International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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THE ANALYSIS OF FINANCIAL RATIO OF GROWTH PROFIT WITH COMPANY SIZE AS A VARIABLE MODERATING IN COMPANIES CONSUMER GOODS WHO ARE REGISTERED IN INDONESIA STOCK EXCHANGE
No full textThis study aimed to analyze the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Overand Sales Growth on Growth L aba with U kuran C ompany as moderating variable in the consumer goodscompany listed on the Indonesia Stock Exchange. Observation period is 2013 to 2017 with a total sample of 24 companies. The analytical method uses multiple linear regression analysis of panel data models and a moderating variable testing model with residual test.
The results showed that CurrentRatio and Partial Sales Growth has a negative effect on Profit Growth, while Debt to Asset Ratio, Turn Over Inventoryand Total Asset Turn Overpartially positive effect on profit growth. Company Size tida k can moderate the influence of Current Ratio, Debt to Asset Ratio, Inventory Turn Over, Total Asset Turn Overand Sales Growth on Profit Growth
THE ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE AND PERFORMANCE TOWARDS FINANCIAL INDEPENDENCE OF CENTRAL GENERAL HOSPITALS WITH THE STATE DEPENDENCE AS A MODERATING IN THE PUBLIC SERVICES AGENCY OF THE MINISTRY OF HEALTH
No full textThe objective of the research was toexamineandtoanalyze ofhealth serviceperformanceBed Occupancy Ratio (BOR), Turn Over Interval (TOI) and Average long Of Stay (Avlos)and Finance performance (Current ratio, Quick Ratio, Solvability Ratio, Rentability Ratio) which influenced hospital Independency fund and to examine moderating variable in the in Central General Hospital BLU Health Ministeryin the period of 2013-2015.Theresearch used causality method with the population of 13 hospitals, and all of them were used as thesamples, taken by using census sampling technique so that there would be 39 observation samples to be analyze. The of the research showed that health serviceperformance(BOR, TOI dan Avlos) and Finance Performance (Current Ratio, Quick Ratio, Solvabilitas Ratio and Rentabilitas Ratio)had significant influence on dependency of Government fundof hospital. Partially,onlyRentablitas Ratiohas positive and significant influence onhospital financialindependency, butthe other variabledid not have any significant influence on Hospital FinancialIndependency. Based on the result of residual, this research showed that dependency of Government funddid not moderate the relationship amonghealth serviceperformance (BOR, TOI, Avlos) and Finance performance (Current ratio, Quick Ratio, Solvabilitas Ratio, Rentabilitas Ratio)on hospital financialindependency
FACTORS THAT AFFECTING THE DELAY OF BUDGET ABSORPTION AT DIRECTORATE GENERAL OF EDUCATION OF EARLY CHILDHOOD AND COMMUNITY EDUCATION
Get PDFThis study aims to examine and to analyze the effect of planning, administration, government internal control officer (APIP) and regulation simultaneously and partially to the delay of budget absorption at Directorate General of Early Childhood Education and Community Education (Ditjen PAUD Dikmas) with the budget administrator culture as a moderator variable. The type of research used is survey research. The population in this study is 27 commitment making officials (PPK), 13 treasurers of expenditure and 13 budget compilers in all work unit in Ditjen PAUD Dikmas. The sampling method is census technique because all the population used as the sample amounted to 53 samples. The data used in this study is the primary data. The analysis method used is multiple linear regression analysis and residual test. The results of this study indicate that planning, administration, APIP and regulation have a significant effect on the delayed of budget absorption simultaneously. Partially planning, administration and regulation have significant effect on the delay of budget absorption while APIP has no effect. The budget administrator culture cannot moderate the relationship between planning, administration, APIP and regulations with the delay of Ditjen PAUD Dikmas’ budget absorptio
THE ANALYSIS OF FACTORS THAT INFLUENCE DIVIDEND POLICY IN MANUFACTURING COMPANIES PERIOD 2013 - 2016 REGISTERED IN INDONESIA STOCK EXCHANGE
No full textThe objective of the research was to examine and analyze the factors thatinfluence Dividend Policy in manufacture companies period 2013 – 2016 listed in Indonesia Stock Exchange. The research used associative research method. The population was 144 manufacture companies listed in BEI in the period of 2013-2016, and 26 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using panel regression analysis using Eviews 10 software. The result of the research showed that the variables of profitability, credit policy, firm growth, liquidity and firm size simultaneously had influence on dividend policy. Partially, profitability (ROE) had positive and significant influence on dividend policy, credit policy (DER) had negative and significant influence on dividend policy, firm growth (TAG) had negative but insignificant influence on dividend policy, liquidity (CR) had negative but insignificant influence on dividend policy, and firm size (SIZE) had positive and significant influence on dividend policy
THE FACTORS WHICH INFLUENCE EARNINGS MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURE COMPANIES LISTED IN BEI
Get PDFThe objective of the research was to find out some factors which influenced earnings management consisted of Information asymmetry, firm size, leverage, institutional ownership, and profitability with good corporate governance proxied with independent board of commissioners and audit committee as moderating variable in manufacture companies listed in BEI in the period of 2013-2015. The research used hypothetical test or explanatory research method. The population was 144 manufacture companies listed in BEI, and 106 of them were used as the samples, taken by using proportional random sampling technique. The result of the research showed that, simultaneously, Information asymmetry, firm size, leverage, institutional ownership, and profitability influenced earnings management. Partially, Information asymmetry and profitability influenced earnings management, while firm size, leverage, and institutional ownership did not have any influence on earnings management. Good corporate governance which proxied with independent board of commissioners and audit committee was moderating variable in this research in which independent board of commissioners and audit committee were not the variables which could moderate the influence of Information asymmetry, firm size, leverage, institutional ownership, and profitability on earnings management
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, GROWTH AND MEASUREMENT OF COMPANIES ON DEVIDENT POLICY ON MANUFACTURING COMPANY THAT REGISTERED ON IDX 2014-2016
No full textThe objective of the research was to analyze the influence of profitability, liquidity, leverage, growth, and firm size on dividend policy (An Empirical Study on Manufacture Companies listed in the Indonesia Stock Exchange in the period of 2014-2016). The research is used causal correlation method. The population was 119 manufacture companies listed in BEI in the period of 2014-2016, but only 109 of them have the criteria as the samples, taken by using census sampling technique. There were 327 observations within 3 years of the research period. The data were gathered by the study document and analyzed by using multiple linear regression analysis. The result of the research shows that profitability, liquidity, leverage, growth, and firm size have significant influence on dividend policy. Partially, profitability, liquidity, and growth have positive and significant influence on dividend policy, while leverage and firm size have negative and insignificant influence on dividend policy
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE AUDITORS’ PERFORMANCE AT THE INSPECTORATE OFFICE OF NORTH SUMATERA PROVINCE WITH THEIR MOTIVATIONAS MODERATING VARIABLE
Get PDFThe objective of the research was to examine the factors which influenced auditors’ performance at the Inspectorate Office of North Sumatera Province with their motivation as moderating variable. The research used explanatory research method by using primary data. The population was all functional officials at the Inspectorate Office of North Sumatera Province, and 31 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis, and moderating variable was tested by using the change in coefficient determination test. The result of the research showed that, simultaneously, the level of education, sustainable education, independence, experience, and knowledge had positive and significant on auditors’ performance. Auditors’ motivation as moderating variable was able to moderate the correlation of the level of education, sustainable education, independence, experience, and knowledge with auditors’ performance
THE EFFECT OF REAL EARNING REVENUE AND FUND OF THE ECONOMIC GROWTH WITH CAPITAL SHOP AS A MODERATING VARIABLE IN REGENCY / CITY OF ACEH PROVINCE, 2013-2015
Get PDFThe objective of the research was to find out the influence of Regional Generated Revenue and Balanced Funds which consisted of Block Grant, Special Grant, and Profit Sharing Fund on Economic Growth with Capital Expenditure as moderating variable by analyzing APBN realization report which had been published through the official government website within three years (2013-2015). The research used comparative causal method. The samples were 51 districts/towns which APBN realization reports had been audited and published through official website. The data were analyzed by using descriptive analysis, classic assumption test, multiple linear regression analysis, hypothetic test, and residual test. The result of the research showed that Regional Generated Revenue, Block Grant, Special Grant had the influence Block Grant, Special Grant, and Profit Sharing Fund in Aceh Province, while Profit Sharing Fund did not. Capital Expenditure could not moderate the correlation of Regional Generated Revenue, Block Grant, Special Grant, and Profit Sharing Fund with Block Grant, Special Grant, and Profit Sharing Fund with economic growth. It could be proved through R2 value, Adjusted R2 value, and Fcount value and tcount value which decreased after moderating variable was added
ANALYSIS OF FACTORS AFFECTING COMPANY PERFORMANCE WITH PROFIT MANAGEMENT AS INTERVENING VARIABLES IN MANUFACTURING INDUSTRIES OF CONSUMPTION GOODS LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2013-2016
Get PDFThe objective of the research was to analyze the influence of firm size, leverage, firm growth, institutional ownership, managerial ownership on firm performance with earnings management as intervening variable on manufacturing companies in the consumer goods sector in companies listed in the Indonesia Stock Exchange in the period of 2013-2016. The samples were 23 companies, taken by using purposive sampling technique for the population of 37 companies. Secondary data were gathered like annual financial statement publicized in website www.idx.co.id.The gathered data were analyzed by using by using multiple linier regression analysis and path anlysis. The result of the research showed thatfirm size, leverage, firm growth, institutional ownership, managerial ownership simultaneously had significant influence on the firm performance on manufacturing companies in the consumer goods sector listed in the Indonesian Stock Exchange. Partially, firm size had positive and significant on firm performance, and manajerial ownership had negative and significant on firm performance, while leverage, firm growth, institutional ownership did not have any significant influance in firm performance. Earnings managamant had positive and significant on firm performance. Based on the result of Baron and Kenny test on the variable firm size, leverage, firm growth, it was found that earnings management did not act as intervening variable, while the result of Baron and Kenny test on the variable of institutional ownership and managerial ownership showed that earnings management acted as intervening variable
THE INFLUENCE OF CORPORATE GOVERNANCE AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE MODERATED BY FIRM SIZE IN THE CONSUMED GOODS INDUSTRIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE
Get PDFThe issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results.The objective of this research was to analyze the Influence of Corporate Governance and Profitability on Corporate Social Responsibility Disclosure by Firm Size as Moderating. The sample data selected for this research through census technique that was done in Consumed Goods Industrial Companies listed in Indonesia Stock Exchange in the period 2013-2017. The sample was used of this research was 25 Consumed Goods Industrial Companies. The research used software E-views with panel data asthe combination of time series data and cross section. The result of the research showed thatboard of independent commissioners and managerial ownership did not have any influence on corporate social responsibility disclosure, while institutional ownership significant influence on corporate social responsibility disclosure. Board size of commissioners, audit committee, and profitability did not have any influence on corporate social responsibility disclosure, and firm size could not moderate the correlation of corporate governance and profitability on corporate social responsibility disclosure