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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 10 Documents

Search results for , issue "Vol 11, No 3 (2018)" : 10 Documents clear

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL Putri Dwi Wahyuni; Wiwik Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014. The sample of this research totally are 90 data from the manufacturing sector in the Indonesia Stock Exchange with a purposive sampling method. The analytical method used is multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity, and autocorrelation. The next step is to test the hypothesis that is done using the t test to determine the effect of each independent variable. Based on the analysis, it is known that institutional ownership, managerial ownership, the proportion of independent board and the proportion of independent audit committees do not affect the cost of equity capital. While intellectual capital disclosure positive effect on the cost of equity capital. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 9.4%, while the rest (90.6%) is explained by other variables.

PENGARUH PROFITABILITAS DAN LEVERAGE KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Roy Budiharjo
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study is to determine the effect of return on assets (ROA), return on equity (ROE) and debt to equity ratio (DER) to stock prices. Secondary data were collected by sample from a group of consumer goods manufacturing industries listed on the Indonesian stock exchanges for the period 2014 - 2016. Sampling in this research use purposive sampling method with criterion as (1) listed in Indonesia Stock Exchange year 2014 - 2016. (2) always looks annual financial report during period 2014 - 2016. (3) always have advantage. Data required in this study were taken from Indonesian Capital Market Directory (ICMD) 2014-2016. This study uses multiple linear regression analysis where for partial test using t test and simultaneous test using anova statistic test. The statistical test is done by t test and multiple linear regression analysis, before this test is done first classical assumption test. The result of the research shows that: 1) Based on partial research result, it can be seen that the amount of return on assets (ROA) produced by the company has no significant effect on stock return; 2) Based on the results of partial research, it can be seen that the return on equity (ROE) of the company has no significant effect on stock returns; 3) Based on the results of partial research, it can be seen that the debt to equity ratio (DER) has a positive and insignificant effect on stock returns.

PENGARUH SKEPTISISME PROFESIONAL, BATASAN WAKTU AUDIT, KODE ETIK PROFESI AKUNTAN PUBLIK DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan) Sri Purwaningsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aims to know the influence of skepticsm proffesionals, time limitation of audit, ethics of proffesional public accountant, competency auditor and audit quality. The object for this research is auditors who works at public accounting firm (KAP) in Tangerang and South Tangerang. The population research in this used 8 public accountant who worked on the public accounting firm (KAP) in South Tangerang and Tangerang City, with 80 respondents. The sample collection has been done by using convenience sampling method which is the sample collection technique is consideration of convenience. The multiple linear regressions analysis with SPSS version 20 and used as the analysis techniqueto test the hypothesis at 5% significance.The result of this research shows that either simultaneously, the variable of skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor influence audit quality. The result of this research shows that either partial, the variable of skepticsm profesional, ethics of profesional public accountant, and competency auditor influence audit quality. While the variable of time limitation of audit do not influence audit quality. It has been proven from the result of (F) simoultant test and the result of (t) partial shows significant point of four independent variables that supports the hipothesys. Therefore, the accepted assumption is, there is influence between skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor on audit quality at public accounting firm (KAP) in Tangerang and South Tangerang.

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017) Ratna Aprilia Setia Rini; Zarah Puspitaningtyas; Aryo Prakoso
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable. Keywords: current ratio, total asset turnover, debt to equity ratio, return on asset, price to book value

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KARAKTER EKSEKUTIF DAN SIZE TERHADAP TAX AVOIDANCE (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017) Giawan Nur Fitria
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this reseach is to know the effect of institutional ownership, independent Board of Directors, executive characteristics and size of firm to tax avoidance. This research is using 8 companies listed in Trading Sector in Indonesia Stock Exchange 2014 – 2017. This research was using 32 data financial reports from Indonesia Stock Exchange with multiple regression and process with SPSS 23. The result on partially, institutional ownership, independent of Board of Director, executive characteristics are have no significant effect to tax avoidance. While size of firm has significant effect to tax avoidance.

Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System Terhadap Tingkat Kepatuhan WPOP (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Riaty Handayani; Syifa Nur Rahmawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

To optimize state’s revenues, the government made tax reforms more comprehensively. One of them is administrative reform which is implemented through modernization program of tax administration. The purpose this study to determine the application of administrative modernization consisting of organizational restructuring, and E-System and its influence on compliance of Individual Taxpayers in Tax Service Pratama Kembangan Jakarta. This research belongs to the type of causal research, that is research which aims to test the hypothesis about the influence of one or several variables on other variables ie independent variable (modernization of organizational structure and E-System) to the dependent variable (WPOP Compliance). The result of the research shows variables organizational structure and E-system have a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.

ANALISIS AKUNTANSI PROGRAM MANFAAT PENSIUN PADA ENTITAS TANPA AKUNTABILITAS PUBLIK Prasetya Adi; Amrie Firmansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to review the practice of accounting application of pension programs in entities without public accountability. This research uses the object of pension program implemented by Waroeng SS. The research method used in this study using qualitative methods. The study was conducted during the period of March-June 2018. Interviews to informant was conducted on the second week of May 2018. The selection of informant was based on the knowledge capabilities associated with the information in this study. The informant in this research is the financial staff of Waroeng SS. This study concludes that the retirement / pension benefit accounting policy in Waroeng SS is implemented through a defined benefit plan that is independently managed by the internal Waroeng SS or can be referred to by the employer's pension fund. There are differences in the recording of liabilities on pension plans implemented by Waroeng SS and SAK ETAP Chapter 23 (2009). Furthermore, the pension fund managed by Waroeng SS which is still one with the management of the SS waroeng is contrary to regulations concerning pension funds, but does not conflict with SAK ETAP because SAK ETAP does not regulate related to the separation of funds between management and pension funds

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, SIZE, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA 2012-2016) Miza Ariani; Mohammad Hasymi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, size, dan capital intensity ratio terhadap effective tax rate perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016. Effective tax rate adalah salah satu cara perusahaan untuk menghindari pajak dengan cara membandingkan beban pajak dengan total pendapatan bersih. Sampel pada penelitian ini adalah seluruh perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016 dengan 49 perusahaan setelah melakukan penyeleksian perusahaan. Teknik analisis yang digunakan adalah regresi data panel dengan bantuan aplikasi eviews 10. Pemilihan model regresi yang digunakan adalah Uji Chow dan Uji Hausman dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa hasil yang digunakan adalah regresi data panel dengan Random Effect Model. Hasil dari regresi data panel tersebut menunjukkan bahwa profitabilitas, leverage dan capital intensity ratio berpengaruh terhadap effective tax rate.

The effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017 Cindy Cindy; Karlina Chandra; Nuraini Nuraini; Winda Winda; Ronald Hasudungan Rajagukguk; Antonius KAP Simbolon
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The objective of this research is to observe the effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017. The method used in this research is quantitative research approach, while inferential statistical research is used for the type of research. The object of this research is the manufacturing industry listed on Indonesian Stock Exchange during the period of 2015-2017. By using purposive sampling technique, 82 manufacture industries from Indonesian Stock Exchange during the period of 2015-2017 are obtained. The results show that partially Return on Equity Ratio has a positive and significant effect on Earning Per Share while partially Debt to Equity Ratio and Current Ratio have a negative and significant effect on the Earning Per Share. Simultaneously Return on Equity Ratio, Debt to Equity Ratio, and Current Ratio affect the Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.

Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan Pemerintah Daerah Abdul Rohman; Rochmawaty Daud; Ubaidillah Ubaidillah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Pemerintah Republik Indonesia telah melakukan berbagai reformasi baik dari sisi tata kelola keuangan, sumberdaya manusia dan organisasi. Reformasi tata kelola keuangan dimulai diterbitkannya berbagai macam undang-undang tentang pengelolaan keuangan pemerintah. Undang-udangan tentang sistem perencanaan, pengelolan keuangan, perbendaharaan, sistem pemeriksanaan keuangan dan sistem pengendalian intern pemerintah telah diterbitkan dan dilaksanakan. Pemerintah telah berupaya sedemikian rupa untuk terus menerus melakukan perubahan secara gradual.Salah satu reformasi yang sangat penting adalah tatakelola keuangan. Unsur tatakelola keuangan yang saat ini menjadi sangat penting dan menjadi perhatian banyak pihak adalah bidang pelaporan atau akuntansi. Pemerintah telah menyusun regulasi dan kebijakan terkait dengan akuntansi. Kebijakan yang diambil pemerintah baik untuk pemerintah pusat maupun daerah adalah basis akuntansi dalam perlakuan akuntansi. Basis akuntansi yang telah diterapkan di Indonesai telah mengalami berbagai macam perubahan. Perubahan mulai dari kas, kas menuju akrual hingga akrual. Pada penelitian sebelum kami telah meneliti tingkatan akrual dan diskresi akrual.Tingkatan akrual yang terjadi pada pemerintah daerah ternyata berbeda-beda. Hal ini terjadi karena diskresi yang diterapkan beragam. Diskresi akrual memiliki pengaruh pada pencapaian sisa labih atau sisa kurang perhitungan anggaran. Hal ini merupakan hasil penelitian yang kami laksanakan sebelumnya. Untuk itu kami merasa perlu melanjutkan penelitian tersebut dengan menggabungkan antara variabel tingkatan akrual, diskresi akrual serta variabel baru yang laporan hasil audit. Dengan ketiga variabel kami akan menguji hubungan ketiganya terhadap kinerja keuangan pemerintah daerah.Dengan menggunakan panel data kami menguji data laporan keuangan peerintah daerah di lingkungan Provinsi Sumatera Selatan. Pemerintahan terdiri dari Provinsi, Kabupaten dan Kota. Hasil penelitian menujukkan pola hubungan yang berbeda antara satu variabel dependen dan variabel independen. Terdapat variabel yang memiliki hubungan yang positif dan ada juga yang memiliki hubungan yang negatif.Dengan adanya hasil ini diharapkan dapat digunakan oleh manajemen Pemerintah Daerah dalam menerapkan sistem akuntansi yang berbasis akrual.

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Dki jakarta

INDONESIA

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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