cover
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@mercubuana.ac.id
Phone
+6289661079005
Journal Mail Official
editor.profita@mercubuana.ac.id
Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Profita: Komunikasi Ilmiah dan Perpajakan
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Articles 102 Documents
PENGARUH MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Clorin, Stevanie; Hardika, Mitan; Prayoga, Surya Rahmat; Noviyanti, Enda; Samosir, Hottua; Stephanus, Andhy
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh modal kerja, perputaran kas dan arus kas terhadap current ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016 baik secara simultan maupun secara parsial serta untuk mengetahui manakah variabel-variabel bebas tersebut yang pengaruhnya signifikan terhadap current ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian diuji dengan pengujian asumsi klasik dan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel modal kerja berpengaruh positif dan signifikan, perputaran kas dan arus kas berpengaruh negatif dan signifikan terhadap current ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016.Kata kunci: Modal Kerja, Perputaran Kas, Arus Kas, Current Ratio
PENGARUH LEVERAGE KEUANGAN TERHADAP TINGKAT AKTIVITAS INVESTASI BANK (STUDI KASUS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015) Rachma, Gita; Syachrudin, Deni
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/journal profita.v10i3.2839

Abstract

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
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUANTITAS DAN KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT DI INDONESIA PERIODE 2013-2015 Damanik, Lyndia Yoslin
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/journal profita.v10i2.2900

Abstract

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.
ANALISIS PENGARUH NPL, NIM, LDR, DAN CAR TERHADAP PROFITABILITAS (ROA) PADA BANK PEMERINTAH DAN BANK KONVENSIONAL YANG TERDAFTAR DI BEI Fanny, Fanny; Wijaya, Winnie; Indahwati, Indahwati; Silcya, Moni; Wijaya, Viendy Celine; Ginting, Wenny Anggeresia
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The performance of a company can be said to be good if its financial statements show an increase in profit. Of course, many aspects that affect a company in making a profit. This study was conducted with the aim to determine the effect of Net Performing Loans (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) on Profitability (ROA) in banking companies both Government Banks and Banks Conventional The method used is a quantitative method whose data source uses secondary data. This study uses classical assumption test analysis techniques, F test, and t test. The results of this study are NPL has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, LDR has a negative and significant effect on ROA, CAR has a positive and significant effect on ROA. NPL, NIM, LDR, and CAR simultaneously influence ROA on government banks and conventional banks listed on the Indonesia Stock Exchange in the 2014-2017 period.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Annisa, Mutiara Lusiana
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

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).Keywords : Intellectual Capital, Return On Aset (ROA)
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN SUKARELA INFORMASI KEUANGAN PADA WEBSITE PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH TINGKAT PROVINSI SE – INDONESIA) Yustikasari, Yulia
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2018.v11.01.003

Abstract

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.
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
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2018.v11.02.001

Abstract

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.
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
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2019.v12.02.002

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita_v9.3.02

Abstract

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.
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
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2018.v11.03.001

Abstract

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

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