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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 5 No 1 (2013): ULTIMA Accounting" : 5 Documents clear
Pengaruh Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Kosambi Meiliawati, Anastasia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i1.139

Abstract

The role of taxes in National Revenue and Expenses Budget (APBN) continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax Revenue. Object in this research is the Tax Service Office (Kantor Pelayanan Pajak) Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination, Realization of Tax Arrears Disbursement, Amount of Tax Arrears; Realization and Target of Tax Revenue for Income Tax (Pajak Penghasilan), Value Added Taxes (Pajak Pertambahan Nilai) / Sales Tax on Luxury Goods (Pajak Penjualan atas Barang Mewah) issued by the Tax Service Office Pratama Kosambi. The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue. Keywords: Tax Billing, Tax Examination, Tax Revenue
Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011 Santosa, Mega Purnama; Kurnia, Ratnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i1.140

Abstract

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay. Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.
Pengaruh Kualitas Pelayanan Pajak dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kosambi - Tangerang Ariesta, Cindy; Suryaningsih, Rosita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i1.141

Abstract

Tax revenue has a significant role for Indonesia towards the state expenditure budget every year. The purpose of this research is to analyze the influence of tax service quality and tax penalties towards individual tax payer's compliance. Objects in this study are the individual tax payers who are listed in Tax Service Office (Kantor Pelayanan Pajak) Kosambi - Tangerang. The samples are selected by Convenience Sampling Method. Data sources used in the form of primary data and techniques of data collection is done by distributing the enclosed questionnaire instruments that have been given a score. The results of this study are (1) Tax Service Quality has significant impact towards individual tax payer's compliance, (2) Tax Penalties has significant impact towards individual tax payer's compliance. Key word: Tax Service Quality, Tax Penalties, Tax Payer's Compliance
Pengaruh Model Prediksi Kebangkrutan, Leverage, Audit Lag, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Salean, Anastasia Paula
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i1.142

Abstract

The objective of this research is to examine the effect of bankruptcy prediction model, leverage, audit lag, and company size towards obtaining a going concern audit opinion. The samples in this study are 11 companies listed in Indonesian Stock Exchange being classified as manufacturing sector in the year 2008-2011. The sample in this study determined based on purposive sampling. Data used in this study is a secondary data such as annual reports or financial reports. The results from this study are (1) bankruptcy prediction model having no significant impact on obtaining a going concern audit opinion, (2) leverage having a significant impact on obtaining a going concern audit opinion, (3) audit lag leverage having a significant impact on obtaining a going concern audit opinion, (4) company size having no significant impact on obtaining a going concern audit opinion. Keywords: obtaining a going concern audit opinion, bankruptcy prediction model,leverage, audit lag, company size
Analisis Pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), Return On Equity (ROE) Dan Return On Assets (ROA) Terhadap Harga Saham: Studi Pada Perusahaan Properti, Real Estate Dan Konstruksi Bangunan Di Bursa Efek Indonesia Periode 2009-2011 Sujati, Lisya; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i1.143

Abstract

This research is intended to determine the effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), Return on Equity (ROE) and Return on Assets (ROA) towards share price property, real estate and building construction companies within period 2009- 2011. From 33 companies that listed at Indonesia Stock Exchange for period 2009 – 2011, 32 companies had been selected as the samples for this research using purposive sampling method. This research uses direct method to determine the relationship between the dependent and independent variables. The statistic method being used is multiple linear regression. The result indicates that (1) EPS has significant effects towards share price (2) PER has significant effects towards share price (3) ROE has significant effects towards share price (4) ROA has not significant effects towards share price Keywords: Earnings Per Share, Price Earnings Ratio, Return On Equity, Return OnAssets and Stock Price

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