International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF THE EFFECT OF INDEPENDENCE, PROFESSIONALISM, AND COMPETENCE ON THE QUALITY OF INTERNAL AUDIT RESULTS WITH AUDITOR ETHICS AS MODERATING VARIABLE
Full text linkThis study aims to evaluate the effect of independence, professionalism and competence on the quality of internal audit results with auditor ethics as a moderating variable in Inspectorate of Medan City. Based on the results of this study, showing that independence has a positive effect on the quality of internal audit results, professionalism has a positive effect on the quality of internal audit results, and competence does not affect the quality of internal audit results at the Medan City Inspectorate. Meanwhile, auditor ethics auditors are unable to moderate the relationship between independence and the quality of internal audit results, auditor ethics auditors are unable to moderate the relationship between professionalism and the quality of internal audit results, and auditor ethics are not able to moderate the relationship between competence and quality of internal audit result
THE EFFECT OF COST OF PRODUCTION ON DETERMINING THE SELLING PRICE OF ARABIC COFFEE WITH EXTERNAL FAILURE COSTS AS MODERATING VARIABLES FROM FARMERS TO PT VOLKOPI INDONESIA IN TAKENGON (CENTRAL ACEH REGENCY)
Full text linkThe main aims of this study is to analyse the effect of the cost of production on the determination of the selling price of “asalan” arabica coffee with external failure costs as a moderating variable from farmers to the company. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study all farmers in Takengon who sell the “asalan” coffee to PT. Volkopi Indonesia in 2015 to 2018. The sampling method used in this study is to use the census method means that all farmers in Takengon who sell to the company. Data were processed using regression analysis with moderating variables using residual tests. The results of the multiple regression analysis used show that the effect of cost of production on the determination of the selling price of Arabica coffee origin simultaneously has a positive and significant effect on prices. But from the results of the study it can also be concluded that external failure costs are not able to significantly moderate the selling price
DETERMINANT FACTORS OF FIRM VALUES IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) WITH FIRM SIZE AS MODERATING VARIABLE
Full text linkThis study aims to analyse Firm Growth, Managerial Ownership, Profitability and Capital Structure on Firm Value in Manufacturing Companies listed on the Indonesia Stock Exchange with Firm Size as a Moderating Variable. This type of research in this research is causal comparative. The population of this study is Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection method uses a purposive sampling technique, so the number of samples used is 34 sample data. The data collection method used is documentation technique. Methods of data analysis using multiple linear regression methods, the absolute difference test with a significance value of 5%, and using SPSS software tools. The results showed that company growth had a significant positive effect on firm value, managerial ownership had no significant negative effect on firm value, profitability had a significant positive effect on firm value, capital structure had a significant negative effect on firm value, and firm size was unable to moderate firm growth, managerial ownership, profitability and capital structure on firm value
THE EFFECT OF SYSTEM QUALITY AND INFORMATION QUALITY ON THE SATISFACTION OF USER ENTERPRISE RESOURCE PLANNING (ERP) WITH PERCEIVED USEFULNESS AS MODERATING VARIABLES IN PT PLN (Persero) DISTRIBUTION AND CENTER FOR LOAD MANAGEMENT (P3B) SUMATRA UPT MEDAN UPT M
Full text linkThis study aims to test and analyze the effect of System Quality and Information Quality on the End User Satisfaction of Enterprise Resource Planning (ERP) with Perceived Usefulness as a moderating variable and to test and analyze whether the variable System Quality and Information Quality influence simultaneously or partially on the End User Satisfaction Enterprise Resource Planning (ERP) and Perceived Usefulness as moderating variables affect the relationship of System Quality and Information Quality to ERP End User Satisfaction. This type of research is causal research. Data collection is carried out by collecting primary data obtained through the distribution of questionnaires to the employees of PT PLN (Persero) Distribution and Center for Load Management (P3B) UPT Sumatra Medan. The population in this study were all employees of PT PLN (Persero) Distribution and Center for Load Management (P3B) Sumatra UPT Medan. as many as 184 people. The research sample used in this study amounted to 52 people. Hasil Penelitian menunjukkan bahwa parsial Kualitas Sistem mempengaruhi positif signifikan terhadap Kepuasan Pengguna Akhir ERP dan Kualitas Informasi mempengaruhi negatif signifikan terhadap Kepuasan Pengguna Akhir ERP. Secara simultan Kualitas Sistem dan Kualitas Informasi berpengaruh signifikan terhadap Kepuasan Pengguna Akhir ERP. Dan hasil penelitian juga menunjukkan bahwa Kegunaan yang dirasakan bukan merupakan variabelmoderating
THE EFFECT OF FIRM SIZE, FIRM GROWTH, PROFITABILITY AND CAPITAL STRUCTURE ON FIRM VALUE WITH DEVIDENT POLICY AS INTERVENING VARIABLES IN TELECOMMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
Full text linkThe purpose of this study was to examine the effect of firm size, firm growth, profitability and capital structure on firm value with dividend policy as an intervening variable. The population in this study are telecommunications companies listed on the Indonesia stock exchange (IDX) for the period of 2010-2018. The method of selecting samples uses saturated or census samples. The samples used were 4 companies. The method used in this research is panel data regression method with a significance level of 5% using the common effect model (CEM). Hypothesis testing using t test, f test, and residual test. The results showed that simultaneous firm size, profitability, capital structure has a negative effect on firm value. Partially the variable firm growth, capital structure, and dividend policy have a positive and significant effect on firm value. Firm size, profitability has a positive effect on dividend policy, while partially firm growth, capital structure has a negative effect on dividend policy. Mediation Test results show that the dividend policy is not able to mediate the relationship between firm size, company growth, profitability and capital structure on firm value
THE THE EFFECT OF UNDERSTANDING OF ACCOUNTING, REFORM TAXATION, TAXING SOCIALIZATION, AND TAXATION SANCTIONS TOWARDS OBLIGATION OF TAXATION OBLIGATIONS IN TAX SERVICE OFFICES LISTED AT REGION OFFICES IN THE DIRECTORATE GENERAL OF NORTH SUMATRA TAX I
No full textThis study aims to analyze the influence caused by accounting understanding variables, tax administration reforms, tax socialization and tax sanctions on corporate taxpayer compliance at the tax service office registered at the Regional Office of the Directorate General of North Sumatra tax I. This research uses convenience sampling technique with a sample of 100 corporate taxpayers that obtained by using the calculation of the Slovin formula. The data collection technique in this study is a questionnaire, while the data analysis technique used is multiple linear regression analysis processed with the help of the SPSS program. From the results of tests that have been carried out, the simultaneous regression test (Test F) shows that all independent variables studied have a simultaneous influence on the variable of corporate taxpayer compliance. Partial regression test (t test) shows that accounting understanding partially has positive and significant effect on corporate taxpayer compliance, tax administration reforms partially has positive and significant effect on corporate taxpayer compliance, taxation socialization partially has positive and significant effect on taxpayer compliance agency, and taxation sanctions partially have a positive and significant effect on compliance with corporate taxpayers
THE EFFECT OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE ON FIRM VALUE WITH RETURN ON INVESTMENT AS A MODELING VARIABLE IN THE MINING INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE
Full text linkThis study aims to analyse the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on the Indonesia Stock Exchange Period 2013-2017. The study was conducted on 29 mining companies listed on the IDX. Data analysis techniques used in this study are Multiple Regression analysis and Moderating Regression Analysis with the help of the E-Views program. The results of the study simultaneously showed a significant influence between intellectual capital profitability, leverage, firm size and firm growth on firm value. Partial testing shows that intellectual capital and firm growth does not affect firm value while profitability and leverage have a positive and significant effect on firm value. Firm size has a negative and significant effect on firm value. Return on investment has no significant effect in mediating the relationship between intellectual capital and firm value
FACTORS AFFECTING FIRM VALUES WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLES IN MANUFACTURING MANUFACTURERS OF CONSUMPTION GOODS SECTORS LISTED IN INDONESIA STOCK EXCHANGE
Full text linkThis study aims to examine and analyse the effect of leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) on firm value with good corporate governance (GCG) as a moderating variable. The population in this study were 37 consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015-2017, with a purposive sampling technique so that 34 samples were collected. The data analysis method uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that the profitability and dividend payout ratio (DPR) partially had a positive and significant effect on firm value, while leverage and free cash flow (FCF) partially had a positive and not significant effect on firm value. Simultaneously leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) affect the value of the company. Good Corporate Governance (GCG) as a moderating variable is not significant in partially moderating influence of leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) on the value of the company in companies manufacturing consumer goods sector listed on the Indonesia Stock Exchange period 2015-2017
Factors Affecting Liquidity Coverage Ratio (LCR) as Implementation of BASEL III in the Banking Sector
Full text linkThis study aims to examine and analyze the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Operational Costs to Operating Income (OCOI), Non Performing Loans (NPL), Third Party Funds (TPF) and bank size on Liquidity Coverage Ratio (LCR) in the banking sector. The population of this study are banks that are required by the Financial Services Authority to calculate and publish LCR reports on a quarterly basis in 2017-2018 which includes banks BOOK 4, BOOK 3 and foreign banks. The population of this research is 33 banks. The sample selection using purposive sampling method with the selected sample is 23 banks. Processing data using panel data regression statistical test methods. The results of this study indicate ROA, CAR, OCOI, NPL, TPF and bank size simultaneously affect LCR. NPL partially has a negative and significant effect on LCR. ROA, OCOI, TPF and bank size variables have positive but not significant effect on LCR. CAR variable has a negative but not significant effect on LCR
THE EFFECT OF LIQUIDITY, SOLVABILITY, PROFITABILITY, AND NON PERFORMING FINANCING ON FIRM VALUE WITH INTELLECTUAL CAPITAL AS MODERATING VARIABLES IN MULTIFINANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2018
Full text linkThis study aims to analyse the effect of liquidity, solvability, profitability, and non-performing financing on firm value with intellectual capital as a moderating variable. The population in this study amounted to 17 multifinance companies listed on the Indonesia Stock Exchange in 2015-2018, and a sample of 14 companies with purposive sampling technique. Analysis of the data used is panel data regression analysis and interaction testing with the help of the Eviews10 application program. The results of the study showed that all independent variables had a partially negative effect on firm value, where three of the independent variables had no significant effect, namely liquidity, solvability, and non-performing financing while profitability had a significant effect on firm value. Intellectual capital is able to significantly strengthen the effect of liquidity and solvency, and is able to significantly weaken the effect of profitability and non-performing financing