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.
Articles
174 Documents
<![CDATA[Penerapan Good Corporate Governance dan Earning Management terhadap Biaya Hutang pada Perusahaan BUMN Listing CGPI 2010 – 2012 ]]>
<![CDATA[Rieke Pernamasari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2018.v11.01.005
<![CDATA[The company's efforts in increasing the high trust of creditors will be low risk, so the company can improve the effectiveness of motoring action that is in company like Good Corporate Governance. Investors tend to see the level of GCG implementation as an indicator of the company's risk level before making a funding decision. While the decision of investors in investing in a company based on various considerations, one of which is profit. As an organization, BUMN functioning as a development agent but also carrying out government policies and programs, while on the other hand it is required to become a healthy business unit. The results of this study indicate that the GCG index has no significant effect on the cost of debt and accrual income management has a significant effect on the cost of debt. It means that earnings management is done by management to influence investor perception, especially to influence buying decision of company stock and influence company value.]]>
<![CDATA[PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Nahdah Fistra Karnedi]]>;
<![CDATA[Amir Hidayatulloh]]>
<![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.v12.01.001
<![CDATA[This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city. The sample in this study are an individual taxpayer who dominate in Yogyakarta city and conduct tax amnesty. The sampling technique in the study was pusposive sampling, with criteria of taxpayer participation in the tax amnesty. The data analysis technique in this study uses multile linear regression. This study found that individual taxpayer compliance is influenced by tax saction and tax amnesty. Whereas, awareness of taxpayer does not affect individual taxpayer compliance]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Muhammad Rijalus Sholihin]]>;
<![CDATA[Harnovinsah Harnovinsah]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v10i2.2903
<![CDATA[Issues raised in this research is how the influence of institutional ownership variable, independe board of directors, audit committee, and the size of the company to the level of disclosure in the company's Corporate Social Responsibility manufactur in Indonesia Stock Exchange. This study aimed to analyze the influence of these variables, and to contribute in the form of useful information for investors, owners, and company management in decision making. Variable selection based on the relevant theory and reference the results of previous research related to the study. The research methodology uses quantitative methods, the amount of a total of 106 observations sourced from 53 companies during the second annual period. The results of this study found that the variables of institutional ownership, board of commissioners independe, audit committee, and the size of the company turns its influence signifkan on the level of disclosure of Corporate Social Responsibility when viewed simultaneously, but when viewed in partial only institutional ownership and the size of the companies that have significant influence, while the other two did not have a significant influence]]>
<![CDATA[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) ]]>
<![CDATA[Syafrida Dwi Rachmawati]]>;
<![CDATA[Fardinal Fardinal]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v10i3.2841
<![CDATA[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.]]>
<![CDATA[Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan Pemerintah Daerah ]]>
<![CDATA[Abdul Rohman]]>;
<![CDATA[Rochmawaty Daud]]>;
<![CDATA[Ubaidillah Ubaidillah]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2018.v11.03.009
<![CDATA[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.]]>
<![CDATA[ANALISIS TERHADAP FAKTOR -FAKTOR YANG MEMENGARUHI MASYARAKAT UNTUK MENABUNG DI BANK SYARIAH ]]>
<![CDATA[Hendi Prihanto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v10i1.2892
<![CDATA[A good decision in choosing a place and environment investing should pay attention to things that will be a positive value in the future. Especially in the banking industry that is currently experiencing a decline that is very meaningful for it Perceptions of trust, ease of transactions, profit sharing and security of investment is very important to note and known. This research method using quantitative method by collecting data by survey and questioner in obtaining research data, then assisted by data analysis method using a series of hypothesis testing that is linear regression analysis of t-test and coefficient of determination processed by means of statistical application tool SPSS 19.0. The result of the research shows that perception, easiness in transactions, and profit sharing have positive effect on society decision in choosing saving in syaria bank, while security guarantee have negative effect.]]>
<![CDATA[DEVELOPMENT OF SHU CALCULATION AND DEVELOPMENT SYSTEMS (REMAIN BUSINESS RESULTS) ON EMPLOYEE COOPERATIVES “PERDANA ASIA” PT. BANK CENTRAL ASIA, TBK ]]>
<![CDATA[Onne Sesaphing]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Riana Rachmawati Dewi]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.011
<![CDATA[The purpose of this study is to find out the system of calculation and distribution of SHU (Remaining Business Results) on employee cooperatives "Regional Regulation of Asia" and then develop a system of calculation and distribution of the remaining operating results that are correct and in accordance with the standard calculation of the remaining results of savings and loan cooperatives. this is research and development (R & D) research, where the research subject is the Prime Asia Employee Cooperative and the object of research is a system of calculation and division of the remaining results of the business. The method of data collection consists of interviews and observations. The analytical method used is data reduction by analyzing the existing system then the presentation of data in the form of a comparison of systems that are being used with the development of the system that will be used which will then provide results that are appropriate to the requirements and in accordance with applicable standards. and the distribution of the remaining proceeds to the cooperative of the Asian prime employees, the SHU funds received by members are more accurate because all the data has been confirmed correctly and the calculation has been adjusted to the standard calculation of the remaining savings and loan cooperatives.]]>
<![CDATA[THE EFFECT OF GOOD CORPORATE GOVERNANCE ELEMENTS, LEVERAGE, FIRM AGE, COMPANY SIZE AND PROFITABILITY ON EARNING MANAGEMENT (Empirical Study Of Manufacturing Companies in BEI 2014 – 2016) ]]>
<![CDATA[Erik Indracahya]]>;
<![CDATA[Dewi A. Faisol]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v10i2.2872
<![CDATA[The aim of this research to analyzed the impact of Good Corporate Governance, Leverage, Firm Age, Company Size and Profitability on Earning Management. The data used in this research was a secondary data in the form of financial statements from each company reported to BEI period 2014 – 2016 that resources from Indonesia Stock Exchange (BEI) website. The sample was used in this research as much 50 manufacturing companies from 144 companies that listed in Indonesia Stock Exchange (BEI) period 2014 – 2016. The sampling were used purposive sampling method. Analyzed of data that used in this research was multiple regression. This result indicated Good Corporate Governance has a negative and significant impact on Earning Management. Leverage has a positive and significant impact on Earning Management. Firm Age do not has a positive and not significant impact on Earning Management. Company Size do not has a positive and not significant impact on Earning Management and Profitability has a positive and significant impact on Earning Management. The regression model was obtained from this research indicated that independent variable can explain the dependent variable amounted 13.1% and the rest amounted 86.9% be affected from other variable were not examined in this research.]]>
<![CDATA[PERAN NILAI PERUSAHAAN DALAM MENENTUKAN PENGARUH KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS DI ASEAN ]]>
<![CDATA[Dian Oktarina]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.009
<![CDATA[The trade war between China and the United States has an impact on the world economic turmoil that caused all countries in the world including the countries in ASEAN which are mostly including developing countries, especially Indonesia, also experiencing economic difficulties. This is indicated by the deficit of the transaction balance in Indonesia of two billion rupiahs. The occurrence of this turmoil will certainly also affect companies in ASEAN countries which if not addressed will experience financial difficulties that could lead to bankruptcy. This study aims to see how the company's performance can increase the value of the company so as to prevent the company from experiencing financial distress. This study uses samples from manufacturing companies listed on stock exchanges in five ASEAN countries, namely Indonesia, Malaysia, Singapore, the Philippines, and Thailand. This study uses quantitative analysis methods with technical analysis of descriptive statistics, multiple regression, and logistic regression. The results showed that company performance had a positive effect on firm value, the firm value had a positive effect on financial distress, and company performance negatively affected financial distress. Mediation test results show that the company's value cannot mediate between the company's performances against financial distress.]]>
<![CDATA[PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Dedi Ardianto]]>;
<![CDATA[Muhammad Rivandi]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2018.v11.02.009
<![CDATA[This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure, firm value.]]>
