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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
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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 FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Ahmad Kamal Jama'; Harnovinsah Harnovinsah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions.

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat) Taufik Akbar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against auditing standard in Indonesia i.e. SPAP in conducting an audit. The purpose of this study is to examine whether time budget pressure, audit tenure, audit rotation affect the audit quality. The population in this study consist of auditor in Tangerang, South Tangerang and West Jakarta public accountant firm. Sampling method used is simple random sampling. In this research, the total of sample is 46. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The result of this study show that time budget pressure has negative and no significant influenced of audit quality however audit tenure and audit rotation have positive and significant influenced of audit quality.

MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109 Media Kusumawardani; Muhammad Farhan; Desri Yanto; Fera Widyanata
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study discusses the description of mosque financial statements. The purpose of this study is to determine whether the mosque has implemented the preparation and reporting of mosque finances in accordance with the standards. The standard adopted is PSAK 45 and PSAK 109. In addition, this study also wants to explore the preparation and reporting of mosque finances and the role of the management in developing the mosque financial compilation and reporting. The object of this research is four different types of mosques in Palembang. These mosques are the Historical Mosque, the Great Mosque, the Great Mosque, and the Public Sector Mosque. The type of data used are primary and secondary data. Primary data is obtained based on interview respondents, while secondary data is obtained from the financial statements of each mosque. In this study it was found that all the mosques contained in this study did not apply the PSAK 45 and PSAK 109 standards. Financial preparation and reporting is limited to cash flow statements. While the management's role in developing mosque financial reports has not been meaningful enough to make mosque financial reports according to standards based on PSAK 45 and PSAK 109.

PENGARUH SKEPTISISME PROFESIONAL, BATASAN WAKTU AUDIT, KODE ETIK PROFESI AKUNTAN PUBLIK DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan) Sri Purwaningsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aims to know the influence of skepticsm proffesionals, time limitation of audit, ethics of proffesional public accountant, competency auditor and audit quality. The object for this research is auditors who works at public accounting firm (KAP) in Tangerang and South Tangerang. The population research in this used 8 public accountant who worked on the public accounting firm (KAP) in South Tangerang and Tangerang City, with 80 respondents. The sample collection has been done by using convenience sampling method which is the sample collection technique is consideration of convenience. The multiple linear regressions analysis with SPSS version 20 and used as the analysis techniqueto test the hypothesis at 5% significance.The result of this research shows that either simultaneously, the variable of skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor influence audit quality. The result of this research shows that either partial, the variable of skepticsm profesional, ethics of profesional public accountant, and competency auditor influence audit quality. While the variable of time limitation of audit do not influence audit quality. It has been proven from the result of (F) simoultant test and the result of (t) partial shows significant point of four independent variables that supports the hipothesys. Therefore, the accepted assumption is, there is influence between skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor on audit quality at public accounting firm (KAP) in Tangerang and South Tangerang.

ANALISIS PENGARUH KINERJA KEUANGAN, REALISASI BELANJA MODAL, DAN PENGELOLAAN MANAJEMEN ASET DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Pemerintah Daerah Kota Bengkulu) Ersi Sisdianto; Nengsih Nengsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Financial performance is a description of the achievement of the company's success can be interpreted as a result that has been achieved on various activities that have been done, Capital expenditure is the expenditure made in the framework of capital formation in the form of adding fixed assets / inventory that provides benefits over one accounting period. The management of regional assets in Decree of the Minister of Home Affairs No. 49/2001 is declared as a series of activities and actions on regional goods covering planning, determining needs, budgeting, standardization of goods and prices, procurement, storage, distribution, inventory, control, maintenance, security, utilization, Legal status and administration. Financial performance, capital expenditure realization has an influence on the quality of financial statements to be presented

Analisis Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Makanan Dan Minuman Di Indonesia Tahun 2014-2018 Yoni Syafitri; Mohamad Zulman Hakim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (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.v13.01.010

This study aims to determine the factors that influence Stock Returns such as Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio in food and beverage companies listed on the Indonesia Stock Exchange. This research is a quantitative type because it refers to the calculation of research data in the form of numbers. The variables of this study include the dependent and independent variables. The sample in this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The sample selection uses the purpose sampling method, with a total of 7 companies during the 2014-2018 period. Data analysis techniques using the Classic Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test, this analysis was carried out with the help of the software program Eviews 9.0. This study shows that the variable Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio simultaneously affect stock returns. With a significance level of 0.033668 less than 0.05. and partially Return On Equity has an influence on stock returns, while Current Rati, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio has no effect on stock returns.

REVALUASI ASET UNTUK TUJUAN PERPAJAKAN, AMBIL ATAU JANGAN YUSUF S. BASAR
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The Government has launched a policy of taxation through the Minister of Finance numbered 191/PMK.010/2015 on Revaluation of Fixed Assets Proposed in the Year 2015 and 2016. Impact of revaluation, automatically has consequences to the increase on depreciation expenses of fixed assets are charged to the profit and loss next period, so company will have benefit from the revaluation of these assets. But Fixed Assets Revaluation for tax purposes is not free. There are taxes to be paid, especially if the asset after revaluation is sold to a third party, then the taxpayer will be charged as additional income tax. If the company still wants to take the program of the asset revaluation, fixed assets after the revaluation prohibited for sale to another party until the depreciation of assets ending.

Analisis Pengaruh NPL, NIM, LDR, Dan CAR Terhadap Profitabilitas (ROA) Pada Bank Pemerintah Konvensional Yang Terdaftar Di BEI Fanny Fanny; Winnie Wijaya; Indahwati Indahwati; Moni Silcya; Viendy Celine Wijaya; Wenny Anggeresia Ginting
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (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.v13.01.009

The performance of a company can be said to be good if its financial statements show an increase in profits. Of course, many aspects that affect a company in generating profitability. This study aims to understand the effect of NPL, NIM, LDR, and CAR on Profitability (ROA) in banking companies both Government Banks and Conventional Banks. This research uses quantitative methods, where data sources use secondary data. By using classical assumption test analysis techniques, F test, and t test results obtained for this study are that NPL negatively and significantly affects ROA, NIM positively and significantly affect ROA, LDR negatively and significantly affect ROA, CAR positively and significantly affect ROA. NPL, NIM, LDR, and CAR simultaneously affect ROA on government banks and conventional banks listed on the Indonesia Stock Exchange in the 2014-2017 period.

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017) Ratna Aprilia Setia Rini; Zarah Puspitaningtyas; Aryo Prakoso
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable. Keywords: current ratio, total asset turnover, debt to equity ratio, return on asset, price to book value

PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN Rina Tjandrakirana; Ermadiani Ermadiani; Abdul Rohman; Ahmad Widad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to see reports on the results of examinations, non-compliance with SPI, non-compliance with laws and follow-up checks that affect or not on the financial performance of local governments. We need to do this because there are many recent events related to the capture of local government organizers in relation to the financial management of local governments. This study uses a population of all Local Governments in the South Sumatra Province. Regional Governments consist of Provinces, Regencies, and Cities. The number of Regional Governments is 18 Regional Governments. By using secondary data in the form of financial statements consisting of budget realization reports, balance sheets, cash flow reports researchers examine the independent variables and dependent variables using multiple regression techniques. The data is a panel of data for 3 years from 2014, 2015 and 2016. The results of the research found are that the research model is feasible to use, the general influence of independent variables on the dependent variable is not strong (weak). The direction of the relationship is in the opposite direction. Thus the alternative hypothesis is rejected and the null hypothesis is accepted.

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Yananto Mihadi Putra

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yananto Mihadi Putra

Contact Email yananto.mihadi@mercubuana.ac.id

Phone +6289661079005

Journal Mail Official editor.profita@mercubuana.ac.id

Editorial Address Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

Contact Name
Yananto Mihadi Putra

Contact Email
yananto.mihadi@mercubuana.ac.id

Phone
+6289661079005

Journal Mail Official
editor.profita@mercubuana.ac.id

Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA