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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 8 No 1 (2016): ULTIMA Accounting" : 5 Documents clear
Pengaruh Profitabilitas, Leverage, Reputasi KAP dan Opini Audit terhadap Audit Delay: Studi pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi Selama Periode 2012 – 2014 Ibrahim, Alwin Malik; Suryanigsih, Rosita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v8i1.574

Abstract

Financial information which very useful for the investor contained in financial statement which cause the financial statement must be done in timely manner. OJK (Otoritas Jasa Keuangan), an organization which have authorization and legal right on Indonesian stock market require that financial statement must be submitted no later than the end of third month from the latest reporting date. The purpose of this research is to analyze the effect of profitability, leverage, Accountant Public Firm's reputation, audit opinion towards audit delay. Profitability in this research was measured by Return On Asset (ROA). Leverage was measured by Debt to Equity Ratio (DER). Purposive sampling method was used to determine research sample which result 24 companies which classified in infrastructure, utility and transportation sector listed in Indonesia Stock Exchange for the period 2012-2014. Data was analyzed by using multiple regression analysis. The research result shown that profitability partially has significant effect towards audit delay. Whereas, leverage, accountant public firm's reputation and auditor's opinion has not significant effect towards audit delay. Profitability, leverage, accountant public firm's reputation and audit opinion simultaneously has significant effect towards on audit delay. Keywords: KAP reputation, audit delay, audit opinion, profitability
Pengaruh Kepemilikan Managerial, Leverage, Financial Distress Dan Kepemilikan Publik Terhadap Konservatisme Akuntansi: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014 Viola, Viola; Diana, Patricia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v8i1.575

Abstract

The objective of this research is to obtain empirical evidence about the effect of managerial ownership, leverage, financial distress, and public ownership towards accounting conservatism. Accounting conservatism is important to known by management and shareholders because it indicates the financial performance of company. 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 are manufacturing companies registered as basic and chemical industries, miscellaneous sector industry, and the consumer goods sector industry in BEI for the year 2012-2014 consecutively, published their financial reports ended in December 31 and has been audited by independent auditor, used Rupiah currency, and did not do share split. Companies that can be used as a sample were 33 firm. Results of this research was (1) managerial ownership has no significant effect towardss accounting conservatism (2) leverage has significant effect towards accounting conservatism (3) financial distress has significant effect towards accounting conservatism (4) public ownership has no significant effect towards accounting conservatism. Keywords: conservatism, financial distress, leverage, managerial ownership, public ownership.
Analisis Pengaruh Pergantian Manajemen, Opini Audit Tahun Sebelumnya, Financial 37 Distress, Ukuran KAP, dan Ukuran Perusahaan Klien Terhadap Voluntary Auditor Switching: Studi Pada Perusahaan Manufaktur di BEI Periode 2012-2014 Lesmana, Kevin; Kurnia, Ratnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v8i1.576

Abstract

Issues about auditor independence is the main cause of enactment of auditor switching regulations. Auditor switching could occured mandatorily because of regulations requiring or voluntarily. Various questions arise when there are several company implemented voluntary auditor switching. This research was aimed to obtain empirical evidence about the effect of management changes, audit opinion of the previous year, financial distress, public accountant firm's size, company's size towards voluntary auditor switching. The object of this research is manufacturing companies listed at Indonesian Stock Exchange (BEI) for the period 2012-2014. Selection of the sample is determined based on purposive sampling method. The sample used in this research are 53 companies listed at Indonesian Stock Exchange for the year 2012-2014.The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this research are management changes, financial distress, company's size have no positive effect towards voluntary auditor switching, and audit opinion of the previous year, public accountant firm's size have no negative effect towards voluntary auditor switching. Keywords: audit opinion, company's size, financial distress, management changes, public accountant firm's size, voluntary auditor switching.
Pengaruh Reputasi Underwriter, Umur Perusahaan, dan Persentase Penawaran Saham 53 kepada Publik terhadap Underpricing: Studi pada Perusahaan yang Go Public pada Tahun 2010 – 2014 dan Terdaftar di Bursa Efek Indonesia Jeanne, Maria; Eforis, Chermian
Ultimaccounting Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v8i1.577

Abstract

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 Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan 75 dan Kerahasiaan Serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan e-Filing Bagi Wajib Pajak Orang Pribadi Di Kota Tangerang, Kecamatan Karawaci Devina, Shelby; Waluyo, Waluyo
Ultimaccounting Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v8i1.578

Abstract

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information all simultaneously, have a significant impact towards e-Filing usage. Keywords: e-Filing usage, perceived usefulness, perceived ease of use, readiness technology tax payers information, security and privacy.

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