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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
Website

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 8 Documents

Search results for , issue "Vol 10, No 3 (2017)" : 8 Documents clear

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.

Pengaruh Debt to Equity Ratio, Total Asset Turnover, Inflasi dan BI Rate terhadap Return Saham Industri Makanan dan Minuman Vitri Hanivah; Indra Wijaya
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study was to analyze the influence of the Debt to Equity Ratio, the Total Asset Turnover, the Inflation and the BI Rate to the Stock Returns. This research was conducted using secondary data. The population in this study was the Food and Beverage industries listed on the Indonesian Stock Exchange period 2011-2015, with the total of 14 companies. The sample in this study was taken by purposive sampling method, with the total of 9 companies. This study used multiple linear regression analysis to measure the influence of independent variables on the dependent variable. The results showed that the Inflation and the BI rate had significant effects on the Stock Returns.

Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) Puji Lestari; Budi Prayogi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern. The population for this study is manufacturing sector industry and consumable goods industry on the Indonesia Stock Exchange (BEI) with the period 2011-2013. Based on purposive sampling method, the sample size is 123 financial statements. The Data’s are analysed using descriptive statistics and logistic regression analysis. The result of this study indicate that audit opinion of the previous year significantly influence audit opinion going concern. While, financial distress and disclosure didn’t have significant effect towards audit opinion going concern

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat) Taufik Akbar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against auditing standard in Indonesia i.e. SPAP in conducting an audit. The purpose of this study is to examine whether time budget pressure, audit tenure, audit rotation affect the audit quality. The population in this study consist of auditor in Tangerang, South Tangerang and West Jakarta public accountant firm. Sampling method used is simple random sampling. In this research, the total of sample is 46. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The result of this study show that time budget pressure has negative and no significant influenced of audit quality however audit tenure and audit rotation have positive and significant influenced of audit quality.

PENGARUH LEVERAGE KEUANGAN TERHADAP TINGKAT AKTIVITAS INVESTASI BANK (Studi Kasus Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Gita Rachma; Deni Syachrudin
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The main objective of this research was to analyze the correlation between financial leverage and investment activities of the banking. DAR (Debt to Asset Ratio), DER (Debt to Equity Ratio), and LDER (Long term Debt to Equity Ratio) were the variables that used as the indicator of financial leverage. TATO (Total Asset Turnover) is the variable that used as the indicator of investment activity of the banking. This research was an associative explanation research where the variables had causality characteristic. The sample was banking listed on the Stock Exchange were selected by purposive sampling method. The data used are time series, and is taken from the annual financial statements of the banking years 2012 to 2015. Hypothesis testing is done by the statistical method through analysis of correlation. The results showed that there was indeed a significant correlation between financial leverage and investment activity of the company based on agency theory. The most strength correlation was state in DER had possitive and significant correlation to TATO

PENGARUH UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011 – 2014) RIANA RIANA; DIAH ISKANDAR
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aim to know the influence of partially and simultaneously of the size of company, institutional ownership, board of director, independent commissioner, audit committee, and capital structure against the value of company. The object of this research is the Indonesian mining company listed on the Indonesia Stock Exchange during the period 2011-2014 . This study was conducted on 22 companies by using quantitative approach diskiptif .Therefore, the analysis of the data used is the statistical analysis in the form of multiple linear regression test. These results indicate that in partial sized companies and institutional ownership affect the value of the company, while the board of directors, independent directors, audit committee, and capital structure does not affect the value of the company. While simultaneously the variable size of the firm, Institutional Ownership, Board of Directors, Commissioners Independen, the Audit Committee, and Capital Structure effect on firm value. This is evidenced from the results of simultaneous test (F test) and the results of the partial test (t test) also shows the value of the six independent variables that support the hypothesis.

PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 Rita Aprilliani; Aloysius H.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis.

PENGARUH AKTIVITAS PENGENDALIAN, INFORMASI DAN KOMUNIKASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Badan Pemeriksa Keuangan Republik Indonesia) Syafrida Dwi Rachmawati; Fardinal Fardinal
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research was motivated because no integrated with software in the examination of the financial statements of the central government because recording of cash receipts and the Directorate General of Taxes point a different amount. By looking at existing problems, the study aims to know the influence of control activities, information and communication to quality of accounting information system and the quality of financial report. The study collected data from 50 respondents. Questionnaires were distributed to Unit BPK RI and 40 questionnaires were returned. The answer of Respondents were then Analyzed with a statistical assessment of SEM-PLS. The result of the research shows that control activities influences significant to quality of accounting information system, information and communication influences is not significant to quality of accounting information system, and quality of accounting information system influences significant to quality of financial report.

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Home Page

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Editorial Team

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Reviewer

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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

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

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