Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal ULTIMA Accounting

Akun
Website

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 8 Documents

Search results for , issue "Vol 11 No 2 (2019): Ultimaaccounting" : 8 Documents clear

PENGARUH RASIO KEUANGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP DIVIDEND POLICY SERTA IMPLIKASINYA PADA PENGUNGKAPAN CSR Ayatullah Rehullah Khomeny
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Corporate social responsibility disclosure has an important role for the company as mandated in the annual report by the mandatory disclosure based on Enactment Number 14 in 2007. This research aims to determine and to get empirical evidence about the effect of financial ratios (i.e profitability, debt-to equity ratio) and institutional ownership on the dividend policy and its implications for the corporate social responsibility disclosure. The population in this research are company in manufacturing sub-sectors of automotive and components listed in the Indonesia Stock Exchange in 2013-2017 which using purposive sampling technique is counted 11 companies. Methods of data analysis done by path analysis which comprise the hypothesis testing using Sobel test. These results of this study indicate that debt-to equity ratio and institutional ownership have no direct and indirect effect on the dividen policy and CSR disclosure. Terminable, only profitability has a positive effect on the dividen policy.

PENGARUH INTELLECTUAL CAPITAL DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEND POLICY SEBAGAI VARIABEL MODERASI Elvia Puspa Dewi; T. Husain
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Penelitian ini bertujuan untuk menguji secara empiris pengaruh intellectual capital dan kualitas audit terhadap nilai perusahaan dengan dividend policy sebagai pemoderasi. Pengukuran intellectual capital yang digunakan dalam penelitian ini ditentukan berdasarkan pendekatan komponen value added capital employee (VACA). Penelitian ini menggunakan teknik purposive sampling untuk menentukan sampel dari perusahaan manufaktur sub sektor otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Total sampel yang diperoleh dalam penelitian ini adalah 11 dari 13 populasi perusahaan sepanjang tahun penelitian. Teknik analisis data menggunakan metode moderated regression analysis (MRA) dengan pendekatan pure moderator. Hasil penelitian ini menunjukkan bahwa intellectual capital tidak berpengaruh signifikan terhadap nilai perusahaan sedangkan kualitas audit berpengaruh signifikan terhadap nilai perusahaan. Sementara, modal intelektual dan kualitas audit tidak berpengaruh signifikan yang dimoderasi oleh dividend policy terhadap nilai perusahaan.

PENGARUH PERTUMBUHAN EKONOMI, EFISIENSI DAN LIKUIDITAS TERHADAP PROFITABILITAS PERBANKAN PADA BURSA EFEK INDONESIA Niken Saraswati; Mulyono Mulyono
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

A good bank must be efficient because efficiency will increase banking productivity and performance. As an institution that functions for banking intermediation, it must have a healthy financial condition to function properly and gain public trust. The purpose of this study is to examine the effect of Economic Growth, Efficiency and Liquidity on the profitability of banks in the Indonesia Stock Exchange. There are inconsistent research results from previous studies, regarding efficiency, liquidity and economic growth that can affect banking performance. The sample used in this study was 35 banks listed on the Indonesia Stock Exchange. Data processing in this study uses multiple regression with the help of SPSS version 20. The results of the study indicate that Economic Growth has a positive influence on bank profitability, for Efficiency and Liquidity has a negative effect on bank profitability. This research is expected to be useful both for the banking industry in making decisions and the government in making policies.

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON INVESTMENT, INVESTMENT OPPORTUNITY SET DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN YANG TERMASUK DALAM JAKARTA ISLAMIC INDEX SELAMA PERIODE 2012 – 2016 Noery Mutiarahim
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Investment, Investment Opportunity Set, and Firm Size on Dividend Payout Ratio of Companies Listed in Jakarta Islamic Index during 2012-2016 period. This research is using annual report that collected from Indonesia Stock Exchange. The analysis data method used in this research is panel data regression analysis with the Common Effect method. The result show that Current Ratio has no positive effect on Dividend Payout Ratio, Debt to Equity Ratio has negative and significant effect on Dividend Payout Ratio, Return On Investment and Investment Opportuniy Set has no significant effect on Dividend Payout Ratio, and Firm Size has positive and significant effect on Dividend Payout Ratio. Keywords: Dividend Payout Ratio, Current Ratio, Debt to Equity Ratio, Return On Investment, Investment Opportunity Set, Firm Size, Jakarta Islamic Index.

PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA Restu Rahmini; Rosinta Ria Panggabean
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Abstract The purpose of this study is to analyse the influence of the Independent Board of Commissioners, Audit Committee, Audit Quality, Managerial Ownership and Dividend Payout Ratio on income smoothing and company size as a control variable. The sample in this study are Property and Real Estate sector companies listed on the Indonesia Stock Exchange (BEI) and Bursa Malaysia (KLSE) in 2014-2017. This study used purposive sampling method, logistic regression analysis, and classic assumption test. Income smoothing can be measured using dummy variables. The results of the analysis show that the variables that affect income smoothing on the Bursa Malaysia are managerial ownership and control variables, namely the size of the companies listed, while the Independent Board of Commissioners, Audit Committee, Audit Quality, managerial ownership, Dividend Payout Ratio and company size have no effect on income smoothing on the Indonesia Stock Exchange securities.

PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRASI LAPORAN KEUANGAN (PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI TERDAFTAR DI BEI TAHUN 2016-2018) Fazaria Ramadani; Dedik Nur Triyanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

ABSTRACT Financial statements presented with equity, ones that are unbiased, provide a genuine information free from all kinds of manipulation, does not mislead or cause disadvantage to users of financial statements. Financial statements will be considered to have high integrity if they provide reliability and other qualities as described in GAAP. A fair and just, reliable financial statements preparation provide users a good basis in the decision making process. The purpose of this study is to determine the effect of independent variables on the dependent variable both simultaneously and partially. Independent variable consists of auditor industry specialization, audit committee, institutional and managerial ownership while the dependent variable consists only of integrity of financial statements. The population in this study contains the infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2016-2018. The companies applied with a purposive sampling method resulting in 117 companies. In this study, descriptive analysis and panel data methods are used along with the help of E-Views 10 software. Based on the sample results, the study shows that auditor industry specialization, independent commissioners, audit committees, institutional ownership and managerial ownership variables simultaneously affect the integrity of financial statements. On the other hand, institutional ownership partially affects the integrity of financial statements in a negative way while auditor industry specialization variable, independent commissioner, audit committee and managerial ownership have no partial effect on the integrity of financial statements. Key words : Auditor Industry Specialization, Independen Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership

THE DIFFERENCE OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY SHARE BEFORE RAMADAN, DURING RAMADAN, AND AFTER RAMADAN: STUDY ON LQ45 COMPANIES LISTED IN BEI PERIOD 2018 - 2019 Brilliant Yudha Muhammad; ika yanuarti
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Introduction/Main Objectives: This study aims to analyze differences in abnormal return and trading volume activities before Ramadhan, during Ramadhan, and after Ramadhan in LQ45 companies in the period 2018 - 2019. Background Problems: Ramadan anomaly is a strategy that is contrary to the efficient market, because this strategy can produce abnormal returns and high trading volume activity around Ramadan that can be utilized for investment decision making. Novelty: Capital market participants not only see the company's performance in investment decision making, but also see the market anomalies that occur around Ramadan. Research Methods: Samples taken by using purposive sampling as many as 37 companies. The data analysis technique starts with conducting a normality test using Kolmogorov-Smirnov, transforming data, then testing the hypothesis using a paired t-test. Finding/Results: (1) There is a difference in abnormal return before Ramadan and during Ramadan 2019, during Ramadan with after Ramadan 2019, and during Ramadan with after Ramadan 2018. (2) There is no difference in abnormal return before Ramadan and after Ramadan 2019, before Ramadan with during Ramadan 2018, and before Ramadan and after Ramadan 2018. (3) There are differences in trading volume activity before Ramadan during Ramadan 2018, and during Ramadan with after Ramadan 2018. (4) There is no difference in trading volume activity before Ramadan with Ramadan 2019, during Ramadan with after Ramadan 2019, before Ramadan with after Ramadan 2019, and during Ramadan with after Ramadan 2018. Conclusion: Different research results show that the abnormal return reaction and trading volume activity are not consistent with the Ramadan.

PERBANDINGAN HARGA SAHAM DAN TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2017-2018 Michaela Nathania; Ika Yanuarti
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Manufacturing companies have the main activity that is managing raw materials to become finished goods, in this process manufacturing companies have the potential to produce waste that can harm the environment and also the surrounding community. Awareness to reduce losses is done by carrying out Corporate Social Responsibility activities and disclose them in the company's annual report. This disclosure is very important for companies to improve the company's image in the public and this disclosure is useful for investors in making investment decisions because it reduces information asymmetry that can reduce uncertainty in making investment decisions. The purpose of this study is to determine the comparison of stock prices and trading volume activity (TVA) before and after the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange period 2017-2018. Samples were selected using purposive sampling and secondary data were analyzed using paired sample t-tests. The number of samples in this study were 46 samples of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2018 and made disclosures of Corporate Social Responsibility in 2018 and 2019. The results of this study are (1) there are no differences in stock prices before and after the disclosure of Corporate Social Responsibility 2018, (2) there are differences in trading volume activity (TVA) before and after disclosure of Corporate Social Responsibility 2018, (3) there are differences in stock prices before and after the disclosure of Corporate Social Responsibility 2019, (4) there are differences in trading volume activity (TVA) before and after the disclosure of Corporate Social Responsibility 2019. Keyword: Corporate Social Responsibility disclosure, stock price, Trading Volume Activity (TVA)

Page 1 of 1 | Total Record : 8

Filter by Year

2019 2019

Filter By Issues

All Issue Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting Vol 11 No 1 (2019): ULTIMA Accounting Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 1 (2016): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 2 No 2 (2010): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 2 No 1 (2010): Ultimaccounting: Jurnal Ilmu Akuntansi Vol 1 No 1 (2009): Ultimaccounting: Jurnal Ilmu Akuntansi More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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