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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.

Arjuna Subject : -

Articles 405 Documents

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Determinan Internal Harga Saham Perusahaan Bumn Non Bank yang Terdaftar di Bursa Efek Indonesia Endri .
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The capital market is a place for companies to raise capital by offering shares to the public. Fundamental analysis believe that the performance of the company issuing the shares will greatly affect a company's value. By By Keputusan Menteri Badan Usaha Milik Negara Nomor: KEP-100/MBU/2002 has set the terms of the provisions of the company's performance seen over the soundness of State-Owned Enterprises.The results showed (1) Return On Equity (ROE) partially has a positive and significant impact on stock prices, (2) Return on Investment (ROI) partially has a negative and significant impact on stock prices, (3) Cash Ratio partially has a positive and significant impact on stock prices, (4) Current Ratio partially has a positive and significant impact on stock prices, (5) Collection Periods (CP) partially has a negative and significant impact on stock prices, (6) Inventory Turnover (PP) partially has a positive and significant impact on stock prices, (7) Total Asset Turnover (TATO) partially has a negative and significant impact on stock prices, (8) Total Equity against Total Assets (TMS against TA) partially have positive and significant impact on stock prices, and (9) Return on Equity (ROE, Return on Investment (ROI), Cash Ratio, Current Ratio, collecti on Periods (CP), Inventory Turnover (PP), Total Asset Turnover (TATO) and Total Equity Against TA (TA TMS) have a simultaneous effect on on stock price. Keywords: Stock prices, financial performance, data panel regression model, State-Owned Enterprises

Pengaruh BOPO, CAR, FDR dan ROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia Reandy Sabtatianto; Muhamad Yusuf
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional, Capital Adequacy Ratio, Financing to Deposits Ratio, Return on Assets terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia baik secara parsial maupun simultan. Objek penelitian dalam penelitian ini adalah BOPO, CAR, FDRdanROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Data yang digunakan. dalam penelitian ini adalah data sekunder yaitu berupa laporan tahunan Bank Umum Syariah (BUS) pada tahun 2012-2016. Teknik pengambilan sampel yang digunakan adalah Purposive sampling,. terdapat 8 Bank Umum Syariah yang memenuhi kriteria yang telah ditetapkan. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Autokrelasi), Pengujian Model terdiri dari Uji Chow, Uji Hausman, Uji Lagrange Multiplier. Uji Hipotesis terdiri dari Analisis Regresi Data Panel, Uji t (Parsial) dan Uji F (Simultan). Hasil penelitian menyimpulkan, (1) BOPO secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (2) CAR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (3) FDR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (4) ROA secara parsial berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012- 2016, (5) BOPO, CAR, FDR, ROA secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016.Kata Kunci: BOPO, CAR, FDR, ROA, Tingkat Bagi Hasil Deposito Mudharabah

Pengaruh Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016 Prita Angelita Puspitarini; Yunia Panjaitan
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure

Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan Intan Paulina Lubis; Lailah Fujianti; Rafrini Amyulianthy
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba Davin Valerian; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio

KEPATUHAN PAJAK PROGRAM INSENTIF TAX AMNESTY: SEBUAH PENDEKATAN MIXED METHODS DAN BUKTI EMPIRIS PADA WAJIB PAJAK (WP) Martdian Ratna Sari
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Various incentive programs in terms of potential have been completed, such as sunset policy program, e-spt program, e-filling, e-billing, Tax Payer Year (TPWP) and others. Ironically, the various programs have not been effectively able to increase acceptance and. Tax-Amnesty 2016, this study is intended to explore the tax amnesty phenomenon pursued by the Directorate General of Taxation in increasing the amount of state revenue and increasing compliance from the taxpayers. In fact, data on the realization of the receipt of pardons until October 2016 showed significant results and proved the WP OP enthusiastic enough to redeem the debt and reveal all income and possessions. Jackson and Miliron (1986) describe economic factors such as law / law / law. The criticism of this study on Jackson and Miliron, (1986) aimed at the concept of tax reporting complexity did not apply as a determinant of the success of Tax-Amnesty. Using a mixed method that focuses on a qualitative approach at the beginning of the research phase, this study uses the technique of the Most Significant Change (MSC) method to obtain the changes that form the basis of the preparation of thought and the making of indicators. Data analysis techniques using factor analysis are useful for feasibility purposes of each measurement indicator.

UJI KOMPARASI LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS SEBELUM DAN SESUDAH AKUISISI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2012-2013) Maleakhi Fernandes; Patricia Diana
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

This research aims to examine the difference of liquidity, profitability and solvability of company in Indonesia Stock Exchange at timeline 2012-2013 except financial sector before and after acquisition. Liquidity is measured using Current Ratio, profitability is measured using Return on Asset Ratio, Return on Equity Ratio and Net Profit Margin Ratio, and solvability is measured using Debt to Total Asset Ratio and Debt to Total Equity Ratio. This research uses various companies’ data which listed in Indonesia Stock Exchange except financial sector and done acquisition in period 2012-2013. Samples of the research are taken by purposive sampling method. Samples that comply with the research criteria are five companies. Test for normality using Kolmogorov Smirnov method and test for hypothesis use Paired Sample t-test method if data normally distributed and Wilcoxon Signed Rank test if data not normally distributed. Result from test indicated there’s no significant difference for liquidity that measured by Current Ratio, profitability that measured by Return on Asset Ratio, Return on Equity Ratio and Net Profit Margin Ratio, solvability that measured by Debt to Total Asset Ratio and Debt to Total Equity Ratio.

PENGARUH LEVERAGE, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS: Chintya Christella; MARIA STEFANI OSESOGA
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

The objective of this research is to obtain empirical evidence about the effect of leverage, profitability, institutional ownership, liquidity, and firm size toward financial distress. In this study, leverage was measured by Debt Ratio (DTA), profitability was measured with Net Profit Margin (NPM) and liquidity was measured by Current Ratio (CR). While financial distress was measured by Altman Z-score. Sample in this research was selected by using purposive sampling method and the secondary data used in this research is analyzed by using multiple regression method. The samples in this research were 23 firms that has been registered as manufacturer sector industry in the Bursa Efek Indonesia (BEI) for the year 2014-2016 consecutively. The results of this study are (1) leverage (DTA) has significant effect towards financial distress, (2) profitability (NPM) has significant effect on financial distress, (3) institutional ownership does not affect financial distress, (4) liquidity (CR) does not affect financial distress, and (5) firm size does not affect financial distress.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN Alvina Gunawan; KARINA HARJANTO
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company’s size, company’s growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in the Bursa Efek Indonesia (BEI). The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn’t have significant effect to dividend policy, (3) company’s size has significant effect to dividend policy, (4) company’s growth doesn’t have significant effect to dividend policy, (5) structure ownership doesn’t have significant effect to dividend policy.

PENGARUH PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, INDEPENDENSI, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT Nadya Vincent; MARIA STEFANI OSESOGA
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

This research aims to determine the effect of auditor's experience, auditor's expertise, independence, compliance pressure, and task complexity on audit judgement. The data used in this study was primary data. This research was conducted by distributing questionnaires to auditors working in Public Accounting Firm located in Jakarta and Tangerang in 2018-2019. Auditors who become respondents were auditors with work experience of more than three years and educated at least bachelor degree (S1) in accounting. There were 208 questionnaires distributed for this research, but only 166 questionnaires were returned and 104 questionnaires were used in this research using multiple linear regression. The result of this research are (1) auditor’s experience has no effect on audit judgement, (2) auditor’s expertise has a significant effect on audit judgement, (3) independence has a significant effect on audit judgement, (4) compliance pressure has no effect on audit judgement, (5) task complexity has a significant effect on audit judgement, and (6) auditor’s experience, auditor’s expertise, independence, compliance pressure, and task complexity have a significant effect on audit judgement.

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Johny Natu Prihanto

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