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Jurnal Profita
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.
Articles
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Articles
PENGARUH KOMPETENSI, ETIKA, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDITOR INTERNAL

Widyanto, Muhammad Laras, Kwarto, Febrian, Kurniawati, Sri

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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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

MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris pada Bank Prekreditan Rakyat di Tangerang)

Fitriana, Amalia Indah, Febrianto, Hendra Galuh

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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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 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 Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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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 PROFITABILITAS, GROWTH OPPORTUNITY, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Bintara, Rista

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The purpose of this study are as follows: 1) To examine the effect of profitability on corporate value; 2) To examine the effect of growth opportunity on firm value; and 3) To examine the effect of capital structure on firm value; 4) To examine the extent to which Good Corporate Governance can moderate the relationship between profitability and firm value; 5) To examine the extent to which Good Corporate Governance can moderate the relationship between growth opportunity and firm value; and To examine the extent to which Good Corporate Governance can moderate the relationship between capital structure and firm value.The type of research used in this study is associative casual research (causal assosiative research). The population in this study are manufacturing companies listed in the Indonesia Stock Exchange Period 2012-2015. Sample selection by purposive sampling method. The method of analysis used to test the hypothesis is the Interaction Test.The results showed, 1) Profitability has a positive effect on Corporate Value; 2) Growth Opportunity has no effect on Corporate Value with negative direction; and 3) Capital Structure has a positive effect on Corporate Value; 4) The interaction between profitability and Good Corporate Governance has a significant and significant effect on Corporate Value with a positive relationship; 5) The interaction between Growth Opportunity and Good Corporate Governance is significant and significant to Corporate Value with negative relationship; and 6) The interaction between capital structure and Good Corporate Governance has significant and significant effect on Corporate Value with positive relationship.

PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDONESIA YANG MASUK DALAM ASEAN CORPORATE GOVERNANCE SCORECARD

Chairunesia, Wieta, Sutra, Putri Renalita, Wahyudi, Sely Megawati

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The era of globalization requires companies that have go public have a competitive advantage and strong competitiveness to survive in the capital market. Companies are not only required to produce quality products for consumers, but also have good corporate governance (corporate governance), meaning the companys management policy should be able to ensure the sustainability of the business. Profit becomes one of the important factors for investors so managers often use profit as engineering targets. This profit engineering is known as earnings management. In addition to Good Corporate Governance there are other factors that influence managers to perform earnings management ie financial distress. This research is aimed to find out the influence of good corporate governance and financial distress to earnings management in Indonesian companies which are included in ASEAN corporate governance scorecard. The type of research used is quantitative and the research sample is determined based on purposive sampling. The analytical method used by using the analysis tool is multiple linear regression. The results showed that the coefficient of determination adjusted for 0.173 means 17.3% variable Earnings Management is influenced by Good Corporate Governance and Financial distress variables. While the remaining 82.7% influenced by other factor. Result of F test that simultaneously variable of Good Corporate Governance and Financial distress have significant influence to earnings management variable. The result of partial variable t test of Good Corporate Governance has no effect to Profit Management. While the Financial Distress has a positive and significant impact on Profit Management.

PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN, DAN KESULITAN PENCAPAIAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD WALIKOTA JAKARTA BARAT)

Hariani, Swarmilah, Alamsyah, Veny

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine the Influence of Budget Participation, Budget Evaluation, and Difficulty of Achieving Budget Objectives on Local Government Apparatus Performance. The object of this research is the employees who have a role in the process of making and budgeting at 15 OPD (Organization of Regional Devices) located in West Jakarta Administration City. This study was conducted on 64 respondents using primary data through questionnaires distributed directly to the respondents. The method of analysis used in this study is multiple linear regression analysis. The results of this study indicate that the variables of budget participation and the difficulty of achieving the budget objectives have no effect on the performance of local government apparatus, while the Budget Evaluation has an effect on the performance of local government apparatus.

PEMETAAN PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM PADA UMKM DI KOTA TANGERANG SELATAN

Putra, Yananto Mihadi

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) terbukti telah mendorong dan merangsang pertumbuhan ekonomi nasional secara berkesinambungan. Data Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop dan UMKM) menunjukkan bahwa 97% lapangan kerja diberikan oleh UMKM sehingga berkontribusi signifikan mengurangi pengangguran di Indonesia. Melihat peran penting tersebut, maka dibutuhkan dukungan dari seluruh pihak untuk mengembangkan dan mewujudkan UMKM yang maju, mandiri, dan modern. Penelitian ini bertujuan untuk pemetaan UMKM yang telah membuat Laporan Keuangan sesuai dengan SAK EMKM dan pembuktian efektifitas SAK EMKM tersebut. Dengan demikian  UMKM dapat dalam melakukan transisi dari pelaporan keuangan yang berdasar kas ke pelaporan keuangan dengan dasar akrual.

PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (Studi Kasus pada PT. FIFGROUP Kantor Cabang Jember)

Suryadinata, Ningrum, Toha, Akhmad, Prakoso, Aryo

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Types of data used are quantitative and qualitative data. Quantitative data is a company credit report. Qualitative data in the form of data relating to the state of the company in the form of and supporting factors in the environment that is not in the form of figures in the form of general overview of the company and types of products sold, data collected by observation, interview, documentation, and triangulation, then analyzed by data reduction, display data, and conclusion drawing / verification and describe credit report and interview result. The results showed that the role of internal control system as the controlling of credit management performance applied by PT. FIFGROUP Jember Branch Office is still less than optimal in suppressing the number of bad loans. The first is the element of the control environment, which is contained in the management indicators are more concerned with the environmental factors of the office. Factors that cause bad loans in this element exist in two factors, the first is the internal factors and external factors. Both factors are causing an increase in the trend of problematic accounts receivable on DANASTRA, SPEKTRA and FIFASTRA products in 2016 and 2017. Other deficiencies, there is in the element of control activities that is less optimal in checking the data history of prospective borrowers and checking process on debtors DANASTRA on business development

PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN

Ardianto, Dedi, Rivandi, Muhammad

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and  committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure,  firm value.

KEPATUHAN PAJAK UMKM DI KABUPATEN KUDUS

Budiman, Nita Andriyani

Jurnal Profita Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine how the influence of demographic factors, taxation system, tax avoidance factors, economic conditions, and the level of trust on MSMEs tax compliance in Kudus District. The tax compliance tested is formal tax compliance and material tax compliance. Sampling technique used in this study is purposive sampling with the number of respondents as much as 79. Methods of data collection using a questionnaire survey and using multiple regression analysis in analyzing data. The results of this study indicate that partially demography factor, taxation system, tax avoidance factor, economic condition, and level of trust have no effect on formal tax compliance, while demography factor and tax system have positive effect on material tax compliance.