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Contact Name
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 174 Documents
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Pengaruh Perencanaan Pajak, Beban Pajak tangguhan dan Kompensasi Bonus Terhadap Manajemen Laba Debbie Yoshida
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh perencanaan pajak, beban pajak tangguhan dan kompensasi bonus  terhadap manajemen laba. Penelitian ini menggunakan sampel pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. 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 beban pajak tangguhan  adalah faktor yang paling mempengaruhi manajemen laba secara signifikan.
The Effect of Audit Quality, Debt Defaults and Audit Tenure on Going Concern Audit Opinions (Case Study of the Infrastructure, Transportation, and Utilities Sector Listed on the Indonesia Stock Exchange 2016 - 2018) indah suryani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine the effect of debt default, audit tenure and audit quality towards going concern opinion. The samples used in this study are companies in the infrastructure, transportation and utility sectors listed on the Indonesia Stock Exchange in 2016-2018. The population of this study was 72 companies. The research sample was 24 which were selected by purposive sampling method with an observation period of 3 (three) years. Data were analyzed using logistic regression analysis model. The results showed that audit quality had an effect toward going concern audit opinion acceptance, while debt default and audit tenure had no effect toward going concern audit opinion acceptance
Dampak Profitabilitas dan Struktur Modal Terhadap Kebijakan Dividen Putu Diah Kumalasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Kebijakan dividen merupakan hal yang penting dalam suatu perusahaan karena menyangkut kepentingan berbagai pihak, baik perusahaaan maupun kepentingan pemegang saham. Pihak manajemen harus membuat keputusan terkait keuntungan yang diperoleh perusahaan, dimana nilai keuntungan tersebut akan dibagikan kepada para pemegang saham dalam bentuk dividen dan sebagian lagi diinvestasikan kembali ke perusahaan dalam bentuk laba ditahan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan struktur modal terhadap kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2019 sejumlah 87 dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan struktur modal berpengaruh positif terhadap kebijakan dividen.
PERCEPTIONS OF UNDERGRADUATE ACCOUNTING STUDENTS OF THE INCORPORATION OF INFORMATION TECHNOLOGY INTO ACCOUNTING EDUCATION Charles Omane-Adjekum
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This research aimed to find out accounting students’ perceptions of the integration of Information Technology (IT) in accounting at University of Cape Coast. The study adopted the descriptive survey design. The research included a total sample size of 248 students. Multistage sampling was employed in selecting the sample for the study. Descriptive statistics (means and standard deviation) were used to analyse all the research questions. The research found out that IT integration is relevant in the teaching and learning of accounting at the tertiary level. It was revealed that accounting students are ever ready and prepared to use IT tools in the teaching and learning process. The study recommended that programme designers include courses that will expose students to the various information technology tools, particularly IT tools related to accounting. The academic board should encourage lecturers to integrate IT in the accounting learning process.
Pengaruh Bid-Ask Spread, Market Value, Variance Return, Dan Earnings Per Share Terhadap Holding Period Saham Pada Indeks Saham Syariah Indonesia Periode 2015-2018 Yesika Yanuarisa
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to analyze the effect of bid-ask spread, market value, variance return, and earnings per share on stock holding period. The population in this study is the company’s share listed on the Indonesia Sharia Stock Index for the 2015-2018 period. Samples were selected using the purposive sampling method so that 88 company shares were obtained as samples. This research is a type of quantitative research. The analytical method in this study is multiple linear regression analysis, which  firstly tested  the classical assumption test using IBM SPSS Statistics 24 software. Based on the test results showed that partially market value, variance return, and earnings per share have effect on stock holding period, and bid-ask spread have no effect on stock holding period. While simultaneously bid-ask spread, market value, variance return, and earnings per share have effect on stock holding period.
ANALISIS FAKTOR EKSTERNAL DAN FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Pada Tahun 2013-2019) Warno Warno
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Abstract: The study aims to examine empirically the effect of the application of IFRS, size KAP,company size, profitability, solvability, complexity company to audit delay on manufacturing companies in Indeks Saham Syariah Indonesia (ISSI). The population in this study is manufacturing companies registered in Indeks Saham Syariah Indonesia (ISSI) in 2013-2019. The research sample was taken using a purposive sampling method in which of the  163 companies selected according to the criteria as mush as 51 companies. The analysis method of this study uses multiple linier regression. The result of this study indicate that application of IFRS application of IFRS had positive and significant effect. While complexity company had negative significant to audit delay. Size KAP and profitabilitas had negative not significant effect, company size and solvability had positive not significant effect to audit delay.
The Influence of Corporate Governance on Financial Performance: The Case in The Indonesian Banking Sector Esti Utami Pratiwi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study examines the influence of corporate governance on financial performance. The management of the company should be supervised and controlled to ensure that management is carried out in full compliance with applicable rules and regulations. The existence of corporate governance as a mechanism of supervision and control is expected to improve the company's financial performance so as to increase the return on assets of the company. This study uses secondary data derived from the financial statements of banking companies listed on the Indonesia Stock Exchange in 2012-2016. This research uses the purposive sampling method and uses multiple linear regression analysis. Prior to the regression test, the data were first tested using the classical assumption test. The results of this study indicate that independent board of commissioners, board of commissioner size, managerial ownership, and audit committee have a negative effect on financial performance. The size of the board of directors has a positive and significant impact on financial performance. This proves that a large number of boards of commissioners and audit committees do not affect the financial performance of the company.
Peningkatan Efektivitas Penyusunan Laporan Keuangan BUMDesa Mukti Prasaja; Andy Chandra Permana; Yopi Yudha Utama
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Upaya peningkatan pembangunan desa terus dilakukan oleh Pemerintah. Hal itu dibuktikan dengan dilaksanakannya salah satu program berupa pendirian Badan Usaha Milik Desa (BUMDes). BUMDes didirikan berdasarkan prinsip-prinsip yang menjadi ciri dari unit usaha tersebut. Prinsip-prinsip tersebut diantaranya adalah kooperatif, keseimbangan, tranparansi dan akuntanbel. Prinsip-prinsip tersebut harus terimplementasi dalam pengelolaan keuangan yang dilakukan oleh BUMDes. Salah satunya yang terjaddi BUMDes di Desa Bogo. Desa ini memiliki keunikan sebagai desa wisata yakni desa kelor. Di Desa tersebut berdiri BUMDes yakni Unit Dagang dan Kelompok Wanita Tani (KWT) yang sudah membuat laporan keuangan. Melalui pendekatan kualitatif yang dipakai oleh peneliti dan dengan wawancara kepada beberapa informan dalam penelitian ini, diperoleh hasil jika dalam hal tranparansi, laporan keuangan yang sudah tersusun di tiap periodenya telah memenuhi prinsip transparansi. Hal ini dibuktikan dengan laporan keuangan yang sudah disusun tersebut telah diinformasikan kepada Kepala Desa dan perangkat desa setempat. Namun, disisi lain, laporan keuangan yang mereka susun itu ternyata belum sesuai dengan standar yang telah ditetepkan oleh Pemerintah. Oleh karena itu perlunya penyesuaian dari laporan keuangan BUMDes di Desa Bogo dengan standar yang telah ditetapkan oleh Pemerintah dan dorongan berbagai kerjasama yang dilakukan pihak Desa Bogo dengan instansi-instansi lainnya yang bertujuan untuk kinerja BUMDes semakin baik untuk kedepannya
Derivatif Keuangan dan Penghindaran Pajak pada Perusahaan Manufaktur di Indonesia Fransisca Agustin
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Understanding the impact of financial derivatives on tax avoidance is the purpose of this article. Capital intensity, return on assets, and leverage are control variables. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016 became the population in this research. After sampling with purposive sampling technique, the amount of data obtained is 51 data. Then, descriptive analysis techniques and multiple linear regression were carried out to prove the built hypothesis, so that it was concluded that financial derivatives have a negative effect on tax avoidance.
Analisis Faktor-Faktor Yang Memengaruhi Kualitas Pengungkapan Sustainability Report Tasya Karindra; Lidya Primta Surbakti; Wisnu Julianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Penelitian ini ialah penelitian kuantitatif yang diintensikan untuk menganalisis faktor-faktor yang memengaruhi kualitas pengungkapan sustainability report pada perusahaan yang listing di Bursa Efek Indonesia periode 2017-2019. Penelitian ini memakai data sekunder seperti laporan keberlanjutan serta laporan tahunan perusahaan. Sampel penelitian berjumlah 36 perusahaan. Pengujian hipotesis pada penelitian ini memakai Analisis Regresi Linear Berganda melalui program SPSS. Hasil analisis data membuktikan bahwa (1) environmentally sensitivie industries mempunyai pengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report, (2) customer proximity indutries mempunyai pengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report, (3) employee-oriented industries tidak mempunyai pengaruh signifikan terhadap kualitas pengungkapan sustainability report, (4) ownership concentration tidak berpengaruh signifikan terhadap kualitas pengungkapan sustainability report, (5) variabel kontrol yakni firm size berpengaruh negatif dan signifikan terhadap kualitas pengungkapan sustainability report, sementara leverage, company age, dan profitabilitas tidak berpengaruh signifikan terhadap kualitas pengungkapan sustainability report.

Page 16 of 18 | Total Record : 174

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