cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Johny Natu Prihanto
Contact Email
johny.natu@umn.ac.id
Phone
-
Journal Mail Official
ultimaaccounting@umn.ac.id
Editorial Address
-
Location
Kota tangerang,
Banten
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
 33   34   35   36   37 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2177

Abstract

Abstract - The tax target from the government has never been achieved, previous research has shown inconsistencies between researchers, and the economic sector has declined due to the COVID-19 pandemic. Whether the current state of the COVID-19 pandemic will produce consistent or inconsistent results if research is carried out on compliance with fulfilling obligations in paying taxes. The purpose of this study is to obtain empirical evidence regarding the effect of understanding tax regulations, tax sanctions, and service of tax officials on taxpayer compliance with risk preference as a moderating variable. This study used 104 samples through simple random sampling method. The data used is primary data in the form of questionnaires distributed to individual taxpayers in Jakarta. Data processing in this study using the Smart Pls3 program. The results showed that prior to moderating the understanding of tax regulations and services of tax officials had an effect on taxpayer compliance, while tax sanctions had no effect on taxpayer compliance. After moderating with the risk preference variable statistically resulted in the understanding of tax regulations, the service of the tax authorities strengthened even though it had very little effect on taxpayer compliance. Meanwhile, the tax sanctions variable could not predict positively on taxpayer compliance, meaning that the risk preference variable was not statistically proven to be able to moderate . From the empirical results above, it shows that the Directorate General of Taxes should focus more on providing education, socialization in an effort to increase the understanding of taxpayers so that awareness arises in paying taxes and participating in mutual cooperation in building the Indonesian nation to achieve mutual prosperity. Keywords: Risk Preference; Taxpayer Compliance; Tax Sanctions; Tax Service Officers; Understanding of Tax Regulations
APAKAH SKEPTISISME PROFESIONAL, KOMPLEKSITAS TUGAS DAN TEKNIK AUDIT BERBANTUAN KOMPUTER BERDAMPAK TERHADAP KUALITAS AUDIT? Sari, Yuliana; Kurniawati, Kurniawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2221

Abstract

Abstract - A quality audit is the ultimate process that the auditors wants to achieve. Auditors must continuiously improve audit quality to maintain the trust of stakeholders. This study aims to find out if professional skepticism, task complexity, and computer-assisted audit techniques have an impact on audit quality. This research model used to analyze data is Structural Equation Modelling (SEM). Research data is the primary data obtained from 67 respondents of external auditors from Public Accounting Firm in the DKI Jakarta Region. The result showed that professional skepticisim and computer assisted audit technique had a significant and positive influence on audit quality, while the complexity of the task had no significant effect on audit quality. The results of this study encouraged the Public Accounting Firm to consider the use of technology as one of the aspects that can improve the quality of audit and synergy it with the profesional skepticism. Keywords: Audit Quality; Computer Assisted Audit Technology; Professional Skepticism; Public Accounting Firm; Task Complexity
ANALYSIS OF THE EFFECT OF CAPITAL EXPENDITURE, BUSINESS RISK, AND PROFITABILITY ON THE CAPITAL STRUCTURE OF COMPANIES ON PROPERTY INDUSTRY Sihombing, Tanggor; Susanto, Steven Arfin
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2251

Abstract

Abstract – The objective of this research is to test whether capital expenditure, business risks, and profitability will affect a company's capital structure. The company under study runs in the real estate and property industry which listed on Indonesia Stock Exchange in 2013-2019. The purposive sampling method is used in this research. The sampling data involved 30 companies for 7 years consecutively starting from 2013-2019. In this research, there is one dependent variable, i.e., capital structure, while there are three independent variables, i.e., capital expenditure, business risks, and profitability. This research used multiple linear regression data. Besides that, the data samples are already tested by using the classic assumption method, starting from the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Based on the research, the capital expenditure and business risks are not affecting the company capital structure in the real estate and property industry. However, profitability has a significant negative impact on the company's capital structure. Keywords: Business Risk; Capital Expenditure; Capital Structure; Profitability
PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Murthi, Silvia Nur Krishna; Subaki,, Ahmad; Sumardi, Sumardi,
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2294

Abstract

Abstract” This study aims to determine the effect of Sales Growth, Accounts Receivable Turnover, Inventory Turnover, Company Size and Leverage on Profitability of Food and Beverage Sector Companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary or quantitative data. The variables studied were Sales Growth, Accounts Receivable Turnover, Inventory Turnover, Company Size and Leverage on Profitability. The sample used was 8 companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Determination of sample selection using purposive sampling and data processing method using multiple linear regression analysis. The results showed that partially the sales growth variable, accounts receivable turnover, had no significant effect on the profitability variable (ROA), the inventory turnover variable and company size had a significant negative effect on the profitability variable (ROA). While the leverage variable (DER) has a positive and significant effect on the profitability variable (ROA). Simultaneously, the variables of sales growth, accounts receivable turnover, inventory turnover, company size and leverage (DER) have a significant and significant effect on the profitability (ROA) variable. The ability of the independent variable in explaining the dependent variable can be seen from the analysis of the coefficient of determination R2 of 0.359%. This means that only 35.9% profitability (ROA) which can be explained by the variables of sales growth, receivables turnover, inventory turnover, company size and leverage (DER). While the remaining 64.1% is explained by other variables that are not included in this study. Keywords: Accounts Receivable Turnover; Company Size; Inventory Turnover; Leverage; Sales Growth
PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PERILAKU PENGAMBILAN RISIKO Itan, Iskandar; Devina, Devina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2306

Abstract

Abstract” The goal of this research is to look into the impact of ownership concentration, managerial ownership, and corporate governance on corporate risk-taking using stock return volatility. This study's methodology is a quantitative approach that uses simple linear regression models and panel data. The sample for this study consists of manufacturing sector companies that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The purposive sampling method obtained 137 companies and 679 data for the sample. As a result, ownership concentration and corporate governance have negative and significant effects on corporate risk-taking, whereas managerial ownership has no significant effect. This study demonstrates that firms take significantly less risk when they have more concentrated ownership and good corporate governance. Keywords: Corporate Governance; Ownership; Risk-taking
PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI Sari, Intan Permata; Tjandra, Timothy; Firmansyah, Amrie; Trisnawati, Estralita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2376

Abstract

Abstract” The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statements of manufacturing companies that focus on the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling totaling 104 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that the independent commissioner is positively associated with earnings management, while the audit committee and operating cash flow are not associated with earnings management. The Indonesian Financial Services Authority needs to improve the rules for implementing corporate governance and monitoring the implementation of the corporate governance structure, and coordinating with the Indonesian Institute of Accountants to improve disclosure of information in financial statements. Keywords:, Audit Committee; Earnings Quality; Independent Commissioner; Operating Cash Flow
PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK Louis, Nadya Regina; Ariyanto, Stefanus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2395

Abstract

Abstract - The aim of this study is to examine the taxpayer perception on the digitalization of tax reporting system using e-filing application in Tangerang area. The study uses usefulness, user satisfaction, ease of use and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using convenience sampling method consist of 106 respondents in Tangerang area, analysed using multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception have significant impact on taxpayer perception on using e-filing system, while ease of use and security/confidentiality perception don't have significant impact on taxpayer perception on using e-filing system. Keywords: E-Filing; Tax Digitalization; Taxpayer Perception
CORPORATE ENVIRONMENTAL DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND CORPORATE GOVERNANCE STRUCTURES ON FIRM VALUE Ardillah, Kenny; Chandra, Zelindio
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2407

Abstract

Abstract - Each company seeks to increase the value to increase shareholder prosperity by implementing operations that pay attention to social and environmental aspects. This research aims to prove the effect of corporate environmental disclosure, environmental performance, and corporate governance structure (managerial ownership and audit committee) on firm value. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019 as many as 141 companies. Sample The sampling method used in this study was purposive sampling with a total sample of 17 companies with 85 data. The data analysis method in this study used multiple linear regression with an alpha significance level of 5%. The results showed that the company's environmental disclosure and environmental performance had a significant positive effect on firm value. On the other hand, corporate governance structures such as audit committees do not affect firm value, and managerial ownership significantly affects firm value. From this research, investors can be more relevant to choosing investment decisions wisely and describing the company's financial and non-financial conditions according to the firm value inside and outside the company. Keywords: Audit Committee; Corporate Environmental Disclosure; Environmental Performance; Firm Value; Managerial Ownership
BOARD OF DIRECTORS, CEO EXPERIENCE, CEO TENURE IN THREE REAL EARNINGS MANAGEMENT MEASUREMENT APPROACHES Sonda, Michelle; Sutrisno, Paulina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2710

Abstract

Abstract” This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings management proxies into three test models, abnormal production and abnormal discretionary expenditure (REM1); abnormal operating cash flow and abnormal discretionary expenditure (REM2); abnormal operating cash flows, abnormal production and abnormal discretionary expenditure (REM3). The three categories of real earnings management are intended to assess the robustness of the test results. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2020. Fifty-eight manufacturing companies meet the sampling criteria so the total sample data obtained is 174. The data of this study were analyzed using random effect panel data. This study's results indicate that profitability negatively affects real earnings management in all real earnings management testing categories. Board of directors, CEO experience, CEO tenure, and company age do not affect real earnings management. The research implies developing knowledge about the factors that influence real earnings management. This study provides empirical evidence that the company's ability to generate high profits can reduce the impetus of company management to perform real earnings management. The findings of this study have implications for investors as a consideration in making decisions that the company's ability to generate profits is a positive indication that the company has good prospects in the future and can reduce the impetus for real earnings management. Keywords: Board of Directors; CEO Experience; CEO Tenure; Profitability; Real Earnings Management
THE EFFECT OF CORPORATE GOVERNANCE STRUCTURES, ENVIRONMENTAL PERFORMANCE, AND MEDIA COVERAGES TO CARBON EMISSIONS DISCLOSURE Ardillah, Kenny; Rusli, Yohanes Mardinata
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2716

Abstract

Abstract ” Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure

Page 35 of 41 | Total Record : 405

 33   34   35   36   37 

Filter by Year

2009 2025


Reset
Filter By Issues
All Issue Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi  Vol 11 No 2 (2019): Ultimaaccounting Vol 11 No 1 (2019): ULTIMA Accounting Vol 11 No 1 (2019): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): ULTIMA Accounting Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting Vol 8 No 2 (2016): ULTIMA Accounting Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): ULTIMA Accounting Vol 8 No 1 (2016): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): ULTIMA Accounting Vol 7 No 1 (2015): ULTIMA Accounting Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): ULTIMA Accounting Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): ULTIMA Accounting Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): ULTIMA Accounting Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting Vol 4 No 2 (2012): ULTIMA Accounting Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): ULTIMA Accounting Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): ULTIMA Accounting Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 2 No 2 (2010): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 2 No 1 (2010): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 2 No 1 (2010): Ultima Accounting Vol 1 No 1 (2009): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 1 No 1 (2009): Ultima Accounting More Issue