2026-05-28T20:59:48Z https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/oai

oai:ojs.publikasi.mercubuana.ac.id:article/640 2016-06-13T22:38:59Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/641 2016-06-13T22:38:59Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1410 2017-05-09T00:47:00Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1416 2017-05-09T01:04:32Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1417 2018-06-03T21:26:43Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1418 2017-05-09T01:04:16Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1419 2017-05-09T01:13:32Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1420 2018-06-03T21:26:58Z provita:ART

oai:ojs.publikasi.mercubuana.ac.id:article/1747 2018-06-03T21:26:43Z provita:ART

oai:ojs.pkp.sfu.ca:article/2836 2018-10-29T23:18:35Z profita:ART driver

PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 Aprilliani, Rita H., Aloysius board commissioners size audit committee and earnings management This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2836 10.22441/journal profita.v10i3.2836 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 360-372 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 360-372 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2836/1641 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2837 2018-10-29T23:19:00Z profita:ART driver

FAKTOR FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Jusrizal, Jusrizal H., Aloysius Profitability Asset Structure Company Size Growth Asset Capital Structure The aims of this research is to understand the factors affecting the capitalstructure for Property and Real Estate companies enlisted in Indonesian Stock Exchange period 2010-2014. Samples are 31 Property and Real Estate company in Indonesian Stock Exchange, where the method used is purposive sampling is a sampling method by specifying certain criteria for 5 years so the amount of data as much as 155. The method of data analysis using multiple linear regression and using software Eviews 7. This research have five variables : four independent variables: profitability, asset structure, company size, growth asset and one dependent variable: capital structure. The result of this research shows that Profitability, Asset Structure, Company Size, and Growth Asset simultaneous significant effect on Capital Structure. The result also showed that Asset Structure partially significant negative effect on Capital Structure, while the Profitability, Company Size and Growth Asset partially no significant effect on Capital Structure. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2837 10.22441/journal profita.v10i3.2837 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 373-387 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 373-387 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2837/1643 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2838 2018-10-29T23:19:02Z profita:ART driver

Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) Lestari, Puji Prayogi, Budi financial distress disclosure audit opinion of the previous year audit opinion going concern This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern. The population for this study is manufacturing sector industry and consumable goods industry on the Indonesia Stock Exchange (BEI) with the period 2011-2013. Based on purposive sampling method, the sample size is 123 financial statements. The Data’s are analysed using descriptive statistics and logistic regression analysis. The result of this study indicate that audit opinion of the previous year significantly influence audit opinion going concern. While, financial distress and disclosure didn’t have significant effect towards audit opinion going concern Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2838 10.22441/journal profita.v10i3.2838 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 388-398 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 388-398 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2838/1642 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2839 2018-10-29T23:18:53Z profita:ART driver

PENGARUH LEVERAGE KEUANGAN TERHADAP TINGKAT AKTIVITAS INVESTASI BANK (Studi Kasus Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Rachma, Gita Syachrudin, Deni Financial Leverage Activity ratios and Correlation The main objective of this research was to analyze the correlation between financial leverage and investment activities of the banking. DAR (Debt to Asset Ratio), DER (Debt to Equity Ratio), and LDER (Long term Debt to Equity Ratio) were the variables that used as the indicator of financial leverage. TATO (Total Asset Turnover) is the variable that used as the indicator of investment activity of the banking. This research was an associative explanation research where the variables had causality characteristic. The sample was banking listed on the Stock Exchange were selected by purposive sampling method. The data used are time series, and is taken from the annual financial statements of the banking years 2012 to 2015. Hypothesis testing is done by the statistical method through analysis of correlation. The results showed that there was indeed a significant correlation between financial leverage and investment activity of the company based on agency theory. The most strength correlation was state in DER had possitive and significant correlation to TATO Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2839 10.22441/journal profita.v10i3.2839 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 399-408 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 399-408 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2839/1644 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2840 2018-10-29T23:19:12Z profita:ART driver

PENGARUH UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011 – 2014) RIANA, RIANA ISKANDAR, DIAH size of company institutional ownership board of director independent commissioner audit committee capital structure and firm value This research aim to know the influence of partially and simultaneously of the size of company, institutional ownership, board of director, independent commissioner, audit committee, and capital structure against the value of company. The object of this research is the Indonesian mining company listed on the Indonesia Stock Exchange during the period 2011-2014 . This study was conducted on 22 companies by using quantitative approach diskiptif .Therefore, the analysis of the data used is the statistical analysis in the form of multiple linear regression test. These results indicate that in partial sized companies and institutional ownership affect the value of the company, while the board of directors, independent directors, audit committee, and capital structure does not affect the value of the company. While simultaneously the variable size of the firm, Institutional Ownership, Board of Directors, Commissioners Independen, the Audit Committee, and Capital Structure effect on firm value. This is evidenced from the results of simultaneous test (F test) and the results of the partial test (t test) also shows the value of the six independent variables that support the hypothesis. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2840 10.22441/journal profita.v10i3.2840 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 409-425 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 409-425 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2840/1645 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2841 2018-10-29T23:19:07Z profita:ART driver

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) Rachmawati, Syafrida Dwi Fardinal, Fardinal control activities information and communication quality of accounting information system quality of financial report. 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2841 10.22441/journal profita.v10i3.2841 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 426-437 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 426-437 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2841/1646 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2842 2018-10-29T23:19:13Z profita:ART driver

Pengaruh Debt to Equity Ratio, Total Asset Turnover, Inflasi dan BI Rate terhadap Return Saham Industri Makanan dan Minuman Hanivah, Vitri Wijaya, Indra The purpose of this study was to analyze the influence of the Debt to Equity Ratio, the Total Asset Turnover, the Inflation and the BI Rate to the Stock Returns. This research was conducted using secondary data. The population in this study was the Food and Beverage industries listed on the Indonesian Stock Exchange period 2011-2015, with the total of 14 companies. The sample in this study was taken by purposive sampling method, with the total of 9 companies. This study used multiple linear regression analysis to measure the influence of independent variables on the dependent variable. The results showed that the Inflation and the BI rate had significant effects on the Stock Returns. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2842 10.22441/journal profita.v10i3.2842 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 438-452 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 438-452 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2842/1647 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2843 2018-10-29T23:19:32Z profita:ART driver

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) Akbar, Taufik audit rotation audit tenure audit quality time budget pressure 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2843 10.22441/journal profita.v10i3.2843 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 3 (2017); 453-464 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 3 (2017); 453-464 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2843/1648 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2860 2019-02-05T23:12:58Z profita:ART driver

PENGARUH KOMPETENSI, ETIKA, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDITOR INTERNAL Widyanto, Muhammad Laras Kwarto, Febrian Kurniawati, Sri Akuntansi Accounting The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience The purpose of this study is to determine how much influence ethics competence,, and work experience on audit quality both simultaneously and partially Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang city. The results showed that Competence positively influence the Quality of Auditors, while Ethics and Work Experience partially does not affect the Quality of Auditors Keywords: Competence, Ethics, Auditor Experience, Quality of Auditors Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.02 10.22441/profita.2018.v11.02.002 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 165-182 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 165-182 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.02/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2862 2019-02-05T23:12:58Z profita:ART driver

PEMETAAN PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM PADA UMKM DI KOTA TANGERANG SELATAN Putra, Yananto Mihadi anual report small medium enterprise accounting standar for SME 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.04 10.22441/profita.2018.v11.02.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 201-217 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 201-217 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.04/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2863 2019-02-05T23:14:08Z profita:ART driver

ANALISIS PENGARUH MANAJEMEN RISIKO TERHADAP PROFITABILITAS (Studi Komparatif Pada Bank Umum Konvensional dan Bank Umum Syariah yang Terdaftar di OJK Periode 2012 – 2015) Ansori, Hafidz Ridho Almunawar, Safira CAR NPL LDR ROA. Risk management is a good potential events that can be predicted and unpredicted negative impact on income and capital of the Bank. Financial ratios are an alternative to test whether financial ratios useful for making predictions on future profitability. CAR, NPL and LDR is a measure of the ability to predict profitability. Sampling technique used is purposive sampling with criteria Conventional Commercial Bank do / unlock (Dual Banking System) Islamic Banks serving the financial statements of the period 2012 to 2015. The data obtained by the publication of the FSA Directory. Obtained a total sample of 16 with the division 8 8 Conventional Commercial Bank and Commercial Bank Syariah. The independent variables in this study is the Capital Adequacy Ratio (CAR), Non performace loans (NPLs) and loan to deposit ratio (LDR) while Return on Assets (ROA) as the dependent variable. Methods of data collection in this study is documentation and literature. During the period show that the study data were normally distributed. Based on the test multicollinearity, heteroscedasticity test and autocorrelation test found no deviation from the classical assumption, it indicates that the available data are qualified to use a multiple linear regression model. The comparison of this study showed that the CAR and NPL variable Conventional Commercial Bank affect the ROA, LDR whereas no effect. In contrast to the conventional, all variables Islamic Banks are CAR, LDR and NPL effect on ROA. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-06-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.001 10.22441/profita.2018.v11.01.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 001-019 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 001-019 2622-1950 2086-7662 10.22441/profita.2018.v11.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.001/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2864 2019-02-05T23:14:08Z profita:ART driver

PENGARUH AKUNTANSI MANAJEMEN, KUALITAS INFORMASI, EFISIENSI BIAYA DAN KETEPATAN WAKTU TERHADAP KINERJA KEUANGAN PT.SURYA SUKSES Kurniawati, Elok Accounting Management Information Quality Cost Efficiency Accuracy of Financial Performance Against Time. In economic unstable conditions, the company is required to take advantage of existing capabilities as much as possible in order to maximum and tough competition,the company should have good management and identify the problems and selecting and implies a process manager, to improve performance to the maximum. Activity-based management includes two dimensions of the costs of providing cost information about resource activity products, customers, suppliers and distribution channels. Activity-based costing is useful to improve accuracy of charges. Dimension process of providing information about what to do why it should be carried out how an activity should be implemented in order to reduce costs. This research aims to demonstrate the effect of the use of accounting information management is focused on the frequency of publication of regular reports, the frequency of the publication of the report update and quality management accounting information as well as the personality of the manager of financial performance on PT.Surya Success. The population used in this study is the manager PT.Surya Success. This data used is secondary data types. This study is based on a quantitative approach to the techniques of multiple linear regression analysis with SPSS. According to the research done can be seen that the quality of information didn’t significantly affect financial performance, Management Accounting, Cost Efficiency, Timeliness real impact on financial performance. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.002 10.22441/profita.2018.v11.01.002 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 020-033 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 020-033 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.002/1651 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2865 2019-02-05T23:14:08Z profita:ART driver

Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia) Yustikasari, Yulia Voluntary Disclosure Financial Information Local Government Websites Voluntary Disclosure Level Debt Financing This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.003 10.22441/profita.2018.v11.01.003 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 034-052 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 034-052 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.003/1652 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2866 2019-02-05T23:14:08Z profita:ART driver

KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ) Kamil, Islamiah Ethical Perceptions Profit Management Practices This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression test simple linear there is a positive influence of the Ethical Perception of Accounting Lecturers, Management Lecturer and Accounting Student of XYZ University of Economics and Business Faculty of Earnings Management Practice. Therefore the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception Management Faculty of Economics and Business University XYZ Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.004 10.22441/profita.2018.v11.01.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 053-066 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 053-066 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.004/1653 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2867 2019-02-05T23:14:08Z profita:ART driver

Penerapan Good Corporate Governance dan Earning Management terhadap Biaya Hutang pada Perusahaan BUMN Listing CGPI 2010 – 2012 Pernamasari, Rieke good corporate governance earnings management debt cost 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.005 10.22441/profita.2018.v11.01.005 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 067-080 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 067-080 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.005/1654 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2868 2019-03-04T11:27:15Z profita:ART driver

IMPACT OF BUDGET PARTICIPATION ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE WITH JOB RELEVANT INFORMATION (JRI) AS AN INTERVENING VARIABLE Sim, Suryadharma Utami, Wiwik budget participation job satisfaction employee performance job relevant information The purpose of this study was to examine the relationship between budget participation on job satisfaction and employee performance. This study also to find empirical evidence related to Job relevant information (JRI) as an intervening variable on the relationship between budget participation with job satisfaction and employee performance. The data was collected through questionnaires distributed to the superintendent and manager-level employees at PT. Jaya Readymix. The Respondents in this study are the superintendent and manager-level employees of PT. Jaya Readymix totaling 65 people. Data analysis in this study is a linear regression model. The results showed that (1) budget participation has positive significant effect on job satisfaction and employee performance, (2) job relevant information (JRI) was mediated on the relationship between budget participation and job satisfaction, but not for employee performance. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.006 10.22441/profita.v11.01.006 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 081-090 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 081-090 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.006/1655 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2869 2019-03-04T11:27:15Z profita:ART driver

PENGARUH CORPORATE GOVERNANCE, LIKUIDITAS DAN KINERJA KEUANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris Emiten Yang Mendapat GCG award IICD Tahun 2010-2012) Riza, Faisal corporate governance index (CGI) current ratio (CR) debt to equity ratio (DER) return on investment (ROI) return on equity (ROE) Tobin’s Q (Q) This research aims to determine the influence of corporate governance, liquidity and financial performance of the company's market value. The population in this research are listed companies Indonesian stock exchanges that getting GCG award from IICD about 2010 to 2012. Total sample of 50 listed companies with the observations made during the three years, which is from 2010 to 2012 the data sample of 133. The data used are secondary data, which derived of the book Indonesian Capital Market Directory (ICMD) until 2012 for financial ratio analysis and active listed companies listed in IDX that is determined through purposive sampling. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. The results of this research indicated that the corporate governance index (CGI), current ratio (CR), debt to equity ratio (DER) and return on investment (ROI) have no significant impact on the market value (Tobin's Q) listed companies and otherwise return on equity (ROE ) significantly affects the market value (Tobin's Q). Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.007 10.22441/profita.v11.01.007 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 091-105 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 091-105 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.007/1656 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2870 2019-03-04T11:27:15Z profita:ART driver

Pengaruh Debt to Equity Ratio, Total Asset Turnover, Inflasi dan BI Rate terhadap Return Saham Hanivah, Vitri Wijaya, Indra BI rate debt to equity ratio inflation stock returns total asset turnover The purpose of this study was to analyze the influence of the Debt to Equity Ratio, the Total Asset Turnover, the Inflation and the BI Rate to the Stock Returns. This research was conducted using secondary data. The population in this study was the Food and Beverage industries listed on the Indonesian Stock Exchange period 2011-2015, with the total of 14 companies. The sample in this study was taken by purposive sampling method, with the total of 9 companies. This study used multiple linear regression analysis to measure the influence of independent variables on the dependent variable. The results showed that the Inflation and the BI rate had significant effects on the Stock Returns. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.008 10.22441/profita.v11.01.008 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 106-119 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 106-119 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.008/1657 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2871 2018-10-29T23:14:47Z profita:ART driver

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) Purba, Hasian Corporate Social Responsibility Family Ownership Tax 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2871 10.22441/journal profita.v10i2.2871 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 178-202 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 178-202 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2871/1658 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2872 2018-10-29T23:15:05Z profita:ART driver

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) Indracahya, Erik Faisol, Dewi A. Earning Management Good Corporate Governance Leverage Firm Age Company Size and Profitability 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2872 10.22441/journal profita.v10i2.2872 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 203-227 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 203-227 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2872/1659 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2876 2019-03-04T15:52:39Z profita:ART driver

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014) Indriani, Poppy Terzagie, Titan company size profitability solvency the auditor opinions eps and total committee audit audit delay This study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the Indonesia Stock Exchange in 2014. This study uses quantitative data in the form of financial statements are derived from website www.idx.co.id and www.sahamok.co.id, sampling technique used purposive sampling technique. Sample of 39 companies. Then, the data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis using SPSS program. The results showed that: (1) The size of the Company has no significant effect on Audit Delay, shown with sig 0.109> 0.05 (2) Profitability perusahaa no significant effect on Audit Delay, shown with sig 0.083> 0.05 ( 3) Solvency Company has no significant influence on Audit Delay, shown with sig 0.730> 0.05 (4) Opinion Auditor has no significant effect on the Audit Delay, indicated by the value 0.738> 0.05 (5) EPS has a significant influence the audit Delay, shown with sig 0.030 0.05 (7) Company Size, Profitability, Solvency, Auditor Opinion, EPS, and Total Audit Committee simultaneously affect the Audit Delay, shown with sig 0.005 <0.05. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2876 10.22441/profita_v9.3.01 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 327-338 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 327-338 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2876/1660 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2877 2019-03-04T15:52:39Z profita:ART driver

REVALUASI ASET UNTUK TUJUAN PERPAJAKAN, AMBIL ATAU JANGAN BASAR, YUSUF S. Revaluation of Assets Tax Revaluation of Fixed Assets 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2877 10.22441/profita_v9.3.02 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 339-347 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 339-347 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2877/1661 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2878 2018-10-29T23:06:48Z profita:ART driver

Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Indrasti, Anita Wahyu Transfer Pricing ownership of foreign bonus plan and debt covenant Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties. Ownership stucture can affect management to transfer wealth the themselves or to majority stakeholder. Bonus plan and debt covenant also used by the company to get high profit. This study aimed to examine the effect of tax, ownership of foreign, bonus plan and debt covenant on the company’s decision to perform transfer pricing of all manufacturing company listed in Indonesia Stock Exchange. Sample selection was using purposive sampling method with final sample 26 companies in 104 observation from 2012-2015. The analysis technique used on this study is a binary logistic regression. The result shows that tax and ownership of foreign have significantly effect on the company’s decision to perform transfer pricing. The determination coefficient is 0,379 that means 37.9% transfer pricing is affected by independent variables. While the rest is explained by other variable in outside of this study that can explain transfer pricing Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2878 10.22441/journal profita.v9i3.2878 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 348-371 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 348-371 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2878/1662 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2879 2019-02-05T23:12:58Z profita:ART driver

PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDONESIA YANG MASUK DALAM ASEAN CORPORATE GOVERNANCE SCORECARD Chairunesia, Wieta Sutra, Putri Renalita Wahyudi, Sely Megawati Good Corporate Governance Financial Distress Earnings Management ASEAN CG Scorecard The era of globalization requires companies that have go public have a competitive advantage and strong competitiveness to survive in the capital market. Companies are not only required to produce quality products for consumers, but also have good corporate governance (corporate governance), meaning the company's management policy should be able to ensure the sustainability of the business. Profit becomes one of the important factors for investors so managers often use profit as engineering targets. This profit engineering is known as earnings management. In addition to Good Corporate Governance there are other factors that influence managers to perform earnings management ie financial distress. This research is aimed to find out the influence of good corporate governance and financial distress to earnings management in Indonesian companies which are included in ASEAN corporate governance scorecard. The type of research used is quantitative and the research sample is determined based on purposive sampling. The analytical method used by using the analysis tool is multiple linear regression. The results showed that the coefficient of determination adjusted for 0.173 means 17.3% variable Earnings Management is influenced by Good Corporate Governance and Financial distress variables. While the remaining 82.7% influenced by other factor. Result of F test that simultaneously variable of Good Corporate Governance and Financial distress have significant influence to earnings management variable. The result of partial variable t test of Good Corporate Governance has no effect to Profit Management. While the Financial Distress has a positive and significant impact on Profit Management. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.06 10.22441/profita.2018.v11.02.006 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 232-250 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 232-250 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.06/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2884 2018-10-29T23:08:52Z profita:ART driver

EVALUASI ARUS KAS TERHADAP AKTIVITAS PERDAGANGAN PERUSAHAAN EFEK Yudowati, Siska P. operating cash flow trading volume Investors will open the Client Fund Account at securities firms that have a good performance. The company's performance can be judged a good effect on the company's operational effects described through financial reports, especially reports good operating cash flow. Cash flows from operating activities are derived primarily from the principal revenue-producing activities of the entity. If the securities company has a good performance it will have an impact on the number of investors who entrust the company's services so that the volume of these securities buy and sell securities increased. Samples were securities companies listed on the Indonesia Stock Exchange that have degan using purposive sampling method. Criteria sample in this study is a securities company entered into 15 highest trading volume for 5 years from 2010 s.d 2014 as many as seven companies. The results of the study explained that the company's performance is measured by the effect of the efficiency and adequacy of simultaneously operating cash flow does not affect the company's stock trading volume effect. Both the efficiency and adequacy of the operating cash flow of each partial no effect on the company's stock trading volume effect. They can only explain the trading volume amounted to 3.4548%. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2884 10.22441/journal profita.v9i3.2884 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 372-383 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 372-383 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2884/1663 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2885 2018-10-29T23:08:42Z profita:ART driver

ANALISIS DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI PROVINSI BANTEN Chairunesia, Wieta Individual Taxpayers BI Rate Inflation Personal Income Tax Revenue This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis. The results of this study indicate that the amount of the individual taxpayer affected positively and negatively affect the GDP of the Personal Income Tax Revenue. Meanwhile, two other variables in this study, the BI Rate and Inflation does not affect the Personal Income Tax Revenue. This study uses a quantitative approach and using secondary data obtained from the Regional Office of Directorate General of Tax Banten, Bank Indonesia, and the body of the Central Statistics Banten Province. Data used in the form of quarterly data, starting from the first quarter of 2007 until the third quarter of 2014. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2885 10.22441/journal profita.v9i3.2885 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 384-406 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 384-406 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2885/1664 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2886 2018-10-29T23:09:07Z profita:ART driver

THE EFFECT OFTHE LOCALLY - GENERATED REVENUE AND THE GENERAL ALLOCATION FUND ON THE CAPITAL EXPENDITURE (Survey On the Provincial /District / City Region Banten and DKI Jakarta) Setiyawati, Hari The Locally - Generated Revenue The General Allocation Fund The Capital Expenditure The purpose of this study was to see whether there is an influence of The Locally-Generated Revenue and The General Allocation Fund on the Capital Expenditure . The Locally-Generated Revenue is measured from the taxes, levies, wealth management outcomes separated areas and other legitimate LocallyGenerated Revenue. The General Allocation Fund is measured from domestic revenue, the fiscal gap and basic allocation. The Capital Expenditure is property, plant and equipment expenditures. This study is a survey research in provincial government / district / city of Banten and Jakarta. The sample in this study were all local governments in the two provinces, amounting to ten local governments, so this study is a census research, in the sense that the entire population sampled. Data analysis method used is the multiple regression. From the results of data analysis and discussion, it can be concluded that The Locally-Generated Revenue affect on the Capital Expenditure. The General Allocation Fund affect on the Capital Expenditure. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2886 10.22441/journal profita.v9i3.2886 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 407-421 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 407-421 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2886/1665 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2889 2018-10-29T23:09:15Z profita:ART driver

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris pada perusahaan yang terdaftar di Daftar Efek Syariah 2012-2015) Asmara, Windi Almunawar, Safira Islamic Social Reporting List of Islamic Securities environmental performance profitability firm size leverage. This research aims to examine the effect of environmental performance, profitability, company size, and leverage on the disclosure of islamic social reporting. This research was performed on companies listed in the List of Islamic Securities. The population in this research were 227 companies in the period 2012-2015. Samples were taken using purposive sampling method. Sample meeting the criteria as many as 26 companies. Methods of data analysis using multiple linear regression analysis. The results of this research indicate that the size of the company's and environmental performance are significant effect on the disclosure of islamic social reporting, while profitability and leverage no significant effect on the disclosure of islamic social reporting companies listed in the List of Islamic Securities. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2889 10.22441/journal profita.v9i3.2889 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 422-438 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 422-438 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2889/1666 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2891 2018-10-29T23:09:07Z profita:ART driver

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 Cholifah, Anna Iskandar, Diah internal control human resource competencies e-commerce accounting information systems Islamic banks 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2016-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2891 10.22441/journal profita.v9i3.2891 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 9 No. 3 (2016); 439-453 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 9 No 3 (2016); 439-453 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2891/1667 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2892 2018-10-29T23:11:49Z profita:ART driver

ANALISIS TERHADAP FAKTOR -FAKTOR YANG MEMENGARUHI MASYARAKAT UNTUK MENABUNG DI BANK SYARIAH Prihanto, Hendi Perception Ease of Transaction Profit Sharing Security Guarantee And Community Decisions. 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2892 10.22441/journal profita.v10i1.2892 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 001-026 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 001-026 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2892/1668 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2893 2018-10-29T23:11:55Z profita:ART driver

DAMPAK INDIKATOR MAKROEKONOMI TERHADAP INDEKS HARGA SAHAM SEKTOR PERTANIAN Satiri, Satiri Kurniasih, Augustina Macroeconomics exchange rate oil price agriculture stock price index. ARDL. This research has objective to examine and analyze the effect of inflation rate, exchange rate (USD), oil price and interest rate to agriculture stock price index at Indonesia Stock Exchange (IDX). The research using monthly time series data for the period of January 2006 to December 2015. The study utilizes Autoregressive Distributed Lag model (ARDL) technique. The result shows in the short-run inflation rate, exchange rate (USD), oil price and interest rate simultaneously are having significant effect to agriculture stock price index. Partially, only oil price has positif and significant effect, while inflation rate, exchange rate (USD) and interest rate are not have significant effect to agriculture stock price index. While in the long-run no one of variables, inflation rate, exchange rate (USD), oil price and interest rate cointegarate to agriculture stock price index. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2893 10.22441/journal profita.v10i1.2893 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 027-047 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 027-047 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2893/1669 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2894 2018-10-29T23:12:02Z profita:ART driver

ANALISIS PENGARUH KINERJA KEUANGAN, REALISASI BELANJA MODAL, DAN PENGELOLAAN MANAJEMEN ASET DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Pemerintah Daerah Kota Bengkulu) Sisdianto, Ersi Nengsih, Nengsih Financial performance Capital Expenditure Realization Managemen Management of Regional Assets and Quality of Financial Statements. 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 Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-05-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2894 10.22441/journal profita.v10i1.2894 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 048-067 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 048-067 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2894/1670 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2895 2018-10-29T23:12:08Z profita:ART driver

KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ) Kamil, Islamiah Ethical Perception Profit Management Practice This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students in the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business Universitas XYZ, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from regression test result Simple linear there is a positive influence Ethical Perceptions Lecturer Accounting, Lecturer Management and Accounting Students Faculty of Economics and Business University XYZ Against Profit Management Practice. Therefore, the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception of Management Faculty of Economics and Business of XYZ University Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2895 10.22441/journal profita.v10i1.2895 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 068-086 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 068-086 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2895/1671 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2896 2018-10-29T23:11:38Z profita:ART driver

Risiko Pembiayaan Murabahah, Mudharabah dan Musyarakah BUS Terhadap Profitabilitas (ROA) Periode 2011-2015 Yulianah, Yulianah Komariah, Euis risk financing murabaha mudaraba musharaka profitability ratio The purpose of this research is to examine the effect of financing murabaha, mudaraba and musharaka risk on profitability. This research used the sample of sharia banks in Indonesia during 2011-2015 period and used multiple linear regression analysis method. The number of sharia banks that were became in this research were 6 sharia banks. The result of this research indicates that only financing murabaha risk influences on profitability parially, while the risks of financing mudharaba and musharaka no influences on profitability partially. The risks of financing murabaha, mudharaba and musharaka influences on profitability simultaneously. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2896 10.22441/journal profita.v10i1.2896 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 087-104 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 087-104 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2896/1672 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2897 2018-10-29T23:11:32Z profita:ART driver

PENGARUH SIKAP PROFESIONALISME, PENGALAMAN, DAN KECERDASAN INTELEKTUAL TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS Marsyaf, Marsyaf Attitude of Professionalism Experience Intellectual Intelligence and Materiality Short Consideration. This study aims to analyze the influence of professionalism attitude, experience, and intellectual intelligence on the consideration of the level of materiality both simultaneously and persially. Independent variables used in this study is the attitude of professionalism, experience and intellectual acumen. While the dependent variable in this study is the consideration of the level of materiality.This study used survey method, collected at 9 Public Accounting Firm in South Jakarta area. Data were collected by spreading the questionnaire with convenience sampling method. There are 80 questionnaires distributed, 71 returned and 71 questionnaires that can be analyzed. Data processing was done by using validity test, reliability, classical assumption test and multiple linear regression test with Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2007. The results of this study indicate that the attitude of professionalism partially affect the consideration of materiality, experience does not affect the materialial level of materiality, and intellectual intelligence does not affect the level of materiality. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2897 10.22441/journal profita.v10i1.2897 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 105-125 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 105-125 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2897/1673 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2898 2018-10-29T23:11:54Z profita:ART driver

PENGARUH PENGETAHUAN,PENGALAMAN SPESIFIK, DAN SELF EFFICACY TERHADAP KINERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Herliansyah, Yudhi Knowledge Specific Experience Self Efficacy Task Complexity and Performance Auditor This study is aimed to empirically analyze the influence of knowledge, specific experience and self efficacy toward an auditor’s work performance. It also empirically analyzes the influence of those mentioned factors toward an auditor’s work performance which is moderated by the complexity of the tasks. The data is collected using quesionaires. The samples for this study are collected from 92 selected auditors. They are selected using the method of purposive sampling and they consist of senior auditors, supervisors and managers. The data is analyzed using the technique of Moderated Regression Analysis (MRA) with the assistance of SPSS 21. The results of the study show that self-efficacy affect the performance auditor with a significance level of 0.011. Moderation task complexity to the relationship Specific experience and performance auditor affect the kind of pure moderation. While the complexity of the task of moderating the relationship self-efficacy and performance auditor affect the kind of quasi moderation. Adjusted R Square value of 0.824 indicates that the variation of changes in knowledge, experience and self efficacy specific for 82.4 percent, while the remaining 27.6 percent is determined by other factors. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2898 10.22441/journal profita.v10i1.2898 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 126-155 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 126-155 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2898/1674 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2899 2018-10-29T23:11:43Z profita:ART driver

STUDI EKSPLORATIF TERHADAP OPINI LAPORAN HASIL PEMERIKSAAN ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH YANG MEMPEROLEH OPINI WAJAR DENGAN PENGECUALIAN MENGGUNAKAN CONTENT ANALYSIS (STUDI KABUPATEN/KOTA SE-PROVINSI BANTEN TAHUN 2010-2014) Anasta, Lawe Iskandar, Diah financial statements local governments content analysis The purpose of this study is to know and analyze the accounts that are excluded in the financial statements of local governments throughout the Province of Banten from 2010 to 2014 that obtain a fair opinion with the exception, as well as to know and analyze problems in the accounts that excluded those Causing local government financial statements to get a reasonable opinion with the exception. An analysis of the exceptions in the inspection reports on local government financial statements that obtain fair opinions with exceptions is made using content analysis. Content analysis method is a systematic technique in categorizing words into content / charge categories using certain coding rules. Based on the audit report data on the participant's financial statements that obtained the fair opinion with the exception, it can be concluded that the components of the balance sheet that emerged as an excluded account on the audit results report on the participant's financial statements that obtained the fair opinion with the exception were assets, in particular fixed assets. While the components of budget realization reports that often appear as excluded accounts are shopping and revenue. The most frequent shopping expenditures are operating expenditures while the income that often appears as excluded accounts is local revenue. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2899 10.22441/journal profita.v10i1.2899 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 1 (2017); 156-177 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 1 (2017); 156-177 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2899/1675 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2900 2018-10-29T23:14:58Z profita:ART driver

Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Kuantitas dan Kualitas Pengungkapan Sustainability Report di Indonesia Periode 2013-2015 Damanik, Lyndia Yoslin Index of Disclosure Quantity (IPN) Index of Disclosure Quality (IPL) Sustainability Report Company Type Company Size content analysis. The purpose of this research is to examine the influence of financial performance and company characteristics consist of the company type and company size against the quantity and quality of disclosure Sustainability Report. Sample in this research is determined by using purposive sampling that selected according to certain criteria. The criteria used were as follows: (1) Indonesian companies that publish Sustainability Reports to GRI through the comprehensive www.globalreporitng.org website from 2013 to 2015. (2) Publish the complete Annual Report from 2013 to 2015. (3) The disclosure standard uses GRI-G4, if the format is not in GRI-G4 then conversion were made. Data collection techniques were conducted using secondary data by conducting document review of Sustainability Report and Annual Report. Companies that become the sample of this research there were 29 Companies. The reporting periods start from 2013 to 2015 or as many as 3 years. Dependent variables that have been studied were the quantity and quality of disclosure Sustainability Report called Index of Disclosure Quantity (IPN) and Index of Disclosure Quality (IPL) of Sustainability Report. Disclosure obtained by using content analysis method based on measurement proposed by Gunawan, et al (2009). The Independent variable that have been studied here were Financial Performance measured using Return on Assets (ROA) and Company Characteristics consisting of Company Type (TYPE) and Company Size (LGTASZ).The result of the research showed that the Company's Financial Performance influenced the Quantity and Quality of Sustainability Report Disclosure. The size of the company did not affect the quantity and the quality of Sustainability Report Disclosure. Corporate Type influenced the Quantity of Sustainability Report Disclosure, while the Company Type did not affect the Quality of Sustainability Report Disclosure. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2900 10.22441/journal profita.v10i2.2900 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 228-246 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 228-246 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2900/1676 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2901 2018-10-29T23:15:03Z profita:ART driver

PENGARUH PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN TERHADAP HUBUNGAN ANTARA PERSEPSI PENERAPAN SISTEM E-FILING DENGAN TINGKAT KEPATUHAN WAJIB PAJAK BADAN YANG DIMEDIASI OLEH PERILAKU WAJIB PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Pulo Gadung) Panca Herina, Veronica Nensi Perception Application System E-Filing Tax Payer Behavior Perceived Usefulness Perceived Ease Taxpayer Compliance The purpose of this study is to find empirical evidence on: 1) The effect of perception of the application of e-filing system to taxpayer compliance; 2) Effect of perception of e-filing system implementation on Taxpayer's behavior; 3) The influence of taxpayers' behavior on taxpayer compliance; 4) The extent to which usability perception can moderate the relationship between the perception of the application of e-filing system and the compliance level of the Taxpayer; 5) The extent to which perceptions of ease can moderate the relationship between the perception of the application of e-filing system to the level of taxpayer compliance. This type of research is classified as a causal study. The population in this study covers the total number of taxpayers registered in KPP Pratama East Jakarta Pulo Gadung. Sample selection by purposive sampling method. The type of data used is the primary data. Data collection method used is by using questionnaire. The analysis used is path analysis, test of sobel and test of absolute difference value. Result of research indicate, 1) Perception of applying of e-filing system have positive effect to taxpayer compliance; 2) Perception of application of e-filing system has a positive effect on taxpayer behavior; 3) Taxpayers' behavior has a positive effect on taxpayer compliance level; 4) Usability perception proved to moderate the relationship between perception of e-filing system implementation with Taxpayers compliance level; 5) Perception of ease proved to moderate the relationship between perception of application of e-filing system with taxpayers compliance level. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2901 10.22441/journal profita.v10i2.2901 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 247-267 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 247-267 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2901/1677 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2903 2018-10-29T23:15:08Z profita:ART driver

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Sholihin, Muhammad Rijalus Harnovinsah, Harnovinsah Agency theory CSR Institutional Ownership BOCIndependent Audit Committee Company Size. 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 Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2903 10.22441/journal profita.v10i2.2903 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 268-292 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 268-292 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2903/1678 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2904 2018-10-29T23:15:29Z profita:ART driver

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP REAL EARNINGS MANAGEMENT (STUDI LINTAS NEGARA ASEAN) Manurung, Verawati Damayanti Instianingasih, Instianingsih Corporate Governance Scorecard Quality Audit Real Earnings Management We examine Asean Corporate Governance and Quality Audit for analyzing Good Corporate Governance and Audit Quality to real earnings management, with control variable, Leverage, Size, Country and Country. Real Earnings Management calculate by three proxy, Abnormal cash flow, Abnormal Discretionary Expense and Abnormal Production. From 34 company of manufacture in Asean CG Scorecard Top 50 and Top 30 or Cross Country Asean during 2014 till 2016, we conclude Asean Corporate Governance, Quality Audit as Independent variable have impact to Real Earning Managements. Same as independent variable, all control variable, Leverage, Size, Country and Country also Impact to Real Earning Managements. It shown highest average point. Asean CG Scorecard from Thailand significant to real earning management Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2904 10.22441/journal profita.v10i2.2904 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 293-326 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 293-326 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2904/1679 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2905 2018-10-29T23:15:25Z profita:ART driver

PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Jama', Ahmad Kamal Harnovinsah, Harnovinsah debt ratio long-term debt ratio financing deficit fixed asset intensity earning management tax management 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2905 10.22441/journal profita.v10i2.2905 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 327-345 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 327-345 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2905/1680 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2906 2018-10-29T23:15:32Z profita:ART driver

PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta) Halman, Ridi skills personal attributes knowledge experience quality audit reports This study aims to analyze the influence of skills), personal attributes, knowledge, and experience auditors affect the quality of audit reports. The number of final samples obtained that can be included in the test is 158 questionnaires. Scope of the object of research conducted on the auditors who are in several Public Accounting Firm (KAP) in Jakarta. The results showed that the skill of the auditor has a positive effect on the quality of the audit report. The personal auditor attribute positively affects the quality of the audit report. The auditor's knowledge has a positive effect on the quality of the audit report. The auditor's experience has a positive effect on the quality of the audit report. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2017-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2906 10.22441/journal profita.v10i2.2906 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 10 No. 2 (2017); 346-359 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 10 No 2 (2017); 346-359 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/2906/1681 Copyright (c) 2017 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2934 2019-02-05T23:12:58Z profita:ART driver

PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN Ardianto, Dedi Rivandi, Muhammad enterprise risk management disclosure intellectual capital disclosure management structure firm value. 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.09 10.22441/profita.2018.v11.02.009 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 284-305 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 284-305 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.09/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2947 2019-03-04T11:27:15Z profita:ART driver

PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta) Akbar, Taufik organizational culture organizational structure the quality of accounting information systems the quality of accounting information This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96). Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.009 10.22441/profita.v11.01.009 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 120-138 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 120-138 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.009/1694 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/2948 2019-03-04T11:27:15Z profita:ART driver

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 Profitability Dividend Policy Earnings management firm’s Value 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.010 10.22441/profita.v11.01.010 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 1 (2018); 139-149 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 1 (2018); 139-149 2622-1950 2086-7662 10.22441/profita.2018.v11.01 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.01.010/1695 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3035 2019-02-05T23:12:58Z profita:ART driver

PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (Studi Kasus pada PT. FIFGROUP Kantor Cabang Jember) Suryadinata, Ningrum Toha, Akhmad Prakoso, Aryo Akuntansi This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Types of data used are quantitative and qualitative data. Quantitative data is a company credit report. Qualitative data in the form of data relating to the state of the company in the form of and supporting factors in the environment that is not in the form of figures in the form of general overview of the company and types of products sold, data collected by observation, interview, documentation, and triangulation, then analyzed by data reduction, display data, and conclusion drawing / verification and describe credit report and interview result. The results showed that the role of internal control system as the controlling of credit management performance applied by PT. FIFGROUP Jember Branch Office is still less than optimal in suppressing the number of bad loans. The first is the element of the control environment, which is contained in the management indicators are more concerned with the environmental factors of the office. Factors that cause bad loans in this element exist in two factors, the first is the internal factors and external factors. Both factors are causing an increase in the trend of problematic accounts receivable on DANASTRA, SPEKTRA and FIFASTRA products in 2016 and 2017. Other deficiencies, there is in the element of control activities that is less optimal in checking the data history of prospective borrowers and checking process on debtors DANASTRA on business development Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.03 10.22441/profita.2018.v11.02.003 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 183-200 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 183-200 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.03/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.03/10696 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3162 2019-02-05T23:12:58Z profita:ART driver

KEPATUHAN PAJAK UMKM DI KABUPATEN KUDUS Budiman, Nita Andriyani MSME Formal Tax Compliance and Material Tax Compliance This study aims to examine how the influence of demographic factors, taxation system, tax avoidance factors, economic conditions, and the level of trust on MSMEs tax compliance in Kudus District. The tax compliance tested is formal tax compliance and material tax compliance. Sampling technique used in this study is purposive sampling with the number of respondents as much as 79. Methods of data collection using a questionnaire survey and using multiple regression analysis in analyzing data. The results of this study indicate that partially demography factor, taxation system, tax avoidance factor, economic condition, and level of trust have no effect on formal tax compliance, while demography factor and tax system have positive effect on material tax compliance. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.05 10.22441/profita.2018.v11.02.005 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 218-231 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 218-231 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.05/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3164 2019-09-24T08:40:04Z profita:ART driver

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) Purwaningsih, Sri skepticsm profesional time limitation of audit ethics of profesional public accountant competency auditor audit quality 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.010 10.22441/profita.2018.v11.03.010 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 513-535 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 513-535 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.010/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3253 2019-09-24T08:40:04Z profita:ART driver

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) Setia Rini, Ratna Aprilia Puspitaningtyas, Zarah Prakoso, Aryo current ratio total asset turnover debt to equity ratio return on asset price to book value 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 Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.001 10.22441/profita.2018.v11.03.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 329-358 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 329-358 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.001/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.001/10700 https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.001/10701 Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3350 2019-02-05T23:12:58Z profita:ART driver

PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA JATINEGARA Suprayogo, Suprayogo Hasymi, Mohammad sistem e-filing kepatuhan wajib pajak pemahaman internet Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi dengan pemahaman internet sebagai variabel moderasi di KPP Jakarta Jatinegara. Populasi pada penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Jakarta Jatinegara yaitu sebanyak 100.939 wajib pajak orang pribadi. Sampel yang digunakan pada penelitian ini sebanyak 100 responden yang dihitung dengan menggunakan rumus slovin. Data penelitian menggunakan data primer yang diperoleh melalui kuesioner yang dibagikan kepada wajib pajak orang pribadi yang terdaftar di KPP Jakarta Jatinegara dengan menggunakan metode purposive sampling.Teknik analisis penelitian ini menggunakan uji analisis regresi linear sederhana untuk menguji hipotesis satu dan Moderate Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa penerapan sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Pemahaman internet merupakan pure moderator dan memiliki pengaruh positif terhadap hubungan antara penerapan sistem e-filing dengan kepatuhan wajib pajak orang pribadi. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.01 10.22441/profita.2018.v11.02.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 151-164 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 151-164 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.01/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3359 2019-02-05T23:12:58Z profita:ART driver

MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris pada Bank Prekreditan Rakyat di Tangerang) Fitriana, Amalia Indah Febrianto, Hendra Galuh Asset Management Leverage Capital Adequacy Liquidity Risk Management The objective of this research is to analyze BPR liquidity risk management in Tangerang through asset management, leverage and capital adequacy with the final goal of recommending policy to improve BPR liquidity risk management. This type of research uses explanatory research type with quantitative approach. Analysis of data in research using multiple linear regression analysis in panel of financial report data 49 BPR in Tangerang from 2012 until 2016. There are two groups of variables used in this research. The dependent variable in this research is liquidity risk measured by current ratio. The independent variable in this research is asset management measured by total asset turnover, leverage measured with debt to equity ratio and capital adequacy measured by capital adequacy ratio. The results of this study indicate that three hypotheses partially have no effect. But the simultaneous test shows the three variables together have a negative and significant effect. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.07 10.22441/profita.2018.v11.02.007 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 251-272 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 251-272 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.07/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3361 2019-09-24T09:51:46Z profita:ART driver

ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Bintara, Rista Good corporate governance size of the company earnings management The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.008 10.22441/profita.2019.v12.01.008 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 94-115 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 94-115 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.008/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3362 2020-09-07T18:49:09Z profita:ART driver

PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN, DAN KESULITAN PENCAPAIAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD WALIKOTA JAKARTA BARAT) Hariani, Swarmilah Veny, Veny Budgetary Participation Budget Evaluation Difficulty in Achieving Budget Objectives and Performance of Local Government Apparatus 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.08 10.22441/profita.2018.v11.02.008 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 273-283 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 273-283 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.2.08/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3366 2019-02-05T23:12:58Z profita:ART driver

PENGARUH PROFITABILITAS, GROWTH OPPORTUNITY, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Bintara, Rista Profitability Good Corporate Governance Growth Opportunity Corporate Value Capital Structure The purpose of this study are as follows: 1) To examine the effect of profitability on corporate value; 2) To examine the effect of growth opportunity on firm value; and 3) To examine the effect of capital structure on firm value; 4) To examine the extent to which Good Corporate Governance can moderate the relationship between profitability and firm value; 5) To examine the extent to which Good Corporate Governance can moderate the relationship between growth opportunity and firm value; and To examine the extent to which Good Corporate Governance can moderate the relationship between capital structure and firm value.The type of research used in this study is associative casual research (causal assosiative research). The population in this study are manufacturing companies listed in the Indonesia Stock Exchange Period 2012-2015. Sample selection by purposive sampling method. The method of analysis used to test the hypothesis is the Interaction Test.The results showed, 1) Profitability has a positive effect on Corporate Value; 2) Growth Opportunity has no effect on Corporate Value with negative direction; and 3) Capital Structure has a positive effect on Corporate Value; 4) The interaction between profitability and Good Corporate Governance has a significant and significant effect on Corporate Value with a positive relationship; 5) The interaction between Growth Opportunity and Good Corporate Governance is significant and significant to Corporate Value with negative relationship; and 6) The interaction between capital structure and Good Corporate Governance has significant and significant effect on Corporate Value with positive relationship. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018..v11.2.10 10.22441/profita.2018.v11.02.010 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 2 (2018); 306-328 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 2 (2018); 306-328 2622-1950 2086-7662 10.22441/profita.2018.v11.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018..v11.2.10/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3610 2019-09-24T10:18:59Z profita:ART driver

PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS Giriyani, Ni Luh Putu Widya Diyani, Lucia Ari cash conversion cycle liquidity firm size profitability This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.010 10.22441/profita.2019.v12.01.010 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 130-143 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 130-143 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.010/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3730 2019-09-24T09:59:40Z profita:ART driver

EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH Eka Syahputri, Maylina Rahmad Firmansyah, Amrie MSMEs Accounts Receivable Accounting Policy This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engaged in advertising services. The research method used in this study using qualitative methods. The study was conducted during the period of April-June 2018. Interviews with the informant were conducted during the second week and third week of April 2018. The selection of informant is based on knowledge capabilities related to the information in this study. The informant in this research is the staff of finance at PT. XYZ. This research concludes that PT. XYZ generally has good accounts receivable management because PT XYZ has a collection procedure of receivable to clients. However, PT. XYZ does not yet have an adequate account receivable management policy because of PT. XYZ does not have good credit standards and credit terms, but the collection policy is quite effective by the company. Furthermore, PT. XYZ, in general, has performed internal control over the accounts receivable fairly well. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.006 10.22441/profita.2019.v12.01.006 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 67-79 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 67-79 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.006/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/3732 2019-09-24T08:40:04Z profita:ART driver

ANALISIS AKUNTANSI PROGRAM MANFAAT PENSIUN PADA ENTITAS TANPA AKUNTABILITAS PUBLIK Adi, Prasetya Firmansyah, Amrie Pension Plan Entity Without Public Accountability This study aims to review the practice of accounting application of pension programs in entities without public accountability. This research uses the object of pension program implemented by Waroeng SS. The research method used in this study using qualitative methods. The study was conducted during the period of March-June 2018. Interviews to informant was conducted on the second week of May 2018. The selection of informant was based on the knowledge capabilities associated with the information in this study. The informant in this research is the financial staff of Waroeng SS. This study concludes that the retirement / pension benefit accounting policy in Waroeng SS is implemented through a defined benefit plan that is independently managed by the internal Waroeng SS or can be referred to by the employer's pension fund. There are differences in the recording of liabilities on pension plans implemented by Waroeng SS and SAK ETAP Chapter 23 (2009). Furthermore, the pension fund managed by Waroeng SS which is still one with the management of the SS waroeng is contrary to regulations concerning pension funds, but does not conflict with SAK ETAP because SAK ETAP does not regulate related to the separation of funds between management and pension funds Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.003 10.22441/profita.2018.v11.03.003 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 384-396 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 384-396 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.003/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4241 2020-06-18T22:30:48Z profita:ART driver

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Annisa, Mutiara Lusiana Intellectual Capital Return On Aset (ROA) This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA). Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.006 10.22441/profita.2019.v12.03.006 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 3 (2019); 433-444 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 3 (2019); 433-444 2622-1950 2086-7662 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.006/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.publikasi.mercubuana.ac.id:article/4272 2020-06-08T08:10:11Z profita:ART

oai:ojs.pkp.sfu.ca:article/4305 2019-09-24T08:40:03Z profita:ART driver

PENGARUH PROFITABILITAS DAN LEVERAGE KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Budiharjo, Roy Return on Assets (ROA) Return on Equity (ROE) Debt to Equity Ratio (DER) dan return saham The purpose of this study is to determine the effect of return on assets (ROA), return on equity (ROE) and debt to equity ratio (DER) to stock prices. Secondary data were collected by sample from a group of consumer goods manufacturing industries listed on the Indonesian stock exchanges for the period 2014 - 2016. Sampling in this research use purposive sampling method with criterion as (1) listed in Indonesia Stock Exchange year 2014 - 2016. (2) always looks annual financial report during period 2014 - 2016. (3) always have advantage. Data required in this study were taken from Indonesian Capital Market Directory (ICMD) 2014-2016. This study uses multiple linear regression analysis where for partial test using t test and simultaneous test using anova statistic test. The statistical test is done by t test and multiple linear regression analysis, before this test is done first classical assumption test. The result of the research shows that: 1) Based on partial research result, it can be seen that the amount of return on assets (ROA) produced by the company has no significant effect on stock return; 2) Based on the results of partial research, it can be seen that the return on equity (ROE) of the company has no significant effect on stock returns; 3) Based on the results of partial research, it can be seen that the debt to equity ratio (DER) has a positive and insignificant effect on stock returns. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.008 10.22441/profita.2018.v11.03.008 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 464-485 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 464-485 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.008/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4315 2019-04-29T20:36:37Z profita:ART driver

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KARAKTER EKSEKUTIF DAN SIZE TERHADAP TAX AVOIDANCE (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017) Fitria, Giawan Nur Institutional ownership independent of BOD executive characteristics size tax avoidance. The purpose of this reseach is to know the effect of institutional ownership, independent Board of Directors, executive characteristics and size of firm to tax avoidance. This research is using 8 companies listed in Trading Sector in Indonesia Stock Exchange 2014 – 2017. This research was using 32 data financial reports from Indonesia Stock Exchange with multiple regression and process with SPSS 23. The result on partially, institutional ownership, independent of Board of Director, executive characteristics are have no significant effect to tax avoidance. While size of firm has significant effect to tax avoidance. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.006 10.22441/profita.2018.v11.03.006 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 438-451 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 438-451 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.006/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4429 2020-07-26T17:58:28Z profita:ART driver

Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak Terhadap Nilai Perusahaan Ismanto, Juli Zulfiara, Puradinda Accounting Conservatism Tax Avoidance Firm Value Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13.01.001 10.22441/profita.2020.v13i1.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 13 No. 1 (2020); 1-18 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 13 No 1 (2020); 1-18 2622-1950 2086-7662 10.22441/profita.2020.v13.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13.01.001/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13.01.001/10721 Copyright (c) 2020 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4457 2019-09-24T08:48:02Z profita:ART driver

FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING Safitri, Devi Silalahi, Sem Paulus minat melakukan tindakan whistleblowing sikap Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang  aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.002 10.22441/profita.2019.v12.01.002 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 10-27 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 10-27 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.002/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4472 2019-09-24T08:40:02Z profita:ART driver

The effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017 Cindy, Cindy Chandra, Karlina Nuraini, Nuraini Winda, Winda Rajagukguk, Ronald Hasudungan Simbolon, Antonius KAP Return on Equity Ratio Debt to Equity Ratio Current Ratio Earning Per Share The objective of this research is to observe the effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017. The method used in this research is quantitative research approach, while inferential statistical research is used for the type of research. The object of this research is the manufacturing industry listed on Indonesian Stock Exchange during the period of 2015-2017. By using purposive sampling technique, 82 manufacture industries from Indonesian Stock Exchange during the period of 2015-2017 are obtained. The results show that partially Return on Equity Ratio has a positive and significant effect on Earning Per Share while partially Debt to Equity Ratio and Current Ratio have a negative and significant effect on the Earning Per Share. Simultaneously Return on Equity Ratio, Debt to Equity Ratio, and Current Ratio affect the Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.005 10.22441/profita.2018.v11.03.005 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 421-437 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 421-437 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.005/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4500 2019-09-24T08:40:04Z profita:ART driver

Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan Pemerintah Daerah Rohman, Abdul Daud, Rochmawaty Ubaidillah, Ubaidillah Laporan Hasil Pemeriksaan Opini Total Akrual Diskresi akrual Kinerja Keuangan 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.009 10.22441/profita.2018.v11.03.009 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 486-512 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 486-512 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.009/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4501 2020-06-11T00:11:17Z profita:ART driver

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH Rohman, Abdul Daud, Rochmawati Ubaidillah, Ubaidillah Reports on Audit Results Opinion Total Accruals Accrual Discretion Financial Performance Laporan Hasil Pemeriksaan Opini Total Akrual Diskresi Akrual Kinerja Keuangan Our study wants to test whether opinions, accrual levels, and accruals are influential or not on the financial performance of local governments. the use of accrual accretion using the five Healy model, Angelo, Hribar, Jones, and modification is expected to capture more thoroughly each local government management policy related to financial management accrual discretion and the preparation of local government financial reports. The results of processing data show that the first model (Healy, Angelo, Jones, and Modification) shows results that reject the alternative hypothesis. The third research model, Hribar, showed positive results, namely accepting alternative hypotheses. We use the SPSS statistical tool to carry out multiple regression testing. The first hypothesis shows a negative result so that it is rejected ie opinion does not affect financial performance. The second hypothesis, the level of accruals influences financial performance is rejected. While accruals (H3) are accepted. And together these three variables have a weak influence on the financial performance of local governments. The hribar model accruals discretion shows the existence of factors that influence financial performance derived from several factors. Hribar accrual formulation is influenced by two factors, namely cash flow and budget realization (deficit). Thus the authors conclude that the accrual policy in the financial statements of local governments is influenced by surplus (deficit budget realization) and local government cash flows. Opinion and accrual levels do not affect the government's financial performance. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.003 10.22441/profita.2019.v12.01.003 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 28-49 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 28-49 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.003/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4502 2020-06-07T05:36:02Z profita:ART driver

PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN Tjandrakirana, Rina Ermadiani, Ermadiani Rohman, Abdul Widad, Ahmad Opinion Internal Control System Legislation Follow-up Local Government Financial Performance 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.002 10.22441/profita.2019.v12.02.002 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 186-207 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 186-207 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.002/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4518 2019-09-24T08:40:04Z profita:ART driver

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL Wahyuni, Putri Dwi Utami, Wiwik GCG ICD COEC This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014. The sample of this research totally are 90 data from the manufacturing sector in the Indonesia Stock Exchange with a purposive sampling method. The analytical method used is multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity, and autocorrelation. The next step is to test the hypothesis that is done using the t test to determine the effect of each independent variable. Based on the analysis, it is known that institutional ownership, managerial ownership, the proportion of independent board and the proportion of independent audit committees do not affect the cost of equity capital. While intellectual capital disclosure positive effect on the cost of equity capital. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 9.4%, while the rest (90.6%) is explained by other variables. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.002 10.22441/profita.2018.v11.03.002 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 359-383 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 359-383 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.002/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4524 2020-06-07T05:36:02Z profita:ART driver

IDENTIFIKASI FAKTOR YANG MEMPENGARUHI KINERJA UMKM Mokodompit, Mona Permatasari Syarifuddin, Syarifuddin Mutia, Sutiana Performance of Micro Small and Medium Enterprises Internal Factors External Factors This study aims to examine the influence of internal and external factors partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) of the industrial sector in the Manokwari Regency. Research data is obtained by giving questionnaires and interviews with 34 MSMEs owners of the industrial sector in the Manokwari Regency. The data was then analyzed using a multiple linear regression analysis tools. The results of this study indicate that internal factors have no significant influence on the performance of MSMEs. Whereas, external factors have a significant influence on the performance of MSMEs. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.005 10.22441/profita.2019.v12.02.005 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 242-248 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 242-248 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.005/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4578 2020-06-07T05:36:02Z profita:ART driver

ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW Widyanata, Michael Agarian, Vikko Pranoto, Titin Adelina, Yang Elvi Product Cost Cost System Design Standard Cost Variance Sand Mining This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that  consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company’s Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.006 10.22441/profita.2019.v12.02.006 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 249-262 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 249-262 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.006/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4621 2020-06-07T05:36:02Z profita:ART driver

PENGARUH STRUKTUR AKTIVA, RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015 Chandra, Annie Tantoni, Wenny Villany, Windy Lubis, Mahmuddin Syah Akbar, Faisal Assets Structure Return On Assets Growth of Sales Capital Structure The purpose of the research is to analyze the effect of Assets Structure, Return On Assets and Growth of Sales on Capital Structure at Property and RealEstate Companies in Indonesia Stock Exchange year of 2011-2015. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The approach of this research was quantitative. This type of research is descriptive explanatory. Populations in this research are 53 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially Return On Assets did not have a significant effect on Capital Structure, Partially Growth of Sales did not have a significant effect on Capital Structure at Property and RealEstate companies in Indonesia Stock Exchange in the year of 2011-2015. Simultaneously, Assets Structure, Return on Assets and Growth of Sales had a significant effect on Capital Structure at Property and Real Estate in Indonesia Stock Exchange in the year of 2011-2015. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.007 10.22441/profita.2019.v12.02.007 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 263-278 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 263-278 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.007/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4661 2020-06-18T22:30:48Z profita:ART driver

PENGARUH CAR, NPL, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL GO PUBLIC PERIODE 2015 – 2017 Indarti, Rini Minanari, Minanari Capital Adequacy Ratio Non Performing Loan Audit Committee Institutional Ownership Return On Assets (ROA) 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.008 10.22441/profita.2019.v12.03.008 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 3 (2019); 460-475 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 3 (2019); 460-475 2622-1950 2086-7662 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.008/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4670 2019-09-24T09:53:18Z profita:ART driver

PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT Taufiq, Abd. Rohman Standard Operating Procedure Hospital Implementation of SOP Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with the work procedures concerned. The purpose of the SOP is to create commitments regarding hospital work units to realize good governance. SOP are not internal and external, because SOPs are used to measure the performance of public organizations relating to program accuracy and time. In addition, SOP is used to assess the performance of public organizations in the form of responsiveness, responsibility, and accountability of hospital performance. The results of the study show that not all hospital work units have an SOP, because each unit of the public service unit of the hospital has an SOP as a reference in acting, so that the performance accountability of hospital agencies can be evaluated and measured. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.005 10.22441/profita.2019.v12.01.005 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 56-66 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 56-66 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.005/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4672 2020-06-07T05:36:02Z profita:ART driver

MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109 Kusumawardani, Media Farhan, Muhammad Yanto, Desri Widyanata, Fera Financial Statement Mosque Report PSAK 45 PSAK 109 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.010 10.22441/profita.2019.v12.02.010 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 310-329 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 310-329 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.010/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4701 2020-03-27T04:18:49Z profita:ART driver

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Karnedi, Nahdah Fistra Hidayatulloh, Amir Taxpayer Compliance Tax Awareness Tax Sanction Tax Amensty 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 Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.001 10.22441/profita.2019.v12.01.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 1-9 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 1-9 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.001/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4738 2019-09-24T09:51:00Z profita:ART driver

PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat) Anasta, Lawe Nengsih, Nengsih Regional Taxes Regional Levies Regional Original Income PAD The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of  district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of  district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-04-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.004 10.22441/profita.2019.v12.01.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 1 (2019); 50-55 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 1 (2019); 50-55 2622-1950 2086-7662 10.22441/profita.2019.v12.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.01.004/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4810 2021-06-16T06:38:20Z profita:ART driver

Analisis Faktor-Faktor Yang Mempengaruhi Capaian Realisasi Anggaran Pada Satuan Kerja Rumah Penyimpanan Benda Sitaan Negara Di Wilayah Jakarta Barat Anasta, Lawe Purwadi, Dedi Procurement Of Goods And Services Budget Planning Human Resources Performance-Based Budgeting Systems Budget Realization 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2020-08-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13i2.004 10.22441/profita.2020.v13i2.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 13 No. 2 (2020); 208-216 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 13 No 2 (2020); 208-216 2622-1950 2086-7662 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13i2.004/pdf Copyright (c) 2020 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4875 2020-07-26T17:58:28Z profita:ART driver

Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan Jesilia, Jesilia Purwaningsih, Sri Firm Value Investment Decisions Funding Decisions Dividend Policy This study aims to examine the effect of investment decisions, funding decisions, dividend policies on firm value. This research was conducted on Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX). Samples were taken using a purposive sampling method. The total sample in this study was 72 samples. The method of data analysis uses multiple linear regression analysis. The results of this study indicate that investment decisions have a significant positive effect on firm value. While funding decisions and dividend policies do not affect the value of the company. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13.01.004 10.22441/profita.2020.v13.01.012 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 13 No. 1 (2020); 157-164 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 13 No 1 (2020); 157-164 2622-1950 2086-7662 10.22441/profita.2020.v13.01 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13.01.004/pdf Copyright (c) 2020 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4879 2019-04-29T20:36:37Z profita:ART driver

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) Ariani, Miza Hasymi, Mohammad profitabilitas (ROA) likuiditas (CR) leverage (DER) size capital intensity ratio effective tax rate. 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.007 10.22441/profita.2018.v11.03.007 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 452-463 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 452-463 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.007/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/4945 2020-06-07T05:36:02Z profita:ART driver

PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016 Tullah, Dewi Sarifah Apriyanti, Erma Riyanti, Fitri Audit Delay Regional Size Audit Opinion Level of Regional Financial Dependence 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 Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.001 10.22441/profita.2019.v12.02.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 171-185 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 171-185 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.001/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.001/10739 Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5102 2020-06-07T05:36:02Z profita:ART driver

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KECUKUPAN ANGGARAN TERHADAP KINERJA MANAJERIAL (STUDY PADA SMKS DI KABUPATEN TANGERANG) Astuti, Retno Puji Mulya, Hadri Budget Participation Budget Objectives Clarity Budgetary Adequacy Managerial Performance The purpose of this study is to analyze the influence of participation in budgeting, budget objectives clarity, and budgetary adequacy toward managerial performance. The data used in this study is obtained from ideas or perceptions of teachers, principals and their staffs who filled and submitted the questionnaires to the researcher. The data was collected by a direct survey. The survey was conducted from April 2016 to June 2016. Of 120 questionnaires distributed to Private Vocational High School in Tangerang district, 100 (83.3%) questionnaires were responded and followed with analysis using SEM multivariate technique and PLS 3.0 software. The study found that participation in budgeting has a positive significant effect on managerial performance while the analysis of the budget objectives clarity shows that it does not influence any managerial performance. Similarly, budgetary adequacy brings positive influence yet insignificant toward managerial performance. Therefore, the school institution should promote budget participation in order to improve the managerial performance. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.004 10.22441/profita.2019.v12.02.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 226-241 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 226-241 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.004/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5131 2019-04-29T20:36:37Z profita:ART driver

Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System Terhadap Tingkat Kepatuhan WPOP (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Handayani, Riaty Rahmawati, Syifa Nur Modernization program of tax administration E-System tax compliance To optimize state’s revenues, the government made tax reforms more comprehensively. One of them is administrative reform which is implemented through modernization program of tax administration. The purpose this study to determine the application of administrative modernization consisting of organizational restructuring, and E-System and its influence on compliance of Individual Taxpayers in Tax Service Pratama Kembangan Jakarta. This research belongs to the type of causal research, that is research which aims to test the hypothesis about the influence of one or several variables on other variables ie independent variable (modernization of organizational structure and E-System) to the dependent variable (WPOP Compliance). The result of the research shows variables organizational structure and E-system have a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2018-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.004 10.22441/profita.2018.v11.03.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 11 No. 3 (2018); 397-420 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 11 No 3 (2018); 397-420 2622-1950 2086-7662 10.22441/profita.2018.v11.03 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2018.v11.03.004/pdf Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5224 2020-06-18T22:30:48Z profita:ART driver

DEVELOPMENT OF SHU CALCULATION AND DEVELOPMENT SYSTEMS (REMAIN BUSINESS RESULTS) ON EMPLOYEE COOPERATIVES “PERDANA ASIA” PT. BANK CENTRAL ASIA, TBK Sesaphing, Onne Wijayanti, Anita Dewi, Riana Rachmawati System Development Remaining Business Result 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. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.011 10.22441/profita.2019.v12.03.011 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 3 (2019); 504-513 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 3 (2019); 504-513 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.011/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5256 2024-05-10T10:25:28Z profita:ART driver

The Dynamics of Organizational Performance: Deciphering Belief Systems, Diagnostic Controls, and Interactive Management Chairunisa, Mariyam Putra, Yananto Mihadi Gani, Ibrahim Musa Belief System Diagnostic Control System Interactive Control System Innovativeness Performance The performance of an organization can be influenced by the management control systems it adopts. This study aims to investigate the impact of such systems on organizational performance, with a particular focus on the role of innovation as a mediator. The research draws on the Contingency and Levers of Control theories and uses data collected from manufacturing companies in the West Java Area through post, electronic mail, and direct surveys. The data collected from managers and assistant managers was analyzed using PLS Structural Equation Modeling (SEM). The study found that a management control system that includes a trust system and an interactive control system has a positive and significant effect on innovation and, ultimately, on organizational performance. However, the diagnostic control system does not significantly influence innovation. It is important to note that this study only looks at the innovation capability construct. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2022-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2022.v15i1.001 10.22441/profita.2022.v15i1.001 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 15 No. 1 (2022); 1-19 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 15 No 1 (2022); 1-19 2622-1950 2086-7662 eng https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2022.v15i1.001/8250 Copyright (c) 2022 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5257 2020-06-14T14:51:37Z profita:ART driver

BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT) Chairunisa, Mariyam Belief System Diagnostic Control System Interactive Control System Innovativeness Performance This study aims to examine impact of Management Control System  on organizational performance mediated by innovativeness. Contingency and Levers of Control  theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.008 10.22441/profita.2019.v12.02.012 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 342-360 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 342-360 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.008/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5291 2020-06-07T05:36:02Z profita:ART driver

PENILAIAN KINERJA KEUANGAN BANK DENGAN PENDEKATAN RISK-BASED BANK RATING METHOD Subhan, Subhan Risk-Based Bank Rating Financial performance This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach. Risk profiles, good corporate governance, earnings, and capital are used as variables in assessing bank performance. This research uses quantitative descriptive research. The data source in this study is secondary data, while the sample used is saturated because the entire population is sampled, namely Bank Rakyat Indonesia and Bank Negara Indonesia. Based on the results of the study there is a fairly healthy predicate of the Loan to Deposit Ratio, while the ratio of Non Performing Loans, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio of Bank Rakyat Indonesia and Bank Negara Indonesia are healthy categories. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.003 10.22441/profita.2019.v12.02.003 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 208-225 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 208-225 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.003/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.003/10749 Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5371 2020-06-18T22:30:48Z profita:ART driver

SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA Fuad, Khoirul Tax Compliance Transparency Trust Tax Knowledge This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying out tax avoidance on tax compliance. This object of this research is tax office (KPP) in Jepara and the data collection conducted in January 2019, then it was analyzed by using multiple regression tests. The research result showed that transparency dan tax knowledge has a positive significant effect while trust has no significant effect. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.002 10.22441/profita.2019.v12.03.002 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 3 (2019); 378-394 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 3 (2019); 378-394 2622-1950 2086-7662 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.002/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5388 2020-06-07T05:36:02Z profita:ART driver

PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA DENGAN ROA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Kurniawati, Elok Income Smoothing Debt to Equity Ratio Net Profit Margin Roa. This research aims to know the influence of debt to equity ratio and net profit margin toward income smoothing and the influence of roa as the moderate correlation. The object for this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2015. This study uses Eckel Index to classify a company that does or does not practice income smoothing. The sample used in this study is a 10 mining companies listed on the Stock Exchange in the five years from 2011 to 2015 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and multiple linear regression. The result of this research shows that either simultaneously or partially, the variable of net profit margin influence negatively with the income smoothing on the Indonesia Stock Exchange (BEI). But variable debt to equity ratio do not influence the income smoothing. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.012 10.22441/profita.2019.v12.02.008 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 2 (2019); 279-292 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 2 (2019); 279-292 2622-1950 2086-7662 10.22441/profita.2019.v12.02 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.2019.v12.02.012/pdf Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5389 2021-08-11T20:41:25Z profita:ART

Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Perbankan Indonesia (Studi empiris pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016) Handayani, Riaty Intellectual Capital Human Capital Efficiency Structural Capital Efficiency Capital Employed Efficiency PBV. Research that examines the effect of intellectual capital on firm’s market value shows different results. The firm’s market value can be reflected in the price investors pay for their shares in the market. The purpose of this study to determine the effect of Intelectual Capital component consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) to firm’s market value (PBV). The population in this study is banking companies listed on the Indonesia Stock Exchange in 2013-2016. The sample of this research is 100 from 25 banking companies. Sampling technique through purposive sampling method. Researchers used the VAIC ™ method by Pulic, using multiple linear regression analysis. The partial hypothesis test showed that there only Capital Employed Efficiency (CEE) has positive and significant influenceto firm’s market value, while Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) have no effect on firm’s market value. While based on hypothesis test result simultaneously showed that Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) together have significant influence to firm’s market value. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2020-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13i3.004 10.22441/profita.2020.v13i3.004 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 13 No. 3 (2020); 346-357 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 13 No 3 (2020); 346-357 2622-1950 2086-7662 en, id Copyright (c) 2020 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

oai:ojs.pkp.sfu.ca:article/5396 2020-06-18T22:30:48Z profita:ART driver

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING Aulia, Sita Primasari, Dona Azhar, Syaiful Organizational Culture Organizational Commitment Retaliation Intention Whistleblowing Whistleblower Fraud The title of this research is “The effect of Organizational Culture, Organizational Commitment, and Retaliation toward Intention Whistleblowing”. The purpose of this study to determine the effect of organizational culture, organizational commitment and retaliation toward intention whistleblowing. This research uses purposive sampling technique, which is determine samples with particular criteria. The sample in this study is civil servants in KPP Pratama Purwokerto. Samples obtained as many as 78 respondents. Data collection techniques used survey techniques by distributing questionnaires as the research instruments. Data analysis techniques in this study used multiple linear regression analysis assisted by SPSS software. The results showed that organizational culture and organizational commitment have positive influence to intention whistleblowing. Retaliation have negative influence to intention whistleblowing. The results of this study are expected contribute in effort to enhance intention whistleblowing for civil servants in KPP Pratama Purwokerto by knowing the factors that can affect tendency of civil servants to report fraud. Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta 2019-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/msword https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.003 10.22441/profita.2019.v12.03.003 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol. 12 No. 3 (2019); 395-407 Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12 No 3 (2019); 395-407 2622-1950 2086-7662 ind https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.003/pdf https://training-ojs3-publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.003/10745 Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan f635a23c00326946bcd8ac55ae10ca1b