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Pengaruh Reputasi Underwriter, Umur Perusahaan, dan Persentase Penawaran Saham 53 kepada Publik terhadap Underpricing Maria Jeanne; Chermian Eforis
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to obtain empirical evidence about the effect of underwriter reputation, company age, and the percentage of share’s offering to public toward underpricing. Underpricing is a phenomenon in which the current stock price initial public offering (IPO) was lower than the closing price of shares in the secondary market during the first day. Sample in this research was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The samples in this research were 72 companies conducting initial public offering (IPO) at the Indonesian Stock Exchange in the period January 2010 - December 2014; perform initial offering of shares; suffered underpricing; has a complete data set forth in the company's prospectus, IDX monthly statistics, financial statement and stock price site (e-bursa); and use Rupiah currency. Results of this research were (1) underwriter reputation significantly effect on underpricing; (2) company age do not effect on underpricing; and (3) the percentage of share’s offering to public do not effect on undepricing. Keywords: company age, the percentage of share’s offering to public, underpricing, underwriter reputation.

Pengaruh Kepemilikan Negara Dan Kepemilikan Publik Terhadap Kinerja Keuangan BUMN Chermian Eforis
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Law on State Owned Enterprises (No.19/2003) define one of the purpose of privatization to increase the firm performance and firm value. However, until June 2017, from 119 State Owned Enterprises (BUMN) in Indonesia, only 19 firms have go public. The aim of the research is to examine the effect of state ownership and public ownership towards firm performance proxied based on Return on Equity (ROE) partially and simultaneously. Multiple regression analysis is performed on the data which are collected by using purposive sampling technique for the Indonesia’s State Owned Enterprise (BUMN) listed in the Indonesia Stock Exchange during 2012-2015. We find that state ownership has no effect towards ROE. However, public ownership proxied based on percentage of public ownership has significant effect towards ROE. Keywords: BUMN, Public Ownership, ROE, State Ownership

Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan Patricia Diana; Chermian Eforis; Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method. The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan. Keywords : financial report quality, local government financial statements, SIMDA

PENGARUH STRUKTUR ASET, LIKUIDITAS, PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPEMILIKAN SAHAM INSTITUSIONAL DAN RISIKO BISNIS TERHADAP KEBIJAKAN UTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017) Benedicta Agustine Kusumi; Chermian Eforis
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1733

The purpose of this research is to obtain the empirical evidence about the effect of the asset structure, liquidity measured by current ratio, profitabilty measured by return on asset, dividend policy measured by dividend payout ratio, institutional’s ownership and business risk toward debt policy. The sample in this research was selected using purposive sampling method and the secondary used in this research was analyzed using multiple regression method. The total amount of sample in this research were 30 firms which have been registered as manufacture sector in BEI simultaneously for the year 2015-2017, published financial statements as the end of 31 December and had been audited, used Rupiah as currency, had a positive net income, payment cash dividend, did not do corporate action, specifically: share split, reverse split, right issue, and treasury share, had issues institutional’s ownership. The result of this research were (1) asset structure, liquidity, and institutional ownership have significant negative effect towards debt policy, (2) profitability has significant positive effect towards debt policy, (3) dividend policy and business risk has no significant effect towards debt policy Keywords: Asset Structure, Business Risk, Debt Policy, Dividend Policy, Institutional’s Ownership, Liquidity, Profitability

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERUBAHAN LABA Chermian Eforis; Setyani Metta Lijaya
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.2009

Abstract— Profit is one of company’s performance indicator and it will give good signal to investor when it increases. Based on previous studies, there are some financial ratios that have effects toward change in profit such as current ratio, return on asset (ROA), total asset turnover (TATO), and debt to asset ratio (DTA). This research aims to find the effect of current ratio, ROA, TATO and DTA towards change in profit. Manufacturing companies in the consumer goods industry which is listed on the Indonesia Stock Exchange (BEI) from 2016-2019 is the object of this research and purposive sampling as a sampling method. There are several criterias for sample selection such as published an audited financial statement for 4 years consecutive in 2016-2019; using Rupiah as a currency report in Financial statement; and has profit for 4 years consecutive in 2016-2019. There are 27 companies that meet all the criterias. The result of this research were (1) current ratio and debt to total asset had no significant effect towards changes in profit, (2) return on asset had a positive significant effect towards changes in profit, (3) total asset turnover had a negative significant effect towards changes in profit. Current ratio has no significant effect due to gain of intangible assets, gain of unrealized foreign exchange and financial income. The reason for debt to total asset is because the increase of liability is in line with the increase of asset, especially fixed assets. When fixed assets expand, total sales have increase along with profit change Keywords: Changes in Profit; Current Ratio; Debt to Asset Ratio; Return on Asset; Total Asset Turnover

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rama Ardianto; Chermian Eforis
Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

THE DETERMINATIONS OF WILLINGNESS TO PAY TAXES Eva Rianti Tenri Ajeng Tajuddin; Chermian Eforis
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3186

Abstract – This research aims to provide empirical evidence about the effect of knowledge of tax regulations, awareness of paying taxes, perception of tax system effectiveness, and quality of tax authorities' services toward a willingness to pay taxes. The object of this research is non-employee individual taxpayers registered at the tax service office in Jakarta and Banten. The sampling technique used is non-probability sampling with a convenience sampling method. This study uses primary data, personally administered questionnaires, and electronic and online questionnaires as data collection techniques. There are 138 questionnaires distributed, 131 returned questionnaires, and only 100 questionnaires that can be processed in this study using the multiple linear regression method. The result of this research is only knowledge of tax regulations has a significant positive effect on willingness to pay taxes. Awareness of paying taxes, perception of tax system effectiveness and quality of tax authorities services has no effect on willingness to pay taxes. Our findings indicate that the key point to increase willingness of taxpayer is with increase their knowledge of tax regulations without having to go to tax office or authority’s services. Keywords: Awareness; Knowledge; Perception; Services; Willingness.

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