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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 402 Documents
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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay Karina Harjanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.931 KB) | DOI: 10.31937/akuntansi.v9i2.728

Abstract

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm
Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan Stephanus Andi Adityaputra
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.466 KB) | DOI: 10.31937/akuntansi.v9i2.729

Abstract

This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee. Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total study samples was 48 firms with 96 firm year are determined by the method of purposive sampling. This study used Logistic Regression to examine the effect of the implementation of corporate governance of the condition of the company's financial distress. The results of this study indicated that The number of the boards of directors and the proportion of independent commissioners variables were not proven to have significant influence on the condition of the company's financial distress. The proportion of managerial ownership, the proportion of institutional ownership, and the existence of the audit committee variables proved to have a significant influence on the condition of the company's financial distress with a positive influence. Keywords: board of directors, independent commissioners, managerial ownership, institutional ownership, audit committee, financial distress, logistic regression
Likuiditas, Good Corporate Governance, Ukuran Perusahaan, Dan Dampaknya Terhadap Kinerja Perusahaan Suwandi Simon; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1061.239 KB) | DOI: 10.31937/akuntansi.v9i2.730

Abstract

Financial Statements provides information about financial condition that can be used by stakeholders to analyze firm performance to make the right decisions. The objective of this study was to obtain empirical evidence about the effect of liquidity proxies by Current Ratio, Good Corporate Governance and Firm Size towards Firm Performance proxies by Return on Asset, listed at Indonesia Stock Exchange for the period 2013 2015. Good Corporate Governance proxies by Managerial Ownership, Director Size, Board of Commissioner and Independent Commissioner The object in this research was manufacturing companies listed at Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample was selected by using purposive sampling method. There were 19 companies that fulfill the sample criteria. The secondary data used in this research was analyzed by using multiple regression method. The results of this research were current ratio, managerial owneship, director size, board commissioner, and independent commissioner simultaneously had significant effect towards firm performance. Partially, Director Size and Current Ratio have positive significant effect towards Firm Performance. But Managerial ownership, board of commissioner, and independent commissioner had no positive significant effect towards firm performance. Keywords: Current Ratio, Firm Performance, Firm Size, Good Corporate Governance, Return On Asset I
Determinan Minat Profesi Dibidang Perpajakan Paskah Ika Nugroho; Leonita Priskila
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4140.884 KB) | DOI: 10.31937/akuntansi.v10i1.801

Abstract

The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.
Dampak Sosialisasi Perpajakan Bagi Pemilik Usaha Pada Sektor Usaha Mikro Dan Kecil: Faktor Pemahaman Dan Kepatuhan Pajak Andi Aziz Herlambang
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4438.819 KB) | DOI: 10.31937/akuntansi.v10i1.834

Abstract

This research is using qualitative research method with interpretive paradigm and phenomenogist approach that aims to know and explain the impact of tax socialization for Micro dan Small Business sector (MSE) owner in improving the understanding and compliance of SME sector tax and understanding of tax amnesty along with business owners’ compliance. Informants were selected randomly with the criteria of the micro and small sectors present in the printing industry in Kecamatan Cilandak, South Jakarta. In addition, the Extension Section of KPP Pratama Jakarta Cilandak is used as supporting informant to process triangulation of information obtained from the business owner. All datas were obtained through direct interview techniques, with the addition of observation and documentation techniques for specific informants. The results of this research prove that the socialization of taxation can provide an impact for increased understanding of SME sector tax and business owners’ compliance of taxes along with tax amnesty. Although for some informants there are still some reasons or motives that sometimes hinder the impact, accompanied by an indirect impact on factors which are not directly experienced by certain informants.
Rasio-Rasio Keuangan dalam Memprediksi Kecurangan Alfian Ronggo Pribadi
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3033.397 KB) | DOI: 10.31937/akuntansi.v10i1.835

Abstract

Penlitian ini bertujuan untuk membuktikan apakah perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi memiliki nilai rasio yang berbeda secara signifikan dengan menggunakan dua model pendeteksi kecurangan akuntansi yaitu Beneish M-Score da Altman Z-Score. Penelitian ini menggunakan delapan variabel yaitu debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, current asset to total asset ratio, receivable to revenue ratio, inventory to total asset ratio,working capital to total asset ratio dan revenue to total asset ratio. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2016. Total sampel dalam penelitian ini sebanyak 57 perusahaan dengan jumlah observasi sebanyak 212. Pengujian hipotesis dengan menggunakan uji beda independent sample t-test. Hasil penelitian ini menunjukkan bahwa variabel debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, working capital to total asset ratio dan revenue to total asset ratio memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi. Sedangkan untuk variabel current asset to total asset ratio, receivable to revenue ratio , dan inventory to total asset ratio tidak memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi.
Prediksi Financial Distress Menggunakan Rasio Keuangan, Sensitivitas Makroekonomi, dan Intellectual Capital Dian Oktarina
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4548.39 KB) | DOI: 10.31937/akuntansi.v10i1.841

Abstract

Penelitian ini bertujuan untuk melihat pengaruh rasio keuangan, indikator makroekonomi, dan intellectual capital terhadap financial distress. Rasio keuangan yang digunakan pada penelitian ini yaitu debt to equity ratio, total assets turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assetsratio, dan cash ratio. Indikator makroekonomi yang digunakan pada penelitian ini adalah lending rate, Consumer Price Index (CPI), IHSG, inflasi, and kurs IDR/USD. Value Added Intellectual Coefficient (VAIC) digunakan untuk mengukur intellectual capital. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI mulai tahun 2012-2016. Penelitian ini menggunakan alat analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa inflasi, kurs IDR/USD, total assets turnover ratio, dan net income to total assets ratio berpengaruh negatif signifikan terhadap financial distress. Hal ini menunjukkan bahwa jika inflasi, kurs IDR/USD, total assets turnover ratio, dan net income to total assets ratio meningkat, maka financial distress menurun.
Pengaruh Free Cash Flow, Operating Cash Flow, dan Dividend Payout Ratio Terhadap Nilai Perusahaan Suwaldiman Suwaldiman
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3670.949 KB) | DOI: 10.31937/akuntansi.v10i1.845

Abstract

This research examines the impact of free cash flow, operating cash flow, and dividend payout ratio on the firm value which is represented by stock return. This research employees a multiple linear regression analysis to test the hypothesis. Samples used in this research are 159 manufacturing companies registered in Indonesia Stock Exchange for the period of 2013, 2014, and 2015. This research reveals that free cash flow and operating cash flow have no significant impact on the firm value. Those variables seem having no important contents in the point of view of investors. Therefore they do not response to the information. However, this research proves that dividend payout ratio have significant impact on the firm value. It can be concluded that dividend payout ratio is more important than those of free cash flow and operating cash flow. Investors will positively response to the dividend information and it will significantly increase the firm value.
Analisis Penerapan Trading Strategy dan Investment Strategy Terhadap Saham yang Tergabung Dalam Indeks LQ 45 Timothy Wilson; Florentina Kurniasari
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3824.836 KB) | DOI: 10.31937/akuntansi.v10i1.977

Abstract

ABSTRACT The aim of this research is to determine the performance of Trading and Investment Strategy in buying and selling decisions for shares listed in the LQ45 index consistently for period of January 1st 2015 – December 31st, 2017. There are 32 companies selected as sample using purposive sampling method. The research using secondary data which had taken from the stock price in opening and closing market. As a quantitive descriptive research, this research is also analyzed the stock that reached highest and lowest price in the market during that period. The result of this research shows that Investment strategy is the best strategy to produce higher return than Trading strategy, in which UNVR is the best performer. Keywords: Stock Return, Technical Indicator, Investment, Trading, MACD
Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan Patricia Diana; Chermian Eforis; Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3132.878 KB) | DOI: 10.31937/akuntansi.v10i2.928

Abstract

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method. The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan. Keywords : financial report quality, local government financial statements, SIMDA

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