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INDONESIA
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 405 Documents
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UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: DAMPAK PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK Rizqi, Reza Muhammad; Akbar, Arya Zulfikar; Fahlia, Fahlia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4182

Abstract

Abstract - This study analyzes the impact of profitability and sales growth on tax aggressiveness, using company size as a moderating variable. The primary issue addressed is the tax aggressiveness practiced by consumer goods companies listed on the Indonesia Stock Exchange (IDX). The drive to maximize profitability in a competitive environment and the perception of high tax rates are the main reasons these companies exploit legal loopholes in complex tax regulations to minimize their tax burden. The study underscores the significant role of firm size, especially for tax authorities assessing aggressive tax strategies. Findings indicate that regulators should closely monitor larger firms, which are more likely to engage in tax avoidance despite strong profitability and sales growth. This quantitative research employs an explanatory method to examine causal relationships between variables. The sample includes consumer goods companies listed on the IDX from 2021 to 2023. Using purposive sampling, 174 data points were collected from 58 companies over three years. Multiple regression analysis was conducted using EViews 12. Results show that profitability and sales growth positively and significantly influence tax aggressiveness. Furthermore, company size enhances the positive effect of both profitability and sales growth on tax aggressiveness. All four research hypotheses are supported, offering insights into tax behavior in Indonesia’s consumer goods sector. Keywords: Tax Aggressiveness; Sales Growth; Profitability; Company Size; Tax Regulation
AN EMPIRICAL STUDY ON THE IMPACT OF SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE: INVESTMENT EFFICIENCY AS A MODERATING VARIABLE IN THE CONTEXT OF FINANCIAL COMPANIES Sia, Jocelyn Larisa Jono; Margaretha Tarigan, Thia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4184

Abstract

Abstract - This study attempts to examine how sustainability reporting affects financial performance in financial firms using investment efficiency as a moderating variable listed on the Indonesia Stock Exchange (IDX). This study's sample consisted of 98 financial firms that were listed on the IDX, had complete annual reports from 2019 to 2023, and did not cease operations during that time. The data analyzed were expressed in Rupiah (IDR). The results of the study showed that Sustainability Reporting had an effect on Financial Performance, this shows that the commitment to sustainability stated in Sustainability Reporting can improve the company's Financial Performance. Furthermore, it has been demonstrated that investment efficiency moderates the relationship between financial performance and sustainability reporting. This means that businesses with effective investment management are better able to translate sustainability practices into profitable outcomes. This demonstrates that effective investment management is crucial for bolstering the beneficial impact of sustainability reporting on financial performance, boosting the company's appeal to investors, and promoting peak performance. Keywords: Sustainability Reporting; Financial Performance; Investment Efficiency.
PERKEMBANGAN PENELITIAN KUALITAS AUDIT DI INDONESIA Faradilla, Widya Septi; Setiawan, Doddy
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4101

Abstract

Abstract— In the current competitive global landscape, the demand for transparency and accountability in financial reporting has significantly increased. Investors require accurate and reliable information to make well-informed decisions, while regulatory authorities have heightened oversight by enforcing stricter regulations and penalties for non-compliance. This environment calls for robust financial reporting systems and independent audits to maintain high standards of financial disclosure. High-quality audits are essential for maintaining stakeholder trust. However, the prevalence of fraud cases in Indonesia raises concerns about the effectiveness of current audit practices and the ability of auditors to detect and prevent fraud. As a result, the importance of audit quality has garnered increased attention from researchers. This study examines the trends in audit quality research in Indonesia as published in SINTA 2 journals from 2015 to 2024. The research employs the Charting the Field method, examining 108 articles categorized by topic and research method. The results reveal that the determinants of audit quality most frequently examined are independence, audit rotation, audit tenure, audit fees, and competence. In contrast, the most commonly investigated consequential variable is earnings management. Keywords: Audit Quality; Literature Review; Charting the Field; Review and Mapping; Research Trends
THE ROLE OF AUDIT ROTATION, AUDIT COMMITTEE OVERSIGHT, AUDIT CAPACITY STRESS, AND AUDIT TENURE IN DETERMINING AUDIT QUALITY Sabrina, Sabrina; Kurniawati, Kurniawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4158

Abstract

Abstract— The quality of audits is a crucial factor determining the credibility of financial reporting. This research aims to explore the determinants that impact audit quality for banking companies listed on the IDX from 2019 to 2023. This study examines the role of audit rotation, audit committee oversight, audit capacity stress, and audit tenure on audit quality. The results of this study are expected to provide insights for auditors, regulators, and organizations regarding how these factors influence auditor independence, experience, supervisory effectiveness, and the level of pressure faced by auditors. The study utilizes secondary data obtained through purposive sampling, focusing on the banking sector. The sample consist of conventional bank consistently listed on the Indonesia Stock Exchange (IDX) during 2019–2023, which publish annual financial reports audited by accounting firms registered with the Financial Services Authority (OJK). Based on this criteria, 34 banking companies are selected as research samples. Logistic regression analysis, conducted using EViews 10 program is employed to analyze the data. The findings indicate that audit rotation does not significantly affect audit quality, whereas audit committee oversight, audit capacity stress, and audit tenure have a positive effect on audit quality. Keywords: Audit Rotation; Audit Committee Oversight; Audit Capacity Stress; Audit Tenure; Audit Quality
THE EFFECT OF FISCAL COMPETENCE, TAX SOCIALIZATION AND TAX JUSTICE ON TAXPAYER COMPLIANCE Daryatno, Andreas Bambang; Santioso, Linda
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4245

Abstract

Abstract— The tax ratio in Indonesia refers to the comparison between tax revenues and a country's Gross Domestic Product (GDP), indicating the size of the tax portion of the national economy. In recent years, Indonesia's tax ratio has tended to stagnate. The development of Indonesia's Tax Ratio in 2021 was 9.1%, in 2022 was 10.4%, in 2023 was 10.21% and in 2024 was 10.31%, lower than in 2023. This study aims to find empirical evidence of the influence of tax competence, tax socialization and tax fairness on taxpayer compliance. The sample selection technique in this study uses convenience sampling. Data processing using the Smart PLS program. The results of this study provide empirical evidence that tax competence and tax justice have no influence on taxpayer compliance, while tax socialization has an influence on taxpayer compliance. The implications of this research, tax officials can no longer act oppressively or arbitrarily against taxpayers. The digitalization of the tax system allows taxpayers to better understand and fulfill their tax obligations. The tax authorities' competence is no longer dominant, as taxpayers are given greater access compared to the old tax system. Through continuous tax outreach and easy access to tax information, taxpayers can access tax information via various platforms, which provides a sense of trust for taxpayers. Although there is a perception of injustice that triggers psychological impacts, such as dissatisfaction or an inability to see the correlation between tax payments and benefits received. Tax money is not used to save government companies, where there is a lot of mega-corruption that hurts the public as taxpayers. Keywords: Taxpayer Compliance, Tax Competence, Tax Socialization, Tax Justice
Jurnal lengkap tahun 2009, volume 1, nomor 1 Accounting, Ultima
Ultimaccounting Jurnal Ilmu Akuntansi Vol 1 No 1 (2009): Ultima Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v1i1.25

Abstract

Teks lengkap
Jurnal lengkap tahun 2010, volume 2, nomor 1 Accounting, Ultima
Ultimaccounting Jurnal Ilmu Akuntansi Vol 2 No 1 (2010): Ultima Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v2i1.26

Abstract

Teks lengkap
Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement Pektra, Stacia; Kurnia, Ratnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i1.79

Abstract

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor. Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis. The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa Prang, Farly Frangky; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i1.80

Abstract

The objective of this research was to examine the effect of intellectual capital toward firm's performance. In this research, intellectual capital was measured by VAICâ„¢. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purposive sampling method. Data used in this study is a secondary data. Data used in this study was analyzed by using Partial Least Squares. In total, there were 26 banking companies that fulfill the requirements set by the researcher. This study tests three elements of VAICâ„¢ and firm's performance.The results of this study were intellectual capital (VAICâ„¢) has effect on firm's performance; intellectual capital (VAICâ„¢) has effect on future firm's performance; and the rate of growth intellectual capital (ROGIC) has no effect on future firm's performance. Key words: Firm's Performance, Intellectual Capital, Partial Least Squares, VAICTM
Pengaruh Jumlah Wajib Pajak, Luas Lahan, Jumlah Bangunan, Dan Laju Inflasi Terhadap Penerimaan Pajak Bumi Dan Bangunan (PBB): Studi empiris pada Kecamatan-Kecamatan di Kota Tangerang Periode 2010 s.d. 2013 Afriyanah, Afriyanah; Waluyo, Waluyo
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i1.81

Abstract

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.

Page 22 of 41 | Total Record : 405

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