International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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FACTORS THAT AFFECTING THE QUALITY OF THE SIMALUNGUN DISTRICT GOVERNMENT’S FINANCIAL STATEMENTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE
Full text linkThe purpose of this study was to determine and analyze the factors that affecting the quality of financial statements in the Government of Simalungun District. The independent variables in this study are the implementation of government accounting standards (SAP), human resource competencies (HR), understanding of the local financial information system (SIKD), and the role of internal auditors, the dependent variable is the quality of local government financial reports with the moderating variables is the government’s internal control system (Government Internal Control System). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Simalungun, North Sumatra, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 30 regional device organizations, each consisting of 3 respondents with total 90 respondents. Data is processed using SEM method with Smart PLS analysis tools. The results of this study prove that the implementation of SAP has a significant positive effect on the quality of the Simalungun District Government's financial statements, HR competencies have a significant positive effect on the quality of the Simalungun District Government's financial statements, the understanding of SIKD has a significant positive effect on the quality of the Simalungun District Government's financial statements, the role of the internal auditor has a significant positive effect on the quality of the Simalungun District Government's financial statements. While government internal control system cannot moderate each of the effects of SAP implementation, HR competencies and the role of internal auditors on the quality of the Simalungun District Government's financial statements
ANALYSIS OF THE EFFECT OF DEBT STRUCTURE, FIRM SIZE, SALES GROWTH, AND TOTAL ASSET TURNOVER ON PROFITABILITY IN MANUFACTURING FIRMS LISTED ON THE INDONESIAN STOCK EXCHANGE
Full text linkThis research was conducted to test and analyze the influence of debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets to profitability in manufacturing companies Listed on the Indonesia Stock Exchange period 2016-2018. The type of research used by research is Causal Research. The population in this study amounted to 136 manufacturing companies listed on the Indonesia Stock exchange period of 2016 – 2018 ' with a sample number of 73 companies, selected by a purposive sampling method. Data processing uses multiple linear regression analysis techniques and residual tests with the smallest quadratic equations and hypothesis tests using F – statistic to test the simultaneous impact and T statistic to test the partial regression coefficient With a significant 5% level. The results of a partial study show that the debt structure (short-term debt) significantly affects profitability. Debt structure (long-term debt has significant negative impact on profitability. Company size and sales growth have significant positive effect on profitability. Total asset turnover has no significant positive impact on profitability. Simultaneously the debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets positively affect profitability
ANALYSIS OF FACTORS WHICH AFFECT THE FRAUD OF FINANCIAL STATEMENTS IN BANKING SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE
Full text linkThis study aims to determine the effect of Return On Assets, Total Receivables Ratio, Total Accrual Ratios, Changes of Directors, and dualism of positions on Financial Statements Fraud in banking sector companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether the independence of the Audit Committee can be used as a moderating variable in the model. The research design carried out is a causal relationship research with a quantitative approach. The sample in this study was 37 banking companies listed on the Stock Exchange in 2016 to 2018. The type of data used in this study is secondary data. And data analysis techniques using multiple linear regression analysis and interaction testing (moderating) conducted with the help of Eviews software. The results in this study indicate that partially Return On Assets, Total Accrual Ratio and Changes of Directors have a positive and significant effect on Financial Statement Fraud. As well as other results which show that the Audit Committee Independence is not a moderating variable in the influence of Return On Assets, total receivables ratio, Changes of Directors, Total Accruals Ratio, and dualism of positions on Financial Statement Fraud on banking sector companies on the Indonesia Stock Exchange
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION OF FIRM VALUE WITH PROFIT MANAGEMENT AS MODERATING VARIABLES IN PROPERTY & REAL ESTATE COMPANIES IN INDONESIA STOCK EXCHANGE
Full text linkThis study aims to determine the effect of good corporate governance (institutional ownership, managerial ownership, independent board of commissioners and audit committees) on firm value in property & real estate sector companies on the Indonesia Stock Exchange. In addition, this study also aims to determine whether earnings management can be used as a moderating variable in the model. The research design carried out is a causal relationship research with a quantitative approach. The sample in this study were 26 property & real estate companies listed on the Indonesia Stock Exchange in 2012 to 2018. The type of data used in this study is secondary data. The technique of determining the sample using purposive sampling. And data analysis techniques using multiple linear regression analysis and interaction testing (moderating) conducted with the help of Eviews 9 software. The results in this study indicate that partially institutional ownership, independent boards of commissioners and audit committees have a positive and significant effect on firm value. As well as other results that show that earnings management is not a moderating variable in the effect of institutional ownership, managerial ownership, independent commissioners and audit committees on firm value in property & real estate sector companies listed on the Indonesia Stock Exchang
THE EFFECT OF TAXATION KNOWLEDGE, FISCUS SERVICES AND TAXATION SANCTIONS ON THE IMPLEMENTATION OF TAX AMNESTY PROGRAMS WITH TAXATION SOCIALIZATION AS MODERATING VARIABLES IN TAX OFFICE (KPP PRATAMA) MEDAN POLONIA
Full text linkThe purpose of this study was to examine and analyse the effect of tax knowledge, tax authorities and tax sanctions on the simultaneous and partial implementation of the tax amnesty program at the Medan Polonia Tax Office. This study also examines the moderating effect of taxation socialization in the relationship of tax knowledge, tax authorities, and tax sanctions with the implementation of the Tax Amnesty program at Medan Polonia Tax Office. This type of research is causal research. The population in this study were all Medan Polonia Taxpayers who followed the Tax Amnesty program. Samples were selected using the Slovin method so that 100 respondents were obtained. Data is processed using Smart PLS. The results of this study indicate that the simultaneous variables of tax knowledge, tax authorities and tax sanctions affect the implementation of the Medan Polonia Tax Office’s tax amnesty program. Partially, tax knowledge, tax authorities and tax sanctions variables have a significant effect on the implementation of the Medan Polonia Tax Office’s Tax Amnesty program. Variable tax socialization only moderates tax knowledge to the implementation of tax amnesty
THE EFFECT OF PROFITABILITY, FREE CASH FLOW, SALES GROWTH, FIRM SIZE ON INDONESIAN DEBT POLICY WITH LIQUIDITY AS MODERATING VARIABLES IN MAIN SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE IN 2015-2018
Full text linkThis study aims to determine the effect of profitability, free cash flow, sales growth and firm size on corporate debt policy. In addition, this research also tries to prove whether liquidity can be used as a moderator in the research model. This type of research is a quantitative descriptive study. This research was conducted on the Main Sector Companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Sample selection using purposive sampling technique shows that the research sample is 30 companies with a period of 4 years of research, so the number of observations in this study is 120 data. The data analysis method used in this research is Panel Data Regression Analysis which is done with the help of Eviews 9. The results of the study indicate that profitability has a negative and significant effect on debt policy in the main sector companies listed on the Indonesia Stock Exchange. Similarly, free cash flow also has a negative and significant effect. Firm size has a positive and significant influence on debt policy. Whereas liquidity apparently cannot be used as a moderating because it is proven unable to strengthen or weaken the independent variables used in this study
THE THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUES WITH COMPANY PROFITABILITY AS MODERATING VARIABLES IN PLANTATION COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
No full textThis study aims to analyze the effect of Corporate Social Responsibility (CSR) in terms of labor disclosure, product responsibility, economic performance, environment, and waste on firm value with profitability as a moderating variable on plantation companies on the IDX. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study included plantation companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sampling method used in this study was purposive sampling. Data were processed using panel data regression analysis. The results showed that the workforce had a negative and not significant effect on firm value. Product liability has a positive and significant effect on firm value. Economic performance has a positive and not significant effect on firm value. Energy has a positive and not significant effect on firm value. Waste has a negative effect and is not significant to the firm value. Profitability is a moderating variable for the relationship between labor, product responsibility, and waste on firm value. But the profitability variable is not a moderating variable for the relationship between economic performance and energy on firm value
ANALYSIS OF CAPITAL ADEQUACY RATIO EFFECT, NON PERFORMING LOAN, OPERATIONAL LOAD OPERATIONAL INCOME AND LOAN TO DEPOSIT RATIO OF PROFIT CHANGES WITH CREDIT DISTRIBUTION AS AN INTERVENING VARIABLE
Full text linkThe purpose of this study is to analyze the effect of Capital Aduquacy Ratio (CAR), Non Performing Loans (NPL), Operating Costs on Operating Income (OCOI) and Loan Deposit Ratio (LDR) on Changes in Profit and its influence mediated by Credit Distribution. The object of this research is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2007-2017 period. The sampling technique uses a purposive sampling method with a sample of 14 selected banks in order to obtain 154 observational data. Data analysis method is secondary data using Smart PLS (Partial Least Square). The results indicated that CAR and LDR did not have a significant positive effect on earnings changes. NPL has a negative effect, but not significantly to changes in earnings. The OCOI variable has a significant negative effect on changes in earnings. OCOI and LDR ratios have a significant effect on changes in earnings through lending. The CAR and NPL variables have no significant effect on changes in earnings through lending
ANALYSIS OF THE INFLUENCE OF OPERATING CASH FLOWS, DEBT TAX LOADS, AS WELL AS LISTED LEVELS ON PROFIT PERSISTENCY WITH SALES VOLATILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES REGISTERED IN THE EXCHANGE OF PROFITS WITH SALES VOLATILITY AS MO
Full text linkThis study aims to analyze operating cash flow, deferred tax expense, and debt levels that affect earnings persistence with sales volatility as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The population in this study amounted to 132 companies using a purposive sampling method obtained a sample of 34 data. Data testing methods used are multiple linear regression analysis and moderating analysis. The results of this study indicate that partially, the operating cash flow variable does not have a significant effect on earnings persistence, the deferred tax expense variable partially has a significant effect on earnings persistence, and the debt level variable also has a significant effect on earnings persistence. Sales volatility is able to moderate the influence of operating cash flow, deferred tax expense, and the level of debt to earnings persistence
Analysis of the Effect of Company Characteristics on Firm Value with Profitability as Intervening Variables in Plantation Companies Listed on the Indonesia Stock Exchange in 2010-2017
Full text linkEstablished companies generally aim to maximize the value of the company. High company value will attract investors to invest their capital in the company with the assumption that shareholders will prosper if the dividends obtained are large. The purpose of this study is to determine the direct influence of company characteristics on firm value and its indirect effect through profitability on plantation companies listed on the Indonesia Stock Exchange 2010-2017. This study uses correlational quantitative research. The population of this study is companies listed on the Stock Exchange in 2010-2017. The sampling technique uses the non probability sampling method that is saturated sampling (census). The dependent variable in this study is the firm value (Y) and the independent variable is the asset structure (X1), company growth (X2) and company size (X3) with the intervening variable is profitability (Z). Data analysis techniques using path analysis. The results of this study indicate that company growth and firm size have no effect on firm value. Asset structure has a positive and significant effect on firm value. Company growth affects the value of the company through ROE. The structure of assets and the size of the company does not affect the value of the company through ROE