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Contact Name
Johny Natu Prihanto
Contact Email
johny.natu@umn.ac.id
Phone
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Journal Mail Official
ultimaaccounting@umn.ac.id
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Location
Kota tangerang,
Banten
INDONESIA
Jurnal ULTIMA Accounting
ISSN : 20854595     EISSN : 25415476     DOI : -
Core Subject : Economy,
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 85 Documents
Jurnal lengkap tahun 2009, volume 1, nomor 1 Accounting, Ultima
ULTIMA Accounting Vol 1 No 1 (2009): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

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Jurnal lengkap tahun 2010, volume 2, nomor 1 Accounting, Ultima
ULTIMA Accounting Vol 2 No 1 (2010): Ultimaccounting: Jurnal Ilmu Akuntansi
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Jurnal lengkap tahun 2010, volume 2, nomor 2 Accounting, Ultima
ULTIMA Accounting Vol 2 No 2 (2010): Ultimaccounting: Jurnal Ilmu Akuntansi
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Pengaruh Corporate Social Responsibility Terhadap Nilai Dan Kinerja Perusahaan Manufaktur Ekadjaja, Agustin; Vony, Vony
ULTIMA Accounting Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.932 KB) | DOI: 10.31937/akuntansi.v3i1.39

Abstract

This study aims to determine the effect of CSR Index to the value and performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI), and to find out how much the ability of the variable CSR Index in explaining the variable Tobin’s Q, ROA, and ROE manufacturing companies listed on Indonesia Stock Exchange (BEI). This study uses data sampled during the 75 years from 2007 to 2009. A statistical method used to test the research hypothesis is a simple linear regression model. Therefore, before performing hypothesis testing carried out tests of classical assumptions. The results of this study prove that, CSR Index has a significant effect on Tobin’s Q and ROE with 95% confidence level. However, CSR Index has no significant influence on ROA with 95% confidence level. Key words : CSR Index, Variabel Tobin’s Q, ROA, ROE
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa Triani, Andina Ayu
ULTIMA Accounting Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.76 KB) | DOI: 10.31937/akuntansi.v3i1.40

Abstract

   This research is an experimental research which is conducted to examine the effect of gender and ethics toward ethical perceptions for accounting students.     The objects of this research were students who were taking intermediate accounting class at Multimedia Nusantara University and Bakrie University. For the data analysis techniques, validity of data was analyzed by using Confirmatory Factor test analysis (CFA), the reliability test data was analyzed by using the Cronbach Alpha Coefficient (α), and hypothesis tests was analyzed by using simple regression (Simple Regression).    All of the data used in this research are valid and reliable. The classical assumption test was done before the hypothesis test was analyzed. From the results of hypothesis testing, Ha1 was rejected which means that gender variables cannot be used to predict the perception of ethics and Ha2 was rejected which means that charges of ethics cannot be used to predict the perception of ethics. Keywords: gender, ethics, perception of ethics
Analisis Pengaruh Narrow Money (M1) Dan Broad Money (M2) Terhadap Laju Inflasi Di Indonesia Utami, Siti Rahmi; Suryaningsih, Rosita
ULTIMA Accounting Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.623 KB) | DOI: 10.31937/akuntansi.v3i1.41

Abstract

   The abjective of this study is to analyze the effect of narrow money and broad money on inflation rate in Indonesia. Those economic indicators are chosen as we expect the results of this study will be the reference in making the monetary policy.   The data is the yearly data within 2003-2007, obtained from the annual report of Bank Indonesia. Data were analyzed using regression test. Independent variables used are narrow money and broad money, while the dependent variable is the rate of inflation in Indonesia.   The result of our research shows that the narrow money has significantly negative effect on inflation rate, while broad money has significantly positive effect on inflation rate. Key Words : Narrow Money, Broad Money, and Inflation Rate
Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Prasasti, Brenda; Ardianto, Jimmy
ULTIMA Accounting Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.35 KB) | DOI: 10.31937/akuntansi.v3i1.42

Abstract

   The objective of the empirical study is to examines whether corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had an influence on earnings management. Earnings management is proxied by discretionary accruals that are estimated using Jones model.   This study takes sample from 47 companies listed in Indeks Kompas 100 has been reviewed during the year of 2008-2009. Double linier regression analysis is used to analyze the effect of corporate governance mechanism on earnings management.   The result on this study shows that (1) Simultaneously of corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had significant influence on earnings management, (2) Institutional ownership had not significant inffluence on earnings management, (3) Manajerial ownership had positive significant influence onearnings management, (4) Size of director had not significant inffulence on earnings management, (5) Presence of independent of director had not significant influence on earnings management. Keywords : Corporate Governance Mechanism, Earnings Management
Pengaruh Job Insecurity, Terhadap Keinginan Berpindah Kerja Dengan Kepuasan Kerja Dan Komitmen Organisasional Sebagai Variabel Intervening Kuding, Gabriela Meta Paramastri; Kurnia, Ratnawati
ULTIMA Accounting Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.903 KB) | DOI: 10.31937/akuntansi.v3i1.43

Abstract

   This study aims to obtain empirical evidence about the effect of job insecurity toward job turnover intentions with job satisfaction and organizational commitment as intervening variable   The samples in this study are employees who worked at the television industry in Jakarta. Sampling method used was convenience sampling. Tests used in this study are validity testing, reliability testing, the classic assumption testing, simple regression and path analysis testing.   Results of the first hypothesis toward showed that there was significant influence of job insecurity towards job turnover intentions. Result of this study showed that organizational commitment and job satisfaction were not intervening variable in the relations between job insecurity and job turnover intention. Keyword: job insecurity, organizational commitment, job satisfaction, turnover intentions of the employees
Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement Pektra, Stacia; Kurnia, Ratnawati
ULTIMA Accounting Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.028 KB) | DOI: 10.31937/akuntansi.v7i1.79

Abstract

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor.   Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis.   The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa Prang, Farly Frangky; Sparta, Sparta
ULTIMA Accounting Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.045 KB) | DOI: 10.31937/akuntansi.v7i1.80

Abstract

The objective of this research was to examine the effect of intellectual capital toward firm’s performance. In this research, intellectual capital was measured by VAIC™. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purposive sampling method. Data used in this study is a secondary data. Data used in this study was analyzed by using Partial Least Squares. In total, there were 26 banking companies that fulfill the requirements set by the researcher. This study tests three elements of VAIC™ and firm’s performance.The results of this study were intellectual capital (VAIC™) has effect on firm’s performance; intellectual capital (VAIC™) has effect on future firm’s performance; and the rate of growth intellectual capital (ROGIC) has no effect on future firm’s performance. Key words: Firm’s Performance, Intellectual Capital, Partial Least Squares, VAICTM