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Jurnal ULTIMA Accounting

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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.

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Articles 402 Documents

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Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan Renaldy Lukiman; JB Widodo Lestarianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees. Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.

Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay Charviena Charviena; Elis Tjhoa
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this study was to obtain empirical evidence about the effect of company size, profit or loss, solvability, age of company, classification of industry, and public accounting firm size towards audit delay. In this study, company size was measured by log total asset, profit or loss measured by company’s operational profit or loss, solvability measured by total debt to total asset (TDTA) ratio, age of company measured since company establishment year until year of financial statement, classification of industry measured by non financial or financial industry, public accounting firm size measured by big four or non-big four. The object of this study was the company listed in Indeks Kompas 100 between 2012- 2014, sample was selected with purposive sampling, and the statistic method used in this study was multiple regression. The result of this study was profit or loss, solvability, age of company, classification of industry, and public accounting firm size had no effect towards audit delay, while company size had significant effect towards audit delay. All independent variables had significant effect towards audit delay simultaneously. Keywords : Audit Delay, Classification of Industry, Company Age, Company Size, Profit or loss, Public Accounting Firm Size, Solvability

Pengaruh Kualitas Auditor, Kondisi Keuangan, Kepemilikan Perusahaan, Disclosure, Pertumbuhan Perusahaanm dan Debt Default terhadap Penerimaan Opini Audit Going Concern Elia Hinarno; Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this study was to obtain empirical evidence about the effect of auditor’s quality, financial condition, company’s ownership, disclosure, company’s growth, and debt default on the acceptance of going concern audit opinion. The object of this study is the manufacture companies listed in Indonesia Stock Exchange in 2011 -2014. Samples of this research were taken by using purposive sampling as many as 8 manufactures company. Criteria taken among companies that publish annual report with financial statements audited by an external auditor in the year 2011 – 2014, financial statements period is begin on 1 January and ended on 31 December, using rupiah as a currency, and have a net loss at least 2 periods in a row. This research use regression logistic, because the dependent variable measured by nominal scale. In testing the simultaneous significant auditor’s quality, financial condition, institutional’s ownership, managerial’s ownership, disclosure, company’s growth, and debt default have significant effect towards going concern audit opinion. In T test, in partial, the independent variabel auditor’s quality, financial condition, institutional’s ownership, managerial’s ownership, disclosure, company’s growth, and debt default, does not have a significant effect on the auditor in the provision of going concern audit opinion. Keywords: Auditor’s Quality, Company’s Growth, Debt Default, Disclosure, Financial Condition, Going Concern, Institutional’s Ownership, Managerial’s Ownership.

Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal Hesty Juni Tambuati Subing
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure

Pengaruh Kepemilikan Negara Dan Kepemilikan Publik Terhadap Kinerja Keuangan BUMN Chermian Eforis
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Law on State Owned Enterprises (No.19/2003) define one of the purpose of privatization to increase the firm performance and firm value. However, until June 2017, from 119 State Owned Enterprises (BUMN) in Indonesia, only 19 firms have go public. The aim of the research is to examine the effect of state ownership and public ownership towards firm performance proxied based on Return on Equity (ROE) partially and simultaneously. Multiple regression analysis is performed on the data which are collected by using purposive sampling technique for the Indonesia’s State Owned Enterprise (BUMN) listed in the Indonesia Stock Exchange during 2012-2015. We find that state ownership has no effect towards ROE. However, public ownership proxied based on percentage of public ownership has significant effect towards ROE. Keywords: BUMN, Public Ownership, ROE, State Ownership

Pengaruh Kualitas Pelayanan Terhadap Tingkat Kepuasan Wajib Pajak Ferry Adang
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to determine empirically whether the service quality (tangibles, reability, responsiveness, assurance, and empathy) affect taxpayer’s satisfication. This research was conducted by distributing 255 pieces of questionnaires to KPP Pratama Kebon Jeruk Satu. Questionnaires were returned and in the content of 235 pieces and are all used in this research. Multiple Linear Regression was used to the test of hypothesis. The result of this research showed that tangibles, reability, responsiveness, assurance, and emphaty had significant influence in taxpayer’s satisfication. Keywords: Taxpayer’s Satisfication, Tangibles, Reability, Responsiveness, Assurance, Empathy

Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Reinard Adrianto; Nurainun Bangun; Henryanto Wijaya
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability

Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Joshua Dharmawan; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research to test, examine and to provide empirical evidence to the influence of technology sophistication, personal technical ability of information systems, user training program and top management support to the performance of accounting information system. The research was conducted using a survey method to to provide the questionnaires to the employees in retail consumer goods company. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 102 who are employees which use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) technology sophistication had a significant influence toward the performance of accounting information system; (2) personal technical ability of information systems had no significant influence toward the performance of accounting information system; (3) user training program had a significant influence toward the performance of accounting information system; (4) top management support had a significant influence the performance of accounting information system. Keywords: accounting information system, personal technical ability, technology sophistication, top management support and training program

Pengaruh Intellectual Capital, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Properti, Real Estate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Haryani Chandra; Hamfri Djajadikerta
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Go public companies have main purpose to increase firm value consistently. Increased firm value can reflect the increase in the prosperity of shareholders. The purpose of this research is to determine whether intellectual capital, profitability, and leverage have an influence on firm value. This research is expected to help companies to determine the focus on managing the factors those have an influence towards firm value and help investors and potential investors to make investment decisions. This research is conducted on firms listed in property, real estate, and building construction sector in Indonesia Stock Exchange during 2010 until 2015. Samples are selected by simple random sampling method. The research method used is the regression analysis. Intellectual capital is measured by value added intellectual coefficient (VAIC), profitability is measured by return on assets (ROA), leverage is measured by debt- to-equity ratio (DER), and firm value is measured by the year-end closing stock price. The results showed that intellectual capital, profitability, and leverage have partially a significant positive influence on firm value. In addition, intellectual capital, profitability, and leverage have significant influence simultaneously on firm value. Keywords: firm value, intellectual capital, leverage, profitability

Analisa Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Wajib Pajak Orang Pribadi Adisti Putri Utami; Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology toward e-Filing usage. The main purpose of e-Filing implementation was to improve services to the public by facilitating the reporting of SPT electronically through the internet to the taxpayer. The object of this research was individual taxpayers in Tangerang City. The selection of the sample was determined based on convenience sampling method. Data used in this study was primary data. The respondent in this study were 160 individual taxpayers. Data analysis technique in this research was using multiple linier regression. The result of this study were (1) perceived usefulness had significant effect to e-Filing usage; (2) perceived ease of use had significant effect to e-Filing usage; (3) satisfaction had significant effect to e-Filing usage; (4) security and privacy had no effect to e-Filing usage; (5) taxpayers readiness of information technology had significant effect to e-Filing usage. Furthermore, perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology had influence simultaneously to e-Filing usage. Keywords: e-Filing usage, perceived ease of use, perceived usefulness, satisfaction, security and privacy, taxpayers readiness of information technology.

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Contact Name
Johny Natu Prihanto

Contact Email
johny.natu@umn.ac.id

Phone
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ultimaaccounting@umn.ac.id

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Location
Kota tangerang,

Banten

INDONESIA