International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE, LEVERAGE, AND AUDIT QUALITY ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A MODERATING VARIABLE ON THE GOODS CONSUMER COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE (IDX)
Full text linkThe objective of this research was to analyse the influence of Corporate Governance consisted of institutional ownership, size of board of commissioners, board of independent commissioners’ composition; leverage, and audit quality on earnings management with firm size as moderating variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used associative causal method. The population was 14 companies, and all of them were used as the samples, taken by using census technique so that there were 98 observations all together. The data were gathered by conducting documentary study and analysed by using panel data regression analysis. The result of the research showed that, simultaneously, Corporate Governance consisted of institutional ownership, size of board of commissioners, board of independent commissioners’ composition; leverage, and audit quality had the significant influence on earnings management. Partially, the size of board of commissioners and leverage had the positive and significant influence on earnings management, besides institutional ownership, board of independent commissioners’ composition, audit quality had influence not significant on earnings management. The result of residual test on moderating variable showed that firm size could moderate the correlation of Corporate Governance consisted of institutional ownership, size of board of commissioners, board of independent commissioners’ composition; leverage, and audit quality with earnings management in consumer goods companies listed in the Indonesia Stock Exchange
THE EFFECT OF AUDIT ENGAGEMENT PERIOD, AUDIT ROTATION, AND FIRM SIZE ON AUDIT QUALITY WITH AUDIT COMMITTEE AS A MODERATION (EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON BEI 2011-2016)
Full text linkThis study aims to determine and analyse the effect of the audit engagement period, audit rotation, and firm size on audit quality with the audit committee as moderating manufacturing companies listed on the Indonesia Stock Exchange. This research is associative causal research using secondary data. The population of this study is 149 companies which are manufacturing companies listed on the Indonesia Stock Exchange in 2011-2016. The sampling technique used was purposive side with the number of observations 168 (28 companies x 6 years). The analytical method used is logistic regression analysis and MRA (Moderated Regression Analysis) using SPSS software (Statistical Package for the Social Science). The results of this study prove that the audit engagement period has a significant effect on audit quality, while audit rotation and firm size have no significant effect on audit quality. The audit committee significantly moderates the audit engagement period with audit quality. The audit committee does not significantly moderate audit rotation on audit quality. The audit committee also does not significantly moderate the firm size on audit quality
ANALYSIS OF THE INFLUENCE OFFINANCING TO DEPOSIT RATIO, OPERATIONAL COSTS ON OPERATIONAL INCOME, NON PERFORMING FINANCING, THIRD PARTY FUND PROFITABILITY, CAPITAL ADEQUANCY RATIO, PROPORTION OF INDEPENDENT COMMISSIONERS AS MODERATING VARIETIES OF SHARIA B
Full text linkProfitability is the ability of a company to generate profits which is a comparison between net income after deducting interest and tax expenses (Earning After Taxes / EAT) which is generated from the company's principal activities with total assets (assets ) owned by the company to carry out company assets as a whole and expressed as a percentage. This study aims to examine the effect of Financing to Deposit Ratio (FDR),Operating Costs on Operating Income (BOPO), Non Performing Financing (NPF), Third Party Funds (TPF), Capital Adequacy Ratio (CAR)to Profitability with the Independent Board of Commissioners Proportion (PDKI) as a moderating variable. This type of research is causal. The population in this study amounted to 10 Sharia Banks registered at Bank Indonesia in 2012-2016. The sampling method is census, so that the number of samples used is 50 sample data. The results showed simultaneously, all independent variables had a significant effect on profitability, but partially only thevariables Financing to Deposit Ratio (FDR)and Third Party Funds (DPK)had a positive effect on profitability. While Operational Costs Against Operating Income (BOPO), Non Performing Finance (NPF)and Capital Adequacy Ratio (CAR)do not affect profitability. The proportion of Independent Commissioners (PDKI) is not a moderating variable in this study
IMPLEMENTATION OF RISK BASED INTERNAL AUDITING IN LANGKAT REGENCY
Full text linkThis study aims to determine the effect of the role of the internal auditor, top management commitment, communication processes and training on the implementation of RBIA (Risk Based Internal Auditor) in the Langkat Regency Government. This type of research is causal associative research that uses a quantitative approach. This research was conducted in the Langkat Regency Government. Data collection methods used were questionnaire methods given to research respondents. The type of data used in this study is primary data as primary data and secondary data for additional data. The data analysis method used is using Structural Equation Modeling (SEM). And data processing in this study was carried out with the help of SmartPLS software. The results obtained in this study indicate that training is the most dominant factor in influencing the implementation of Risk Based Internal Auditors in Langkat Regency. It is also known that partially the role of internal auditors and the communication process also has a significant influence on RBIA in Langkat Regency. While the variable of top management commitment cannot influence the implementation of RBIA in Langkat Regency at a significance level of 5%
THE EFFECT OF FINANCIAL RATIO IN PREDICTING THE CONDITION OF FINANCIAL POLICY WITH FIRM SIZE AS A VARIABLE MODERATING IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2012-2017
Full text linkThe objective of this study was to identify and analyse the effect of financial ratios in predicting financial distress conditions in manufacturing companies listed on the Indonesian stock exchange (IDX) for the period 2012-2017. The variables in this study are return on assets, current ratio, debt to equity ratio, total asset turnover and firm size. The population in this study were all manufacturing companies listed on the Indonesia stock exchange for the period 2012-2017. Sampling in this study used purposive sampling, so sample of 384 companies that met the criteria was obtained. The analytical method used in this research is descriptive statistical analysis using logistic regression analysis and interaction test to test the moderating variable. The results of this study indicate that simultaneous return on assets, current ratio, debt to equity ratio, and total asset turnover have a significant effect on predict financial distress, and firm size can moderate the effect of return on assets, current ratio, debt to equity ratio, and total asset turnover in predicting financial distress. Partially, return on assets, current ratio and total asset turnover have a negative and significant effect in predicting financial distress conditions. While the variable debt to equity ratio has a positive and significant influence in predicting the condition of financial distress. Firm Size is able to moderate the effect of Total Asset Turnover in predicting the condition of Financial Distress. However Firm Size weakens the influence of Return On Asset, Current Ratio and Debt to Equity Ratio in predicting the condition of Financial Distress
EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, COMPANY SIZE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN GOODS CONSUMER COMPANIES IN INDONESIA STOCK EXCHANGE (IDX)
Full text linkThe purpose of this study was to examine and analyse the effect of the current ratio, debt to equity ratio, firm size, and corporate social responsibility on firm values both simultaneously and partially and to find out and analyse whether institutional ownership variables as moderating variables can strengthen or weaken the relationship between current ratio, debt to equity ratio, and company size to firm value in consumer goods companies on the Indonesia Stock Exchange. The population in this study were 39 consumer goods companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was selected using 36 stratified random sampling methods, so that the study sample was collected as many as 108 observations. Testing the research hypothesis using multiple linear regression analysis and testing the moderating variable using the absolute difference test. The results showed that simultaneously the current ratio, debt to equity ratio, firm size, and corporate social responsibility had a significant effect on firm value. Partially the size of the company has a significant effect on firm value while the current ratio, debt to equity ratio, and corporate social responsibility have no significant effect on firm value. The moderating variable of institutional ownership is not able to moderate the current ratio relationship, debt to equity ratio, company size, and corporate social responsibility to firm value
ANALYSIS OF FACTORS THAT INFLUENCE THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY CONSUMER GOODS COMPANIES LISTED ON IDX PERIOD 2014-2016
Full text linkThis research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures by testing the effect of profitability, leverage, corporate size, board of executive , board of committee size and institutional ownership on corporate social responsibility disclosures index. Sample used are consumer goods sector companies that listed on Indonesia Stock Exchange for period 2014 -2016. The population was 43 consumer goods companies, so that was selected 31 consumer goods companies. The sources of the data were taken from audited financial reports and annual reports and sustainability report, if any. This research uses quantitative approach with multiple linier regression analysis. The results show that profitability and board of executive have a positive effect on corporate social responsibility disclosures. There is no evidence to suggest that leverage, corporate size , board of committee size and institutional ownership have any effect on corporate social responsibility disclosures
Factor Effecting Firm Value: The Role Of CSR in Plantation Firm Indonesia
Full text linkThis study aims to examine and analyze the effect of firm size, profitability, sales growth, and good corporate governance on firm value with social responsibility as a moderating variable in plantation companies listed on the stock exchange. The data collection method used is secondary data with the population in this study being plantation companies listed on the stock exchange. The study sample was 14 companies from 2013 - 2017 with a total of 70 observations (5 years). The data analysis model is used to test the hypothesis of multiple linear regression models and Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on firm value, profitability had a positive effect on firm value, sales growth and good corporate governance were not significant to firm value. Corporate social responsibility is able to moderate the firm size and good corporate governance towards firm value. Corporate social responsibility is not able to moderate profitability and sales growth towards firm value
THE EFFECT OF HUMAN RESOURCES COMPENTENCY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO THE APPLICATION OF ACCRUAL ACCOUNTING WITH SUPPORTING DEVICES AS MODERATING VARIABLES IN THE LOCAL GOVERNMENT OF LANGKAT REGENCY
Full text linkHuman resources are the most important factor in creating quality financial reports, because those implementing the Government Internal Control System (GICS) and Government Accounting Standards (GAS) are human resources. At present the number of employees with accounting education backgrounds in the Langkat Regency Government is still minimal and uneven in all Regional Work Units (RWU). The results of the 2014 State Audit Board examination of compliance with legislation stated that of the 12 employees with accounting backgrounds only scattered in 9 (nine) RWUs in the Langkat Regency Government, there were still many RWUs that did not have employees with accounting backgrounds but the Regency Government Langkat has attempted to send Financial Administration Officer in Regional Work Units and financial management staff to conduct training on financial statements. The purpose of this study is to determine and analyse the effect of human resource competencies, the Government Internal Control System (GICS) and organizational commitment to the implementation of accrual accounting in Langkat Regency Government, as well as to know and analyse the moderation of supporting devices in strengthening the effect of human resource competencies, Government Internal Control System (GICS) and organizational commitment to the implementation of accrual accounting in Langkat Regency Government. This research model uses the Moderated Regression Analysis (MRA) model with the SmartPLS Program. The results of this study are HR Competence and Organizational Commitment have a significant positive effect on the implementation of accrual-based accounting. The Government Internal Control System has no significant negative effect on the implementation of accrual-based accounting. Supporting devices are not able to moderate the effect of HR competencies, Government Internal Control Systems and Organizational Commitment to the Implementation of Accrual Based Accounting
ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCES COMPETENCE, MOTIVATION, WORK ENVIRONMENT AND THE ROLE OF LEADERSHIP ON THE PERFORMANCE OF ASSET STEWARD IN THE ORGANIZATION OF REGIONAL DEVICES SERDANG BEDAGAI REGENCY
Full text linkThe research objective is to test and analyse The Influence of Human Resources Competence, Motivation, Work Environment and the Role of Leadership on the Performance Of asset Steward in The Organization of Regional Devices (47 OPD) Serdang Bedagai Regency. The research is causal associative. The whole population is taken as the research samples (47 Asset Steward in The Organization Of Regional Devices). Hypothesis testing uses multiple linear regression with coefficient of determination, F-test and t-test. The results of this research indicate that the partial and simultaneous variables of human resources competence, motivation, work environment and the role of leadership have a significant positive effect on the performance of asset steward in The Organization of Regional Devices Serdang Bedagai Regency. The value of R Square obtained is 0.866 with the explanation that 86,6% variable of performance of asset steward is explained by human resources competence, motivation, work environment and role of leadership and 13,4% is explained by other variable outside variable which used in this research