International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF FACTORS THAT INFLUENCE CORPORATE SOCIAL RESPONSIBILITY WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES ON MINING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) (2013-2016 PERIOD)
Get PDFThis study aims to analyze the effect of profitability, leverage, firm size, board size, and company age on corporate social responsibility with institutional ownership as a moderating variable in mining companies listed on the Indonesia Stock Exchange. The population and sample in this study are mining companies that publish annual reports and annual reports from 2013-2016 which amount to 32 companies. The sampling method was purposive sampling, so the number of units of analysis used amounted to 128 observation samples. The type of data in this study is secondary data obtained from the IDX website, www.idx.co.id. The data analysis method used is the method of multiple linear regression analysis and residual test. The results showed that simultaneously, profitability, leverage, company size, board size, and company age had a significant effect on corporate social responsibility. But partially only the size of the company and the age of the company have a positive and significant influence on corporate social responsibility. While profitability, leverage, and the size of the board of commissioners do not affect corporate social responsibility. Residual testing, institutional ownership variables as the moderating variable in this study cannot moderate the relationship between profitability, leverage, company size, board size, and company age on corporate social responsibility
AN ANALYSIS OF THE INFLUENCE OF EDUCATION, PROFESSIONALISM, COMPETENCE, AND INDEPENDENCY ON THE QUALITY OF INTERNAL AUDIT RESULTS AND WORK EXPERIENCE AS A MODERATING VARIABLE AT PT BANK NEGARA INDONESIA (PERSERO) TBK REGION MEDAN.
No full textThe objective of the research was to find out, analyze, and prove empirically the influence of education, professionalism, competence, and independency on the quality of internal audit results and work experience as a moderating variable at PT Bank Negara Indonesia (Persero) Tbk Region Medan. The population was 48 internal auditor at PT Bank Negara Indonesia (Persero) Tbk Region Medan and 48 of them were used as the samples since they returned the questionnaires, taken by using census technique. The data were analyzed by using multiple linear regression analysis and residual test for moderating variable. The result of the research showed that, partially and simultaneously, there was the influence of education, professionalism, competence, and independency on the quality of internal audit results at PT Bank Negara Indonesia (Persero) Tbk Region Medan. Work experience as a moderating variable proved unable to intent the relationship of education, professionalism, competence, and independency on the quality of internal audit results at PT Bank Negara Indonesia (Persero) Tbk Region Medan
ANALYSIS OF INFLUENCE OF TARIFF OF IMPORT DUTY, EXCHANGE RATE, IMPORT VALUE AND IMPORT VOLUME ON INCOME OF IMPORT DUTY IN INDONESIA WITH FREE TRADE AGREEMENT (FTA) AS MODERATING VARIABLE
Get PDFThe objectives of the research examines and analyze the influence of tariff of import duty, exchange rate, import value and import volume on the revenue of import duty and Free Trade Agreement (FTA) as moderating variabel. The type of this research was causality research. The population were total revenue of import duty, tariff of import duty, exchange rate, import value and import volume per three months in 2003-2005 obtained from main Office of Directorate General of Customs and Excise on Directorate of Revenue and Strategic Plan of Directorate General of Customs and Excise also from the official site of Central Bureau of Statistics. This research used census method. This research used secondary data. The data were analyzed by using multiple linear regression analysis and residual test. The results of the research showed that the tariff of import duty, exchange rate of Rupiah to US Dollar, import value and import volume simultaneously had significant influence on the revenue of import duty. Partially import value and import volume had significant influence on the revenue of import duty. Free Trade Agreement (FTA) cannot moderate the correlation between the tariff of import duty, exchange rate of Rupiah to US Dollar, import value and import volume on the revenue of import duty in Indonesia
FACTORS THAT AFFECT THE MANAGER'S PERCEPTION ABOUT THE FACTORS THAT INFLUENCE COMPANY PERFORMANCE (Empirical Study on State-owned enterprises of Indonesia Companies in the Construction Sector in Medan City)
Get PDFThis research aims to know and analyze about Factors That Influence Manager Perception Of Factors Affecting Company Performance (Empirical Study On State Enterprise Of Construction Sector In Medan). This type of research is causal research. The population in this study is State-Owned Enterprise Sector Construction In Medan. The sampling technique used was Purposive sampling with 102 respondents. This research was conducted by the method of spreading the questionnaire to each State-Owned Enterprise of Construction Sector in Medan. Testing of research data using multiple linear regression analysis. The results of this study indicate that the overall variables studied are: Perceptions of Environmental Uncertainty, Managerial Competence, Extent of Coverage Area, Information Technology and Openness of Society in Receiving Development significantly and positively influence on the Performance of State-Owned Enterprise Construction Sector contained in Medan
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, LEVERAGE AND ACTIVITY RATIO ON PROFIT GROWTH WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE AT AUTOMOTIVE AND COMPONENT COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE
Get PDFThe objective of the research was to find out and to analyze the influence of profitability, liquidity, leverage, and activity ratio on profit growth with managerial ownership as moderating variable. The research used associative causal method. The population was 60 automotive and component companies listed in the Indonesia Stock Exchange in the period of 2012-2016, and all of them were used as the samples, taken by using census sampling technique. The data were analyzed by using multiple linear regression analysis and absolute deviation test. The result of the research showed that profitability and activity ratio had positive and significant influence on profit growth, while liquidity and average did not have any significant influence on profit growth. Managerial ownership could not moderate the correlation of profitability, liquidity, leverage, and activity ratio with profit growth in automotive and component companies listed in the Indonesia Stock Exchange
THE INFLUENCE OF BUDGET PARTICIPATION , BUDGET PRESSURE , AND ASYMMETRICAL INFORMATION ON BUDGET ASYMMETRY AT PT. PP. LONDON SUMATRA INDONESIA,Tbk.
Get PDFThe objective of the research was to examine the influence of Budget Participation, Budget Pressure, and asymmetrical information on Budget Asymmetry. The population was 72 business units at PT. PP. London Sumatra. The research subjects were 167 respondents, consisted on Managers, Heads of Administration Department, and Deputy Heads of PT. PP. London Sumatra Indonesia, Tbk. The data were analyzed by using multiple linear regression analysis with an SPSS (Statistical Package for Social Science) version 22.0 software program. The result of the research showed that Budget Participation and Budget Pressure had positive and significant influence on budget asymmetry, while asymmetrical information had negative and significant influence. Simultaneously, the three variables had significant influence on budget asymmetry
EFFECT OF PLANNING, IMPLEMENTATION, SUPERVISION AND CONTROLLING, BUREAUTRATION STRUKTURE AND SYSTEMS INFORMATION ON MANAGEMENTOF GOODS REGIONSWITH COMMUNICATION AS A MODERATINGVARIABLE IN DISTRICT GOVERMENT
Get PDFThe objective of the research was to analyze the influence of planning, implementation, supervision and control, bureaucratic structure, and information system on the management of regional government’s property with communication as moderating variable in the SerdangBedagai District Administration. The research used causal method, using primary data with questionnaires. The population was 141 respondents, and all of them were used as the samples. The data were analyzed by using multiple linear regression analysis and residual test for testing moderating variable. The result of the research showed that showed that, simultaneously, planning, implementation, supervision and control, bureaucratic structure, and information system had significant influence on the management of regional government’s property. Partially, implementation, bureaucracy structure, and information system had positive and significant influence on the management of regional government’s property. Meanwhile, planning, supervision, and control had positive and insignificant influence on the management of regional government’s property. The variable of communication could not moderate the correlation of planning, implementation, supervision and control, bureaucratic structure, and information system with the management of regional government’s property
THE ANALYSIS OF EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND LEVERAGE ON FINANCIAL SERVICES COMPANYPROPERTY AND REAL ESTATE THAT REGISTERED IN THE SECURITY EXCHANGE INDONESIA YEAR 2012-2016
No full textThe purpose of this research is to knowing and analyzing the influence of Good Corporate Governance (in terms of independent commissioners, managerial ownership, institutional ownership and audit committee), Corporate Social Responsibility ( in terms of education, health, social and environmental ) and leverage ( in terms of debt to asset ratio and debt to equity ratio )on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX for the 2012-2016 period. This type of research is hypothesis testing or explanatory research . The population in this study are companies in the Property and Real Estate sub-sector service companies listed on the IDX for the period 2012-2016 as many as 49 companies. The selection of research samples is based on a purposive sampling method and obtained a sample of 24 companies . The data used in this study are secondary data, namely quantitative data obtained from the Indonesia stock exchange site (www.idx.co.id) and data collection is done by downloading the financial statements of the Property and Real Estate sub-sector service companies . The results of this study prove that (1) independent board of directors and managerial ownership have a positive but not significant effect on financial performance while institutional ownership and audit ownership have a positive and significant effect on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX. for the period of 2012-2016 , (2) health CSR has a significant positive effect on financial performance, social CSR has a positive but insignificant effect on the company's financial performance while the environmental education and CSR has a negative and significant effect on the financial performance of service companies Real Estate and Property sub-sectors IDX lists are in the period 2012-2016, and (3) DAR has a negative and insignificant effect on the company's financial performance while DER has a negative and significant effect on the financial performance of service companies in the Property and Real Estate sub-sectors listed on the IDX for the period 2012-2016
INFLUENCE THE EFFECTIVENESS OF GOVERNMENT INTERNAL CONTROL SYSTEM ELEMENTS TO THE QUALITY OF FINANCIAL STATEMENTS AT THE GOVERNMENT OF SERDANG BEDAGAI REGENCY
Get PDFThe purpose of this study is to analyze the influence effectiveness of Government Internal Control System Elements to the quality of financial statements at the Government of Serdang Bedagai Regency. The type of research used is quantitative research that is causal associative. Population in this study were budget users (PA)/KPA, financial administration officials in 47 SKPD in the district Government of Serdang Bedagai Regency, so the population amounted to 141people.Of the questionnaires distributed, the number of questionnaires returned was 126. Research method using census method, the entire population in this study used as sample research. Data analysis method using IBM SPSS program version 22.The result of this study indicate that the control environment, risk assesment, control activities, information and communication, and monitoring have a positive and significant impact on the quality of district government financial statement Serdang Bedagai
FACTORS AFFECTING VILLAGE FINANCIAL ACCOUNTABILITY IN VILLAGE GOVERNMENT IN SERDANG BEDAGAI REGENCY
Get PDFThe objective of the research was to find out, analyze, and prove empirically some factors which influenced Village Financial Accountability in Serdang Bedagai District Administration. The research used associative causal method. The population was 237 villages in Serdang Bedagai Regency and the samples were 38 villages, consisted of 38 village heads, 38 village secretaries,and 38 village treasurers (total of 114 respondents). Primary data were gathered by using questionnaires and analyzed by using multiple linear regression analysis. The result of the research showed that, simultaneously, Financial Management, Quality of Human Resources, Supervision, and Public Participation had significant influence on Village Financial Accountability in Serdang Bedagai District Administration. Partially, Quality of Human Resources, Supervision, and Public Participation had significant influence, while Financial Management did not have any influence on Village Financial Accountability in Serdang Bedagai District Administration