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[Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan ]]>
<![CDATA[Amalia Indah Fitriana]]>;
<![CDATA[Hendra Galuh Febrianto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.006
<![CDATA[Financial reports are a manifestation of the company's management achievements so that the preparation of financial reports must be presented properly and on time. However, in the preparation process, it is sometimes constrained by various internal and external factors, resulting in misstatements in the reporting. This study aims to test empirically the significant influence of the factors that affect the quality of financial statements, especially in manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2015-2017. In this study, the data used is secondary data, namely the financial statements of 120 companies listed on the IDX in 2015-2017. The research method with a causal approach is to avoid the relationship between variables and quantitative data. To prove the hypothesis, multiple regression testing was carried out beginning with the classical assumption test. The regression model passed the classical assumption test. The results show that manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 show that company size, ownership structure, and market concentration have a significant effect on the quality of financial statements.]]>
<![CDATA[Dampak Profesionalisme, Independensi, dan Etika Profesi Terhadap Kinerja Auditor Pada KAP Di Semarang ]]>
<![CDATA[Saifudin Saifudin]]>;
<![CDATA[Setia Dewi Ayuningtias]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.005
<![CDATA[The role of the accounting profession is very important in providing reliable financial information for interested parties, it requires the skills of professional accountants. This can be seen through the level of professionalism, independence, and the application of professional ethics. So, this study aims to examine the effect of professionalism, independence, and professional ethics on the performance of auditors at the Public Accounting Firm in Semarang City. This type of research is quantitative research. The population used is all auditors at the Public Accounting Firm in Semarang City who is registered at the Indonesian Institute of Certified Public Accountants. Sampling in this study using a purposive sampling method. The data sources used are primary and secondary data. The target respondents of this study were 60 respondents, but the respondent's data that could be processed were 53 respondents' answers. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that professionalism has an effect on auditor performance, independence has an effect on auditor performance, and professional ethics has an effect on auditor performance]]>
<![CDATA[Analisis Faktor-Faktor Yang Memengaruhi Kualitas Laba Setelah Penerapan International Financial Reporting Standard (IFRS) ]]>
<![CDATA[Bonna Marietta Bardo]]>;
<![CDATA[Akhmad Saebani]]>;
<![CDATA[Andi Manggala Putra]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.010
<![CDATA[This study is a quantitative study that aims to find out the factors that influence earnings quality after IFRS implementation. The dependent variable in this study is earnings quality measured by the calculation of discretionary accruals. And the independent variable for this research is company size measured using the natural logarithm of total assets, profitability using ROA and capital structure using DAR. The sample used was at property and real estate companies listed on the Indonesia Stock Exchange as many as 55 companies in 2012-2018. The sampling technique used in this study was by purposive sampling, which is the technique of determining the sample by considering a certain thing based on relevant criteria if it is associated with the research. The data analysis method used is a fixed effect regression model. Data processing in this study uses STATA. This study uses agency theory to strengthen research. The results showed that company size, profitability and capital structure had a significant positive effect on earnings quality.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Efektivitas Penerapan Standar Akuntansi Pemerintahan Akrual Atas Barang Milik Pemerintah Daerah Kota Surabaya ]]>
<![CDATA[Ruminingsih Ruminingsih]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.003
<![CDATA[This study aims to investigate and analyze the effect of human resource competencies, organizational commitment, technology and information systems, and the intensity of stock-taking on the effectiveness of an application of accrual government accounting standards for the regional property. Therefore, a quantitative method was applied with a survey approach. This research was conducted in 72 (seventy-two) Regional Device Organizations (OPD) in Surabaya. This study used purposive sampling. The research respondents were Financial Administration Officers (PPK) and officers on goods users. As the result of statistical values, 26.9% of effective variables that applied accruals government accounting standards on the regional property could be explained with variables of human resource competence, organizational commitment, technology, and information systems, and the intensity of stock-taking. Moreover, this study indicated that human resource competence and organizational commitment had a positive effect on the application effectiveness of accrual government accounting standards for the regional property. Whereas, the technology and information systems and the intensity of stock-taking had no effect on the effectiveness of the application of accrual government accounting standards for the regional property. This study also suggested OPD within the Surabaya City Government to improve the effectiveness of the application of accrual government accounting standards for the regional property.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Perusahaan Sub-Sektor Otomotif Dan Komponen Di Bursa Efek Indonesia ]]>
<![CDATA[Christina Simanjuntak]]>;
<![CDATA[Rosalina Marpaung]]>;
<![CDATA[Qoffariani Nur Fadila]]>;
<![CDATA[Puput Almiah Br. Sinulangga]]>;
<![CDATA[D Sakuntala]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.009
<![CDATA[This study aims to analyze the effect of current ratio, total asset turnover, dan debt to equity ratio to the profit growth at the companies automotive was listed on the Indonesia Stock Exchange. The samples used in this study were 5 automotive companies listed on the Indonesia Stock Exchange in the period 2006-2018. A method of data analysis in this study using multiple linear regression. empirical results show current ratio and debt to equity ratio variables have a positive and significant effect on profit growth, while total asset turnover not affect profit growth.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Capaian Realisasi Anggaran Pada Satuan Kerja Rumah Penyimpanan Benda Sitaan Negara Di Wilayah Jakarta Barat ]]>
<![CDATA[Lawe Anasta]]>;
<![CDATA[Dedi Purwadi]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.004
<![CDATA[The low absorption of the budget as a manifestation of the estimated performance to be achieved during a certain period of time and expressed in financial terms has an impact on the slow realization of the implementation of government programs and activities. This is especially true if this occurs in the work unit for the state's confiscated objects storage house which is the place for storing state confiscated objects for the purposes of judicial proceedings. This study aims to examine the effect of procurement of goods and services, budget planning, human resources, performance-based budgeting systems on budget realization in the work unit for storing confiscated objects of the state of West Jakarta. The sampling technique used the purposive sampling method of 100 respondents. The data collection method is a survey using a questionnaire distributed to respondents. Data were analyzed using multiple regression analysis. The results of this study conclude that: procurement of goods and services, human resources, and performance-based budgeting systems have a significant positive effect on budget realization, while budget planning has a negative and insignificant effect on budget realization.]]>
<![CDATA[Anteseden Penggunaan E-Filing Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Daerah Istimewa Yogyakarta ]]>
<![CDATA[Abdul Baasith Effendi]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.002
<![CDATA[As a bureaucracy that manages a source of state revenue, the Directorate-General of Taxes is required to continually improve services in the tax sector, one of which is by utilizing information technology through the use of e-filing. This study aims to analyze the factors that encourage taxpayers to use e-filing and its impact on taxpayer compliance. The population of this study is an individual taxpayer who is in the Special Region of Yogyakarta. The sampling technique in this study used purposive sampling, with the criteria (1) individual taxpayers who are in the Special Region of Yogyakarta, (2) individual taxpayers who have a Taxpayer Identification Number, and (3) individual taxpayers who use e-filing. Collecting data in this study using a questionnaire given directly to respondents. Respondents in this study amounted to 98 respondents. The data analysis technique in this study used Partial Least Square with the help of the SmartPLS tool. This study shows that the use of e-filing is influenced by the perception of ease of use and social factors. Meanwhile, perceived usefulness has no effect on the use of e-filing. Finally, the use of e-filing can affect individual taxpayer compliance.]]>
<![CDATA[Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Ratna Sari]]>;
<![CDATA[Wardaningsi Wardaningsi]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.007
<![CDATA[The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.]]>
<![CDATA[Pengaruh Opini Audit, Temuan Audit Dan Tindak Lanjut Hasil Audit Terhadap Jumlah Kasus Korupsi ]]>
<![CDATA[Fransisca Listyaningsih Utami]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.008
<![CDATA[The increase in the number of regional governments that have received the unqualified predicate in their regional financial reports is not in line with the criminal acts of corruption cases that have occurred in a number of regions. In fact, not a few regional heads were involved in the corruption crime. Seeing this phenomenon, this study aims to analyze the effect of audit opinions, audit findings and audit corrections on corruption cases in local governments in Indonesia in 2012-2017. This research is a quantitative study using panel data and multiple regression with a random effect model. The results showed that audit opinion and audit findings on regulatory compliance had a negative effect on corruption cases, audit rectification had a positive effect on corruption cases. However, audit findings regarding weaknesses in the internal control system have no effect on corruption cases.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Auditor, Dan Capital Intensity Terhadap Tax Avoidance ]]>
<![CDATA[Java Mahbubillah Nibras]]>;
<![CDATA[Sofyan Hadinata]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.001
<![CDATA[Taxes are one of the important sources of state income in Indonesia, but the majority of taxpayers think that taxes are an additional burden for business activities. So that many taxpayers are planning their tax obligations with tax avoidance. This study aims to test empirically the effect of profitability, leverage, company size, auditor reputation, and capital intensity on tax avoidance. This study uses manufacturing companies listed on the Sharia Stock Index (ISSI) from 2012 to 2017. The sample selection method used is purposive sampling. The sample obtained was 21 companies, so the number of observations in this study was 126. Panel data regression analysis was used in this study using the help of Eviews version 10. Based on the results of multiple linear regression, the results show that profitability and company size has a positive effect on tax avoidance, while Auditor's reputation has a negative effect on tax avoidance. As for leverage and capital, the intensity has no effect on tax avoidance.]]>
