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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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THE DETERMINANTS OF MALUS ON REGIONAL DEVELOPMENT BANK IN INDONESIA Medinda, Rana Syifa; Febrianto, Rahmat
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2921

Abstract

Abstract” This study is based on the Indonesian Financial Service Authority since 2015 regulates that banks must have a policy to defer, or to clawback, or combination of both the variable compensation paid to bank's executive. Since the Indonesian Financial Authority allows banks to choose their compensation scheme, this study is to investigate the factors that influence the choice of the policy. Our study is among few studies that investigate this area because the regulation was enacted in 2017. Data are collected from Regional Development Bank in Indonesia that report their compensation policy since 2017 to 2019. We test financial and nonfinancial factors that may determine the choice of compensation policy. Banks with lower net interest margin tend not to choose malus. The similar conclusion is also given by the variable board of commissioner's tenure. However, commissioner's remuneration suggests a positive relationship with the propensity to choose malus other than other type of compensation policies. We find that net interest margin, board of commissioners tenure, and remuneration of executives are related to choice of clawback or malus. Future researchers may focus on the effect of corporate governance related to local governments-owned banks and remuneration provisions. Keywords: Clawback; Compensation; Corporate Governance; Holdback; Malus
PENGARUH DEBT TO EQUITY RATIO, PRICE EARNING RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE TERHADAP RETURN SAHAM SELAMA MASA PANDEMI COVID-19 (STUDI PADA PERUSAHAAN YANG AKTIF TERDAFTAR DALAM LQ45 TAHUN 2019-2021) Mayasari, Desy; Syaipudin, Usep
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2941

Abstract

Abstract” The existence of Covid-19 caused the economy in Indonesia to become unstable, this caused the performance of the LQ45 stock index to experience a decline. This study's goal was to examine how financial ratios affected stock returns during the Covid-19 pandemic. The population of this study is the LQ45 Index which is found on the Indonesia Stock Exchange in 2019-2021 with a total of 54 companies. The samples used were 25 companies selected using purposive sampling method. This study uses secondary data obtained from annual reports published on the official website of the Indonesia Stock Exchange and the company's official website. Data analysis techniques use descriptive statistics and panel data regression. The results of this study indicate that the Debt to equity ratio (DER) and price earning ratio (PER) partially have no effect on stock returns. Meanwhile, earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Simultaneous test results show that the Debt to equity ratio (DER), price earning ratio (PER), earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Keywords: Debt to Equity Ratio (DER); Earnings per Share (EPS); Price Earning Ratio (PER); Price to Book Value (PBV); Stock Returns
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santioso, Linda
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3104

Abstract

Abstract – This study aims to analyze the effect of good corporate governance, capital adequacy ratios, and Indonesian bank interest rates on company financial performance. This study used a purposive sampling method with 31 banking companies listed on the Indonesia Stock Exchange in 2018-2020. The Smart Pls 3.0 application is used in this study's data processing. The results of this study indicate that good corporate governance has a positive and significant effect on financial performance, the capital adequacy ratio has a positive but not significant effect on financial performance, and Indonesian banking interest rates have a negative but not significant effect on financial performance. In managing banking companies, trust plays an important role where through good corporate governance investors believe that their investments can be protected and investor rights can be properly maintained. In addition, through the adequacy of capital owned by banks, when there is an economic shock, even if they experience a loss, banking companies can still survive to bear losses, this has been proven when the Covid 19 pandemic hit, Indonesian banking companies could survive and even still grow well. Policies or regulations require that when transactions between customers and banks such as loans, deposit openings, interest rates on savings always include if there is a change in Indonesian bank interest rates, all transactions will change accordingly so that the financial performance of the banking sector does not have a major influence on Indonesian bank interest rate policy. Keywords: Financial Performance; Good Corporate Governance; Capital Adequacy Ratio; Indonesian Bank Interest Rate
PENGARUH TAX AMNESTY, TAX JUSTICE, TAX MORALE, TERHADAP TAX COMPLIANCE DENGAN TINGKAT KEPUASAN SEBAGAI VARIABEL INTERVENING Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3105

Abstract

Abstract - The 2022 tax revenue target has indeed been met, even exceeding the target set by the ministry of finance. Realization of tax revenue reached IDR 2,034.5 trillion or 114% of the Presidential Decree 98/2022 target of IDR 1,784 trillion, growing 31.4% from the 2021 realization of IDR 1,547.8 trillion. Is this target achieved because taxpayer compliance is increasing in Indonesia! When we examine it more deeply, where the tax target is met is due to the increase in world commodity prices which boost tax revenues and downstream mining materials such as nickel and others. The purpose of this research is to obtain empirical evidence regarding the effect of tax amnesty, tax justice, tax morale on tax compliance through the level of taxpayer satisfaction as mediation. By distributing questionnaires to 120 taxpayers, a sample was chosen using the purposive sampling approach and primary data. The Smart PLS 3.0 program assists with this data processing. The results of the study are as follows Tax Amnesty (X1) has a positive and significant effect on the level of satisfaction (Z), Tax Amnesty (X1) has a positive but not significant effect on Tax Compliance (Y), Tax Justice (X2) has a positive but not significant effect on Level of Satisfaction (Z), Tax Justice (X2) has a positive and significant effect on Tax Compliance (Y), Tax Morale (X3) has a positive but not significant effect on the level of service satisfaction (Z), Tax Morale (X3) has a positive effect but not significantly to tax compliance (Y), level of service satisfaction (Z) has a positive and significant effect on tax compliance (Y), Tax Amnesty (X1), tax Justice (X2), Tax Morale (X3) indirectly, does not significantly affect Tax Compliance (Y), through the level of service satisfaction (Z). From the empirical results above, it shows that taxpayer compliance is obtained from actions to increase tax justice and the level of service satisfaction, meaning that justice and the level of satisfaction felt by taxpayers in paying taxes will make tax evasion actions always avoidable. They consciously and voluntarily pay taxes because taxes are imposed fairly and it is easy to pay taxes. Meanwhile, the tax amnesty and tax morale programs, even after being moderated by the level of service satisfaction, although they have a positive effect, still cannot increase tax compliance. This might happen due to the impact of the Covid 19 pandemic which has made a mess in the world of business or the economy, so that taxpayers are again carrying out tax evasion. Keywords: Tax Amnesty; Tax Justice; Tax Morale; Tax Compliance; Level of Satisfaction
FIRM VALUE ANALYSIS IN INDONESIA MANUFACTURING COMPANIES Falisca, Falisca; Osesoga, Maria Stefani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3112

Abstract

Abstract - The objective of this research is to obtain empirical evidence regarding the effect of firm size, dividend policy, profitability, and leverage on firm value. Firm value is very important because it reflects the company's performance which can affect investors' and creditors' consideration for economic decision-making. The object of this study is manufacturing companies listed on Indonesia Stock Exchange for the period 2017-2020. The sample taken for this study was 24 companies based on the purposive sampling method and data was analyzed by using the multiple linear regression method. The results of this research are firm size, dividend policy, and profitability have a positive significant effect on firm value, while leverage has no effect on firm value. This study proves that asset efficiency has a major influence in determining firm value of manufacturing companies. Thus, companies must increase the effectiveness of assets in their operating and investment activities. Keywords: Dividend Policy; Firm Size, Firm Value, Leverage, Profitability
KOMPETENSI PEGAWAI, SISTEM INFORMASI, BUDAYA ORGANISASI, KUALITAS PEMERIKSAAN KEBERATAN DI BIDANG KEPABEANAN: PERAN MODERASI KEPEMIMPINAN Arwianto, Yusuf Dwi; Firmansyah, Amrie; Iskandar, Iskandar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3127

Abstract

Abstract” This study aims to examine the effect of employee competence, information systems, and organizational culture on the quality of customs objection examination with leadership as a moderating variable. The type of research used in this study is correlational with a quantitative approach. Data were collected using a questionnaire method and analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) analysis. The results showed that employee competence and organizational culture had no effect on the quality of objection examinations in the customs sector, while the information system had a positive effect on the quality of objection examinations in the customs sector. Furthermore, the interaction of leadership and employee competence actually has a negative effect on the quality of objection examinations, but it does not strengthen the positive influence of information systems and organizational culture on the quality of objection examinations in the customs sector. Keywords: Competence; Information Systems; Organizational Culture; Leadership; Examination Quality
ENTERPRISE RISK MANAGEMENT DAN KUALITAS LABA: PERAN DARI KOMPETENSI AUDIT INTERNAL Kurniawan, Budi; Iskandar, Donant Alananto; Rahmanto, Basuki Toto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3133

Abstract

Abstract - There is debate whether ERM can improve the quality of financial reporting information or not. This study aims to examine the effect of the level of ERM disclosure on the quality of company earnings which is then moderated by internal audit competence. The sample of this study are companies listed on the Indonesia Stock Exchange during 2019 except for financial sector companies. The results of this study show that the level of ERM disclosure has no effect on earnings predictability, earnings smoothing, and earnings volatility. In addition, internal audit competency moderation does not affect the relationship between the level of ERM implementation and earnings quality as measured by earnings predictability, earnings smoothing, and earnings volatility. The implication of this research is that stricter policies will encourage companies to implement ERM better. Future research can test the level of ERM implementation using a case study approach. Keywords: Enterprise Risk Management; Implementasi ERM; Kualitas Laba; Earnings Predictability; Earnings Smoothing; Earnings Volatility; Kompetensi Audit Internal.
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA) Pratiwi, Anthonia Ditha Sendy; Sinaga, Klemensia Erna Christina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3162

Abstract

Abstract” This study aims to determine the effect of Motivation, Tax Knowledge, and Tax Sanctions on Tax Compliance in the Yogyakarta Primary Tax Service Office. The purpose of this research is motivated by the low compliance of individual taxpayers in fulfilling their obligations in the field of taxation. This research was conducted using a quantitative approach. The research data is in the form of primary data and data collection is carried out by distributing questionnaires to individual taxpayers in the Region of the Yogyakarta Primary Tax Service Office. The sampling technique used probability sampling with a sample size of 125 respondents. Data analysis technique using multiple linear regression analysis method. The conclusion of this study shows that Tax Motivation and Knowledge have an effect on Tax Compliance, while Tax Sanctions have no effect on Tax Compliance in the Region of the Yogyakarta Primary Tax Service Office. It is known from the Tax Motivation and Knowledge that it has a t count > t table with a significant value <0.05, which means that with an increase in Tax Motivation and Knowledge owned by each taxpayer, it will also increase tax compliance. Tax sanctions have a value of t count < t table with a significant value > 0.05 which indicates that administrative sanctions and criminal sanctions given to taxpayers do not cause a deterrent effect in tax compliance. Keywords: Motivation; Knowledge; Sanctions; Compliance; Taxes
THE DRIVING FACTORS FOR INVESMENT IN STOCK RETAIL INVESTORS DURING PANDEMIC COVID-19 IN INDONESIA Tamara, Dewi; Prasetyo, Bayu; Saputra, Dimas Agung; Sofyan, Sofyan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3163

Abstract

Abstract - The covid-19 pandemic during 2020-2021 drove the economic uncertainty and stock retail investment in Indonesia. However, the stock retail transaction increased significantly during pandemic. The paper investigates the determinant factors of stock retail investor behaviour. Pandemic Covid-19 made people work from home and stay at home. Work from home with long hours at the computer made people interested in investing in the stock market. A high number of investors led by phenomenon referred to as herding by certain individuals or groups that are tempting to joint invest came from influencers or public figures. This study combines Theory Planned Behavior (TPB) and Technology Acceptance Model (TAM) to uncover the decision investment from retail investors. The novelty of the research is herding behavior as an antecedent of the decision. Online survey method is distributed through social media, email, and personal messages. The study is able to collect 116 respondents. The data will be analyzed using PLS – SEM. The research found that planned behavior does not significantly affect the investment behavior, while variables from TAM do significantly affect the investment decision. The study concludes that variables from TAM influenced the investment decision. The limitation is the herding behavior does not influence investor decision in stock market. The implication of the research is that retail investors are still interested in investing in stock. Technology indeed is an enabler for the stock trading process, although it seems investors prefer offline processes. Keywords: Retail Investors; Attitude towards Behavior; Behavioral Control; Ease of Use of Digital Platforms; Herding Behaviour
THE DETERMINATIONS OF WILLINGNESS TO PAY TAXES Tajuddin, Eva Rianti Tenri Ajeng; Eforis, Chermian
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3186

Abstract

Abstract – This research aims to provide empirical evidence about the effect of knowledge of tax regulations, awareness of paying taxes, perception of tax system effectiveness, and quality of tax authorities' services toward a willingness to pay taxes. The object of this research is non-employee individual taxpayers registered at the tax service office in Jakarta and Banten. The sampling technique used is non-probability sampling with a convenience sampling method. This study uses primary data, personally administered questionnaires, and electronic and online questionnaires as data collection techniques. There are 138 questionnaires distributed, 131 returned questionnaires, and only 100 questionnaires that can be processed in this study using the multiple linear regression method. The result of this research is only knowledge of tax regulations has a significant positive effect on willingness to pay taxes. Awareness of paying taxes, perception of tax system effectiveness and quality of tax authorities services has no effect on willingness to pay taxes. Our findings indicate that the key point to increase willingness of taxpayer is with increase their knowledge of tax regulations without having to go to tax office or authority's services. Keywords: Awareness; Knowledge; Perception; Services; Willingness.

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