Jurnal Profita最新文献_第4页

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI 税收意识、税收制裁和税收特赦组织对个人纳税人合规的影响

Jurnal Profita Pub Date : 2019-04-20 DOI: 10.22441/PROFITA.2019.V12.01.001

Nahdah Fistra Karnedi, Amir Hidayatulloh

引用次数: 6

Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System Terhadap Tingkat Kepatuhan WPOP (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan) 组织和电子系统结构中税收管理现代化对WPOP合规程度的影响(雅加达初级税务部门案例研究)

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.004

R. Handayani, Syifa Rahmawati

引用次数: 3

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KARAKTER EKSEKUTIF DAN SIZE TERHADAP TAX AVOIDANCE (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017) 独立政委、执行字符和大小对TAX AVOIDANCE的影响(今年14-2017年上市上市企业行业的实证研究)

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.006

Giawan Nur Fitria

引用次数: 6

ANALISIS AKUNTANSI PROGRAM MANFAAT PENSIUN PADA ENTITAS TANPA AKUNTABILITAS PUBLIK 无公共责任实体退休福利项目会计分析

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.003

P. Adi, Amrie Firmansyah

{"title":"ANALISIS AKUNTANSI PROGRAM MANFAAT PENSIUN PADA ENTITAS TANPA AKUNTABILITAS PUBLIK","authors":"P. Adi, Amrie Firmansyah","doi":"10.22441/PROFITA.2018.V11.03.003","DOIUrl":"https://doi.org/10.22441/PROFITA.2018.V11.03.003","url":null,"abstract":"This study aims to review the practice of accounting application of pension programs in entities without public accountability. This research uses the object of pension program implemented by Waroeng SS. The research method used in this study using qualitative methods. The study was conducted during the period of March-June 2018. Interviews to informant was conducted on the second week of May 2018. The selection of informant was based on the knowledge capabilities associated with the information in this study. The informant in this research is the financial staff of Waroeng SS. This study concludes that the retirement / pension benefit accounting policy in Waroeng SS is implemented through a defined benefit plan that is independently managed by the internal Waroeng SS or can be referred to by the employer's pension fund. There are differences in the recording of liabilities on pension plans implemented by Waroeng SS and SAK ETAP Chapter 23 (2009). Furthermore, the pension fund managed by Waroeng SS which is still one with the management of the SS waroeng is contrary to regulations concerning pension funds, but does not conflict with SAK ETAP because SAK ETAP does not regulate related to the separation of funds between management and pension funds","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127382329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PROFITABILITAS DAN LEVERAGE KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 盈利能力和金融杠杆对印尼证券交易所上市的食品和饮料工业公司的股票回报率的影响

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.008

Roy Budiharjo

{"title":"PENGARUH PROFITABILITAS DAN LEVERAGE KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Roy Budiharjo","doi":"10.22441/PROFITA.2018.V11.03.008","DOIUrl":"https://doi.org/10.22441/PROFITA.2018.V11.03.008","url":null,"abstract":"The purpose of this study is to determine the effect of return on assets (ROA), return on equity (ROE) and debt to equity ratio (DER) to stock prices. Secondary data were collected by sample from a group of consumer goods manufacturing industries listed on the Indonesian stock exchanges for the period 2014 - 2016. Sampling in this research use purposive sampling method with criterion as (1) listed in Indonesia Stock Exchange year 2014 - 2016. (2) always looks annual financial report during period 2014 - 2016. (3) always have advantage. Data required in this study were taken from Indonesian Capital Market Directory (ICMD) 2014-2016. This study uses multiple linear regression analysis where for partial test using t test and simultaneous test using anova statistic test. The statistical test is done by t test and multiple linear regression analysis, before this test is done first classical assumption test. The result of the research shows that: 1) Based on partial research result, it can be seen that the amount of return on assets (ROA) produced by the company has no significant effect on stock return; 2) Based on the results of partial research, it can be seen that the return on equity (ROE) of the company has no significant effect on stock returns; 3) Based on the results of partial research, it can be seen that the debt to equity ratio (DER) has a positive and insignificant effect on stock returns.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123054235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017)

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/profita.2018.v11.03.001

Ratna Aprilia Setia Rini, Zarah Puspitaningtyas, Aryo Prakoso

{"title":"PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017)","authors":"Ratna Aprilia Setia Rini, Zarah Puspitaningtyas, Aryo Prakoso","doi":"10.22441/profita.2018.v11.03.001","DOIUrl":"https://doi.org/10.22441/profita.2018.v11.03.001","url":null,"abstract":"The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable. Keywords: current ratio, total asset turnover, debt to equity ratio, return on asset, price to book value","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116445016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL 鹏格鲁公司良好的公司治理与知识资本披露比权益资本成本高

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.002

P. Wahyuni, W. Utami

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL","authors":"P. Wahyuni, W. Utami","doi":"10.22441/PROFITA.2018.V11.03.002","DOIUrl":"https://doi.org/10.22441/PROFITA.2018.V11.03.002","url":null,"abstract":"This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014. The sample of this research totally are 90 data from the manufacturing sector in the Indonesia Stock Exchange with a purposive sampling method. The analytical method used is multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity, and autocorrelation. The next step is to test the hypothesis that is done using the t test to determine the effect of each independent variable . Based on the analysis , it is known that institutional ownership, managerial ownership, the proportion of independent board and the proportion of independent audit committees do not affect the cost of equity capital. While intellectual capital disclosure positive effect on the cost of equity capital. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 9.4%, while the rest (90.6%) is explained by other variables .","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121987336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, SIZE, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA 2012-2016) 利润率、流动性、杠杆率、大小和资本利率的影响(ETR)

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.007

Miza Ariani, Mohammad Hasymi

引用次数: 9

The effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017 2015-2017年在印尼证券交易所上市的制造业的净资产收益率、负债权益比、流动比率对每股收益的影响

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/profita.2018.v11.03.005

C. Cindy, Karlina Chandra, N. Nuraini, Winda Winda, Ronald Hasudungan Rajagukguk, A. K. Simbolon

{"title":"The effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017","authors":"C. Cindy, Karlina Chandra, N. Nuraini, Winda Winda, Ronald Hasudungan Rajagukguk, A. K. Simbolon","doi":"10.22441/profita.2018.v11.03.005","DOIUrl":"https://doi.org/10.22441/profita.2018.v11.03.005","url":null,"abstract":"The objective of this research is to observe the effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017. The method used in this research is quantitative research approach, while inferential statistical research is used for the type of research. The object of this research is the manufacturing industry listed on Indonesian Stock Exchange during the period of 2015-2017. By using purposive sampling technique, 82 manufacture industries from Indonesian Stock Exchange during the period of 2015-2017 are obtained. The results show that partially Return on Equity Ratio has a positive and significant effect on Earning Per Share while partially Debt to Equity Ratio and Current Ratio have a negative and significant effect on the Earning Per Share. Simultaneously Return on Equity Ratio, Debt to Equity Ratio, and Current Ratio affect the Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125696489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH SKEPTISISME PROFESIONAL, BATASAN WAKTU AUDIT, KODE ETIK PROFESI AKUNTAN PUBLIK DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan) 专业怀疑主义的影响、审计时间限制、公共会计专业的行为准则和审计质量的能力(在Tangerang和Tangerang公共会计事务所的案例研究)

Jurnal Profita Pub Date : 2018-12-20 DOI: 10.22441/PROFITA.2018.V11.03.010

S. Purwaningsih

{"title":"PENGARUH SKEPTISISME PROFESIONAL, BATASAN WAKTU AUDIT, KODE ETIK PROFESI AKUNTAN PUBLIK DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan)","authors":"S. Purwaningsih","doi":"10.22441/PROFITA.2018.V11.03.010","DOIUrl":"https://doi.org/10.22441/PROFITA.2018.V11.03.010","url":null,"abstract":"This research aims to know the influence of skepticsm proffesionals, time limitation of audit, ethics of proffesional public accountant, competency auditor and audit quality. The object for this research is auditors who works at public accounting firm (KAP) in Tangerang and South Tangerang. The population research in this used 8 public accountant who worked on the public accounting firm (KAP) in South Tangerang and Tangerang City, with 80 respondents. The sample collection has been done by using convenience sampling method which is the sample collection technique is consideration of convenience. The multiple linear regressions analysis with SPSS version 20 and used as the analysis techniqueto test the hypothesis at 5% significance.The result of this research shows that either simultaneously, the variable of skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor influence audit quality. The result of this research shows that either partial, the variable of skepticsm profesional, ethics of profesional public accountant, and competency auditor influence audit quality. While the variable of time limitation of audit do not influence audit quality. It has been proven from the result of (F) simoultant test and the result of (t) partial shows significant point of four independent variables that supports the hipothesys. Therefore, the accepted assumption is, there is influence between skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor on audit quality at public accounting firm (KAP) in Tangerang and South Tangerang.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130604988","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4