International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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EFFECT OF LIQUIDITY, LEVERAGE AND FIRM SIZE ON GOING-CONCERN AUDIT OPINION WITH PROFITABILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2009-2018
Full text linkThe purpose of this study is to examine factors which affecting going concern audit opinion acceptance namely liquidity, leverage and firm size with profitability as a moderating variable. This research uses secondary data with a sample of 30 manufacturing companies listed on the Stock Exchange Indonesia used a purposive sampling method in the 2009-2018 time period. Data analysis techniques in this study used logistic regression analysis and test interaction for moderating variables using Stata 14. Result of this research shows liquidity partially has a significant negative effect on acceptance of going-concern audit opinion , and leverage have an effect significant positive on acceptance of going-concern audit opinion while firm size has no significant negative effect on going audit opinion concern. Interaction test results show that the profitability variable is not able to moderate the effect of liquidity and leverage on the acceptance of going audit opinion concern, but proved to be able to significantly moderate the effect of firm size on going concern audit opinion acceptance
THE EFFECT OF FIRM SIZE, FIRM OPERATING COMPLEXITY, PROFITABILITY, AND SOLVABILITY, ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE
Full text linkthe objective of the study is to analyse the effect of firm size, firm operating complexity, profitability and solvability of audit delay with public accounting firm (PAF) size as a moderating variable in manufacturing companies on the Indonesia Stock Exchange. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018. The sampling method used in this study is purposive sampling. Data were processed using panel data regression analysis. The results showed that firm size had a negative and significant effect on audit delay. The complexity of the firm operations has a positive and not significant effect on audit delay. Profitability has a negative and significant effect on audit delay. Solvability has a positive and not significant effect on audit delay. PAF size is a moderating variable for the relationship between firm size, complexity of firm operations and solvability to audit delay. However, PAF size is not a moderating variable for the relationship between profitability and audit delay
ANALYSIS OF FACTORS AFFECTING FIRM VALUE IN PLANTATION COMPANIES LISTED ON BEI WITH PROFITABILITY AS AN INTERVENING VARIABLE
Full text linkThe purpose of this study is to determine and test the factors that affect firm value in plantation companies listed on the Indonesia Stock Exchange and to examine the factors that affect firm value through profitability as an intervening variable. The factors tested in this study are capital structure, liquidity, total asset turnover, inventory turnover, CSR disclosure. This research uses secondary data. The population in this study is plantation companies listed on the IDX. The sample of this research is 10 companies for the period 2012-2016. The analytical tool used in this study is to use multiple linear regression analysis and path analysis with the help of SPSS. Simultaneous analysis results that capital structure, liquidity, total asset turnover, inventory turnover and CSR disclosure and profitability have a significant effect on firm value. Partially, capital structure and liquidity have a negative and significant effect on firm value, total asset turnover has a positive and significant effect on firm value, inventory turnover and CSR disclosure has a negative and not significant effect on firm value. The profitability variable is a significant intervening variable for the total assets turnover and inventory turnover variables to the firm value, and is an insignificant intervening variable in the relationship of capital structure, liquidity and CSR disclosure to the firm value
THE INFLUENCE OF FIRM SIZE, PROFITABILITY, SOLVABILITY, REPUTATION OF THE AUDITORS AND AUDIT COMMITTEE ON THE TIMELINESS REPORTING OF MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015 – 2017
Full text linkThis study aims to analyse the effect of firm size, profitability, solvability, auditor’s reputation and audit committee on the timeliness of financial reporting of manufacturing companies on the Indonesian Stock Exchange. This type of research is quantitative research using secondary data collection techniques in the form of financial statements of companies listed on the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia stock exchange. With the criteria that the company has submitted financial statements in 2015 until 2017. Data is processed using multiple regression analysis. The results of the multiple regression analysis used show that company size, profitability and solvency have a significant effect, but the reputation of the auditor and audit committee is not significant to the timeliness of financial reporting
THE EFFECT OF REGIONAL ORIGINAL INCOME AND CONSIDERATION FUNDS ON THE ALLOCATION OF THE CAPITAL SHOPPING BUDGET IN THE GOVERNMENT OF THE DISTRICT / CITY IN NORTH SUMATERA AND EAST JAVA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE
Full text linkThis study aims to determine the effect of Local Own-source Revenue and Fiscal Balancing Funds (general allocation fund, special allocation fund, revenue sharing fund) on the allocation of capital expenditure budgets in District / City Governments in North Sumatra and East Java. In addition, this study will also examine economic growth variables which are used as moderating variables. This type of research is carried out based on associative research. This research was conducted in Regency / City Government in North Sumatra and East Java Provinces. By using purposive sampling technique, the number of research samples known is 34 districts / cities. This research was conducted for the period 2010-2018. The type of data used is secondary data and data analysis techniques used in this study are Panel Data Regression Analysis and Interaction Test. The results obtained in this study indicate that the Local Own-source Revenue (LOR), General Allocation Fund (GAF) and Revenue Sharing Fund (RSF) have a positive and significant effect on the allocation of capital expenditure budget. In addition, the moderating variable used in this study is that economic growth can be proven to be a moderating variable in the effect of Local Own-source Revenue and Special Allocation Fund. While the General Allocation Fund and Revenue Sharing Fund are no
THE INFLUENCE OF FREE CASH FLOW, AUDIT COMMITTEE, MANAGERIAL OWNERSHIP AND FIRM SIZE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE IN BASIC INDUSTRY AND CHEMISTRY SECTOR COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE
Full text linkThe objective of the research was to analyze the influence of free cash flow, audit committee, managerial ownership, and firm size on firm value with Corporate Social Responsibility (CSR) as moderating variable. The population was 57 manufacture companies in basic industry and chemistry sector listed in BEI (Indonesia Stock Exchange) in the period of 2015-2017, and 40 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis and residual analysis with E-views application program. The result of the research showed that free cash flow, audit committee, managerial ownership, and firm size on firm value partially and simultaneously had the influence on firm value. CSR as moderating variable could not moderate analyze the influence of free cash flow, audit committee, managerial ownership, and firm size on firm value
THE EFFECT OF ACCOUNTING INFORMATION ON DECISION MAKING OF MUDHARABAH AND MURABAHAH FINANCING WITH NON PERFORMING FINANCING POLICY AS MODERATING IN THE SHARIA SUMUT BANK
Full text linkIslamic banks are special types of banks that have finance in a century. Although they are referred to as banks, Islamic banks are built on different principles such as religious ethics and jurisprudence. In addition, they are designed for different purposes such as achieving Islamic socio-economic goals. The purpose of this study is to analyze accounting information (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity) with mudharabah and murabaha financing decisions. This research is a research that has been done by several researchers, in previous studies trying to test the relationship between accounting information and financial decision making is still not convincing. The subject of this research is accounting information that is used as a financial ratio measurement tool to see mudharabah and murabaha financing decisions at the North Sumatran Bank with 5 Branches examined, over a period of 6 years using secondary data. This study uses panel data by testing using the eviews 9 application. The results of the researchers after doing the test model, get a fixed test model, after doing the fixed test then do the classic assumption test, the results of the classic assumption test explain all normal tests. F test shows a significant value of 0,000 smaller than 0.05. The results of this F test indicate that the independent variables jointly (simultaneously) have a significant influence on the dependent variable mudharabah and murabaha financing. In terms of Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, it has a negative effect on mudharabah and murabahah financing but not significantly above> 0.05. In contrast to the Debt To Equty Ratio ratio, a positive and significant effect on mudharabah and murabaha financing in the Sumut Syariah Bank 0.01 <0.05. Retrun On Equity is not a significant negative effect. Likewise, moderating Non Performing financing does not moderate one variable between (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity)
FACTORS AFFECTING FIRM VALUE WITH THE SOCIAL RESPONSIBILITY OF THE COMPANY AS MODELING VARIABLES IN BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE
Full text linkThe purpose of this study was to examine the effect of firm size, firm age, profitability, the proportion of independent commissioners, institutional ownership, and leverage on firm value with corporate social responsibility (CSR) as a moderating variable. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2011-2017. Sampling uses a purposive sampling method, the sample used is 19 banking companies listed on the IDX. So, the number of observations in this study were 133 observations. The type of data used is secondary data derived from financial statements. The data were analysed using multiple linear regression techniques and moderated regression analysis (MRA) using the SPSS program. The results of this study indicate that the variable firm size, profitability, the proportion of independent commissioners, institutional ownership and leverage simultaneously have a significant effect on firm value. Partially, the proportion of the board of commissioners and institutional ownership has a positive but not significant effect on firm value. Variable firm size and profitability partially have a positive and significant effect on firm value, while leverage variables partially have a negative but not significant effect on firm value. CSR moderates the influence of firm size, profitability, institutional ownership, the proportion of independent commissioners and leverage on firm value
EFFECT OF ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS, INFORMATION TECHNOLOGY UTILIZATION AND TASK Fit ON PERFORMANCE WITH WORK SATISFACTION AS MODERATING VARIABLES IN THE EDUCATION OFFICE OF NORTH SUMATERA PROVINCE
Full text linkThis study aims to obtain empirical evidence about the Effect of Accounting Information Systems Effectiveness, Information Technology Utilization, Task Fit on Employee Performance with Job Satisfaction as Moderation Variables. Sampling using a census. Where the total population is a sample of employees who use accounting information systems and information technology as many as 178 respondents. This research uses Eviews software. The results of this study indicate that Accounting Information Systems Effectiveness and Task Fit have no significant effect on Performance, while Information Technology Utilization has a significant effect on performance, and Job Satisfaction is able to moderate the effect between Accounting Information Systems Effectiveness and Information Technology Utilization on employee performance by strengthening the effect, whereas on Task Fit variable Job Satisfaction moderates by weakening its effect
FACTORS AFFECTING INTELLECTUAL CAPITAL PERFORMANCE WITH PROFITABILITY AS MODERATING VARIABLES IN COMPANIES IN THE LQ-45 INDEX IN INDONESIA STOCK EXCHANGE, 2015-2017
Full text linkThe purpose of this study was to determine and analyse the factors that affect intellectual capital performance in companies incorporated in the LQ-45 index in the Indonesia Stock Exchange. The dependent variable in this study is intellectual capital performance. Employee productivity, firm size and board size as independent variables and profitability as moderating variables. The object of this research is companies incorporated in the LQ-45 index on the Indonesia Stock Exchange in 2015-2017. The sampling technique uses saturated samples. The research sample consisted of 54 companies with 162 units of analysis. Data analysis method is secondary data using SPSS (Statistical Package for the Social Sciences). The results of this study indicate that employee productivity has a positive and significant effect on intellectual capital performance. Firm size has a negative and significant effect on intellectual capital performance. Board size has no effect on intellectual capital performance. The profitability variable is not able to moderate the effect of employee productivity, firm size and board size on intellectual capital performance