International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, INFORMATION TECHNOLOGY USE AND DATA RECONCILIATION ON QUALITY OF FINANCIAL STATEMENTS OF WORK UNITS IN THE MINISTRY OF RELIOGIOUS AFFAIRS PARTNER OF STATE TREASURY SERVICE OFFICE IN TEBING TINGGI
Get PDFThe objective of the research was to analyze simultaneously and partially the influence human resource competency, information technology use and data reconciliation on quality of the financial statementsof the work units in the Ministry of Religious Affairs, a partner of SKPPN (State Treasury Service Office) in Tebing Tinggi. The population was 74 administrators of the financial statements concisting of PPK and computer data recorder in the work units in the Ministry of Religious Affairs, a partner of KPPN in Tebing Tinggi. The samples were taken by employing census method. The research used primary data collected through questionnaires. It distributed 74 questionnaires and 72 questionnaires were returned. Multiple Regression analysis was applied as the data analysis method. The data were processed by using SPSS (Statistical Package For Social Science) version 23. The results of the research demonstrated that simultaneously, human resources competency, information tecnology use, and data reconciliation influenced significantly the quality of financial statements of the work units work units in the Ministry of Religious Affairs a partner of KPPN Tebing Tinggi. Partially, human resource competency, information technology use and data reconciliation had a positive and significant influence on quality of the financial statements of work units in the Ministry of Religious Affairs, partner of KPPN Tebing Tingg
THE EFFECT OF APPLICATION OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE WITH THE CAPITAL STRUCTURE AS VARIABLE MODERATING ON COMPANY MANUFACTURING REGISTERED IN IDX
Get PDFThis study aims to examine and analyze the effect of good corporate governance indicators consisting of institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors is partially affected or simultaneously to the financial performance of the companies listed in the Indonesia Stock Exchange and also to test and analyze whether the ability of capital structure may moderate the relationship between good corporate governance variables with an indicator that consists of institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors at companies listed Indonesia Stock Exchange. The population in this study are all manufacturing companies in the Indonesia Stock Exchange. Of the 143 companies as population samples taken as many as 20 companies were determined by purposive sampling method. The analytical method used is multiple linear regression analysis and residual test. Results of testing the first hypothesis is partially shows that institutional ownership and managerial ownership have a significant effect on financial performance, while simultaneously showing that variable institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors affect the financial performance. The second hypothesis testing showed that the capital structure is not able to moderate the relationship variables institutional ownership, managerial ownership, the audit committee, the independence of the commissioners and the independence of the board of directors of the financial performance of companies listed on the Indonesia Stock Exchange
THE INFLUENCE OF THE EFFECTIVENESS OF THE GOVERNMENT INTERNAL CONTROL SYSTEM AND THE UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARD ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENT REVIEW (AN EMPIRICAL STUDY IN ACEH TAMIANG REGENCY,PIDIE JAYA REGEN
Get PDFThe objective of the research was to examine the influence of the effectiveness of the government internal control system and the understanding of government accounting standard on the quality of local government financial review. The research employed the causal comparative research method. The population was all government internal supervisor apparatus and employees who review at the Inspectorate of Aceh Tamiang Regency, Pidie Jaya Regency and Langsa Municipality. There were 91 employees taken as the samples by employing census technique using SPSS software. The results of the research showed that simultaneously the effectiveness of effectiveness of the government internal control system and the understanding of government accounting standard significantly influenced the quality of local government financial review. Partially, effectiveness of the government internal control system did not significantly influence the quality of local government financial review and the understanding of government accounting standard influenced the quality of local government financial review. Partially, the indicators of understanding such as the financial statement presentation, assessment and error correction influenced the quality of local government financial review while the indicators of environment control such as risk assessment, controlling activity, information and communication, monitoring, understanding of the components of financial statement, declaration of financial statements and consolidation report did not influence the quality of local government financial review
ANALYZE THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND PARTICIPATION IN BUDGETING ON MANAGERIAL PERFORMANCE WITH WORK SATISFACTION AS INTERVENING VARIABLE AT POLITEKNIK UNGGUL LP3M MEDAN
Get PDFThe objective of the research was to analyze the influence of organizational commitment, motivation, and participation in budgeting on managerial performance with work satisfaction as intervening variable at Politeknik Unggul LP3M, Medan. The research used comparative causal which indicated the causal correlation among variables. The population was 115 respondents, and 100 of them were used as the samples, taken by using total sampling technique. The data were gathered by using Structural Equation Model (SEM) with PLS approach. The result of the research showed that organizational commitment and work satisfaction had positive and significant influence on managerial performance, while motivation and participation in budgeting did not have any significant influence managerial performance. Organizational commitment, motivation, and participation in budgeting had positive and significant influence on work satisfaction. Work Satisfaction could only mediate the correlation between organizational commitment and managerial performance but it could not mediate the correlation of motivation and participation of budgeting with managerial performance
FACTORS AFFECTING CORPORATE VALUES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE WITH PROFITABILITYAS INTERVENING VARIABLES
Get PDFThe objective of the research was to examine and to analyze the factors that influence the value of campany on manufacture companies listed on the Indonesia Stock Exchange, which were to examine and to analyze factors that influence the value of campany with profitability as intervening variable. The factors used on this research are leverage, assets structure, firm size, likuidity, growth, and audit quality. This research utilizes secondary data. The population of the study was the manufacture industry registered at Indonesia Stock Exchange which was studied from 2012 up to 2014. The method used to determine samples was using purposive sampling method with some fixed criteria with the total number 56 samples of manufacture companies. Analysis tools used in this research consisted of multiple regression analysis and path analysis with the application of SPSS version 20.0. The analysis results of this research to simultaneously show that the variable leverage, assets structure, firm size, likuidity, growth, audit quality influence on the value of company. Partially leverage, likuidity negative insignificant on the value of company, assets structure negative significant on the value of company, firm size, audit quality potive significant on the value of company, growth positive insignificant on the value of company. Profitability variable moderate significant the influence of likuidity on the value of company, and profitability variable moderate insignificant the influence of firm size, growth, audit quality on the value of company, but do not moderate the influence of leverage, assets structure on the value of company
FACTORS INFLUENCING THE PERFORMANCE OF FINANCIAL ADMINISTRATION OFFICERS IN SERDANG BEDAGAI REGENCY WITH MOTIVATION AS VARIABLES MODERATING
Get PDFThe purpose of this study is to know and analyze the influence of competency, education and training, utilization of information technology, and mental attitude to the performance of financial administration Officers and motivation as a moderating variable in Serdang Bedagai Regency. The type of research based on the level of explanation is associative research that is causal. The population in this study is the financial administration Officers in 47 SKPD in the Government of Serdang Bedagai Regency, so the population amounted to 47 people. The research method using census method, the entire population in this study used as sample research. Methods of data analysis using multiple linear regression analysis with F test, t test and residual test for moderating variables. The results of this study indicate that competency, education and training, utilization of information technology, and mental attitude simultaneously and partially affect the performance of SKPD financial administration Officers at the Government of Serdang Bedagai Regency. Motivational variables are able to moderate the relationship of competency, education and training, utilization of information technology, and mental attitude to the performance of SKPD financial administration Officers
AN ANALYSIS ON THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND FIRM SIZE ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE IN OPEN MINING COMPANIES
Get PDFThe objective of the research was to examine and to analyze the influence of CSR, profitability, and firm size on firm value in mining companies listed in BEI (Indonesia Stock Exchange) simultaneously and partially and to examine and to analyze whether managerial ownership could moderate the influence of CSR, profitability, and firm Size on firm value in mining companies listed in ID
ANALYSIS OF THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS, REGIONAL ACCOUNTING SYSTEMS AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF CITY GOVERNMENT FINANCIAL STATEMENTS BINJAI WITH CONTROL SYST
Get PDFThis study aims to analyze the influence of competencies in human resources, the application of government accounting standards, regional financial accounting systems and the use of information technology on the quality of Binjai City Government financial reports with the government's internal control system as a moderating variable. This type of research is associative research that is causal. The population and sample in this study were the Heads of Regional Work Units (SKPD), SKPD Financial Administration Officers and Expenditure of SKPD Expenditures totaling 99 (ninety nine) people at 33 (thirty three) SKPDs in Binjai City. Hypothesis testing uses multiple linear regression with a coefficient of determination, F test and t test. The results of this study indicate that simultaneously the competency variables of human resources, the application of government accounting standards, regional financial accounting systems and utilization of information technology have a significant positive effect on the quality of Binjai City Government financial reports, while partially the competency variables of human resources and utilization of information technology are influential a significant positive effect on the quality of the financial statements of the Binjai City Government and the variable implementation of government accounting standards and the regional financial accounting system does not affect the quality of the financial statements of the Binjai City Government.While the government's internal control system is not able to moderate the relationship between the competence of human resources, the application of government accounting standards, regional financial accounting systems and the use of information technology with the quality of the financial statements of the Binjai City Government
THE ANALYZE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, COMPLETENCE OF AUDIT FINDINGS, COMPETENCY HUMANS RESOURCES ON QUALITY OF FINANCIAL REPORT LOCAL GOVERNMENT WITH APPLICATION GOOD GOVERNANCE AS VARIABLE
Get PDFThe objective of this research was to analyse the influence of the goverment internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources with implitation of good governance principle as moderating variable on the quality of financial statement of Samosir Local Government. The research used causal method. The population was Budget User officials, Financial Administration (PPK-SKPD), Revenue Treasurers and Expenditure Treasurers in 38 SKPDs (Regional Work Units) of the Samosir District Administration. The samples were 138 respondents, taken by using total sampling technique. Primary data were gathered by using questionnaires.The Hypothesis was tested by using multiple regression analysis and residual test for moderating with an SPSS software program. The result of the research showed that the goverment internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources had significant influence on the quality of financial statement simultaneously and partially. The implitation of good governance could moderate the correlation of the the government internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources with the quality of financial statement of Samosir Local Government
THE INFLUENCE OF FINANCIAL RATIO ANALYSIS ON FIRM VALUE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE IN MANUFACTURE COMPANIES LISTED IN IDX
Get PDFThe objective of the research was to analyze the effect of financial ratio on firm value with financial distress as an intervening variable on manufacture companies listed in IDX period 2013-2015. This type of research is causal comparative. Sampling method was using proportional random sampling, the company obtained by sample were 59 companies out of 144 companies with a total population of 177 observation units of analysis. Data collection was using data documentation technique from the annual financial statement published by the website www.idx.co.id. The methods of data analysis were using classic assumption test, multiple linear regression analysis test and mediation test with Path Analysis using Sobel test. The results of this research showed that liquidity, solvability, profitability and financial distress simultaneously and partially had significant effect on firm value manufacture companies listed in IDX. The result of indirrectly test showed that variable liquidity solvability and profitability had no significant effect on firm value through financial distress as an intervening variable and financial distress not proven as an intervening variable