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Contact Name
Yananto Mihadi Putra
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yananto.mihadi@mercubuana.ac.id
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editor.profita@mercubuana.ac.id
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Profita
ISSN : 20867662     EISSN : 26221950     DOI : -
Core Subject : Economy,
The Profita: Komunikasi Akuntansi dan Perpajakan Journal of Universitas Mercu Buana is a scientific journal in the field of Accounting and Taxation containing research results and non-research / study of conceptual and applied sciences related to the field of Accounting and Taxation. The Profita: Komunikasi Akuntansi dan Perpajakan Journal of Universitas Mercu Buana is a forum for academics, practitioners and other activists in the field of Accounting and Taxation to publish and publish the results of his writing. The Profita: Komunikasi Akuntansi dan Perpajakan Journal of Universitas Mercu Buana is available in a Print version (ISSN: 2086-7662) and Online version (eISSN: 2622-1950) published by Accounting Study Program, Faculty of Economics and Business, Universitas Mercu Buana. The Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Journalof Universitas Mercu Buana is regularly published 3 (three) times in 1 (one) year, ie in April, August and December.
Arjuna Subject : -
Articles 73 Documents
PENGARUH KOMPETENSI, ETIKA, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDITOR INTERNAL Widyanto, Muhammad Laras; Kwarto, Febrian; Kurniawati, Sri
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (400.341 KB) | DOI: 10.22441/profita.2018.v11.02.002

Abstract

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
PENGARUH AKUNTANSI MANAJEMEN, KUALITAS INFORMASI, EFISIENSI BIAYA DAN KETEPATAN WAKTU TERHADAP KINERJA KEUANGAN PT.SURYA SUKSES Kurniawati, Elok
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (423.134 KB) | DOI: 10.22441/profita.2018.v11.01.002

Abstract

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.
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
Jurnal Profita Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

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
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
Jurnal Profita Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

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 participants 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 participants 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.
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
Jurnal Profita Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

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.
MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris pada Bank Prekreditan Rakyat di Tangerang) Fitriana, Amalia Indah; Febrianto, Hendra Galuh
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (334.803 KB) | DOI: 10.22441/profita.2018.v11.02.007

Abstract

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.
PENGARUH CORPORATE GOVERNANCE, LIKUIDITAS DAN KINERJA KEUANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris Emiten Yang Mendapat GCG award IICD Tahun 2010-2012) Riza, Faisal
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (614.877 KB) | DOI: 10.22441/profita.v11.01.007

Abstract

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).
PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Harnovinsah, Harnovinsah
Jurnal Profita Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

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 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
Jurnal Profita Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

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.
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
Jurnal Profita Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (351.235 KB)

Abstract

Financial performance is a description of the achievement of the companys 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