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.
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<![CDATA[PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017 ]]>
<![CDATA[Felicia Felicia]]>;
<![CDATA[Dui Ariyanti]]>;
<![CDATA[Titi Titi]]>;
<![CDATA[Velycia Velycia]]>;
<![CDATA[Ronald Hasudungan Rajagukguk]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.011
<![CDATA[This study aims to prove and analyze the effect of Current Ratio, Debt to Asset Ratio, Working Capital Turnover on Return on Assets in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2013-2017. The population in this study is 42 goods industry sector companies’ consumption listed on the Indonesia Stock Exchange in 2013-2017. Of 42 listed companies, 24 sample companies were selected using purposive sampling. The results of the discussion showed that simultaneously independent variables; Current Ratio, Debt to Asset Ratio, Working Capital Turnover with the F test, together affect the Return on Asset. Partial results with the T test, the variable Debt to Asset Ratio affects the Return on Asset, while the Current Ratio, Working Capital Turnover has no effect and is not significant on Return on Assets.]]>
<![CDATA[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) ]]>
<![CDATA[Elok Kurniawati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.008
<![CDATA[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.]]>
<![CDATA[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 ]]>
<![CDATA[Annie Chandra]]>;
<![CDATA[Wenny Tantoni]]>;
<![CDATA[Windy Villany]]>;
<![CDATA[Mahmuddin Syah Lubis]]>;
<![CDATA[Faisal Akbar]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.007
<![CDATA[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.]]>
<![CDATA[PENGARUH PERGANTIAN MANAGEMEN, UKURAN KAP, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING ]]>
<![CDATA[Cynthia Angsana]]>;
<![CDATA[Michael Michael]]>;
<![CDATA[Selvia Selvia]]>;
<![CDATA[Yenny Yenny]]>;
<![CDATA[Wilsa Road Betterment Sitepu]]>;
<![CDATA[Rika Dinarianti]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.009
<![CDATA[The purpose of this study was to examine and analyze the effect of Management Change, KAP Size, Company Growth and Audit Opinion on Voluntary Auditor Switching in Basic and Chemical Industry Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used is a quantitative approach, with the nature of this research is cause and effect (causal). The population used in this study is 76 companies and there were 48 companies for the sample with the determination of the sample using a purposive sampling technique. The results of this research are partially influential and significant between Management Substitution, The size of the KAP, and Audit opinion towards Voluntary Auditor Switching. But, The Company's growth partially has no effect on Voluntary Auditor Switching. Management Change, KAP Size, Company Growth, and Audit Opinion simultaneously have a significant and significant effect on Voluntary Auditor Switching in the basic and chemical industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017.]]>
<![CDATA[MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109 ]]>
<![CDATA[Media Kusumawardani]]>;
<![CDATA[Muhammad Farhan]]>;
<![CDATA[Desri Yanto]]>;
<![CDATA[Fera Widyanata]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.010
<![CDATA[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.]]>
<![CDATA[PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN ]]>
<![CDATA[Rina Tjandrakirana]]>;
<![CDATA[Ermadiani Ermadiani]]>;
<![CDATA[Abdul Rohman]]>;
<![CDATA[Ahmad Widad]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.002
<![CDATA[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.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KECUKUPAN ANGGARAN TERHADAP KINERJA MANAJERIAL (STUDY PADA SMKS DI KABUPATEN TANGERANG) ]]>
<![CDATA[Retno Puji Astuti]]>;
<![CDATA[Hadri Mulya]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.004
<![CDATA[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.]]>
<![CDATA[PENILAIAN KINERJA KEUANGAN BANK DENGAN PENDEKATAN RISK-BASED BANK RATING METHOD ]]>
<![CDATA[Subhan Subhan]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.003
<![CDATA[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.]]>
<![CDATA[ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW ]]>
<![CDATA[Michael Widyanata]]>;
<![CDATA[Vikko Agarian]]>;
<![CDATA[Titin Pranoto]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.006
<![CDATA[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.]]>
<![CDATA[PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016 ]]>
<![CDATA[Dewi Sarifah Tullah]]>;
<![CDATA[Erma Apriyanti]]>;
<![CDATA[Fitri Riyanti]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.001
<![CDATA[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]]>
