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Jurnal ULTIMA Accounting

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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 402 Documents

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Pengaruh Jumlah Wajib Pajak, Luas Lahan, Jumlah Bangunan, Dan Laju Inflasi Terhadap Penerimaan Pajak Bumi Dan Bangunan (PBB) Afriyanah Afriyanah; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study was to examine the effect of the total taxpayers, land area, the total of buildings, and inflation rate for land and building tax (PBB). In this study, the total taxpayers is measured by the number of taxpayers based on Surat Tanda Terima Setoran, land area and the number of buildings based on the Surat Pemberitahuan Pajak Terutang, and the rate of inflation based on the Consumer Price Index for expenditure group.The object of this research is the receipt of PBB in each district in the city of Tangerang from period 2010 to 2013. The sample was selected using all of the population as a sample and secondary data used in this study were analyzed using multiple regression method. In total there are 13 districts in the city of Tangerang observed by the researcher.The results of this study are the total of taxpayers, land area, and the total of buildings individually have a significant influence on the receipt of PBB, while the result for inflation rate is not significant. The total of taxpayers, land area, total of buildings, and inflation rate have significant influence on the receipt of PBB simultaneously. Keywords: Inflation rate, Land and Building Tax (PBB) revenues, land area, total of buildings, total taxpayers.

Analisis Pengaruh Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas Dan Rasio Pasar Terhadap Return Saham Meliana Jaunanda; Baby Amelia Fransesca
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the effect of liquidity ratio, profitability ratio, solvabilitas ratio and market ratio both partially and simultaneously towards stock return. The liquidity ratio is proxied by Current Ratio; the profitability ratio is proxied by Return On Assets; the solvabilitas ratio is proxied by Debt to Equity Ratio and the market ratio is proxied by Price to Book Value. The testing method used in this research is linear regression.The objects of this study are manufacturing companies sub sector chemical which were listed in Bursa Efek Indonesia in the period 2011-2013. The samples are 20 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and stock prices.The results of this study are (1) profitability ratio is proxied by Return On Assets partially have a significant effect towards stock return. (2) liquidity ratio proxied by Current Ratio partially, profitability ratio is proxied by Return On Assets; solvabilitas ratio is proxied by Debt to Equity Ratio and market ratio is proxied by Price to Book Value simultaneously have a significant effect towards stock return. Profitability ratio is proxied by Return On Assets partially have a significant effect towards stock return. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), liquidity ratio, market ratio, Price to Book Value (PBV), profitability ratio, Return On Assets (ROA), solvabilitas ratio, stock return.

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba Felicia Amanda; Meiriska Febrianti
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI’s official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. 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.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management. Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.

Analisis Perbedaan Abnormal Return Dan Laba Perusahaan Sebelum Dan Sesudah Share Split Atau Reverse Share Split Amelinda Timothea Winata; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research was to analyze the difference of abnormal return and net income before and after share split or reverse share split. Abnormal return and net income are important to investor because it indicated the corporate performance and useful for investor’s decision making. The samples used in this research were 61 companies for variable of abnormal return and 59 companies for variable of net income. These samples were the companies that listed in Indonesia Share Exchange (IDX) for period 2003-2010 and meet the criteria sampling of this study. The samples were determined based on purposive sampling method. Data that used in this research was secondary data, such as share price, Indonesia Composite Index (ICI), and financial reports. The method used for analysis was paired sample t-test. The results of this research are (1) there is significant difference between abnormal return before and after share split, (2) there is no significant difference between net income before and after share split, (3) there is significant difference between abnormal return before and after reverse share split, and (4) there is no significant difference between net income before and after reverse share split. Keywords: share split, reverse share split, abnormal return, net income.

Pengaruh Indikator Ekonomi Makro, Kinerja Keuangan Perusahaan, Dan Risiko Sistematis terhadap Harga Saham Hellen Tiara Fatrin; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the effect of macroeconomic factors, financial performance and also systematic risk partially and simultaneously toward stock price. The macroeconomic factors are proxied by inflation and Bank Indonesia interest rate, company financial performance are proxied by Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), and also systematic risk is proxied by beta. The object of this study are companies which have listed in Indeks LQ-45 in period 2007-2011. The samples are 11 companies determined based on purposive sampling. Data used in this study is secondary data such as financial statements, annual reports, inflation rate, Bank Indonesia interest rate, and stock price. The results of this study are (1) macroeconomic factor proxied by inflation does not have partial significant effect to stock price (2) macroeconomic factor proxied by Bank Indonesia interest rate does not have partial significant effect to stock price (3) company financial performance proxied by Price Earning Ratio has partial significant effect to stock price (4) company financial performance proxied by Earning per Share has partial significant effect to stock price (5) company financial performance proxied by Return on Asset does not have partial significant effect to stock price (6) company financial performance proxied by Return on Equity does not have partial significant effect to stock price (7) systematic risk proxied by Beta does not have partial significant effect to stock price (8) macroeconomic factors,company financial performances, and systematic risk have simultaneous significant effect to stock price. Keywords: macroeconomic factor, financial performance, systematic risk, inflation, Bank Indonesia interest rate, Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), beta, stock price.

Pengaruh Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening Oei, Francis Elizabeth Wijaya; Zaroni Zaroni
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the effect of compensation towards employee’s performance with motivation as the intervening variable. The data of this research consisted of primary data that was collected by distributing questionnaires to 100 employees in several banks and investment companies in Semarang for the year 2012. The sample in this study determined based on convenience sampling method. The regression analysis and path analysis are used in this study. Based on the analysis data, the result of this study are (1) compensation has a positive influence toward employee performance, (2) compensation has a positive influence toward motivation, (3) motivation has a positive influence toward employee performance, (4) compensation has a positive influence toward employee performance with motivation as the intervening variable. Keywords: compensation, motivation, employee performance, intervening variable.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan Nancy Marchelly; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Caroline Sytha Sunarta; Suhajar Wiyoto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the effect of auditor’s independency, competency, and job experience towards audit quality.This research is conducted by using method survey to public accountants (external auditors) that working settled in Public Accountant Firm (KAP) in Jakarta and Tangerang, in 2012 and have one year minimum experience, as respondents with type research of causality. Using likert scale as an instrument (questionaire) for measure auditor’s perceptions about the independency, competency, and job experience that influence audit quality. From 150 questionaire distributed, returned was 109 questionaire, and 24 not complete, so that only 85 questionaire could be process. Data analysis conducted with multiple regression model. The hypotheses tested are revealed as that independency, competency, and job experience have influence to audit quality as well as partially and simultaneously. The result of the test showed empirical testimony that auditor’s independency, competency, and job experience as well as simultaneously significantly influence audit quality. Partially, independency, competency, and job experience also have significant influence to audit quality. Future research expected can extend survey area coverage and add more independent variables that can have influence to audit quality. Keywords: independency, competency, job experience, audit quality.

Pengaruh Independensi, Ukuran Kantor Akuntan Publik, Dan Kompetensi Terhadap Kualitas Audit Elizabeth Bhadrika Sri Anindya
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

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 Agnes Puji Christiani; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

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.

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Contact Name
Johny Natu Prihanto

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johny.natu@umn.ac.id

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Kota tangerang,

Banten

INDONESIA