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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 10 Documents
 1 
Search results for , issue "Vol 9 No 1 (2017): ULTIMA Accounting" : 10 Documents clear
Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal Hesty Juni Tambuati Subing
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.527 KB) | DOI: 10.31937/akuntansi.v9i1.584

Abstract

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.26 KB) | DOI: 10.31937/akuntansi.v9i1.585

Abstract

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 Kualitas Pelayanan Terhadap Tingkat Kepuasan Wajib Pajak Ferry Adang
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.241 KB) | DOI: 10.31937/akuntansi.v9i1.586

Abstract

The purpose of this research is to determine empirically whether the service quality (tangibles, reability, responsiveness, assurance, and empathy) affect taxpayer’s satisfication. This research was conducted by distributing 255 pieces of questionnaires to KPP Pratama Kebon Jeruk Satu. Questionnaires were returned and in the content of 235 pieces and are all used in this research. Multiple Linear Regression was used to the test of hypothesis. The result of this research showed that tangibles, reability, responsiveness, assurance, and emphaty had significant influence in taxpayer’s satisfication. Keywords: Taxpayer’s Satisfication, Tangibles, Reability, Responsiveness, Assurance, Empathy
Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Reinard Adrianto; Nurainun Bangun; Henryanto Wijaya
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.466 KB) | DOI: 10.31937/akuntansi.v9i1.587

Abstract

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability
Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Joshua Dharmawan; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.965 KB) | DOI: 10.31937/akuntansi.v9i1.588

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of technology sophistication, personal technical ability of information systems, user training program and top management support to the performance of accounting information system. The research was conducted using a survey method to to provide the questionnaires to the employees in retail consumer goods company. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 102 who are employees which use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) technology sophistication had a significant influence toward the performance of accounting information system; (2) personal technical ability of information systems had no significant influence toward the performance of accounting information system; (3) user training program had a significant influence toward the performance of accounting information system; (4) top management support had a significant influence the performance of accounting information system. Keywords: accounting information system, personal technical ability, technology sophistication, top management support and training program
Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal Subing, Hesty Juni Tambuati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.584

Abstract

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure
Pengaruh Kepemilikan Negara Dan Kepemilikan Publik Terhadap Kinerja Keuangan BUMN: Studi Pada Perusahaan BUMN Yang Go Public Pada Tahun 2012 – 2015 Eforis, Chermian
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.585

Abstract

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 Kualitas Pelayanan Terhadap Tingkat Kepuasan Wajib Pajak: Studi Empiris Di KPP Pratama Kebon Jeruk Satu Tahun 2015 Adang, Ferry
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.586

Abstract

The purpose of this research is to determine empirically whether the service quality (tangibles, reability, responsiveness, assurance, and empathy) affect taxpayer's satisfication. This research was conducted by distributing 255 pieces of questionnaires to KPP Pratama Kebon Jeruk Satu. Questionnaires were returned and in the content of 235 pieces and are all used in this research. Multiple Linear Regression was used to the test of hypothesis. The result of this research showed that tangibles, reability, responsiveness, assurance, and emphaty had significant influence in taxpayer's satisfication. Keywords: Taxpayer's Satisfication, Tangibles, Reability, Responsiveness, Assurance, Empathy
Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Adrianto, Reinard; Bangun, Nurainun; Wijaya, Henryanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.587

Abstract

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability
Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi: Studi Empiris Pada Karyawan Perusahaan Retail Consumer Goods Wilayah Tangerang Dan Bintaro Dharmawan, Joshua; Ardianto, Jimmy
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.588

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of technology sophistication, personal technical ability of information systems, user training program and top management support to the performance of accounting information system. The research was conducted using a survey method to to provide the questionnaires to the employees in retail consumer goods company. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 102 who are employees which use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) technology sophistication had a significant influence toward the performance of accounting information system; (2) personal technical ability of information systems had no significant influence toward the performance of accounting information system; (3) user training program had a significant influence toward the performance of accounting information system; (4) top management support had a significant influence the performance of accounting information system. Keywords: accounting information system, personal technical ability, technology sophistication, top management support and training program

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