cover
Contact Name
Johny Natu Prihanto
Contact Email
johny.natu@umn.ac.id
Phone
-
Journal Mail Official
ultimaaccounting@umn.ac.id
Editorial Address
-
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 5 Documents
Search results for , issue " Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi" : 5 Documents clear
Pengaruh ROA, DER, EPS, PER, DAN PBV Terhadap Harga Saham Arviana, Nerissa; Lapoliwa, Narumi
ULTIMA Accounting Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.564 KB) | DOI: 10.31937/akuntansi.v5i2.149

Abstract

The purpose of this research was to analyze the effect of financial ratio towards share price. Financial ratio can be used by investor to analyze the share price before investor made an investment decision. Financial ratio used in this research were profitability ratio measured by return on assets and earning per shares, solvability measured by debt to equity ratio, and market ratio measured by price earning ratio and price to book value. The samples used in this research were 25 companies. These samples were the companies that listed at Indonesia Share Exchange (IDX) for period 2009 until 2011 and meet the criteria sampling of this study. The samples were determined based on purposive sampling method. Data that used in this research was secondary data, such as share price and financial reports. The results of this research were (1) there were significant effect of debt to equity ratio, earning per shares, and price book to value ratio towards share price (2) there was no significant effect of return on assets and price earning ratio towards share price. Keyword: Debt to Equity Ratio, Earning Per Share, Financial Ratio, Price Earning Ratio, Price to Book Value, Return On Assets, Share Price
Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Melando, Nelinda; Waluyo, Waluyo
ULTIMA Accounting Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.571 KB) | DOI: 10.31937/akuntansi.v5i2.150

Abstract

This research aims to analyze the impact of tax service, perception of effective tax system, knowledge of tax, and awareness of taxpayers towards individual taxpayers compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.           The populations of research was all individual taxpayers registered in the tax office (KPP) Pratama Tigaraksa. The sample of population used is individual taxpayer who enrolled in KPP Tigaraksa especially in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax service have signigicant effect towards individual taxpayer compliance, variable perception of effective tax system didn’t have significant effect towards individual taxpayer compliance, knowledge of tax have significant effect on individual taxpayer compliance, and awareness of individual taxpayers have significant effect on individual taxpayer compliance. Keywords: Tax Service, Perception of Effective Tax System, Knowledge of Tax, Awareness of Individual Taxpayers and Tax Compliance
Pengaruh Debt to Equity Ratio, Current Ratio, Return on Asset, Total Asset Turnover, dan Perubahan Arus Kas Operasi Terhadap Return Saham Aison, Juanita Putri; Suryaningsih, Rosita
ULTIMA Accounting Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.569 KB) | DOI: 10.31937/akuntansi.v5i2.151

Abstract

The objective of this research is to examine the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), and Cash Flow from Operating (CFO) both partially and simultaneously towards share return.  The objects of this study are manufacturin companies which were listed in Bursa Efek Indonesia in the period 2010-2012. The samples are 18 companies based on purposive sampling. The data used in this study are secondary data such as share prices and financial statements.  The results of this study are (1) Debt to Equity Ratio (DER) partially has significant effect towards share return (2) Current Ratio (CR) partially has no significant effect towards share return (3) Return On Asset (ROA) partially has significant effect towards share return (4) Total Asset Turnover (TAT) partially has no significant effect towards share return (5) Cash Flow from Operating (CFO) partially has no significant effect towards share return (6) Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), and Cash Flow from Operating (CFO) simultaneously have a significant effect towards share return. Keywords: Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), Cash Flow from Operating (CFO), share return
Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang Ashianti, Agnes; Fani, Albertus
ULTIMA Accounting Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.997 KB) | DOI: 10.31937/akuntansi.v5i2.152

Abstract

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Dan Kebijakan Dividen Terhadap Harga Saham Pranata, Hans Christian; Kurnia, Ratnawati
ULTIMA Accounting Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.931 KB) | DOI: 10.31937/akuntansi.v5i2.153

Abstract

The objective of this research is to examine the impact of profitability, liquidity, leverage, and also dividend policy partially and simultaneously towards share price. The profitability is proxied by Net Profit Margin (NPM), liquidity is proxied by Current Ratio (CR), leverage is proxied by Debt-to-Equity Ratio (DER), and dividend policy is proxied by Dividend Payout Ratio (DPR). The objects of this study are companies which have listed in Indeks Kompas100 in period 2009-2011. The samples are 17 companies determined based on purposive sampling. Data used in this study is secondary data such as financial statements and daily share price. The result of this study are (1) profitability proxied by Net Profit Margin has partial positive significant impact to share price (2) liquidity proxied by Current Ratio does not have partial negative significant impact to share price (3) leverage proxied by Debt-to-Equity Ratio does not have partial negative significant impact to share price (4) dividend policy proxied by Dividend Payout Ratio has partial positive significant impact to share price (5) profitability, liquidity, leverage, and dividend policy simultaneously have significant impact to share price. Keywords: profitability, liquidity, leverage, dividend policy, Net Profit Margin (NPM), Current Ratio (CR), Debt-to-Equity Ratio (DER), Dividend Payout Ratio (DPR), share price.

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