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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 5 Documents
 1 
Search results for , issue "Vol 4 No 1 (2012): ULTIMA Accounting" : 5 Documents clear
Pengaruh Independensi, Ukuran Kantor Akuntan Publik, Dan Kompetensi Terhadap Kualitas Audit: Studi Empiris pada KAP di Jakarta dan Tangerang Anindya, Elizabeth Bhadrika Sri
Ultimaccounting Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v4i1.134

Abstract

The financial statement was used to show performance of the companies. The information in the financial statements should be relevant and reliable. But there are some cases of fraud in reporting the financial statements. Fraud that can not be detected by the auditor or detected but not reported by the auditor, may indicate that audit quality decreases. This research examined the effect of independence, the size of the audit firm, and competence towards audit quality. This research was conducted by using survey method, distributing the questionnaires to the auditor in big four and non big four audit firm. The method in this research study is causal study. Data analysis techniques using multiple linear regression. These results indicate that the independence and competence significantly influence the audit quality, but the size of the audit firm has no significant effect on audit quality. Also, the results of this research indicate that the independence, size of the audit firm, and competence have a significant effect simultaneously. Keyword: competence, independence, quality audit, size of the audit firm
Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit: Studi Empiris pada KAP di Jakarta dan Tangerang Christiani, Agnes Puji; Kurnia, Ratnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v4i1.135

Abstract

The purpose of this research is to determine the impact of between the auditor's professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. This research done by survey method the responden are senior auditors, supervisors, managers, and partners in public accountant office in Jakarta and Tangerang. The samples were taken by non-probability sampling method with using convenience sampling. The total samples used in analysis are 102 responden. Data analysis conducted by using multiple regression. Hypothesis testing to determine whether any significant relationship between auditor's professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. The result of hypothesis testing showed that professional skepticism, auditors, audit risk, the audit experience, expertise, and independence as simultaneously have significant influence to the accuracy of audit opinion by public accountant. Meanwhile, only audit experience and independence has significant influence to the accuracy of audit opinion by public accountant. Other three variables, which auditor's professional skepticism, audit risk, audit expertise have no significant influence to the accuracy of audit opinion by public accountant. Keyword: auditor's professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.
Pengaruh Kepuasan Kerja, Komitmen Organisasi, Dan Kompleksitas Tugas Terhadap Turnover Intention Pada Kantor Akuntan Publik Ardimeranti, Kartika; Suryaningsih, Rosita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v4i1.136

Abstract

The purpose of this research is to determine the impact of job satisfaction, organizational commitment, and task complexity towards turnover intention in public accountant firms. The respondents of the research are junior auditors, senior auditors, supervisors, and managers in public accountant firms in Jakarta and Tangerang. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 130 respondents. Data analysis conducted by using multiple regressions. Data quality test in this research is validity test by using Pearson correlation, reliability test by using cronbach's alpha, normality test using normal probability plot. Classical asumptions test in this research is multicollonierity test by using tolerance and variance inflation factor (VIF) ans heteroscedasticity test by using scatterplot. The result of hypothesis testing showed that job satisfaction, organizational commitment, and task complexity as simultaneously have significant influence towards turnover intention. Meanwhile, only job satisfaction and organizational partially has significant influence towards turnover intention. Task complexity has no significant influence towards turnover intention. Keywords: job satisfaction, organizational commitment, task complexity, turnover intention.
Analisis Pemahaman Wajib Pajak dan Iklan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pajak Bumi dan Bangunan di KPP Tangerang Timur Darmawan, Nico
Ultimaccounting Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v4i1.137

Abstract

This research was conducted to analyze relationship between the understanding of the taxpayer and the tax advertising towards compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially in sub-district Ciledug. Objects of this research are taxpayers who pay PBB in KPP East Tangerang especially in sub-district Ciledug and had seen tax advertising in both mass media and electronic media. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 100 respondents. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coefficient Cronbach's alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. The result showed that the understanding of taxpayer have a significant effect on compliance of taxpayer and the tax advertising have insignificant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer. Keywords: Tax Advertising, Compliance of Taypayer, The Understanding of Taxpayer
Pengaruh Jumlah Penerbitan Surat Teguran, Surat Paksa, Dan Surat Sita Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Tangerang Selatan Saputra, Andrianto; Waluyo, Waluyo
Ultimaccounting Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v4i1.138

Abstract

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). The purpose of this study is to analyzing the influences of issuance Warning Letter (Surat Teguran), Letter of Tax Compulsion (Surat Paksa), and Confiscation Letter (Surat Sita) in partially and simultaneously to the tax revenue. Objects in this research are Tax Service Office (Kantor Pelayanan Pajak Pratama) Serpong and Tigaraksa at South Tangerang Tax Service Office for the period 2008-2011, the sample is selected by Convience Sampling Method. The data used in this research are numbers of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter based on tax assisment letter (Surat Ketetapan Pajak) and Tax Collection Letter (Surat Tagihan Pajak) and Also Tax Revenue issued by the Tax Service Office serpong and Tigaraksa The result of this study are (1) Issuance of Warning Letter has not significant influenced to tax revenue, (2) Issuance of Letter of tax Compulsion has significant influence to tax revenue, (3) Issuance of Confiscation Letter has not significant influence to tax revenue, and (4) In Simultaneously Issuance of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter has significant influence to tax revenue. Keyword: Confiscation Letter, Letter of Tax Compulsion, Tax Revenue, Warning Letter

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