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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 405 Documents
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PENGARUH INTELLECTUAL CAPITAL DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEND POLICY SEBAGAI VARIABEL MODERASI Dewi, Elvia Puspa; Husain, T.
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1428

Abstract

This study aims to empirically examine the influence of intellectual capital and audit quality towards firms value and also its influence while being moderated by dividend policy. Measuring of intellectual capital used in this study determined based approach to component's of value added capital employee (VACA). This study uses purposive sampling to determine samples from manufacturing company sub sectors of automotive and components was listed the Indonesia Stock Exchange in 2014–2018. The total sample obtained in this study is 11 from the 13 population of company throughout the research year. Data analysis techniques use moderated regression analysis (MRA) methods with pure moderator approach. The results of this study show that intellectual capital does not has a significant effect towards firms value while audit quality has a significant effect towards firms value. Terminable, intellectual capital and audit quality does not have a significant effect on moderating the influence of dividend policty towards firms value.
PENGARUH PERTUMBUHAN EKONOMI, EFISIENSI DAN LIKUIDITAS TERHADAP PROFITABILITAS PERBANKAN PADA BURSA EFEK INDONESIA Saraswati, Niken; Mulyono, Mulyono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1433

Abstract

A good bank must be efficient because efficiency will increase banking productivity and performance. As an institution that functions for banking intermediation, it must have a healthy financial condition to function properly and gain public trust. The purpose of this study is to examine the effect of Economic Growth, Efficiency and Liquidity on the profitability of banks in the Indonesia Stock Exchange. There are inconsistent research results from previous studies, regarding efficiency, liquidity and economic growth that can affect banking performance. The sample used in this study was 35 banks listed on the Indonesia Stock Exchange. Data processing in this study uses multiple regression with the help of SPSS version 20. The results of the study indicate that Economic Growth has a positive influence on bank profitability, for Efficiency and Liquidity has a negative effect on bank profitability. This research is expected to be useful both for the banking industry in making decisions and the government in making policies.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON INVESTMENT, INVESTMENT OPPORTUNITY SET DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN YANG TERMASUK DALAM JAKARTA ISLAMIC INDEX SELAMA PERIODE 2012 – 2016: The Effect of Current Ratio, Debt to Equity Ratio, Return On Investment, Investment Opportunity Set, and Firm Size On Dividend Payout Ratio in Jakarta Islamic Index During 2012-2016 Period; Pengaruh Current Ratio, Debt to Equity Ratio, Return On Investment, Invesment Opport Mutiarahim, Noery
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1434

Abstract

This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Investment, Investment Opportunity Set, and Firm Size on Dividend Payout Ratio of Companies Listed in Jakarta Islamic Index during 2012-2016 period. This research is using annual report that collected from Indonesia Stock Exchange. The analysis data method used in this research is panel data regression analysis with the Common Effect method. The result show that Current Ratio has no positive effect on Dividend Payout Ratio, Debt to Equity Ratio has negative and significant effect on Dividend Payout Ratio, Return On Investment and Investment Opportuniy Set has no significant effect on Dividend Payout Ratio, and Firm Size has positive and significant effect on Dividend Payout Ratio. Keywords: Dividend Payout Ratio, Current Ratio, Debt to Equity Ratio, Return On Investment, Investment Opportunity Set, Firm Size, Jakarta Islamic Index.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA Rahmini, Restu; Panggabean, Rosinta Ria
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1462

Abstract

Abstract The purpose of this study is to analyse the influence of the Independent Board of Commissioners, Audit Committee, Audit Quality, Managerial Ownership and Dividend Payout Ratio on income smoothing and company size as a control variable. The sample in this study are Property and Real Estate sector companies listed on the Indonesia Stock Exchange (BEI) and Bursa Malaysia (KLSE) in 2014-2017. This study used purposive sampling method, logistic regression analysis, and classic assumption test. Income smoothing can be measured using dummy variables. The results of the analysis show that the variables that affect income smoothing on the Bursa Malaysia are managerial ownership and control variables, namely the size of the companies listed, while the Independent Board of Commissioners, Audit Committee, Audit Quality, managerial ownership, Dividend Payout Ratio and company size have no effect on income smoothing on the Indonesia Stock Exchange securities.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRASI LAPORAN KEUANGAN (PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI TERDAFTAR DI BEI TAHUN 2016-2018) Ramadani, Fazaria; Triyanto, Dedik Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1469

Abstract

ABSTRACT Financial statements presented with equity, ones that are unbiased, provide a genuine information free from all kinds of manipulation, does not mislead or cause disadvantage to users of financial statements. Financial statements will be considered to have high integrity if they provide reliability and other qualities as described in GAAP. A fair and just, reliable financial statements preparation provide users a good basis in the decision making process. The purpose of this study is to determine the effect of independent variables on the dependent variable both simultaneously and partially. Independent variable consists of auditor industry specialization, audit committee, institutional and managerial ownership while the dependent variable consists only of integrity of financial statements. The population in this study contains the infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2016-2018. The companies applied with a purposive sampling method resulting in 117 companies. In this study, descriptive analysis and panel data methods are used along with the help of E-Views 10 software. Based on the sample results, the study shows that auditor industry specialization, independent commissioners, audit committees, institutional ownership and managerial ownership variables simultaneously affect the integrity of financial statements. On the other hand, institutional ownership partially affects the integrity of financial statements in a negative way while auditor industry specialization variable, independent commissioner, audit committee and managerial ownership have no partial effect on the integrity of financial statements. Key words : Auditor Industry Specialization, Independen Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership
THE DIFFERENCE OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY SHARE BEFORE RAMADAN, DURING RAMADAN, AND AFTER RAMADAN: STUDY ON LQ45 COMPANIES LISTED IN BEI PERIOD 2018 - 2019 Muhammad, Brilliant Yudha; yanuarti, ika
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1475

Abstract

Introduction/Main Objectives: This study aims to analyze differences in abnormal return and trading volume activities before Ramadhan, during Ramadhan, and after Ramadhan in LQ45 companies in the period 2018 - 2019. Background Problems: Ramadan anomaly is a strategy that is contrary to the efficient market, because this strategy can produce abnormal returns and high trading volume activity around Ramadan that can be utilized for investment decision making. Novelty: Capital market participants not only see the company's performance in investment decision making, but also see the market anomalies that occur around Ramadan. Research Methods: Samples taken by using purposive sampling as many as 37 companies. The data analysis technique starts with conducting a normality test using Kolmogorov-Smirnov, transforming data, then testing the hypothesis using a paired t-test. Finding/Results: (1) There is a difference in abnormal return before Ramadan and during Ramadan 2019, during Ramadan with after Ramadan 2019, and during Ramadan with after Ramadan 2018. (2) There is no difference in abnormal return before Ramadan and after Ramadan 2019, before Ramadan with during Ramadan 2018, and before Ramadan and after Ramadan 2018. (3) There are differences in trading volume activity before Ramadan during Ramadan 2018, and during Ramadan with after Ramadan 2018. (4) There is no difference in trading volume activity before Ramadan with Ramadan 2019, during Ramadan with after Ramadan 2019, before Ramadan with after Ramadan 2019, and during Ramadan with after Ramadan 2018. Conclusion: Different research results show that the abnormal return reaction and trading volume activity are not consistent with the Ramadan.
PERBANDINGAN HARGA SAHAM DAN TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2017-2018 Nathania, Michaela; Yanuarti, Ika
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1476

Abstract

Manufacturing companies have the main activity that is managing raw materials to become finished goods, in this process manufacturing companies have the potential to produce waste that can harm the environment and also the surrounding community. Awareness to reduce losses is done by carrying out Corporate Social Responsibility activities and disclose them in the company's annual report. This disclosure is very important for companies to improve the company's image in the public and this disclosure is useful for investors in making investment decisions because it reduces information asymmetry that can reduce uncertainty in making investment decisions. The purpose of this study is to determine the comparison of stock prices and trading volume activity (TVA) before and after the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange period 2017-2018. Samples were selected using purposive sampling and secondary data were analyzed using paired sample t-tests. The number of samples in this study were 46 samples of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2018 and made disclosures of Corporate Social Responsibility in 2018 and 2019. The results of this study are (1) there are no differences in stock prices before and after the disclosure of Corporate Social Responsibility 2018, (2) there are differences in trading volume activity (TVA) before and after disclosure of Corporate Social Responsibility 2018, (3) there are differences in stock prices before and after the disclosure of Corporate Social Responsibility 2019, (4) there are differences in trading volume activity (TVA) before and after the disclosure of Corporate Social Responsibility 2019. Keyword: Corporate Social Responsibility disclosure, stock price, Trading Volume Activity (TVA)
PENGARUH RISIKO KREDIT, RISIKO SOLVABILITAS DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA Ritonga, Pardomuan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i1.1495

Abstract

Abstract- This research aims to analyzethe influence of financial risk i.e. credit and solvency risk as long as audit quality on the firm's profitability and implications with earnings quality. This type of research is quantitative. The research population is sub-sectors of general insurance listed in the Indonesia Stock Exchange in 2014-2018. The sampling method using purposive sampling technique is counted 10 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that financial risk has significant effect simultaneously on the profitability of firms as long as financial risk and audit quality has no significant effect simultaneously on the earnings quality. The partial test results showed that solvency risk and audit quality have a negative effect while credit risk has no significant effect to the profitability of firms. However, credit and solvency risk as long as audit quality have no indirect effect to the earnings quality through profitability of firms. Keywords: solvency risk, profitability of firms, earnings quality value
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI 2015-2017) Lie, Maria Jeannifer; OSESOGA, MARIA STEFANI
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i1.1509

Abstract

Abstract- The objective of the research is to obtain empirical evidence of the effect of Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership towards Dividend Payout Ratio. Companies need to know any factors to determine the optimal dividend policy. The sample in this research is selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The total amount of sample in this research is 13 firms which is registered as manufacturing sector in BEI for the year 2015-2017; published financial reports using Rupiah currency; audited by independent auditor; published financial reports for January 1 until December 31 periods, have positive net income, declared cash dividend, did not do stock split/ reverse stock split; and have managerial ownership on shareholders structure. The result of this research are Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership simultaneously has significant effect towards Dividend Payout Ratio. Partially, variable Return on Assets, and Managerial Ownership have positive significant effect on Dividend Payout Ratio. While Current Ratio and Debt to Equity Ratio does not have significant effect towards Dividend Payout Ratio.
RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS Sumarna, Alfonsa Dian
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1516

Abstract

Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company's sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant's skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed. . Keywords: Professional Accountant, Information Technology, Competency, Accounting

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