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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 EFFECT OF FIRM SIZE, PROFITABILITY AND AUDIT TENURE ON AUDIT DELAY WITH FINANCIAL DISTRESS AS MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON IDX Hasibuan, Hara Habibi
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to determine the effect of firm size, profitability and audit tenure on audit delay on Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX). In addition, this study also aims to determine whether financial distress can moderate the effect of firm size, profitability and audit tenure on audit delays in Mining Sector Companies Listed on the Indonesia Stock Exchange. This type of research is causal associative research. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 18 companies. Data collection is done through documentation techniques. Data analysis method used is multiple linear regression analysis method and interaction test with SmartPLS software. The results of this study indicate that firm size and profitability have a negative and significant effect on audit delay on Mining Sector Companies Listed on the Indonesia Stock Exchange. While audit tenure does not have a significant effect on audit delay. Other results show that financial distress can moderate the effect of firm size and audit tenure on audit delay. Whereas the effect of profitability on audit delay is not.
EFFECT OF GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUNDS AND CAPITAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGENCY/CITY GOVERNMENT IN NORTH SUMATRA PROVINCE IN 2013 – 2018 Husni, Yuanita Larosa
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of general allocation funds, special allocation funds, capital expenditure on financial performance in the North Sumatra Provincial Government. This type of research is causal research. This research is sourced from Local Government Fund (APBD) data and Local Government Fund (APBD) realization reports obtained from data published by the Central Statistics Agency and through the portal of the Directorate General of Fiscal Balance. Sample selection using a saturated sample shows that the study sample is 33 regencies / cities with a period of 6 years of research, so the number of observations in this study is 198 data. The data analysis method used in this study is Panel Data Regression Analysis which was performed with the help of Eviews 9 software. The results showed that general allocation funds and special allocation funds had a significant positive effect on the financial performance of the North Sumatra Province government. While capital expenditure has a significant negative effect on the financial performance of the government of North Sumatra Province.
ANALYSIS OF THE EFFECT OF PARTICIPATION IN BUDGET DEVELOPMENT, BUDGET CLARITY, JOB RELEVANT INFORMATION, AND CONFLICTS OF INTEREST ON MANAGERIAL PERFORMANCE WITH JOB SATISFACTION AS A MODERATING VARIABLES (EMPIRICAL STUDY ON HOSPITALS) Ginting, Winner ASP
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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The purpose of this study was to analyze the effect of budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest on managerial performance and job satisfaction as a moderating variable in empirical studies in public private hospitals in Medan City. This type of research is causality. The population in this study were directors, managers and department heads who were involved in the budget preparation process at private hospitals in the city of Medan. The sampling method in this study was using purposive sampling, in order to obtain 14 hospital samples. The sample in this study were directors and managers as well as people involved in budgeting from the 14 hospitals that had been sampled. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest have an effect on managerial performance. Budgeting participation has no effect on managerial performance. Clarity of budget targets and job relevant information has a positive and significant effect on managerial performance. Conflict of interest has a negative effect on managerial performance. Job satisfaction cannot moderate budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest on managerial performance.
ANALYSIS OF THE EFFECT OF KNOWLEDGE AND UNDERSTANDING OF TAX REGULATIONS, TAX RATE, TAX SANCTIONS, SERVICE QUALITY, AND SELF ASSESSMENT ON TAXPAYER COMPLIANCE WITH TAX AMNESTY PROGRAM IN PRATAMA MEDAN TAX OFFICE Ramaly, Hartono
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Tax in general means citizens’ obligation to actively participate in the national development according to laws. However, their low obedience has caused tax revenue does not achieve the target, and it makes the researcher interested in analyzing the influence of Knowledge and Understanding about Taxation, Tax Rate, Tax Sanction, Service Quality, and Self-Assessment on Taxpayers’ Compliance at KPP Pratama, Medan Kota. The objective of the research was to find out the empirical evidence of the Influence of Knowledge and Understanding about Taxation on Taxpayers’ Compliance, the influence of Tax Rate on Taxpayers’ Compliance, the influence of Tax Sanction on Taxpayers’ Compliance, Service Quality on Taxpayers’ Compliance, and Self-Assessment on Taxpayers’ Compliance at KPP Pratama, Medan Kota. The population was 11,456 taxpayers who had participated in Tax Amnesty Program at KPP Pratama, Medan Kota. The data were analyzed by using logistic regression analysis. The result of the research showed that simultaneously there was significant influence at 65% of Knowledge and Understanding about Taxation, Tax Rate, Tax Sanction, Service Quality, and Self-Assessment on Taxpayers’ Compliance. Partially, Knowledge and Understanding about Taxation did not have any significant influence on Taxpayers’ Compliance, Tax Rate had negative but significant influence on Taxpayers’ Compliance, Tax Sanction, Service Quality, and Self-Assessment had positive ad significant influence on Taxpayers’ Compliance.
ANALYSIS OF THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON FIRM VALUE WITH SUSTAINABILITY REPORT DISCLOSURE AS MODERATING VARIABLE IN SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) IN 2013 – 2017 Sylvia, Sylvia
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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This research aims to analyze the effects of profitability, leverage and liquidity towards firm value as well as the effects of sustainability report disclosure as moderating variable on Service companies that are listed in Indonesian Stock Exchange from 2013 – 2017. Populations of this research are all service companies that are listed in Indonesian Stock Exchange during 2013 until 2017. Samples of this research are 9 service companies that are listed in Indonesia Stock Exchange during 2013 – 2017. This research used Multiple Regression Analysis for the hypothesis 1 – 4 and Absolut Residual Analysis to analyze moderating variable that are in hypothesis 5 – 7. The results of this research show that, (1) Profitability has a positive and significant effect on firm value, (2) Leverage has a negative and significant effect on firm value, (3) Liquidity has a negative and significant effect on firm value, (4) Profitability, Leverage, and Liquidity are significant on firm value, (5) Sustainability Report Disclosure indeed is a moderating variable that affects the relationship between profitability and firm value, (6) Sustainability Report Disclosure is not a moderating variable that affects the relationship between leverage and firm value, and (7) Sustainability Report Disclosure indeed is a moderating variable that affects the relationship between liquidity and firm value.
FACTORS AFFECTING COMPLIANCE PERSONAL TAX PAYABLE WITH SANCTIONS AS A MODERATED VARIABLES (Case Study at KPP Pratama Medan Polonia) Sinaga, Bima
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect awareness, environment, tax services, knowledge of taxation, tax audit and tax collection on individual taxpayer compliance at KPP Pratama Medan Polonia. In addition, this study will also test whether sanctions can be used as a moderating variable in the research model. This type of research is a causal associative research. This research conducted in KPP Pratama Medan Polonia, North Sumatra Province. The data collection method used is a questionnaire method given to research respondents. The number of samples in this study were 99 people who were obtained by calculating the Slovin formula. The type of data used in this study is primary data. The data analysis method used is to use Multiple Linear Regression Analysis and Interaction Test. Data processing in this study was carried out with the help of SPSS 25 software. The results obtained in this study indicate that awareness, tax services and tax audits have a positive and significant effect on taxpayer compliance. Furthermore, it can also be seen that tax sanctions can moderate the influence of the tax environment and tax services on individual taxpayer compliance at KPP Pratama Medan Polonia.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, AND OPERATIONAL EFFICIENCY RATIO ON SHARE PRICES WITH RETURN ON ASSETS AS AN INTERVENING VARIABLES IN BANKING COMPANY LISTED ON THE IDX Hasibuan, Thezar Fiqih Hidayat
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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This study aims to examine the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Return on Assets (ROA). Testing the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO), Return on Asset (ROA) on Stock Prices. Test the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Stock Prices through Return on Assets (ROA) as an intervening variable . The object of this research is 44 banking companies listed on the Indonesia Stock Exchange from 2014-2018. The sample was selected using purposive sampling method, namely 25 companies. The analysis method used in this research is multiple linear regression analysis and path analysis. The results of this study indicate that the variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO) has a direct influence on the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) do not have a direct effect on the variable Return on Assets (ROA). The variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO), and Return on Asset (ROA) have a direct influence on the variable Stock Price. while the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables do not have a direct effect on the Share Price variable. The variable Net Interest Margin (NIM), Operational Efficiency Ratio (BOPO) has an influence on the variable Stock Price through the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) had no influence on the variable stock price through Return on Assets (ROA).
ANALYSIS OF FACTORS AFFECTING QUALITY INTERNAL AUDIT RESULTS WITH WORK EXPERIENCE AUDITORS AS MODERATING VARIABLES ON INSPECTORATE OF MEDAN CITY Ginting, Chrisdayanti
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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This study aims to analyze the influence of competency measures, independence, moral reasoning, spiritual quotient, and emotional quotient as factors that affect the quality of internal audit results at the Inspectorate of Medan City. This study will also examine the auditor work experience variable which is used as a moderating variable in the research model. The population was all auditors and functional officials of P2UPD who served in the Inspectorate of Medan City who had participated in the training, totaling 48 people. The type of data used is primary data and the data analysis technique used in this study is the Partial Least Square (PLS) approach. The results of this study indicate that the competence and independence of the auditors have a significant positive effect on the quality of internal audit results. Meanwhile, moral reasoning, spirituality; quotient and emotional quotient do not have a significant effect on the quality of internal audit results. The results of this study also indicate that the work experience of the auditors is not able to moderate the influence of competence, independence, moral reasoning, spirituality; quotient and emotional quotient on the quality of internal audit results.
FACTORS AFFECTING AUDIT QUALITY WITH THE ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLES IN THE FINANCIAL AUDITING AGENCY (CPC) NORTH SUMATRA REPRESENTATIVE Suhendra, Muhammad Ryan
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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This study aims to examine the effect of Independence, Auditor Knowledge, Auditor Experience Specialization, Implementation of SPKN, on Audit Quality. Testing the effect of Independence, Auditor Knowledge, Auditor Experience Specialization, Implementation of SPKN, on Audit Quality through Organizational Commitment as a moderating variable. The object of this research is 73 employees of BPK representatives of North Sumatra from 90 employees. The sample was selected using a total sampling method of 90 people, but the data obtained were only from 73 BPK employees representing North Sumatra. The analytical method used in this research is the Partial Least Square (PLS) approach, with the Structured Equation Modeling (SEM) equation model. The results of this study indicate that the variable Auditor Knowledge, Auditor Experience Specialization, and the application of the SPKN has a direct effect on the Audit Quality variable. Meanwhile, the independence variable does not have a direct influence on the Audit Quality variable. Then the Organizational Commitment variable cannot moderate the variables of Independence, Auditor Knowledge, Auditor Experience Specialization, and the Application of SPKN to Audit Quality.
THE EFFECT OF ERP-SAP IMPLEMENTATION (ENTERPRISE RESOURCE PLANNING - SYSTEM APPLICATION AND PRODUCT IN DATA PROCESSING) ON THE QUALITY OF ACCOUNTING INFORMATION WITH PERSONAL COMPETENCY PROCESSING DATA AS MODERATING VARIABLES (Study at PT. Perkebunan Nusanta Sinambela, Ady Putra
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study was conducted to determine the effect of ERP-SAP Implementation on the Quality of Accounting Information and to determine the effect of ERP-SAP Implementation on the Quality of Accounting Information through personal competency in data processing based on HR in companies by seeing that before the ERP there was a gap that made the company's accounting information system become hampered and inefficient. This research uses quantitative methods which are also often called traditional methods because this method has been used for a long time. This method is a scientific method because it is objective, measurable, rational, and systematic. The sample used is the employees of PT. Perkebunan Nusantara III (Persero) Medan as many as 110 people using SEM (Structural Equation Modeling) methods and data analysis. The results showed that the implementation of ERP-SAP had a positive and significant effect on the quality of accounting information and the influence of personal competence in data processing did not significantly moderate the relationship between ERP-SAP implementation and the quality of accounting information at PT. Perkebunan Nusantara III (Persero) Medan.

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