Profita : Komunikasi Ilmiah dan Perpajakan
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.
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<![CDATA[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 ]]>
<![CDATA[Juneyca Juneyca]]>;
<![CDATA[Fellycia Fellycia]]>;
<![CDATA[Elizabeth Elizabeth]]>;
<![CDATA[Yuliani Yuliani]]>;
<![CDATA[Seteffy Monica]]>;
<![CDATA[Wenny Anggeresia Ginting]]>;
<![CDATA[Mohd Nawi Purba]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.009
<![CDATA[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]]>
<![CDATA[EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH ]]>
<![CDATA[Maylina Rahmad Eka Syahputri]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.006
<![CDATA[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.]]>
<![CDATA[PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS ]]>
<![CDATA[Ni Luh Putu Widya Giriyani]]>;
<![CDATA[Lucia Ari Diyani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.010
<![CDATA[This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Abdul Rohman]]>;
<![CDATA[Rochmawati Daud]]>;
<![CDATA[Ubaidillah Ubaidillah]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.003
<![CDATA[Our study wants to test whether opinions, accrual levels, and accruals are influential or not on the financial performance of local governments. the use of accrual accretion using the five Healy model, Angelo, Hribar, Jones, and modification is expected to capture more thoroughly each local government management policy related to financial management accrual discretion and the preparation of local government financial reports. The results of processing data show that the first model (Healy, Angelo, Jones, and Modification) shows results that reject the alternative hypothesis. The third research model, Hribar, showed positive results, namely accepting alternative hypotheses. We use the SPSS statistical tool to carry out multiple regression testing. The first hypothesis shows a negative result so that it is rejected ie opinion does not affect financial performance. The second hypothesis, the level of accruals influences financial performance is rejected. While accruals (H3) are accepted. And together these three variables have a weak influence on the financial performance of local governments. The hribar model accruals discretion shows the existence of factors that influence financial performance derived from several factors. Hribar accrual formulation is influenced by two factors, namely cash flow and budget realization (deficit). Thus the authors conclude that the accrual policy in the financial statements of local governments is influenced by surplus (deficit budget realization) and local government cash flows. Opinion and accrual levels do not affect the government's financial performance.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, PRICE TO BOOK VALUE DAN PRICE EARNING RATIO TERHADAP PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 ]]>
<![CDATA[Clara Nova]]>;
<![CDATA[Winnie Tanaka]]>;
<![CDATA[Chelsia Alexandria]]>;
<![CDATA[Evelyn Evelyn]]>;
<![CDATA[Nicholas Nicholas]]>;
<![CDATA[Teng Sauh Hwee]]>;
<![CDATA[Hottua Samosir]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.011
<![CDATA[Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value, dan Price Earning Ratio terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Dengan menggunakan teknik purposive sampling, didapat sampel penelitian sebanyak 35 perusahaan. Hasil dari penelitian ini menunjukkan secara parsial dan simultan Return on Assets berpengaruh terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016.]]>
<![CDATA[PENGARUH RASIO KECUKUPAN MODAL, LOAN TO DEPOSIT RATIO, BESARAN PERUSAHAAN, DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2012-2016 ]]>
<![CDATA[Vera Vera]]>;
<![CDATA[Hantono Hantono]]>;
<![CDATA[Ike Rukmana Sari]]>;
<![CDATA[Siti Tiffanny Guci]]>;
<![CDATA[Linda Thomas]]>;
<![CDATA[Angelina Lokito]]>;
<![CDATA[Natasya Lautama]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.007
<![CDATA[Dalam kegiatan operasionalnya, perbankan memiliki tujuan utama yaitu untuk menghimpun dana dan memberikan pinjaman tujuan penelitian ini dilakukan untuk mengetahui pengaruh rasio kecukupan modal, Loan to deposit ratio, besaran perusahaan, dan Current Ratio terhadap Return on Assets pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012 - 2016. Total populasi pada penelitian ini adalah 43 perusahaan dengan sampel sebanyak 115 periode 2012 - 2016. Teknik analisis data yang digunakan adalah teknik regresi linear berganda. Hasil dari penelitian ini menunjukkan secara parsial dan simultan besaran perusahaan berpengaruh signifikan terhadap Return on Assets pada perusahaan perbankan terdaftar di Bursa Efek Indonesia periode 2012 - 2016.]]>
<![CDATA[ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) ]]>
<![CDATA[Rista Bintara]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.008
<![CDATA[The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING ]]>
<![CDATA[Devi Safitri]]>;
<![CDATA[Sem Paulus Silalahi]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.002
<![CDATA[Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing]]>
<![CDATA[PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat) ]]>
<![CDATA[Lawe Anasta]]>;
<![CDATA[Nengsih Nengsih]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.004
<![CDATA[The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Siska Widia Utami]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.012
<![CDATA[The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.]]>
