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Profita : Komunikasi Ilmiah dan Perpajakan

Profita
Website

Published by Universitas Mercu Buana

ISSN : 20867662 EISSN : 26221950 DOI : https://dx.doi.org/10.22441/profita

Core Subject : Economy,

Economics, Econometrics & Finance

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 8 Documents

Search results for , issue "Vol 10, No 2 (2017)" : 8 Documents clear

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP REAL EARNINGS MANAGEMENT (STUDI LINTAS NEGARA ASEAN) Verawati Damayanti Manurung; Instianingsih Instianingasih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

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

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

Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Kuantitas dan Kualitas Pengungkapan Sustainability Report di Indonesia Periode 2013-2015 Lyndia Yoslin Damanik
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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.

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) Ridi Halman
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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.

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) Veronica Nensi Panca Herina
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study 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.

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

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

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Muhammad Rijalus Sholihin; Harnovinsah Harnovinsah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

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) Erik Indracahya; Dewi A. Faisol
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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.

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Contact Name
Yananto Mihadi Putra

Contact Email
yananto.mihadi@mercubuana.ac.id

Phone
+6289661079005

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

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

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yananto Mihadi Putra

Contact Email yananto.mihadi@mercubuana.ac.id

Phone +6289661079005

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

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

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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