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 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi" : 5 Documents clear
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
Pengaruh Jumlah Wajib Pajak, Luas Lahan, Jumlah Bangunan, Dan Laju Inflasi Terhadap Penerimaan Pajak Bumi Dan Bangunan (PBB) Afriyanah, Afriyanah; Waluyo, Waluyo
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 (445.699 KB) | DOI: 10.31937/akuntansi.v7i1.81

Abstract

The purpose of this study was to examine the effect of the total taxpayers, land area, the total of buildings, and inflation rate for land and building tax (PBB). In this study, the total taxpayers is measured by the number of taxpayers based on Surat Tanda Terima Setoran, land area and the number of buildings based on the Surat Pemberitahuan Pajak Terutang, and the rate of inflation based on the Consumer Price Index for expenditure group.The object of this research is the receipt of PBB in each district in the city of Tangerang from period 2010 to 2013. The sample was selected using all of the population as a sample and secondary data used in this study were analyzed using multiple regression method. In total there are 13 districts in the city of Tangerang observed by the researcher.The results of this study are the total of taxpayers, land area, and the total of buildings individually have a significant influence on the receipt of PBB, while the result for inflation rate is not significant. The total of taxpayers, land area, total of buildings, and inflation rate have significant influence on the receipt of PBB simultaneously. Keywords: Inflation rate, Land and Building Tax (PBB) revenues, land area, total of buildings, total taxpayers.
Analisis Pengaruh Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas Dan Rasio Pasar Terhadap Return Saham Jaunanda, Meliana; Fransesca, Baby Amelia
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 (304.314 KB) | DOI: 10.31937/akuntansi.v7i1.82

Abstract

The objective of this research is to examine the effect of liquidity ratio, profitability ratio, solvabilitas ratio and market ratio both partially and simultaneously towards stock return. The liquidity ratio is proxied by Current Ratio; the profitability ratio is proxied by Return On Assets; the solvabilitas ratio is proxied by Debt to Equity Ratio and the market ratio is proxied by Price to Book Value. The testing method used in this research is linear regression.The objects of this study are manufacturing companies sub sector chemical which were listed in Bursa Efek Indonesia in the period 2011-2013. The samples are 20 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and stock prices.The results of this study are (1) profitability ratio is proxied by Return On Assets partially have a significant effect towards stock return. (2) liquidity ratio proxied by Current Ratio partially, profitability ratio is proxied by Return On Assets; solvabilitas ratio is proxied by Debt to Equity Ratio and market ratio is proxied by Price to Book Value simultaneously have a significant effect towards stock return. Profitability ratio is proxied by Return On Assets partially have a significant effect towards stock return. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), liquidity ratio, market ratio, Price to Book Value (PBV), profitability ratio, Return On Assets (ROA), solvabilitas ratio, stock return.
Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba Amanda, Felicia; Febrianti, Meiriska
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 (475.436 KB) | DOI: 10.31937/akuntansi.v7i1.83

Abstract

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI’s official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management. Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.

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