Jurnal ULTIMA Accounting
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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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Pardomuan Ritonga]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2526
<![CDATA[Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on audit quality and implications with tax avoidance. This type of research is quantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in 2016-2020. Data processing in this research using Statistical Program for Social Science 22 program. The sampling method using purposive sampling technique is counted 16 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that corporate social responsibility and audit committee both have significant effect simultaneously on the audit quality as long as corporate social responsibility and audit committee both have negative significant effect simultaneously on the tax avoidance. The partial test results showed that both of corporate social responsibility and audit committee had to the audit quality. However, corporate social responsibility and audit committee have no indirect effect to the tax avoidance through audit quality. Keywords: Corporate Social Responsibility; Audit Committee; Audit Quality; Tax Avoidance.]]>
<![CDATA[PENGARUH BOARD CHARACTERISTIC TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN ]]>
<![CDATA[Maria Euginia]]>;
<![CDATA[Wijaya Triwacananingrum]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2536
<![CDATA[Abstract – The purpose of this study is to see how characteristics of the board of directors affect the disclosure of sustainability reports. This study collects samples through purposive sampling technique. A total of 135 sample data were taken from companies in Indonesia that were included in the Kompas 100 index, for three consecutive years, which disclosed sustainability reports. The year under study is the latest and closest year, 2018-2020. Disclosure of sustainability reports will use the GRI Sustainability Report Disclosure Index (SRDI) indicator (2018) with a total assessment of 250 indicators, each indicator listed will be given a value of one. The size of the board of directors will be using the natural logarithm of board size. Board gender diversity from both sides will use their respective proportions to the entire board of directors. The STATA program was used in this study because it was considered the most suitable for the research technique. This research resulted in board size having a significant and positive effect on the disclosure of sustainability reports. Board diversity from female on board has an effect but not significantly on the disclosure of sustainability reports. Finally, board diversity from male on board also has an effect but not significantly on the disclosure of sustainability reports. Keywords: Board Characteristic; Sustainability Report Disclosure; Board Size; Board Diversity]]>
<![CDATA[DETERMINAN AKUNTABILITAS KEUANGAN DESA PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Sahala Purba]]>;
<![CDATA[Septony Benyamin Siahaan]]>;
<![CDATA[Farida Sagala]]>;
<![CDATA[Rahel Junita]]>;
<![CDATA[Tonida Charles Duha]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
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DOI: 10.31937/akuntansi.v14i1.2583
<![CDATA[Abstract— This research aims to determine and analyze the impact of the internal control system, human resource capacity, inspection, and apparatus skills on village financial accountability in villages in Siempat Nempu Hulu District, Dairi Regency. This type of research is causal associative research and uses primary data. The data collection method used is a questionnaire. The study method used in this research is descriptive analysis and multiple linear regression. This research was conducted in 12 villages in Siempat Nempu Hulu Subdistrict, Dairi Regency, and each village had 3 respondents, namely the head of the village government, the village secretary and the head of finance, so that the number of respondents was 36 people. This research was conducted in April - May 2021. The results of this research show that the internal control system, Human Resource Capacity and apparatus skills have a positive and significant impact, while the audit has a negative impact on village financial accountability in villages in Siempat Nempu Hulu District, Dairi Regency. Keywords: Internal Control System; Human Resource Capacity; Examination; Apparatus Skills; And Village Financial Accountability]]>
<![CDATA[DETERMINANTS OF BANK CAPITAL STRUCTURE: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Dewi Tamara]]>;
<![CDATA[Nadia Heraini]]>;
<![CDATA[Dimas Ivan]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2619
<![CDATA[Abstract –The capital structure in banking has become discussed due to the competition with the fintech and bank digital and debate about the efficiency of its choices. The purpose of this paper is to investigate the dynamics that go into determining a bank's capital structure in Indonesia. The capital structure of Indonesian banks is examined using a panel regression model. Profitability, corporate tax, growth, collateral, and bank size all influence banks' financing or capital structure decisions, according to the findings of this study. The study's most important result is that debts finance more than 87 percent of banks' assets, with short-term obligations accounting for more than three-quarters of bank capital. This emphasizes the importance of short-term borrowing in Indonesian bank funding over long-term debts. The fundamental contribution of this article is the identification of factors that influence the capital structure of Indonesian banks. Keywords: Capital Structure Determinants; Banks; Trade-Off Theory; Pecking Order Theory]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE DENGAN ADOPSI E-TAX SYSTEM SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Linda Santioso]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2620
<![CDATA[Abstract - Tax revenue is often not achieved, research in Botswana states that taxpayer attitudes affect taxpayer compliance, research in Uganda Adoption of the E-tax System can mediate the effect of Attitude on the E-tax system. Can the above research be implemented in Indonesia so that the tax target can be achieved? This study aims to provide evidence of empirical influence between attitudes and attitudes of taxpayers to the e-tax system on tax compliance with the application of the e-tax system as a mediating variable. This study uses respondents who found 100 mandatory taxes in DKI Jakarta. 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 of the study are the attitude of taxpayers towards the implementation of the e-tax system, the attitude of taxpayers to tax compliance has a positive and significant effect, attitudes towards the e-tax system towards the implementation of the e-tax system, attitudes towards the e-tax system towards tax compliance have a positive effect. but not significant. While the mediation of the implementation of the e-tax system on the attitude of taxpayers towards tax compliance, the mediation of the application of the e-tax system on attitudes towards tax compliance e-mediates positively but not significantly. From the empirical results above, it shows that with the implementation of the e-tax system, it has an influence on the attitude of taxpayers who master technology where taxpayers become more obedient because it is easier and more efficient to pay taxes. Meanwhile, the behavior of taxpayers towards the implementation of the e-tax system, although there are positive results, has not given maximum results to tax revenues because many taxpayers also have difficulty learning the e-tax system, fearing they will make mistakes. The government is imposing too much on the implementation of the e-tax system in a hurry and some people are not ready so that the e-tax system, although positive for the future, is currently not having a significant impact. Keywords: Attitude of Taxpayers; Application of the Electronic Tax System; Behavior towards the Electronic Tax System; Tax Compliance]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Andreas Bambang Daryatno]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2621
<![CDATA[Abstract - The purpose of this study is to obtain empirical evidence of the effect of loan to deposit ratio, firm size and GDP on the company's financial performance which is represented by return on equity in banking companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling as a sampling technique and uses banking companies as research samples. The data used in this study comes from the financial statements of banking companies listed on the Indonesia Stock Exchange. Data processing in this study using the Smart Pls3 program. The results obtained that the loan to deposit ratio has a positive but not significant effect on financial performance, while firm size and gross domestic product have a positive and significant effect on financial performance. High credit delivery rates must be accompanied by good credit quality so that banking losses are low, this happened in Indonesia where gross NPL during 2020 during the pandemic only reached 3.06 percent, up from 2019 gross NPL which reached 2.5 percent and The 2018 gross NPL which reached 2.37 means that OJK has succeeded in restraining the increase in NPL through POJK 11/2020 regulation on credit restructuring. The confidence of the Indonesian people in the big show and the maintained GDP of Indonesia keeps investors optimistic and keeps investing, this will certainly accelerate the economic recovery and increase income for banking in Indonesia. It boils down to an increase in income or credit sales, which in turn will improve the financial performance of banks. Keywords: Financial Performance; Loan to Deposit Ratio; Firm Size; GDP]]>
<![CDATA[FACTORS AFFECTING EARNINGS GROWTH IN MANUFACTURING COMPANIES LISTED IN IDX ]]>
<![CDATA[Angelina Puspa Wiliasari]]>;
<![CDATA[Karina Harjanto]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2623
<![CDATA[Abstract— Earnings growth is a change of net income that increases compared to the net profit of the previous period. The purpose of this research is to obtain empirical evidence about the effect of the current ratio, debt to equity ratio, total asset turnover, and managerial ownership on earnings growth. The dependent variable of this research is earnings growth. The independent variable of this research is the current ratio, debt to equity ratio, total asset turnover, and managerial ownership. The data used in this research is secondary data. The samples are selected using purposive sampling. The samples of this study are public manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period, that has issued audited financial statements at the end of December 31st, using Rupiah as the financial report currency, showing earnings growth, owning and presenting the information of managerial ownership. The research method used in this research is the multiple regression linear method. The results of this study are (1) current ratio has a significant negative effect on earnings growth, (2) debt to equity ratio has a significant negative effect on earnings growth, (3) total asset turnover has no effect on earnings growth, and (4) managerial ownership has no effect on earnings growth. Implication of this study is that companies need to maintain low debt ratio in order to focus in expanding business and growing earnings. Keywords: Current Ratio (CR); Debt To Equity Ratio (DER); Managerial Ownership (MO); Earnings Growth (EG); Total Asset Turnover (TATO)]]>
<![CDATA[PENGARUH BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Meria Meriana Gulo]]>;
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2627
<![CDATA[Abstract— The purpose of this study is to understand and analyze the effect of earnings management variables in terms of taxation by using deferred tax expense, deferred tax assets and tax planning on consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. 35 companies become research sample through the selection of purposive sampling method as a method of determining the sample with certain provisions and considerations. Panel data regression method with statistical software views is used in this study. The data collection needed is the published annual report of consumer goods manufacturing companies for the period 2016 to 2020. The researcher used the method of quantitative descriptive analysis of logistic regression. From the results of research that has been done, it is found that in terms of taxation, the burden of deferred tax, assets on deferred tax and tax planning is not significant on earnings management actions. Deferred tax assets show negative results, this is because earnings management is carried out to minimize company expenses. Meanwhile, tax planning shows negative results where tax planning is carried out in order to minimize profits to achieve shareholder goals Keywords: Beban Pajak Tangguhan; Aset Pajak Tangguhan; Perencanaan Pajak; Manajemen Laba]]>
<![CDATA[PENGARUH DANA ZAKAT DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH (PADA BANK DEVISA SYARIAH BERDASARKAN ISR INDEX) ]]>
<![CDATA[Eko Setiawan]]>;
<![CDATA[Yuliansyah Yuliansyah]]>;
<![CDATA[Rindu Rika Gamayuni]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2628
<![CDATA[Abstract - This study discusses banking that is engaged in services, therefore public trust is very important for smooth business, Islamic banking needs to be supported by good bank performance because if financial performance in this study is proxied by ROA and ROE which are reported to be good, it will add information for potential investors so that potential investors will invest their funds. The purpose of this study was to determine the effect of zakat funds and Islamic Corporate Social Responsibility on financial performance in Islamic foreign exchange banks. This study uses Islamic Foreign Exchange Banks as the research sample. The data used is the annual financial report of the Islamic Foreign Exchange Bank for the period 2011-2018 which was obtained from the official website of each bank. The sample used is 32 financial statements. The sampling technique uses a saturated sampling technique, namely the determination of the sample when all members of the population are used as samples. The hypothesis test carried out was the T test using spss v 20. The results showed that the data were normally distributed. The results of the coefficient of determination test showed that statistically the independent variables namely zakat and ICSR were able to explain the dependent variable ROA of 8.60% while the remaining 91.40% explained by other variables that were not included in this study while the ROE of 9.30% the remaining 90.70% was explained by other variables that were not included in this study. The results of the t-test of zakat funds and Islamic Corporate Social Responsibility have no effect on the financial performance of Islamic Foreign Exchange Banks. Keywords: Zakat Funds; Islamic Corporate Social Responsibility (ICSR); Return On Assets (ROA); Return On Equity (ROE)]]>
<![CDATA[PENGARUH GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERGURUAN TINGGI MUHAMMADIYAH DI INDONESIA ]]>
<![CDATA[Eka Aprilia]]>;
<![CDATA[Rindu Rika Gamayuni]]>;
<![CDATA[Saring Suhendro]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i1.2635
<![CDATA[Abstract— This study focuses on the effect of good university governance and internal control systems on higher education performance. This research is a quantitative research using path analysis. The population in this study were all Muhammadiyah higher education in Indonesia. And as for the research sample, the entire population consists of 154 universities throughout Indonesia. The results of this study are good university governance has a positive and significant influence on the performance of Muhammadiyah higher education, while the internal control system has a positive but not significant effect on the performance of Muhammadiyah higher education. This research is expected to provide benefits for Muhammadiyah universities and other universities in improving performance related to good university governance and internal control systems. In the development of science, especially the discussion on the performance of higher education institutions, the results of this study are expected to be a reference for future research related to good university governance and internal control systems and to contribute to conducting research at Muhammadiyah universities with indicators of 9 criteria accreditation that has not been carried out in previous research which can further provide an overview of the performance of Muhammadiyah higher education in Indonesia. Keywords: Good University Governace; Internal Control; Higher Education Performance]]>
