Profita : Komunikasi Ilmiah dan Perpajakan
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
164 Documents
<![CDATA[Pengaruh Inherent Risk dan Detection Risk Terhadap Kualitas Opini Audit ]]>
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Ummu Kalsum]]>;
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Rina Anjarsari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.005
<![CDATA[The opinion given by the auditor has an important impact on reporting the company's performance through the financial statements presented by the company's management. Through this role, the auditor's work is followed by several risk factors. This study empirically examines the effect of Inherent Risk, Control Risk, and Detection Risk on audit opinion quality. The population of this research is the auditors who work at the Public Accounting Firm in Makassar. The classical assumption test uses the normality test, heteroscedasticity test, and multicollinearity test. The hypothesis test used is multiple regression analysis with the help of SPSS software. This study indicates that inherent risk, control risk, and detection risk have a positive and significant effect on the quality of audit opinion.]]>
<![CDATA[Kebijakan Dividen di Indonesia: Profitabilitas, Arus Kas Operasi dan Ukuran Perusahaan ]]>
<![CDATA[Allia Hammast]]>;
<![CDATA[Melisa Rosman]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.009
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, arus kas operasi dan ukuran perusahaan terhadap kebijakan dividen. Populasi dalam penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Berdasarkan purposive sampling, penelitian ini mendapatkan sampel berjumlah 108 observasi. Data penelitian menggunakan informasi laporan keuangan perusahaan yang diperoleh dari www.idx.co.id dan situs perusahaan. Metode analisis penelitian ini menggunakan regresi logistik. Hasil penelitian ini menyimpulkan bahwa profitabilitas tidak berpengaruh terhadap kebijakan dividen. Sementara itu, arus kas operasi dan ukuran perusahaan berpengaruh positif terhadap kebijakan dividen. Penelitian ini menunjukkan bahwa terdapat adanya informasi laporan keuangan perusahaan yang dapat digunakan sebagai indikasi dalam menentukan kebijakan dividen yang ditetapkan oleh perusahaan.]]>
<![CDATA[Pengaruh Economic Value Added (EVA) Dan Kinerja Perusahaan Terhadap Market Value Added (MVA) ]]>
<![CDATA[Dina Supriani]]>;
<![CDATA[Rieke Pernamasari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.004
<![CDATA[The added market value of a company can show whether the company's managers have allocated their resources efficiently so that they can provide economic benefits? So that it is often a guide for investors in choosing a company which of course affects the stock price. This study aims to determine the effect of economic value-added, and company performance proxied through return on assets, and debt to equity ratio to market value-added. The population in this study is the LQ 45 index company on the Indonesia Stock Exchange in 2017-2019. Sampling using the purposive sampling method obtained 22 company data studied and the amount of data is 66 data. The results of research using SPSS 22 software show that economic value added, return on assets, and debt to equity ratio has a significant effect on market value-added. So it can be concluded that both added value and historical financial performance have an influence on the amount of company value represented by market value-added.]]>
<![CDATA[ANALISIS TEORI GONE DAN MORALITAS INDIVIDU DALAM MENDEKTEKSI FAKTOR PENYEBAB FRUAD DANA DESA ]]>
<![CDATA[RAHMAN - PURA]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[Program Dana Desa telah banyak memberikan dampak positif terhadap pembangunan di desa, namun dalam pengelolaannya masih menyisakan berbagai macam permasalahan yang terkait dengan fraud dana desa. Terdapat beberapa faktor yang mendorong seseorang melakukan fraud, yakni Greed, Opportunity, Need dan Exposure yang sering disebut dengan teori GONE, dan faktor lainnya adalah moralitas individu. Tujuan penelitian untuk menganalisis dan membuktikan secara empiris pengaruh Greed, Opportunities, Need, Exposes dan moralitas individu terhadap fraud dana desa. Jenis penelitian merupakan penelitian kuantitatif dengan populasi seluruah aparat di 8 Desa se Kecamatan Galesong Utara Kabupaten Gowa. Teknik penarikan sampel purposive sampling dengan kriteria tertentu sehingga jumlah sampel sekaligus menjadi responden sebanyak 64 aparat desa. Teknik analisi data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan greed, opportunity dan need berpengaruh positif signifikan terhadap fraud dana desa. Sedangkan exsposes dan moralitas individu berpengaruh negatif signifikan terhadap fraud dana desa.]]>
<![CDATA[Anteseden Kecurangan Akuntansi ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Muslim Muslim]]>;
<![CDATA[Novita Adam]]>;
<![CDATA[Rapika Anwar]]>;
<![CDATA[Parmin Ishak]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i3.003
<![CDATA[The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.]]>
<![CDATA[The Effect of Audit Quality, Debt Defaults and Audit Tenure on Going Concern Audit Opinions (Case Study of the Infrastructure, Transportation, and Utilities Sector Listed on the Indonesia Stock Exchange 2016 - 2018) ]]>
<![CDATA[indah suryani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[This study aims to examine the effect of debt default, audit tenure and audit quality towards going concern opinion. The samples used in this study are companies in the infrastructure, transportation and utility sectors listed on the Indonesia Stock Exchange in 2016-2018. The population of this study was 72 companies. The research sample was 24 which were selected by purposive sampling method with an observation period of 3 (three) years. Data were analyzed using logistic regression analysis model. The results showed that audit quality had an effect toward going concern audit opinion acceptance, while debt default and audit tenure had no effect toward going concern audit opinion acceptance]]>
<![CDATA[Does Flypaper Effect Occurs On Local Government Expenditure? ]]>
<![CDATA[Nur Fitriana Hamsyi]]>;
<![CDATA[Fitriyani Fitriyani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.006
<![CDATA[This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and cities in the period 2013-2019. Panel data is used in this study with analysis using Stata software. The result is that the flypaper effect phenomenon occurs in general allocation funds and special allocation funds for local government expenditure. This study also finds that general and special allocation funds positively affect local government expenditure, whereas the original local government revenue and sharing funds do not affect local government expenditure. It proves that local governments are still highly dependent on central government transfer funds rather than increasing their original local government revenue.]]>
<![CDATA[Empirical Study of Tranfer Pricing in Consumption Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Mamay Komarudin]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.010
<![CDATA[The purpose of this research is to analyze the influence of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentive on transfer pricing, analyze the influence of intangible assets on transfer pricing and analyze the effect of profitability on transfer pricing. This type of research is exoplanet research. The population of this research is a multinational company in the consumption industry listed on the Indonesia Stock Exchange (IDX). Multiple linear analysis methods to look for regression equations. Based on the results of data analysis shows Good Cooporate Goverment (GCG) has a positive and significant effect on the company's decision to transfer pricing. Tunneling Incentive (TNC) has a positive and significant effect on the company's decision to transfer pricing. Intangible Asset has no positive and insignificant effect on the company's decision to transfer pricing. Profitability has no positive effect on the company's decision to transfer pricing.]]>
<![CDATA[Pengaruh Bid-Ask Spread, Market Value, Variance Return, Dan Earnings Per Share Terhadap Holding Period Saham Pada Indeks Saham Syariah Indonesia Periode 2015-2018 ]]>
<![CDATA[Yesika Yanuarisa]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[This study aims to analyze the effect of bid-ask spread, market value, variance return, and earnings per share on stock holding period. The population in this study is the company’s share listed on the Indonesia Sharia Stock Index for the 2015-2018 period. Samples were selected using the purposive sampling method so that 88 company shares were obtained as samples. This research is a type of quantitative research. The analytical method in this study is multiple linear regression analysis, which firstly tested the classical assumption test using IBM SPSS Statistics 24 software. Based on the test results showed that partially market value, variance return, and earnings per share have effect on stock holding period, and bid-ask spread have no effect on stock holding period. While simultaneously bid-ask spread, market value, variance return, and earnings per share have effect on stock holding period.]]>
<![CDATA[Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa ]]>
<![CDATA[Mukhlas Adi Putra]]>;
<![CDATA[Frida Widyawati Triasningrum]]>;
<![CDATA[Sarastanto Aulia Heru Pranoto]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.007
<![CDATA[This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds]]>
