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INDONESIA
Jurnal ULTIMA Accounting
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.
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Articles 11 Documents
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Search results for , issue "Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi " : 11 Documents clear
KEPUTUSAN INVESTASI MILENIAL PERSPEKTIF PENGETAHUAN KEUANGAN, PERILAKU KEUANGAN DAN SIKAP KEUANGAN Martdian Ratna Sari
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.1757

Abstract

Abstract - This study aims to examine the factors that influence millennial investment decisions. This study predicts that financial knowledge, financial behavior and financial attitudes of the millennial generation who tend to be independent are the considerations for millennial investment decisions. Previous studies that examined investment decision factors only focused on quantitative financial factors without paying attention to financial factors in terms of knowledge and attitude maturity in managing finances. Data from PT Kustodian Sentra Efek, the current number of millennial Indonesian investors is 51.36% in the age range of 21-40 years. Therefore, this study will examine how Financial Knowledge, Financial Behavior, and Financial Attitudes influence investment decision making for the millennial generation. 123 respondent questionnaires have been collected throughout Java by using purposive random sampling. This study finds that these three variables have a positive effect on investment decision making for the millennial generation on the island of Java. Keywords: Financial Attitude; Financial Behavior; Financial Knowledge; Investment Decision; Millennial Generation
PEMILIHAN METODE AKUNTANSI PENILAIAN INVENTORI DAN VARIABEL YANG MEMPENGARUHINYA Adibah Yahya; Muhammad Farhan Syavaat
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2026

Abstract

Abstract— Business activities or running a company must be calculated carefully, so that the company's goal of making a profit can be realized. The amount of profit earned by the companycan be affected by the amount of the cost of goods sold. Companies can adjust the amount of the cost of goods sold so that it is not too large by choosing the inventory valuation accounting method. The accounting methods for valuation of inventories are recognized based on PSAK 14, namely the average method and the FIFO method. This research was conducted to determine the effect of company size, Current Ratio, and leverage on the selection of accounting methods for inventory valuation in manufacturing companies and trading companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach and the type of data used is secondary data. The research population is the financial statements of manufacturing and trading companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling, Logistic regression analysis is a data analysis method used in this study. This study provides the result that company size has a negative effect on the choice of accounting method for inventory valuation in manufacturing companies, while trading companies do not have a significant effect. The choice of accounting method for inventory valuation is not influenced by Current Ratio and leverage in both manufacturing and trading companies. Keywords: Company Size; Current Ratio; Inventory Valuation Accounting Methods; Leverage
ANALISIS FINANCIAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN KEBIJAKAN DIVIDEN Meiliana Jaunanda; Ivana Cunny
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2050

Abstract

Abstract - This study discusses to insight investors and companies on how to assess the company's prospects for the longterm in terms of section liquidity, profitability, leverage and dividend policy on firm value.. The financial ratios used in the study include Current Ratio, Return on Assets, and Debt to Equity Ratio. Firm value is proxied by Tobin's Q, and the moderating variable, namely Dividend Policy, is proxied by Dividend Payout Ratio. This research uses manufacturing companies that distribute positive dividends listed on the IDX during the 2017-2019 period and data obtained from S&P Capital IQ. There are 58 companies sampled in the study. The results obtained are (a) CR has no significant effect on Tobin's Q because the significant value is 0.206, (b) ROA and DER have a significant effect on Tobin's Q because the significance value of ROA and DER is 0.000, (c) DPR can moderate the relationship between CR and Tobin's Q because the significant value of DPR*CUR is 0.001, (d) DPR cannot moderate the relationship between ROA and Tobin's Q because the significant value of DPR*ROA is 0.351, (e) DPR can moderate the relationship between DER and Tobin's Q because the significant value of DPR*DER is 0.006. Keywords: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio; Firm Value; Return on Asset,
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Andreas Bambang Daryatno
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2177

Abstract

Abstract - The tax target from the government has never been achieved, previous research has shown inconsistencies between researchers, and the economic sector has declined due to the COVID-19 pandemic. Whether the current state of the COVID-19 pandemic will produce consistent or inconsistent results if research is carried out on compliance with fulfilling obligations in paying taxes. The purpose of this study is to obtain empirical evidence regarding the effect of understanding tax regulations, tax sanctions, and service of tax officials on taxpayer compliance with risk preference as a moderating variable. This study used 104 samples through simple random sampling method. The data used is primary data in the form of questionnaires distributed to individual taxpayers in Jakarta. Data processing in this study using the Smart Pls3 program. The results showed that prior to moderating the understanding of tax regulations and services of tax officials had an effect on taxpayer compliance, while tax sanctions had no effect on taxpayer compliance. After moderating with the risk preference variable statistically resulted in the understanding of tax regulations, the service of the tax authorities strengthened even though it had very little effect on taxpayer compliance. Meanwhile, the tax sanctions variable could not predict positively on taxpayer compliance, meaning that the risk preference variable was not statistically proven to be able to moderate . From the empirical results above, it shows that the Directorate General of Taxes should focus more on providing education, socialization in an effort to increase the understanding of taxpayers so that awareness arises in paying taxes and participating in mutual cooperation in building the Indonesian nation to achieve mutual prosperity. Keywords: Risk Preference; Taxpayer Compliance; Tax Sanctions; Tax Service Officers; Understanding of Tax Regulations
APAKAH SKEPTISISME PROFESIONAL, KOMPLEKSITAS TUGAS DAN TEKNIK AUDIT BERBANTUAN KOMPUTER BERDAMPAK TERHADAP KUALITAS AUDIT? Yuliana Sari; Kurniawati Kurniawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2221

Abstract

Abstract - A quality audit is the ultimate process that the auditors wants to achieve. Auditors must continuiously improve audit quality to maintain the trust of stakeholders. This study aims to find out if professional skepticism, task complexity, and computer-assisted audit techniques have an impact on audit quality. This research model used to analyze data is Structural Equation Modelling (SEM). Research data is the primary data obtained from 67 respondents of external auditors from Public Accounting Firm in the DKI Jakarta Region. The result showed that professional skepticisim and computer assisted audit technique had a significant and positive influence on audit quality, while the complexity of the task had no significant effect on audit quality. The results of this study encouraged the Public Accounting Firm to consider the use of technology as one of the aspects that can improve the quality of audit and synergy it with the profesional skepticism. Keywords: Audit Quality; Computer Assisted Audit Technology; Professional Skepticism; Public Accounting Firm; Task Complexity
ANALYSIS OF THE EFFECT OF CAPITAL EXPENDITURE, BUSINESS RISK, AND PROFITABILITY ON THE CAPITAL STRUCTURE OF COMPANIES ON PROPERTY INDUSTRY Tanggor Sihombing; Steven Arfin Susanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2251

Abstract

Abstract – The objective of this research is to test whether capital expenditure, business risks, and profitability will affect a company's capital structure. The company under study runs in the real estate and property industry which listed on Indonesia Stock Exchange in 2013-2019. The purposive sampling method is used in this research. The sampling data involved 30 companies for 7 years consecutively starting from 2013-2019. In this research, there is one dependent variable, i.e., capital structure, while there are three independent variables, i.e., capital expenditure, business risks, and profitability. This research used multiple linear regression data. Besides that, the data samples are already tested by using the classic assumption method, starting from the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Based on the research, the capital expenditure and business risks are not affecting the company capital structure in the real estate and property industry. However, profitability has a significant negative impact on the company's capital structure. Keywords: Business Risk; Capital Expenditure; Capital Structure; Profitability
PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Silvia Nur Krishna Murthi; Ahmad Subaki,; Sumardi, Sumardi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2294

Abstract

Abstract— This study aims to determine the effect of Sales Growth, Accounts Receivable Turnover, Inventory Turnover, Company Size and Leverage on Profitability of Food and Beverage Sector Companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary or quantitative data. The variables studied were Sales Growth, Accounts Receivable Turnover, Inventory Turnover, Company Size and Leverage on Profitability. The sample used was 8 companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Determination of sample selection using purposive sampling and data processing method using multiple linear regression analysis. The results showed that partially the sales growth variable, accounts receivable turnover, had no significant effect on the profitability variable (ROA), the inventory turnover variable and company size had a significant negative effect on the profitability variable (ROA). While the leverage variable (DER) has a positive and significant effect on the profitability variable (ROA). Simultaneously, the variables of sales growth, accounts receivable turnover, inventory turnover, company size and leverage (DER) have a significant and significant effect on the profitability (ROA) variable. The ability of the independent variable in explaining the dependent variable can be seen from the analysis of the coefficient of determination R2 of 0.359%. This means that only 35.9% profitability (ROA) which can be explained by the variables of sales growth, receivables turnover, inventory turnover, company size and leverage (DER). While the remaining 64.1% is explained by other variables that are not included in this study. Keywords: Accounts Receivable Turnover; Company Size; Inventory Turnover; Leverage; Sales Growth
PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PERILAKU PENGAMBILAN RISIKO Iskandar Itan; Devina Devina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2306

Abstract

Abstract— The goal of this research is to look into the impact of ownership concentration, managerial ownership, and corporate governance on corporate risk-taking using stock return volatility. This study's methodology is a quantitative approach that uses simple linear regression models and panel data. The sample for this study consists of manufacturing sector companies that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The purposive sampling method obtained 137 companies and 679 data for the sample. As a result, ownership concentration and corporate governance have negative and significant effects on corporate risk-taking, whereas managerial ownership has no significant effect. This study demonstrates that firms take significantly less risk when they have more concentrated ownership and good corporate governance. Keywords: Corporate Governance; Ownership; Risk-taking
PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI Intan Permata Sari; Timothy Tjandra; Amrie Firmansyah; Estralita Trisnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2376

Abstract

Abstract— The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statements of manufacturing companies that focus on the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling totaling 104 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that the independent commissioner is positively associated with earnings management, while the audit committee and operating cash flow are not associated with earnings management. The Indonesian Financial Services Authority needs to improve the rules for implementing corporate governance and monitoring the implementation of the corporate governance structure, and coordinating with the Indonesian Institute of Accountants to improve disclosure of information in financial statements. Keywords:, Audit Committee; Earnings Quality; Independent Commissioner; Operating Cash Flow
PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK Nadya Regina Louis; Stefanus Ariyanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2395

Abstract

Abstract - The aim of this study is to examine the taxpayer perception on the digitalization of tax reporting system using e-filing application in Tangerang area. The study uses usefulness, user satisfaction, ease of use and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using convenience sampling method consist of 106 respondents in Tangerang area, analysed using multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception have significant impact on taxpayer perception on using e-filing system, while ease of use and security/confidentiality perception don’t have significant impact on taxpayer perception on using e-filing system. Keywords: E-Filing; Tax Digitalization; Taxpayer Perception

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