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Yananto Mihadi Putra
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yananto.mihadi@mercubuana.ac.id
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editor.profita@mercubuana.ac.id
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Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
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INDONESIA
Profita : Komunikasi Ilmiah dan Perpajakan
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 12 Documents
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Search results for , issue "Vol 13, No 3 (2020)" : 12 Documents clear
The Effectiveness Application of E-Invoice VAT to The Taxable Entrepreneurs in KPP Pratama Madiun Nur Wahyuning Sulistyowati; Nik Amah; Farida Styaningrum
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v13i3.002

Abstract

Value-added tax (VAT) is one of the sources of state revenue from the tax sector. The use of e-invoices is expected to increase taxpayer compliance. This study aims to analyze and test the application of E-Invoice VAT to the compliance of Taxable Entrepreneurs (PKP) listed in KPP Pratama Madiun. This type of research is qualitative research with the explorative method. Data sources are primary data obtained from interviews with Taxable Entrepreneurs (PKP) and Tax Officer. Data analysis use the exploration analysis method. The result of the research shows that: Application of e-invoice within the scope of KPP Pratama Madiun has been effective, Effectiveness of VAT e-invoice implementation improve taxpayer compliance, Several times interviewed states the use of e-invoice is an internet connection problem, and the application of errors sometimes occurs.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Perbankan Indonesia (Studi empiris pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016) Riaty Handayani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.004

Abstract

Research that examines the effect of intellectual capital on firm’s market value shows different results. The firm’s market value can be reflected in the price investors pay for their shares in the market. The purpose of this study to determine the effect of Intelectual Capital component consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) to firm’s market value (PBV). The population in this study is banking companies listed on the Indonesia Stock Exchange in 2013-2016. The sample of this research is 100 from 25 banking companies. Sampling technique through purposive sampling method. Researchers used the VAIC ™ method by Pulic, using multiple linear regression analysis. The partial hypothesis test showed that there only Capital Employed Efficiency (CEE) has positive and significant influenceto firm’s market value, while Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) have no effect on firm’s market value. While based on hypothesis test result simultaneously showed that Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) together have significant influence to firm’s market value.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS PENGAJUAN DAN PEMBAYARAN KLAIM ASURANSI PESERTA PENSIUN PADA PT ASABRI (PERSERO) JAKARTA Oktavia Monita Asri
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.006

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi pada pengajuan dan pembayaran klaim pensiun pada PT ASABRI yang menjalankan proses bisnis dalam bidang asuransi untuk para peserta Prajurit TNI, Anggota Porli, PNS Kemhan, BUMN, BUMD yang mengaitkan pada unsur-unsur sistem informasi akuntansi. Metode dalam penelitian ini yang digunakan adalah metode kualitatif dengan pendekatan Etnometodologi dan Paradigram Interpretivism. Hasil yang diperoleh dari penelitian menunjukkan Prosedur dalam pengajuan dan pembayaran klaim pensiun sudah sesuai dengan SOP, Sistem Pengelolaan Dana Pensiun Menggunakan Sistem “Pay as you go” dan Sistem Informasi akuntansi PT ASABRI  sudah berjalan dengan baik dan efektif, Dalam Pengambilan Dana pensiun menggunakan 3 cara yaitu : Datang langsung ke Mitra Bayar, ATM, Surat Kuasa dan Surat Peninggalan. Namun perlu Pemantauan Sumber Daya Manusia dalam mengoperasikan Axapta untuk keberlangsungan sistem
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Nova Choirul Anwar Pratama
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.010

Abstract

Governments and taxpayers have different interests, causing a tendency to tax avoidance. The purpose of this study to determine and analyze the impact of leverage, independent commissioner, firm size, institutional ownership, audit committee and audit quality to tax avoidance in mining companies listed in Indonesia Stock Exchange from 2013 - 2017. The study population was 43 mining companies listed in Indonesia Stock Exchange from 2013 - 2017 by using purposive sampling technique was chosen as 6 companies that meet the criteria of the sample. The method used is multiple linear regression analysis. The results showed independent commissioner effect on tax avoidance. While leverage, firm size, institutional ownership, audit committees and audit quality have no effect on tax avoidance. The benefits of this research are as a reference input for the company to assess and analyze the impact of leverage, independent commissioner, firm size, institutional ownership, audit committees and audit quality to tax avoidance. And can be used by investors as an input in the decision to invest in the company.
Pengaruh Ukuran Perusahaan,Profitabilitas,Kualitas Laba,Leverage dan Likuiditas Terhadap Book Tax differences Debbie Yoshida
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.008

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh ukuran perusahaan, profitabilitas, kualitas laba, leverage, dan likuiditas terhadap book-tax differences. Istilah book tax differences merupakan perbedaan antara laba akuntansi menurut Standar Akuntansi Keuangan (SAK) dengan laba akuntansi berdasarkan ketentuan perpajakan. Adapun faktor-faktor yang mempengaruhi perbedaan tersebut mencakup ukuran perusahaan, profitabilitas, kualitas laba, leverage, dan likuiditas. Dalam melakukan penelitian, peneliti menggunakan perusahaan manufaktur dengan laporan keuangan non-konsolidasi sebagai sampel. Perusahan-perusahaan tersebut juga terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Terkait prosedur pemilihan sampel, penelitian ini menggunakan purposive sampling. Kemudian, pendekatan regresi berganda akan digunakan untuk modelling dengan bantuan SPSS sebagai perangkat lunak untuk mengolah data yang tersedia. Pada akhirnya, hasil penelitian menunjukkan bahwa profitabilitas adalah faktor yang paling mempengaruhi book-tax differences secara signifikan.
PENGARUH UKURAN PERUSAHAAN, QUICK RATIO , DEBT TO EQUITY RATIO, TOTAL ASSET TURN OVER, TERHADAP RETURN ON ASSETS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019 Mohd. Nawi Purba; Johan Johan; Fenny Fenny; Felicia Husada
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.007

Abstract

ABSTRAKPengujian bermaksud guna memahami bagaimana pengaruh rasio ukuran perusahaan, QR, DER, serta TATO terhadap ROA pada perusahaan sektor industri barang konsumsi listing  di BEI dari tahun 2017 sampai 2019. Metode pendekatan kuantitatif dipakai sebagai metode pengujian ini. Jenis pengujian statistik deskriptif dan bersifat hubungan antar variabel. Terdapat 52 perusahaan listing di BEI dalam pengujian yang dilakukan serta melalui teknik purposive sampling diperoleh 29 sampel. Regresi linear berganda dijadikan cara dalam pengujian ini. Dari pengujian yang dilakukan diperoleh hasil ukuran perusahaan, QR, DER, dan TATO secara keseluruhan berpengaruh relevan terhadap ROA pada perusahaan sektor industri barang konsumsi listing di BEI dari tahun 2017 sampai 2019. Ukuran perusahaan dan TATO positif berpengaruh relevan secara sebagian terhadap ROA pada perusahaan sektor industri barang konsumsi listing di BEI dari tahun 2017 sampai 2019. QR dan DER secara sebagian dan relevan tidak berdampak terhadap ROA pada perusahaan sektor industri barang konsumsi listing di BEI dari tahun 2017 sampai 2019. Kata Kunci : Ukuran Perusahaan, Quick Ratio, Debt to Equity Ratio, Total Asset Turn Over,     Return On Assets.
Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Modal Dan Free Cash Flow Terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2017) Nurul Ruliyanti; Angela Dirman
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.012

Abstract

This study aims to determine the effect of profitability, liquidity, sales growth, capital structure and free cash flow on dividend policies as measured by the dividend payout ratio (DPR). Profitability in this study is measured using the ratio of return on assets (ROA), liquidity is measured by the ratio of the current ratio (CR), sales growth is measured by sales growth, capital structure is measured by the ratio of debt to equity (DER) and free cash flow is measured by free cash flow (FCF). The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. The samples used in this study were 34 companies that were selected using the purposive sampling method. This research was conducted using a quantitative descriptive approach. Analysis of the data used in this study is a multiple linear regression model. Partial research results (t test) show that profitability has a positive effect on dividend policy and capital structure has a negative effect on dividend policy, while liquidity, sales growth and free cash flow have no effect on dividend policy. While the results of the simultaneous study (F test) show that profitability, liquidity, sales growth, capital structure and free cash flow affect dividend policy.
Hubungan Komite Audit Independen Dan Manajemen Laba Akrual Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 - 2017 Inez Valensia; Vanya Calista; Retno Yuliati; Luciana Haryono
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.011

Abstract

Penelitian ini bertujuan untuk mengetahui apakah komite audit independen memiliki hubungan dengan manajemen laba akrual. Efektivitas kinerja komite audit yang dinilai rendah sejak adanya kasus Enron dan Worldcom menyebabkan adanya kemungkinan kecurangan pada proses pelaporan keuangan. Salah satu kecurangan yang mungkin terjadi adalah manajemen laba. Dalam penelitian ini, sampel yang kami gunakan terbatas pada perusahaan terbuka di Indonesia tahun 2013-2017 yang bergerak di bidang selain jasa keuangan. Variabel independen yang digunakan adalah komite audit independen yang dilihat dari beberapa komponen, seperti ukuran komite audit, jumlah rapat komite audit yang diikuti dalam satu tahun, dan keberadaan anggota wanita dalam komite audit. Manajemen laba akrual sebagai variabel dependen menggunakan akrual diskresioner (Kasznik,1999) sebagai proksinya. Metode yang digunakan dalam analisis data adalah multiple regression. Hasil penelitian ini adalah ukuran komite audit berhubungan positif signifikan dengan manajemen laba, serta jumlah rapat berhubungan negatif tidak signifikan terhadap manajemen laba, dan keberadaan anggota wanita dalam komite audit berhubungan negatif signifikan dengan manajemen laba. Penelitian ini menarik untuk dilakukan karena dari penelitian-penelitian terdahulu belum ditemukan hasil yang konsisten. Selain itu, walaupun penelitian mengenai hubungan ukuran dan frekuensi rapat komite audit telah banyak dilakukan, penelitian tentang keberadaan anggota wanita masih jarang, terutama di Indonesia.Kata Kunci: anggota wanita, jumlah rapat, manajemen laba, model kasznik, ukuran komite audit. 
Kompetensi Aparatur Desa, Pemanfaatan Sistem Keuangan Desa, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Isyah Jamiatus Sholihah; Neni Nurhayati; Dendi Purnama
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v13i3.001

Abstract

There were irregularities and abuse of authority by village officials in the use of village funds, resulting in manipulation of financial report data which made financial reports unable to be relevant and reliable. This study aims to analyze the effect of village apparatus competence, utilization of the village financial system (siskeudes), and internal control systems on the quality of financial reports. This research method used is descriptive and verification methods. The population in this study were all 35 village governments in Talaga and Maja districts with units of analysis including; village head, head of finance/treasurer, and village consultative body (BPD) which means there are 105 respondents. Determination of the sample in this study using a saturated sample of 105 respondents. Data collection techniques using a questionnaire or questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study found that the competence of village officials, the utilization of the village financial system (siskeudes), and the internal control system had a positive and significant effect on the quality of financial reports.
Anteseden Kecurangan Akuntansi Asbi Amin; Muslim Muslim; Novita Adam; Rapika Anwar; Parmin Ishak
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (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.v13i3.003

Abstract

The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.

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