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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
Website

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 PROFITABILITAS, LIKUIDITAS, LEVERAGE, SIZE, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA 2012-2016) Miza Ariani; Mohammad Hasymi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, size, dan capital intensity ratio terhadap effective tax rate perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016. Effective tax rate adalah salah satu cara perusahaan untuk menghindari pajak dengan cara membandingkan beban pajak dengan total pendapatan bersih. Sampel pada penelitian ini adalah seluruh perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016 dengan 49 perusahaan setelah melakukan penyeleksian perusahaan. Teknik analisis yang digunakan adalah regresi data panel dengan bantuan aplikasi eviews 10. Pemilihan model regresi yang digunakan adalah Uji Chow dan Uji Hausman dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa hasil yang digunakan adalah regresi data panel dengan Random Effect Model. Hasil dari regresi data panel tersebut menunjukkan bahwa profitabilitas, leverage dan capital intensity ratio berpengaruh terhadap effective tax rate.

ANALISIS INTERNAL CONTROL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN E-COMMERCE TERHADAP SISTEM INFORMASI AKUNTANSI PADA BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Rujito Rujito; Anna Cholifah; Diah Iskandar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aimed to test the internal controls, human resources competencies and application of e-commerce to the accounting information system. The object of this study is that Islamic banks registered in Bank Indonesia. Data of research was received by data collection techniques literature and field studies in the form of questionnaires. The sampling technique used purposive sampling. The population in this study are employees of Islamic banks listed on Bank Indonesia. The sample are Islamic banks have more than one branch and sub-branch offices in Jakarta. The results showed that the internal control variables, the competence of human resources and implementation of e-commerce affect the accounting information system.

PENGARUH CAR, NPL, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL GO PUBLIC PERIODE 2015 – 2017 Rini Indarti; Minanari Minanari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This research aims to examine the influence of Capital Adequacy Ratio, Non Performing Loan, Audit Committee and Institutional Ownership on Profitability (Empirical Studies on Conventional Commercial Banks Registered on the Indonesia Stock Exchange for the Period of 2015 – 2017). The sample in this research were 99 of 33 Conventional Commercial Banks criteria sampliing. The sampling technique used in the research was purposive sampling method. This research uses a statistical analysis model in the form of multiple regression tests. The results of this research indicate that Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non Performing Loan has a significant negative effect on Return on Assets, Audit Committee and Institutional Ownership have no effect on Return on Assets.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Hasian Purba
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of family closeness to corporate social responsibility to tax aggressiveness. The type of research used in this study is associative casual research (causal assosiative research). The population used in this study is all non-financial companies listed on the Indonesia Stock Exchange period 2012-2015. Sampling in this research is done by using probability sampling method with sampling technique using random sampling. The analytical method used for. Moderate Regression Analysis. The results showed, 1) Disclosure of negative Corporate Social Reporting on Tax Aggressiveness; 2) Family Ownership has a positive and significant impact on Tax Aggressiveness; 3) Family Ownership may moderate the relationship between Disclosure of Corporate Social Responsibility and Tax Aggressiveness in a negative direction.

Evaluasi Penerapan Akuntansi Untuk Kontrak Asuransi Pada PT Asuransi AXA Indonesia Amrie Firmansyah; Elisabeth Octa Cesara
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to analyze the application of financial accounting standards namely PSAK 62 (2015) regarding insurance contracts and PSAK 28 (2012) regarding loss insurance accounting at PT Asuransi AXA Indonesia, considering that PT Asuransi AXA Indonesia only provides services in the field of loss insurance excluding life insurance. This study uses qualitative methods with content analysis. The data used in this study is sourced from the official website of the relevant company, the data used as a sample are the financial statements of PT Asuransi AXA Indonesia from 2011 up to 2017. The analysis of this research was conducted on the presentation and disclosure of the company's financial statements adjusted to the provisions of accounting standards and applicable regulations. The results of this study indicate that PT Asuransi AXA Indonesia has implemented the recognition, measurement and presentation of premium income, claims and acquisition costs applied by those in accordance with PSAK 28 (2012) as well as PSAK 62 (2015).

PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN, DAN KESULITAN PENCAPAIAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD WALIKOTA JAKARTA BARAT) Swarmilah Hariani; Veny Veny
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to examine the Influence of Budget Participation, Budget Evaluation, and Difficulty of Achieving Budget Objectives on Local Government Apparatus Performance. The object of this research is the employees who have a role in the process of making and budgeting at 15 OPD (Organization of Regional Devices) located in West Jakarta Administration City. This study was conducted on 64 respondents using primary data through questionnaires distributed directly to the respondents. The method of analysis used in this study is multiple linear regression analysis. The results of this study indicate that the variables of budget participation and the difficulty of achieving the budget objectives have no effect on the performance of local government apparatus, while the Budget Evaluation has an effect on the performance of local government apparatus.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Siska Widia Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.

PENGARUH PROFITABILITAS, MANAJEMEN LABA DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2016) Minanari Minanari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this research is to know the influence of Profitability to firm’ Value, Dividend Policy to firm’s Value and earning management to firm’s Value. In this study Profitability is measured by ROE, Dividend Policy with DPR and Earnings management with. The data used in this study is the annual financial statements of consumer goods sub-company listed on the BEI for 2 periods from 2015 and 2016. The analysis method used is multiple linear regression with normality test, autocorrelation test, multicolinearity test, glejsertest, heterocedasticity test, R test, F-test, T test. The results showed that Profitability has a significant influence on firm’s Value, Dividend Policy has a significant influence on firm’s Value and Debt Policy has a significant influence on firm’s Value.

PEMETAAN PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM PADA UMKM DI KOTA TANGERANG SELATAN Yananto Mihadi Putra
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Usaha Mikro, Kecil, dan Menengah (UMKM) terbukti telah mendorong dan merangsang pertumbuhan ekonomi nasional secara berkesinambungan. Data Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop dan UMKM) menunjukkan bahwa 97% lapangan kerja diberikan oleh UMKM sehingga berkontribusi signifikan mengurangi pengangguran di Indonesia. Melihat peran penting tersebut, maka dibutuhkan dukungan dari seluruh pihak untuk mengembangkan dan mewujudkan UMKM yang maju, mandiri, dan modern. Penelitian ini bertujuan untuk pemetaan UMKM yang telah membuat Laporan Keuangan sesuai dengan SAK EMKM dan pembuktian efektifitas SAK EMKM tersebut. Dengan demikian UMKM dapat dalam melakukan transisi dari pelaporan keuangan yang berdasar kas ke pelaporan keuangan dengan dasar akrual.

PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016 Dewi Sarifah Tullah; Erma Apriyanti; Fitri Riyanti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay

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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

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

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