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Jurnal ULTIMA Accounting
Published by Universitas Multimedia Nusantara
ISSN : 20854595     EISSN : 25415476     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima Accounting diharapkan menjadi wadah publikasi hasil riset akuntansi dengan kualitas yang dalam, bermutu dan berbobot. Tujuan penerbitan Jurnal Ilmu Akuntansi Ultima Accounting adalah untuk mempublikasikan hasil riset, telaah ilmiah, analisis dan pemikiran akuntansi, keuangan dan perpajakan yang relevan dengan pengembangan profesi dan praktik akuntansi di Indonesia dan ditujukan bagi para akademisi, praktisi, regulator, peneliti, mahasiswa dan pihak lainnya yang tertarik dengan pengembangan profesi dan praktik akuntansi di Indonesia.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 10 No 2 (2018): Ultima Akuntansi" : 6 Documents clear
Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan Diana, Patricia; Eforis, Chermian; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.928

Abstract

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
Determinan Internal Harga Saham Perusahaan Bumn Non Bank yang Terdaftar di Bursa Efek Indonesia ., Endri
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.976

Abstract

The capital market is a place for companies to raise capital by offering shares to the public. Fundamental analysis believe that the performance of the company issuing the shares will greatly affect a company's value. By By Keputusan Menteri Badan Usaha Milik Negara Nomor: KEP-100/MBU/2002 has set the terms of the provisions of the company's performance seen over the soundness of State-Owned Enterprises.The results showed (1) Return On Equity (ROE) partially has a positive and significant impact on stock prices, (2) Return on Investment (ROI) partially has a negative and significant impact on stock prices, (3) Cash Ratio partially has a positive and significant impact on stock prices, (4) Current Ratio partially has a positive and significant impact on stock prices, (5) Collection Periods (CP) partially has a negative and significant impact on stock prices, (6) Inventory Turnover (PP) partially has a positive and significant impact on stock prices, (7) Total Asset Turnover (TATO) partially has a negative and significant impact on stock prices, (8) Total Equity against Total Assets (TMS against TA) partially have positive and significant impact on stock prices, and (9) Return on Equity (ROE, Return on Investment (ROI), Cash Ratio, Current Ratio, collecti on Periods (CP), Inventory Turnover (PP), Total Asset Turnover (TATO) and Total Equity Against TA (TA TMS) have a simultaneous effect on on stock price. Keywords: Stock prices, financial performance, data panel regression model, State-Owned Enterprises
Pengaruh BOPO, CAR, FDR dan ROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia: Studi pada Bank Umum Syariah di Indonesia Sabtatianto, Reandy; Yusuf, Muhamad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.978

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional, Capital Adequacy Ratio, Financing to Deposits Ratio, Return on Assets terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia baik secara parsial maupun simultan. Objek penelitian dalam penelitian ini adalah BOPO, CAR, FDRdanROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Data yang digunakan. dalam penelitian ini adalah data sekunder yaitu berupa laporan tahunan Bank Umum Syariah (BUS) pada tahun 2012-2016. Teknik pengambilan sampel yang digunakan adalah Purposive sampling,. terdapat 8 Bank Umum Syariah yang memenuhi kriteria yang telah ditetapkan. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Autokrelasi), Pengujian Model terdiri dari Uji Chow, Uji Hausman, Uji Lagrange Multiplier. Uji Hipotesis terdiri dari Analisis Regresi Data Panel, Uji t (Parsial) dan Uji F (Simultan). Hasil penelitian menyimpulkan, (1) BOPO secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (2) CAR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (3) FDR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (4) ROA secara parsial berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012- 2016, (5) BOPO, CAR, FDR, ROA secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016.Kata Kunci: BOPO, CAR, FDR, ROA, Tingkat Bagi Hasil Deposito Mudharabah
Pengaruh Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016 Puspitarini, Prita Angelita; Panjaitan, Yunia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.983

Abstract

This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure
Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan Lubis, Intan Paulina; Fujianti, Lailah; Amyulianthy, Rafrini
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.993

Abstract

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management
Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba: Studi Empiris pada Perusahaan Ritel dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015 Valerian, Davin; Kurnia, Ratnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.994

Abstract

Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio

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