Jurnal ULTIMA Accounting
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.
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405 Documents
<![CDATA[ANALYSIS ON FACTORS THAT AFFECT STOCK PRICE: A STUDY ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES AT INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Chandra, Cindy Novita]]>;
<![CDATA[Osesoga, Maria Stefani]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.1933
<![CDATA[Abstract” This study expects to determine the impact of Earnings Per Share (EPS), Current Ratio, Return On Asset (ROA), and Debt to Equity Ratio (DER) towards stock price of property and real estate firms. The samples consist of 37 property, real estate and building construction companies that were listed in Indonesia Stock Exchange period 2017–2019. Samples criteria were: listed on Indonesian Stock Exchange during 2017–2019; did not suspend by Indonesian Stock Exchange; published financial statements during 2017 – 2019; had closing date on December 31th, using Rupiah as reporting currency and published audited financial statement; have positive income; and did not do share splits and stock reverse during 2017 – 2019. The data was analysed by using multiple regression method. The result of this study are: EPS has positive significant impact to stock price, Current Ratio has no positive impact to stock price, while ROA and DER have negative significant impact to stock price. All the independent variables had significant impact on stock price simultaneously. Keywords: Current Ratio; DER; EPS; ROA; Stock Price]]>
<![CDATA[PENGARUH OPPORTUNISTIC BEHAVIOUR, LEVERAGE, FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT ]]>
<![CDATA[Alfina, Claudy]]>;
<![CDATA[Sambuaga, Elfina Astrella]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.1947
<![CDATA[Abstract” The purpose of this study is to examine the effect of opportunistic behavior, leverage, financial distress on earnings management. Samples were obtained from non-financial companies that reported financial reports in a row from 2010-2019 with a purposive sampling method, so as to obtain data as much as 232 observations. Earnings management is measured using the Kothari (2005) model, opportunistic behavior consisting of free cash flow (FCF) as measured by the Lehn & Poulsen method (1989) and profitability as measured by Return on Assets (ROA), leverage is measured by Debt Ratio and financial distress. measured by Zmijewski's (1984) model during the study period. Data were tested using multiple linear regression through the STATA program. The results showed that opportunistic behavior as proxied by profitability can increase managers' motivation towards earnings management, as well as leverage. However, opportunistic behavior as proxied by free cash flow is not in accordance with predictions, while financial distress has no significant effect on earnings management. Keywords: Earnings Management; Opportunistic Behaviour; Leverage; Financial Distress; Zmijewski Model]]>
<![CDATA[INOVASI PEMBELAJARAN AKUNTANSI DI YOUTUBE MENYONGSONG INDONESIA EMAS 2045 ]]>
<![CDATA[Suharsono, Agus]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.1954
<![CDATA[Abstract ” Indonesia is currently launching an era of demographic bonuses in which the productive population is more dominant than the non-productive population. They are the golden generation that will realize Indonesia Golden 2045. The subject of this research is about innovation in accounting learning to realize the educational goals of 2020, namely capacity building, modernization of the learning process with the use of technology, strengthening services, easy access, and can be felt by all levels of society. The method used is qualitative, data in the form of accounting learning videos on YouTube which are analyzed logically-inductively and then presented descriptively. The results of the study note that there is already an accounting learning video on YouTube but its nature is scattered so that it cannot be used as a complete learning medium for this purpose it is necessary to collaborate with several parties to create an integrated Accounting Learning account and complete one course in accordance with the established curriculum. In order for the video display to suit the tastes of the learner, the making involves students across campus. A complete accounting learning video can be used as a learning media with a blended learning system so that face-to-face meeting is more effective for practice and case studies. Keywords: Accounting Learning; Millennial Generation; YouTube; Indonesia Gold 2045.]]>
<![CDATA[PENGARUH EARNINGS MANAGEMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP EXPENSE STICKINESS ]]>
<![CDATA[Hananto, Hari]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.1982
<![CDATA[Abstract”Expense stickiness is the thickness of the charge showed a response asymmetric load behavior towards a change in activity, ie when the activity decreases the burden will decline more slowly than when the activity increases. If a company's activity has decreased but also followed the rapid decline in the cost, also has been called Decrease expense stickiness, researchers predict there are motivation of management to manage earnings. The existence of good corporate governance, that with good corporate governance activities of companies that declined to follow a decreasing cost also for their efficiency on costs. It was concluded that good corporate governance also affects decreasing expense stickiness, although not as strong earnings management.The purpose of this study was to examine the pattern of expense stickiness whether companies in Indonesia tend to earnings management or good corporate governance to increase corporate profits. The population used in this study are all non-financial entities listed on the Indonesia Stock Exchange (BEI) in the period 2014-2015. To see the effect of earnings management to use variable expense stickiness total log administration and operational expense (SGA). As for the influence of good corporate governance to use variable expense stickiness total log administration and operational expense (SGA) or the FACT which is a variable of good corporate governance.The results of this study found that companies using earnings management do not lower the expense stickiness. This shows that company management directs the achievement of performance through real activities management rather than just accrual recognition of performance. As for good corporate governance tends to decrease the stickiness expense, prove that GCG is able to oversee management activities in managing the company. Asymmetric/ opportunistic management actions can be reduced through the effectiveness of the GCG mechanism. Keywords: Corporate Governance; Earnings Management; Expense Stickiness.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERUBAHAN LABA ]]>
<![CDATA[Eforis, Chermian]]>;
<![CDATA[Lijaya, Setyani Metta]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.2009
<![CDATA[Abstract” Profit is one of company's performance indicator and it will give good signal to investor when it increases. Based on previous studies, there are some financial ratios that have effects toward change in profit such as current ratio, return on asset (ROA), total asset turnover (TATO), and debt to asset ratio (DTA). This research aims to find the effect of current ratio, ROA, TATO and DTA towards change in profit. Manufacturing companies in the consumer goods industry which is listed on the Indonesia Stock Exchange (BEI) from 2016-2019 is the object of this research and purposive sampling as a sampling method. There are several criterias for sample selection such as published an audited financial statement for 4 years consecutive in 2016-2019; using Rupiah as a currency report in Financial statement; and has profit for 4 years consecutive in 2016-2019. There are 27 companies that meet all the criterias. The result of this research were (1) current ratio and debt to total asset had no significant effect towards changes in profit, (2) return on asset had a positive significant effect towards changes in profit, (3) total asset turnover had a negative significant effect towards changes in profit. Current ratio has no significant effect due to gain of intangible assets, gain of unrealized foreign exchange and financial income. The reason for debt to total asset is because the increase of liability is in line with the increase of asset, especially fixed assets. When fixed assets expand, total sales have increase along with profit change Keywords: Changes in Profit; Current Ratio; Debt to Asset Ratio; Return on Asset; Total Asset Turnover]]>
<![CDATA[PEMILIHAN METODE AKUNTANSI PENILAIAN INVENTORI DAN VARIABEL YANG MEMPENGARUHINYA ]]>
<![CDATA[Yahya, Adibah]]>;
<![CDATA[Syavaat, Muhammad Farhan]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i2.2026
<![CDATA[Abstract” Business activities or running a company must be calculated carefully, so that the company's goal of making a profit can be realized. The amount of profit earned by the companycan be affected by the amount of the cost of goods sold. Companies can adjust the amount of the cost of goods sold so that it is not too large by choosing the inventory valuation accounting method. The accounting methods for valuation of inventories are recognized based on PSAK 14, namely the average method and the FIFO method. This research was conducted to determine the effect of company size, Current Ratio, and leverage on the selection of accounting methods for inventory valuation in manufacturing companies and trading companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach and the type of data used is secondary data. The research population is the financial statements of manufacturing and trading companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling, Logistic regression analysis is a data analysis method used in this study. This study provides the result that company size has a negative effect on the choice of accounting method for inventory valuation in manufacturing companies, while trading companies do not have a significant effect. The choice of accounting method for inventory valuation is not influenced by Current Ratio and leverage in both manufacturing and trading companies. Keywords: Company Size; Current Ratio; Inventory Valuation Accounting Methods; Leverage]]>
<![CDATA[APAKAH AGRESIVITAS PAJAK MENURUNKAN TINGKAT KEINFORMATIFAN LABA PERUSAHAAN? ]]>
<![CDATA[Pamungkas, Pria Aji]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.2029
<![CDATA[Abstract” This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness]]>
<![CDATA[THE EFFECT OF FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENT IN ASIA PACIFIC COMPANIES ]]>
<![CDATA[Sihombing, Tanggor]]>;
<![CDATA[Cahyadi, Celine Celiana]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.2031
<![CDATA[Abstract - This study aims to determine how the influence of fraud diamonds in detecting fraudulent financial statements in companies in Asia-Pacific listed in S&P in 2017-2019. The study used a purposive sampling method with a total population of 228 companies with a sample of 78 companies and used the STATA program for analysis. The results of the hypothesis testing carried out were that the pressure on financial stability had an effect on fraudulent financial statements with a significant level of 0.000 which was smaller than the significant level in this study which was 0.0101 so that it is accepted with the understanding that financial assets in the company have an effect on committing fraud, the opportunity for the nature of industry to affect the fraudulent financial statement with a significant level of 0.001 where smaller than the significant level in this study which is 0.01 so it is accepted with the understanding that warehouse inventory can be a trigger for someone to commit fraud, the rationalization of total accruals has an effect on fraudulent financial statements with a significant level of 0.003 which is smaller than the significant level in this study which is 0.01 so it is accepted with the understanding that the total accruals owned by the company have an impact because someone can commit fraud by falsifying total accruals, and the ability to use a dummy has no effect on fraudulent financial statements with a significant level of 0.295 which is greater than the significant level in this study which is 0.01 so that it is rejected with the understanding that the change of directors is not a factor in someone committing fraud. Keywords: Financial Stability; Nature of Industry; Rationalization; Capability; Fraudulent Financial Statement]]>
<![CDATA[ANALISIS FINANCIAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN KEBIJAKAN DIVIDEN: Bahasa Indonesia ]]>
<![CDATA[Jaunanda, Meiliana]]>;
<![CDATA[Cunny, Ivana]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i2.2050
<![CDATA[Abstract - This study discusses to insight investors and companies on how to assess the company's prospects for the longterm in terms of section liquidity, profitability, leverage and dividend policy on firm value.. The financial ratios used in the study include Current Ratio, Return on Assets, and Debt to Equity Ratio. Firm value is proxied by Tobin's Q, and the moderating variable, namely Dividend Policy, is proxied by Dividend Payout Ratio. This research uses manufacturing companies that distribute positive dividends listed on the IDX during the 2017-2019 period and data obtained from S&P Capital IQ. There are 58 companies sampled in the study. The results obtained are (a) CR has no significant effect on Tobin's Q because the significant value is 0.206, (b) ROA and DER have a significant effect on Tobin's Q because the significance value of ROA and DER is 0.000, (c) DPR can moderate the relationship between CR and Tobin's Q because the significant value of DPR*CUR is 0.001, (d) DPR cannot moderate the relationship between ROA and Tobin's Q because the significant value of DPR*ROA is 0.351, (e) DPR can moderate the relationship between DER and Tobin's Q because the significant value of DPR*DER is 0.006. Keywords: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio; Firm Value; Return on Asset,]]>
<![CDATA[DETERMINANTS OF EFFECTIVENESS REPAYMENT APPS AT P2P LENDING PLATFORM DURING COVID 19 PANDEMIC IN INDONESIA ]]>
<![CDATA[Kurniasari, Florentina]]>;
<![CDATA[Utomo, Prio]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.2094
<![CDATA[Abstract” The advance of technology development today brings an innovation in the financial industries all across the world, including in Indonesia. The financial technology continues to emerge from the sector of payment, investment and loans online or as we are familiar with the term P2P Lending platform. But, the growth of this business had a challenge when the Covid-19 Pandemic hit the country in the early 2020. The P2P lending platform experienced the first highest default rate due the difficulties of the SME's as its major customers' in repaying their loans. The purpose of this research is to analyze the determinants of effectiveness repayment apps for ultra-micro segment on P2P platform in Indonesia. As a quantitative research, primary data were collected through questionnaire answered by 133 respondents who were borrower of the P2P lending platform. The data collection was furthered processed statistically using Structural Equation Method (SEM). The study showed that the repayment decision had significantly influenced by perceived usefulness, perceived ease of use, perceived risk and information quality. Information quality itself had the highest influenced among others. Keywords: Perceived Usefulness; Perceived Ease of Use; Information Quality; Perceived Risks; Repayment Decision; Repayment Apps]]>
