International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF THE EFFECT OF REGIONAL ORIGINAL INCOME ON DEVELOPMENT OF DEVELOPMENT BY CAPITAL EXPENDITURE AS A MODERATING VARIABLE IN ACEH, NORTH SUMATERA, RIAU AND WEST SUMATERA PROVINCES 2010-2017
Full text linkThe purpose of this study was to analyse the effect of local revenue on development developments with capital expenditure as moderating variables in the provinces of Aceh, North Sumatra, Riau and West Sumatra. The population of this study were Aceh Province, North Sumatra, Riau and West Sumatra in 2010 to 2017. Observation samples were selected using saturated sample methods. Data was processed using panel data regression statistical test methods. The results of this study prove that based on regional tax, regional levies, the results of separated regional wealth, and other legitimate Local Government Revenue (LGR) simultaneously, have a significant effect on Gross Regional Domestic Products (GRDP) variables. Based on the results of the moderation test with interaction test, capital expenditure has a significant effect in moderating the effect of regional taxes, regional retribution, separated regional wealth results, other Local Government Revenue (LGR) on Gross Regional Domestic Products (GRDP)
EFFECT OF FRAUD DIAMOND ON FRAUD FINANCIAL STATEMENT DETECTION WITH AUDIT COMMITTEE AS MODERATION VARIABLES IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2015-2017
Full text linkThis study aims to determine the effect of Financial Stability, External Pressure, Financial Targets, Personal Financial Needs, Industrial Conditions, Monitoring Ineffectiveness, Auditor Change, Board of Directors Change to Fraud Financial Statement Detection with Audit Committee as Moderating variables in Companies listed on the Indonesia Stock Exchange Period 2015-2017. The population in this study amounted to 160 companies. The sampling method uses purposive sampling and the number of observation samples is 60 companies. This type of research is descriptive quantitative by testing classical assumptions and Multiple Regression Analysis (MRA) tests using two regression equations. The results of testing the data show that simultaneously and partially all independent variables have no effect on Fraud's Financial Statement Detection. The second equation shows all the independent variables have a significant effect on Fraud's Financial Statement Detection. Partially Financial Stability and Financial Stability Interaction affect Fraud's Financial Statement Detection. Whereas External Pressure, Financial Targets, Industrial Conditions, Monitoring Ineffectiveness, Auditor Change, Board of Directors Change, Interaction of External Pressure, Interaction of Financial Target, Interaction of Industrial Conditions, Interaction of Monitoring Ineffectiveness, Interaction of Auditor Change and Interaction of Directors Change did not affect Fraud's Financial Statement Detection
EFFECT OF CREDIT RISK, LIQUIDITY RISK, INTEREST RATE RISK AND CAPITAL ON PUBLIC BANKING PROFITABILITY LISTED IN INDONESIA STOCK EXCHANGE (IDX)
Full text linkThe objective of this study is to examine the effect of credit risk, liquidity risk, interest rate risk, and capital on bank profitability in conventional banks listed on the Indonesia stock exchange (IDX) in 2007-2017. This type of research is descriptive and causality using secondary data, namely financial statements. The population in the study is a conventional public bank registered on the Indonesian stock exchange. This research’s sampling technique used purposive sampling. The sample used was 12 banks. The method used in this research is panel data regression method with a significance level of 5% using a random effect model. Hypothesis testing used t test, F test, and coefficient of determination. The results showed that simultaneous credit risk, liquidity risk, interest rate risk, and capital had a significant effect on bank profitability. Partially credit risk has a negative and significant effect on bank profitability. Interest rate risk has a positive and significant effect. While the liquidity risk and capital variables do not affect bank profitability
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS USING INFORMATION TECHNOLOGY AS MODERATED VARIABLES IN THE GOVERNMENT OF THE SOUTH NIAS REGENCY
Full text linkThe objective of this study is to analyse and determine the factors that affect the quality of financial statements by the use of information technology as a moderating variable in the Regional Government of South Nias Regency. The independent variables in this study are human resource competencies and internal control systems. The population in this study was 28 Regional Apparatus Organizations found in the regency government of southern Nias. The sampling technique uses saturated samples with a total sample of 105 questionnaire samples collected. Data is processed using SEM method. The results of this study indicate that human resource competence does not affect the quality of financial statements while the internal control system has a significant positive effect on the quality of financial statements. Utilization of information technology is not able to strengthen or weaken the effect of human resource competencies on the quality of financial statements while the use of information technology is able to weaken the effect of the internal control system on the quality of financial statements in the south Nias regency government
FACTORS AFFECTING THE COMPLETENESS OF FINANCIAL STATEMENTS WITH FIRM SIZES AS MODERATING VARIABLES IN NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX)
Full text linkThe objective of this study was to analyse the effect of leverage (DER), liquidity (CR), profitability (ROA), Public Shares, and Firm Age on the completeness of financial statement disclosure with firm size as a moderating variable. The population in this study is non-financial companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The total sample in this study were 116 companies for three years in a row so that the total number of observations was 348. The research data analysis model used the Partial Least Square (PLS) approach using STATCAL software. The results of this study indicate that liquidity (CR) has a significant negative effect and public shares have a significant positive effect on the completeness of financial statement disclosure, while leverage (DER), profitability (ROA) and firm age have no effect on the completeness of financial statement disclosure. Firm size can significantly moderate the profitability and public share variables on the completeness of financial statement disclosures, but there is no significant effect between leverage, liquidity, and age of the company on the completeness of financial statement disclosures in non-financial companies listed on the Stock Exchange
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS REGENCY APPARATUS WORK UNIT IN THE GOVERNMENT OF ACEH TAMIANG REGENCY WITH ORGANIZATIONAL COMMITMENTS AS MODERATING VARIABLES
Full text linkThe purpose of this study is to analyse the effect of government internal control systems (GICS), human resource competencies (HR), utilization of information technology (IT), application of Government Accounting Standards (GAS) and the role of internal audit with organizational commitment as a moderating variable on the quality of financial statements Regency Government Work Unit in Aceh Tamiang Regency Government. This type of research is causal research. The population in this study was 88 people, consisting of the Head of the Regency Government Work Unit (Budget User) and the Financial Administration Officer in the entire Regency Government Work Unit (SKPK) of the Aceh Tamiang District Government, totaling 44 Regency Government Work Unit. The method of determining the sample with the census method, so that the entire population is used as a research sample. The data in this study are primary data and data collection techniques using a questionnaire. Hypothesis testing uses the Structural Equation Model (SEM) with the help of the Square Least Square (PLS) program. The results of this study prove that GICS, human resource competence, IT technology utilization, GAS application and the role of internal audit have a significant effect on the quality of financial statements simultaneously. Partially, the GICS system, IT utilization and the role of internal audit have a positive and significant effect on the quality of financial statements, while HR competence and GAS application have a positive but not significant effect on the quality of financial statements. Organizational commitment as a moderating variable can moderate the effect of GICS on Regency Government Work Unit financial statements but organizational commitment has not been able to moderate the relationship between HR competencies, IT utilization, GAS implementation and the role of internal audit on the quality of Regency Government Work Unit’s financial statements in the Government of Aceh Tamiang Regency
THE EFFECT OF COMPANY SIZE, CAPITAL STRUCTURE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN IDX
Full text linkThe objectives of this study are to determine and analyze the effect of Company Size, Capital Structure (DER), Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility both simultaneously and partially on Corporate Value (PBV), and analyze Profitability (ROA) to moderate the relationship between Size Companies, Capital Structure (DER), Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility with respect to Company Values (PBV) of property and real estate listed on the Indonesia Stock Exchange in 2013-2017. The research population is property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 with 49 companies. The sample was selected using a purposive sampling method that produced 30 sample companies. Testing the first hypothesis uses multiple linear analysis, test the coefficient of determination, F test and t test, while the second hypothesis for moderating variables using the residual test. The results of this study indicate that Company Size has a positive and insignificant effect on Corporate Values, Capital Structure has a positive and significant effect on Firm Value, Managerial Ownership has a positive and not significant effect on Firm Value, Institutional Ownership has a positive and significant effect on Firm Value, Corporate Social Responsibility has a negative and insignificant effect on Corporate Values, and Profitability is not a variable that is able to moderate Company Size, Capital Structure, Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility towards property and real estate company values listed on the Indonesia Stock Exchange in 2013-2017
THE EFFECT OF CAPITAL STRUCTURE, FIRM GROWTH, FIRM SIZE AND PROFITABILITY ON FIRM VALUE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLES IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY REGISTERED IN INDONESIA STOCK EXCHANGE
Full text linkthe objective of this study is to determine the effect of capital structure, firm growth, firm size and profitability on the value of manufacturing companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange. The independent variables in this study are capital structure, firm growth, firm size and profitability. The dependent variable is firm value. The moderating variable is Good Corporate Governance. This type of research is a causal associative research conducted to determine the effect or also the relationship between two or more variables. This study looked at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was 29 companies so the number of observations in this study was 29x5 = 145 data. The sampling technique used was purposive sampling. The analytical method used is panel data regression analysis and moderating testing with the help of Eviews software. The results of this study indicate that simultaneously capital structure, firm growth, firm size and profitability affect firm value. While partially the capital structure does not affect firm value, firm growth affects firm value, firm size affects firm value and profitability affects firm value. While testing moderating good corporate governance has no effect on capital structure, firm growth, firm size, profitability and firm value
FACTORS THAT AFFECT COMPLIANCE WITH THE INDIVIDUAL TAXPAYER WITH TAXATION SOCIALIZATION AS MODERATING VARIABLES IN THE OFFICE OF TAX SERVICES IN THE OFFICE OF DJP SUMATERA UTARA I
Full text linkThe purpose of this study is to examine the awareness of taxpayers, tax knowledge, tax sanctions, tax officer services, and the environment for individual taxpayer compliance and to test whether taxation socialization is able to moderate the effect of these factors on the compliance of individual taxpayers at the Office of Taxes Service within the North Sumatra Regional DJP Office I. This research is a causality study using primary data. The population of this study is individual taxpayers who are required to submit Annual Notification Letter registered at eight tax service offices in the North Sumatra Regional DJP Office I amounting to 367,866 in 2018. Determination of the sample of this study using the Slovin formula and obtained a sample of individual taxpayers as much as 100 respondents with Non Probability Sampling technique, namely Accidental Sampling. The data analysis method used in this research is multiple linear regression analysis and interaction test for moderation variables. The results showed that partially, taxation knowledge and the environment had a positive and significant effect on compliance of individual taxpayers, while awareness of taxpayers, taxation sanctions, and service of tax officers did not significantly affect individual taxpayer compliance. Then, the results of the interaction test show that taxation socialization is able to moderate the effect of taxpayer awareness, tax knowledge, taxation sanctions, and the environment on individual taxpayer compliance, but taxation socialization is not able to moderate the effect of tax officer services on individual taxpayer compliance
AN ANALYSIS OF FACTORS WHICH INFLUENCED THE ADHERENCE OF INDIVIDUAL TAXPAYERS TO THE KPP (TAX SERVICE OFFICE) PRATAMA PEMATANGSIANTAR WITH TAX AUDIT AS MODERATING VARIABLE
Full text linkThe objective of the research was to analyze some factors which influenced the adherence of individual taxpayers to the KKP (Tax Service Office) Pratama Pematangsiantar with tax audit as moderating variable. The research used associative causal method. The population was individual taxpayers registered at the KKP Pratama, Pematangsiantar. The samples were taken by using non-probability sampling or convenience sampling technique. The data were gathered by using questionnaires, and analyzed by using multiple linear regression analysis and absolute deviation test. The result of the research showed that, simultaneously, the variables of taxpayers’ knowledge of taxation, taxpayers’ awareness, taxation socialization, administrative sanction, and fiscal service had significant influence on taxpayers’ adherence to KKP Pratama, Pematangsiantar. Partially, taxpayers’ knowledge of taxation and administrative sanction did not have any influence taxpayers’ adherence to the KKP Pratama, Pematangsiantar. Taxpayers’ awareness, taxation socialization, and fiscal service had positive and significant influence on taxpayers’ adherence to the KKP Pratama, Pematangsiantar. Tax audit as moderating variable could strengthen the correlation between taxation socialization and taxpayers’ adherence to the KKP Pratama, Pematangsiantar