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Yananto Mihadi Putra
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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 174 Documents
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Faktor-Faktor Yang Mempengaruhi Efektivitas Penerapan Standar Akuntansi Pemerintahan Akrual Atas Barang Milik Pemerintah Daerah Kota Surabaya Ruminingsih Ruminingsih; Ikhsan Budi Riharjo; Lilis Ardini
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (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.v13i2.003

Abstract

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.
Pengaruh Inherent Risk dan Detection Risk Terhadap Kualitas Opini Audit Kirana Ikhtiari; Ummu Kalsum; Syamsuri Rahim; Rina Anjarsari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.005

Abstract

The opinion given by the auditor has an important impact on reporting the company's performance through the financial statements presented by the company's management. Through this role, the auditor's work is followed by several risk factors. This study empirically examines the effect of Inherent Risk, Control Risk, and Detection Risk on audit opinion quality. The population of this research is the auditors who work at the Public Accounting Firm in Makassar. The classical assumption test uses the normality test, heteroscedasticity test, and multicollinearity test. The hypothesis test used is multiple regression analysis with the help of SPSS software. This study indicates that inherent risk, control risk, and detection risk have a positive and significant effect on the quality of audit opinion.
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 Kinerja Keuangan Terhadap Pertumbuhan Laba Perusahaan Sub-Sektor Otomotif Dan Komponen Di Bursa Efek Indonesia Christina Simanjuntak; Rosalina Marpaung; Qoffariani Nur Fadila; Puput Almiah Br. Sinulangga; D Sakuntala
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (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.v13i2.009

Abstract

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.
Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa Mukhlas Adi Putra; Frida Widyawati Triasningrum; Sarastanto Aulia Heru Pranoto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.007

Abstract

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds
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.
Analisis Faktor-Faktor Yang Mempengaruhi Capaian Realisasi Anggaran Pada Satuan Kerja Rumah Penyimpanan Benda Sitaan Negara Di Wilayah Jakarta Barat Lawe Anasta; Dedi Purwadi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (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.v13i2.004

Abstract

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.
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. 

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