal clarity, internal control system, reporting system, with organizational commitment as moderating variable on the performance accountability of government agencies of local government Serdang Bedagai regency. This type of research is quantitative that causal research. The population of this research were employees who worked in 47 SKPD’s at Serdang Bedagai regency administration that consisted of subdivision head, and staffs in SKPD so the population were 94 persons. The research methode using cencus methode. The method of data analyse using multiple regression analysis and residual analysis for moderating variable. The result of this study showed that simultaneously variable budget goal clarity, internal control system, reporting system, had significant influence to performance accountability of government agencies on local government Serdang Bedagai regency. Partially, variable internal control system, and reporting system influence positive significant on the quality of performance accountability of government agencies at local government Serdang Bedagai regency, but variable budget goal clarity influence not significant on performance accountability of government agencies of local government Serdang Bedagai regency. The organizational commitment as moderating variable could moderated the relationship between variable budget goal clarity, internal control system, reporting system with the performance accountability of government agencies of local government Serdang Bedagai regency
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FINANCIAL STATEMENT QUALITY OF THE LANGKAT DISTRICT ADMINISTRATION WITH MANAGERIAL COMMITMENT AS MODERATING VARIABLE
Get PDFThe objective of the research was to analyze the influence of the implementation of Government Accounting Standard, Quality of Human Resources, Government Internal Control System, the Use of Information Technology, and Managerial Commitment as moderating variable on the Quality of Financial Statement in Langkat District Administration. The research used quantitative causal comparative method. The population was the Financial Administrative personnel involved in managing finance at 54 SKPDs in Langkat District Administration. The samples were taken by using census method (total sampling technique) The data were analyzed by using Partial Least Square (PLS) 3.0. The result of the research showed that Government Accounting Standard, Quality of Human Resources, Government Internal Control System, the Use of Information Technology, and Managerial Commitment had the influence on the quality of financial statement of Langkat District Administration. Managerial Commitment could moderate the correlation of Government Accounting Standard with the Quality of Financial Statement. Managerial Commitment could moderate the correlation of Quality of Human Resources with the Quality of Financial Statement. Managerial Commitment could not moderate the correlation of Government Internal Control System with the Quality of Financial Statement. Managerial Commitment could not moderate the correlation the Use of Information Technology with the Quality of Financial Statement