International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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FACTORS THAT AFFECT THE BUDGET ABSOPTION IN LOCAL GOVERNMENT WORK UNIT OF THE CITY OF MEDAN WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS A MODERATING VARIABLE
Full text linkThis study aims to analyze the effect of Budget Implementation Document (BID) quality, HR quality, bureaucratic reform and organizational commitment to the absorption of Local Government Work Unit budget of Medan City Government with the internal control system of the government as a moderating variable. This type of research is causality. The population in this study were all Local Government Work Unit of Medan City Government, which amounted to 54 (fifty four) Local Government Work Units. The sampling technique uses a purposive sampling method, so that those who meet the criteria to be used as research samples are 33 (thirty three) Local Government Work Units with 66 observations consisting of 66 (sixty six) respondents consisting of the Head of the Local Government Work Unit and the Head of Financial Subdivision Local Government Work Unit. The data of this study were analyzed using Structural Equation Modelling Partial Least Squares (SEM PLS). The results showed that the quality of BID, the quality of human resources, bureaucratic reform had a significant positive effect on budget absorption and organizational commitment had a positive effect but not significantly on budget absorption. The government internal control system as a moderating variable cannot moderate the relationship between BID quality, HR quality, bureaucratic reform and organizational commitment to budget absorption in Local Government Work Unit of Medan City Government
THE EFFECT OF LEADERSHIP STYLE, COMPENSATION SUITABILITY, INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL CULTURE ON FRAUD IN PT BANK ABCD
Full text linkThis study aims to examine and analyze the effect of leadership style, internal banking control systems, compensation suitability, and organizational culture for fraud at PT Bank ABCD. This research uses causality research with survey method. The population in this study were all credit staff in PT Bank ABCD, amounting to 57 people. Data collection was carried out with a questionnaire delivered directly by the researcher. The sampling method uses the census method in which the entire population in this study is the research sample. The method of analysis uses multiple linear regression analysis. The results showed that (1) leadership style had no significant effect on fraud, and (2) the banking internal control system, compensation suitability and the organizational ethical culture had a negative effect on fraud at PT Bank ABCD
ANALYSIS OF FACTORS AFFECTING DIVIDEND POLICY MODERATING VARIABLES USING AS GROWTH IN BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2012-2018
Full text linkThis study aimed to get empirical evidence on disclosure of cash ratio, debt to equity ratio, return on assets and operating cash flow effect on dividend policy with growth as moderating variable in the annual report on banking companies listed in Indonesia Stock Exchange period 2012 to 2018.
This research was conducted at the Indonesian Stock Exchange (BEI) Of the entire banking firms from 2012 to 2018. The sample in this study were selected by purposive sampling method. The data analysis was conducted on the descriptive statistical factor analysis, and regression analysis. Factor analysis using confirmatory factor analysis. Hypothesis testing using bivariate correlation analysis with Regresion Moderated Analysis (MRA) with SPSS (Statistical Package For Social Science) version 17.0.
The results of this study indicate that partial cash ratio had no effect and no significant effect on dividend policy, debt to equity ratio influential and significant to dividend policy, return on assets has no effect and no significant effect on dividend policy, operational cash flow effect and significant to dividend policy , simultaneous cash ratio, debt to equity ratio, return on assets and operating cash flow effect and significant to dividend policy and growth as moderating variable able to moderate the relationship between the cash ratio, debt to equity ratio, return on assets and operating cash flow against policy dividend
FACTORS AFFECTING GROWTH OF PROFIT AND ITS IMPACT ON THE VALUE OF BANKING FIRMS IN INDONESIA STOCK EXCHANGE 2013-2017
Full text linkThis study aims to analyse the factors that affect earnings growth and its impact on the firm value in banking companies listed on the Indonesia Stock Exchange in 2013-2017, namely Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO) and Dept to Equity Ratio (DER) and Profit Growth as intervening variables. This type of research is causal research. The population of this study is all banking companies listed on the Indonesia Stock Exchange in 2013-2017 as many as 43 companies. Sampling was done by nonprobability sampling with a total sample of 35 companies using the technique of purposive sampling. The method of data collection is carried out by downloading through the Indonesia Stock Exchange website www.idx.co.id and the website of the company concerned in the form of financial statements of banking companies in 2013-2017. The data of this study were analysed using the classical assumption test, hypothesis testing and path analysis using SPSS 24 Statistical Package for Social Science (SPSS). The results of this study indicate that simultaneous CAR, NPL, LDR, BOPO, DER and Profit Growth significantly affect Firm Value. Partially BOPO and DER have a negative and significant effect on Firm Value, while CAR and Profit Growth have a positive and not significant effect on Firm Value and NPL has a negative and no significant effect on Firm Value. Profit growth is able to mediate the relationship between NPL, BOPO and DER on the Value of Banking Companies listed on the Indonesia Stock Exchange in 2013-2017
EFFECT OF INSTITUTIONAL OWNERSHIP STRUCTURE, MANAGERIAL OWNERSHIP AND RETURN ON ASSETS (ROA) ON CSR DISCLOSURE WITH FIRM SIZE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) 2007-2017
Full text linkThe purpose of this study was to determine and analyse the effect of institutional ownership structure, managerial ownership, and ROA on CSR disclosure with firm size as a moderating variable in manufacturing companies. The population of this study is manufacturing companies listed on the Stock Exchange with observations for 2007 to 2017. The sample was selected using the purposive sampling method. Data was processed using a statistical regression test method with moderation interactions. The results of this study prove that based on simultaneous test results, institutional ownership structure, managerial ownership, and ROA simultaneously, have a significant effect on CSR disclosure variables. Based on the results of moderation testing with the interaction test firm size has a significant effect in moderating the effect of institutional ownership structure and ROA on CSR disclosure
THE EFFECT OF SYSTEM QUALITY AND INFORMATION QUALITY ON THE SATISFACTION OF USER ENTERPRISE RESOURCE PLANNING-SYSTEM APPLICATION AND PRODUCT IN DATA PROCESSING (ERP-SAP) WITH PERCEIVED USEFULNESS AS A VARIABLE MODERATING IN PTPN III (PERSERO) UNIT OF LABUHAN
Full text linkThis study aims to determine the Effect of System Quality and Information Quality on User Satisfaction of Enterprise Resource Planning-Systems Application and Product In Data Processing (ERP-SAP) with Perceived Usefulness as Moderating Variables in PTPN III (Persero) Unit of Labuhan Batu II District. This type of research is causal research. This study took a sample of 110 respondents with the census method, questionnaires were given to implementing employees who use ERP-SAP at PTPN III (Persero) (Persero) Unit of Labuhan Batu II District. The type of data in this study is primary data obtained from the answers to the questionnaire. Testing the research hypothesis using multivariate with Structural Equation Modeling (SEM) and moderating testing using the interaction test. The test results indicate that the quality of the system and the quality of information has a positive and significant effect on SAP user satisfaction. The moderating variable perceived usefulness does not significantly moderate the effect of system quality and information quality on SAP user satisfaction
THE EFFECT OF REVENUE SHARING FUNDS, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS AND SPECIAL AUTONOMY FUNDS ON CAPITAL EXPENDITURE WITH ECONOMIC GROWTH AS MODERATING VARIABLES IN THE GOVERNMENT OF THE DISTRICT / CITY IN ACEH PROVINCE IN 2008 – 2017
Full text linkThis study aims to determine and analyze whether Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Special Autonomy Funds have a simultaneous and partial effect on Capital Expenditure in district / city governments in Aceh Province and to find out and analyse whether the variable Economic Growth as a variable moderating can strengthen and weaken the influence of Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Special Autonomy Funds on Capital Expenditures in district / city governments in Aceh Province. The results of the study simultaneously show the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund and Special Autonomy Fund significantly affect Capital Expenditures. Partially, Revenue Sharing Funds does not have a significant effect on capital expenditure; General Allocation Funds have a significant effect on capital expenditure; Special Allocation Funds have no significant effect on capital expenditure; The Special Autonomy Fund has a significant effect on capital expenditure. Economic Growth Variable as a moderator is unable to moderate the effect of Revenue Sharing, General Allocation Funds, Special Allocation Funds and Special Autonomy Funds on Capital Expenditures
FACTORS AFFECTING PROFITABILITY WITH THE INTEREST RATE AS MODERATING VARIABLES IN BANK SUMUT
Full text linkThe purpose of this study is to examine the effect of the Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operational efficiency (BOPO), Net Interest Margin (NIM), and Current Account Saving Account (CASA) partially and simultaneously to PT. Bank Sumut profitability with Bank Indonesia (BI) Rates as a moderating variable. The population of this research is the branch office of PT. Bank Sumut which has been established during the observation period from 2014 to 2018. This study uses purposive sampling. The analytical tool used is panel data regression and data processing using software Stata 13. The results of this test show that the NPL and LDR ratios have a negative effect on ROA, while the BOPO, NIM, and CASA ratios have a positive effect on ROA. BI Rates cannot moderate the relationship between the ratio of NPL, LDR, BOPO, NIM, and CASA on ROA in PT. Bank Sumut
THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, FIRM SIZE AND AUDIT COMMITTEES ON AUDIT QUALITY WITH SPECIALIST AUDITORS AS MODERATORS IN REAL ESTATE & PROPERTY COMPANIES IN 2013-2018
Full text linkThis study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality
EFFECT OF BUSINESS RISK, FIRM SIZE, SALES GROWTH, PROFITABILITY AND LIQUIDITY ON CAPITAL STRUCTURE IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED IN EXCHANGE OF INDONESIA STOCK (BEI) 2013-2017
Full text linkThe purpose of this study is to analyse the components of business risk, firm size, sales growth, profitability and liquidity influencing the capital structure of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017.
This research was conducted by observing the food and beverage sector manufacturing companies on the Indonesia Stock Exchange. The sampling technique uses a sampling census method where. Testing the hypothesis by regression of the data panel and analysis is done using the Eviews application tool. The results of this study prove that partially business risk variables and firm size affect the capital structure while the sales growth, profitability and liquidity variables do not affect the firm value