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International Journal of Public Budgeting, Accounting and Finance
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 26556693     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics
Arjuna Subject : -
Articles 250 Documents
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THE INFLUENCE OF BUDGETING PARTICIPATION, BUDGET TARGET CLARITY, ORGANIZATIONAL COMMITMENT ON THE EMPLOYEE’S PERFORMANCE AT BINJAI MUNICIPAL ADMINISTRATION WITH JOB SATISFACTION AS MODERATING VARIABLE Lesita, Aguinke Br.Hutapea
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to find out and analyze the influence of budgeting participation, budget target clarity, and organizational commitment on the employee’s performance at Binjai Municipal Administration with job satisfaction as moderating variable. The research used causal method. The population was all personnel of Binjai Municipal Administration, and the samples were taken by using Slovin formula. It also used judgment samples consisted of Budget Users, Financial Administrative Officials, and Technical Activity Administrator in 33 SKPD (Regional Work Unit) of Binjai Municipal Administration. The data were gathered by distributing questionnaires and analyzed by using multiple linear regression analysis and residual test with an SPSS software program. The result of the research showed that, simultaneously and partially, budgeting participation, budget target clarity, and organizational commitment had significant influence on the employees’ performance at Binjai Municipal Administration. Job satisfaction as moderating variable could moderate the correlation of budgeting participation, budget target clarity, and organizational commitment with the employees’ performance at Binjai Municipal Administration.
THE FACTORS AFFECTING QUALITY OF FINANCIAL STATEMENTS IN LANGKAT REGENCY WITH THE INTEGRITY OF FINANCIAL MANAGEMENT AS MODERATING VARIABLES Hartono, Hartono
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of human resources competence, the use of information technology, and the implementation of internal control system on the quality of financial statement of Langkat District Administrationwith the integrity  of financial managers as moderating variable. The research used  analitic survey method. The population was 52 Work Units (Regional Work unit) in Langkat District Administration. Each Work Unit was represented by Financial Administrator and an expenditure treasurer as the respondents.The samples were taken by using census  sampling technique  (total population). Hypothesis was tested by using multiple linear regression analysis with  an Statistical Package for Social Science (SPSS) software program. The result of the research showed that human resource competence, the use of information technology and the implementation of internal control system simultaneously  and partially  had positive and significat influence on the quality of financial statementof Langkat District Administration. The integrity of financial managersas moderating variable was able to moderate  the correlation of human resources competence, the use of information technology, and the implementation of internal control system  with the quality of financial statementof Langkat District Administration.
ANALYSIS OF FACTORS AFFECTING THE SUCCESS IN APPLYING ACCRUAL-BASES GOVERNMENT ACCOUNTING STANDARD WITH REGIONAL MANAGEMENT INFORMATION SYSTEM AS A MODERATING VARIABLE IN MEDAN MUNICIPAL GOVERNMENT Surbakti, Agustina
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to find out 1) the influence of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual on the Success in Applying Accrual-Based SAP (Government Accounting Standard) in Medan Municipal Government and 2) Regional Management Information System in moderating the correlation of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual with the Success in Applying Accrual-Based SAP in Medan Municipal Government. The research used causality method. The population was 57 SKPD (Regional Work Units) of Medan Municipal Government, and all of them were used as the samples (census sampling). Primary data were gathered by using survey method and distributing questionnaires to the respondents of each SKPD of Medan Municipal Government and analyzed by using Bayes method and interaction approach for moderating variable. The result of the research showed that 1) Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual had positive and significant influence on the Success in Applying Accrual-Based SAP in Medan Municipal Government, and 2) Regional Management Information System could moderate the correlation of Organizational Commitment and Accrual-Based Manual, but it could not moderate the correlation of Human Resources and Communication with Applying Accrual-Based SAP in Medan Municipal Government.
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FRAUD IN THE AGENCIES OF DAIRI DISTRICT ADMINISTRATION Kristian, David Simbolon
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research was purposed to explore the perceptions of government officials in government institutions regarding the tendency of fraud in the government sector by testing and analyzing the influence of leadership style, compensation suitability, internal control system, enforcement, organizational ethical culture and organizational commitment to fraud in Dairi district government institution. This research is a causality research by using survey method. The population in this research is the treasurer and the official of commitment authority who amounted to 94 respondents but only 86 respondents returned it. Analysis method using multiple linear regression analysis. Sampling method using census method where the entire population in this research used as sample research. The result showed that compensation suitability, internal control system, enforcement, organizational erhical culture and organizational commitment influenced fraud in the environment of Dairi district government institution.
AN ANALYSIS OF THE FACTORS WHICH INFLUENCE CAPITAL STRUCTURE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE IN THE MANUFACTURING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Putri, Ilfi Rahmi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objectives of the research were to find out and to analyze the influence of profitability, tangibility, company size, growth opportunity and market valuation on capital structure with institutional ownership as the moderating variable in the manufacturing companies listed in Indonesia Stock Exchange. This is a causal associative research. The population was 88 manufacturing companies listed in BEI (Indonesia Stock Exchange) with foreign stock ownership belonging to a domestic institution or association in the period from 2012 until 2015. Census technique was used to collect the samples. There were 352 sample data used in this research. The results of the research showed that simultaneously, all independent variables significantly influence the capital structure; however, partially, only company size and growth opportunity had significant positive influence. Meanwhile, tangibility, market valuation and profitability did not have significant influence on the capital structure. Institutional ownership could not moderate the correlation of profitability, tangibility, company size, growth opportunity and market valuation with capital structure.
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE REVENUE OF HEALTH CARE RETRIBUTION BY APPLIYING BLUD FINANCIAL MANAGEMENT PATTERN AS MODERATING VARIABLE AT RSUD KARIMUN REGENCY junaldi, junaldi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this research is to analyze the influence of the quality of health services, human resource competence and the number of patient visits to the income levies health services at general hospital of Karimun Regency and to know and analyze the influence of the implementation of financial management pattern of public service agency. The type of this research is quantitative with associative causal method. This research was done using survey methods to disseminate the questionnaire and interview to all employees of general hospital of Karimun Regency. The population in this research is all employees at general hospital of Karimun Regency numbered as many as 472 people. The number of sample as many as 143 people. The data has been analyzed using multiple linear regression analysis and residual test. The results of this research showed that simultaneously the quality of health services, human resource competence and the number of patient visits significant effect against the acceptance of retribution health services. Partially the quality of health services, human resource competence and the number of patient visits have positive and significant impact on the income levies health services. financial management pattern of public service agency may moderate the relationship between the quality of health services, human resource competence and the number of visits patients with income levies health services at general hospital of Karimun Regency.
ANALYSIS OF FACTORS THAT CAN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY (CSR) WITH EFFECTIVENESS OF THE AUDIT COMMITTEE AS A MODERATING VARIABLE IN PT BANK SUMUT tania, novi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to find out and to analyze the influence of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio  on CSR (Corporate Social Responsibility) at PT Bank Sumut simultaneously and partially and whether the Effectiveness of Audit Committee could moderate the correlation of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio with CSR at PT Bank Sumut. The research used causal comparative method. The population was 25 Branch Offices of PT Bank Sumut in each district/town in North Sumatera which carried out CSR program. The samples were taken by using census sampling technique. The result of the research showed that, simultaneously,   Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio had significant influence on CSR. Partially, Profit Management had significant influence on CSR, Firm Size had significant influence on CSR, Return on Equity did not have any significant influence on CSR, Return on Assets had significant influence on CSR, Non-Performing Loans did not have any significant influence on CSR, Loan to Deposits Ratio had significant influence on CSR, Net Interest Margin had significant influence on CSR, Leverage did not have any significant influence on CSR, and Capital Adequacy Ratio had significant influence on CSR at PT Bank Sumut. The effectiveness of Audit Committee was not moderating variable which moderated the correlation of Profit Management, Firm Size, Return on Equity, Return on Assets, Non-Performing Loans, Loan to Deposits Ratio, Net Interest Margin, Leverage, and Capital Adequacy Ratio with CSR at PT Bank Sumut.
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FINANCIAL STATEMENT QUALITY OF THE LANGKAT DISTRICT ADMINISTRATION WITH MANAGERIAL COMMITMENT AS MODERATING VARIABLE Yusnita, Erna Tengku
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of the implementation of Government Accounting Standard, Quality of Human Resources, Government Internal Control System, the Use of Information Technology, and Managerial Commitment as moderating variable on the Quality of Financial Statement in Langkat District Administration. The research used quantitative causal comparative method. The population was the Financial Administrative personnel involved in managing finance at 54 SKPDs in Langkat District Administration. The samples were taken by using census method (total sampling technique) The data were analyzed by using Partial Least Square (PLS) 3.0. The result of the research showed that Government Accounting Standard, Quality of Human Resources, Government Internal Control System, the Use of Information Technology, and Managerial Commitment had the influence on the quality of financial statement of Langkat District Administration. Managerial Commitment could moderate the correlation of Government Accounting Standard with the Quality of Financial Statement. Managerial Commitment could moderate the correlation of Quality of Human Resources with the Quality of Financial Statement. Managerial Commitment could not moderate the correlation of Government Internal Control System with the Quality of Financial Statement. Managerial Commitment could not moderate the correlation the Use of Information Technology with the Quality of Financial Statement.
THE FACTORS WHICH INFLUENCE EARNINGS MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURE COMPANIES LISTED IN BEI Triboy, Besli Saragih
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to find out some factors which influenced earnings management consisted of Information asymmetry, firm size, leverage, institutional ownership, and profitability with good corporate governance proxied   with independent board of commissioners and audit committee as moderating variable in manufacture companies listed in BEI in the period of 2013-2015. The research used hypothetical test or explanatory research method. The population was 144 manufacture companies listed in BEI, and 106 of them were used as the samples, taken by using proportional random sampling technique. The result of the research showed that, simultaneously, Information asymmetry, firm size, leverage, institutional ownership, and profitability influenced earnings management. Partially, Information asymmetry and profitability influenced earnings management, while firm size, leverage, and institutional ownership did not have any influence on earnings management. Good corporate governance which proxied with independent board of commissioners and audit committee was moderating variable in this research in which independent board of commissioners and audit committee were not the variables which could moderate the influence of Information asymmetry, firm size, leverage, institutional ownership, and profitability on earnings management.
THE INFLUENCE OF PROFESSIONAL DEVELOPMENT, ROLE OF THE INTERNAL AUDIT FUNCTION, EXPERIENCE OF UNDERSTANDING THE RISK BASED INTERNAL AUDIT WITH SELF EFFICACY AS A MODERATING VARIABLE ON THE INSPECTORATE OF SUMATERA UTARA PROVINCE Widasari, Ira Puspita
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Risk Base Internal Audit (RBIA) is a methodology used by the internal audit function to provide confidance that risk appetite (an acceptable risk to the organization). This research aimed to know the influence of professional development, role of internal audit function, experience to the understanding of risk based internal audit at the Inspectorate of North Sumatera Province and to know the self efficacy in moderating the influence of professional development, role of internal audit function, experience to the understanding of risk based internal audit at the Inspectorate of North Sumatera utara. This type of research is causality research with the sampling technique used is census. There are 85 APIP as respondents. The data used is the primary data using the questionaire. Result of research indicate 1) professional development, and role of internal audit function have a significant positive effect on understanding of risk based internal audit, while experiace has positive effect insignificant to understanding of risk based internal audit. 2) self efficacy is not able to moderate the influence of professional development, role of internal audit function, and experience in the underatanding of risk based internal audit at the Inspectorate of North Sumatera Province.

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