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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
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Published by Universitas Mercu Buana

ISSN : 20867662 EISSN : 26221950 DOI : https://dx.doi.org/10.22441/profita

Core Subject : Economy,

Economics, Econometrics & Finance

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 164 Documents

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PENGARUH RASIO LIKUIDITAS (CURRENT RATIO), RASIO SOLVABILITAS (DEBT TO EQUITY RATIO) DAN RASIO AKTIVITAS (RECEIVABLE TURNOVER) TERHADAP RENTABILITAS (RETURN ON ASSETS) PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2013-2017 Juneyca Juneyca; Fellycia Fellycia; Elizabeth Elizabeth; Yuliani Yuliani; Seteffy Monica; Wenny Anggeresia Ginting; Mohd Nawi Purba
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

ABSTRACTThis research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange. Investment in property and real estate is still the main choice of most companies, because companies always assume that one investment in property and real estate is the best way to develop capital owned by investors. The problems of the research are formulated as follows: whether there is an influence of liquidity ratio, solvability ratio, activity ratio, increased liquidity against profitability in property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method in this study is to use quantitative research methods with the type of descriptive research and the nature of research is casual research. Data collection using documentation. The data analysis method used is multiple linear regression analysis, coefficient of determination, F test and t test. The research sample was taken using a purposive sampling technique with certain criteria there were 24 companies as the research sample. The results of this study indicate that the liquidity ratio (current ratio) influences and is not significant towards return on assets in the property and real estate sector companies at IDX in 2013-2017. Solvability ratio (debt to equity ratio) has an effect and is not significant to return on assets in the property and real estate sector companies at IDX 2013-2017. Activity ratio (receivable turnover) has an effect on and significant on return on assets in property and real estate sector companies in IDX 2013-2017 ..Keyword liquidity ratio(current ratio), solvability ratio (debt to equity ratio), activity ratio (receivable turnover)ABSTRAKPenelitian ini dilakukan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Investasi di bidang property dan real estate masih menjadi pilihan utama kebanyakan perusahaan, sebab perusahaan selalu beranggapan bahwa salah satu investasi di property dan real estate merupakan cara terbaik untuk mengembangkan modal yang dimiliki investor. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh rasio likuiditas, rasio solvabilitas, rasio aktivitas ,peningkatan likuiditas terhadap rentabilitas pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian dalam penelitian ini adalah menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif dan sifat penelitian adalah penelitian kasual. Pengumpulan data dengan menggunakan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Sampel penelitian diambil dengan menggunakan teknik purposive sampling dengan kriteria tertentu ada 27 perusahaan sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa Rasio likuiditas (current ratio) berpengaruh dan tidak signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017. Rasio solvabilitas (debt to equity ratio) berpengaruh dan tidak signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017. Rasio aktivitas (receivable turnover) berpengaruh dan signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017

PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta) Taufik Akbar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

ANALISIS PENGARUH MANAJEMEN RISIKO TERHADAP PROFITABILITAS (Studi Komparatif Pada Bank Umum Konvensional dan Bank Umum Syariah yang Terdaftar di OJK Periode 2012 – 2015) Hafidz Ridho Ansori; Safira Almunawar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Risk management is a good potential events that can be predicted and unpredicted negative impact on income and capital of the Bank. Financial ratios are an alternative to test whether financial ratios useful for making predictions on future profitability. CAR, NPL and LDR is a measure of the ability to predict profitability. Sampling technique used is purposive sampling with criteria Conventional Commercial Bank do / unlock (Dual Banking System) Islamic Banks serving the financial statements of the period 2012 to 2015. The data obtained by the publication of the FSA Directory. Obtained a total sample of 16 with the division 8 8 Conventional Commercial Bank and Commercial Bank Syariah. The independent variables in this study is the Capital Adequacy Ratio (CAR), Non performace loans (NPLs) and loan to deposit ratio (LDR) while Return on Assets (ROA) as the dependent variable. Methods of data collection in this study is documentation and literature. During the period show that the study data were normally distributed. Based on the test multicollinearity, heteroscedasticity test and autocorrelation test found no deviation from the classical assumption, it indicates that the available data are qualified to use a multiple linear regression model. The comparison of this study showed that the CAR and NPL variable Conventional Commercial Bank affect the ROA, LDR whereas no effect. In contrast to the conventional, all variables Islamic Banks are CAR, LDR and NPL effect on ROA.

PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017 Felicia Felicia; Dui Ariyanti; Titi Titi; Velycia Velycia; Ronald Hasudungan Rajagukguk
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to prove and analyze the effect of Current Ratio, Debt to Asset Ratio, Working Capital Turnover on Return on Assets in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2013-2017. The population in this study is 42 goods industry sector companies’ consumption listed on the Indonesia Stock Exchange in 2013-2017. Of 42 listed companies, 24 sample companies were selected using purposive sampling. The results of the discussion showed that simultaneously independent variables; Current Ratio, Debt to Asset Ratio, Working Capital Turnover with the F test, together affect the Return on Asset. Partial results with the T test, the variable Debt to Asset Ratio affects the Return on Asset, while the Current Ratio, Working Capital Turnover has no effect and is not significant on Return on Assets.

EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH Maylina Rahmad Eka Syahputri; Amrie Firmansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engaged in advertising services. The research method used in this study using qualitative methods. The study was conducted during the period of April-June 2018. Interviews with the informant were conducted during the second week and third week of April 2018. The selection of informant is based on knowledge capabilities related to the information in this study. The informant in this research is the staff of finance at PT. XYZ. This research concludes that PT. XYZ generally has good accounts receivable management because PT XYZ has a collection procedure of receivable to clients. However, PT. XYZ does not yet have an adequate account receivable management policy because of PT. XYZ does not have good credit standards and credit terms, but the collection policy is quite effective by the company. Furthermore, PT. XYZ, in general, has performed internal control over the accounts receivable fairly well.

PENGARUH PENGETAHUAN,PENGALAMAN SPESIFIK, DAN SELF EFFICACY TERHADAP KINERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Yudhi Herliansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study is aimed to empirically analyze the influence of knowledge, specific experience and self efficacy toward an auditor’s work performance. It also empirically analyzes the influence of those mentioned factors toward an auditor’s work performance which is moderated by the complexity of the tasks. The data is collected using quesionaires. The samples for this study are collected from 92 selected auditors. They are selected using the method of purposive sampling and they consist of senior auditors, supervisors and managers. The data is analyzed using the technique of Moderated Regression Analysis (MRA) with the assistance of SPSS 21. The results of the study show that self-efficacy affect the performance auditor with a significance level of 0.011. Moderation task complexity to the relationship Specific experience and performance auditor affect the kind of pure moderation. While the complexity of the task of moderating the relationship self-efficacy and performance auditor affect the kind of quasi moderation. Adjusted R Square value of 0.824 indicates that the variation of changes in knowledge, experience and self efficacy specific for 82.4 percent, while the remaining 27.6 percent is determined by other factors.

Pengaruh Ukuran Perusahaan, Leverage, Sales Growth Dan Investment Opportunity Set Terhadap Nilai Perusahaan Agustina Khoeriyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to determine the effect of firm size, leverage , sales growth, and investment opportunity set to the value of company. The sample in this study were 53 data from 18 mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period that met the criteria. This type of research is quantitative and the sample used is purposive sampling. The analysis of the data used is the statistical analysis in the form of multiple linear regression. The results of this study indicate that firm size does not effect the firm value, leverage has a significant negative effect on firm value, sales growth and investment opportunity set has a significant positive effect on firm value.

FAKTOR FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Jusrizal Jusrizal; Aloysius H.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The aims of this research is to understand the factors affecting the capitalstructure for Property and Real Estate companies enlisted in Indonesian Stock Exchange period 2010-2014. Samples are 31 Property and Real Estate company in Indonesian Stock Exchange, where the method used is purposive sampling is a sampling method by specifying certain criteria for 5 years so the amount of data as much as 155. The method of data analysis using multiple linear regression and using software Eviews 7. This research have five variables : four independent variables: profitability, asset structure, company size, growth asset and one dependent variable: capital structure. The result of this research shows that Profitability, Asset Structure, Company Size, and Growth Asset simultaneous significant effect on Capital Structure. The result also showed that Asset Structure partially significant negative effect on Capital Structure, while the Profitability, Company Size and Growth Asset partially no significant effect on Capital Structure.

ANALISIS DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI PROVINSI BANTEN Wieta Chairunesia
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis. The results of this study indicate that the amount of the individual taxpayer affected positively and negatively affect the GDP of the Personal Income Tax Revenue. Meanwhile, two other variables in this study, the BI Rate and Inflation does not affect the Personal Income Tax Revenue. This study uses a quantitative approach and using secondary data obtained from the Regional Office of Directorate General of Tax Banten, Bank Indonesia, and the body of the Central Statistics Banten Province. Data used in the form of quarterly data, starting from the first quarter of 2007 until the third quarter of 2014.

Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Dalam Perspektif Islam (Studi Empiris Bank Umum Syariah di Indonesia) Hendra Galuh Febrianto; Amalia Indah Fitriana
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.007

As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.

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Yananto Mihadi Putra

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yananto Mihadi Putra

Contact Email yananto.mihadi@mercubuana.ac.id

Phone +6289661079005

Journal Mail Official editor.profita@mercubuana.ac.id

Editorial Address Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Yananto Mihadi Putra

Contact Email
yananto.mihadi@mercubuana.ac.id

Phone
+6289661079005

Journal Mail Official
editor.profita@mercubuana.ac.id

Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA