cover
Article Per Year (5 Year)
All
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
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.
Arjuna Subject : -
Articles 11 Documents
 1   2 
Search results for , issue "Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi " : 11 Documents clear
PENGARUH FAKTOR DEMOGRAFI TERHADAP PENGETAHUAN WAJIB PAJAK NON KARYAWAN DI INDONESIA Muhammad Destyawan; Amir Hidayatulloh
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.1642

Abstract

Abstract— The Purpose of this study is to analyze the demographic factors that influence tax knowledge. The Population in this study is individual taxpayers in Indonesia. The sampling technique in this study uses purposive sampling, with criteria (1) individual non-employee taxpayers in Indonesia, and (2) having a taxpayer base number. Data collection in this study used a questionnaire with help of Google Form. Respondents in this study numbered 71 respondents who were dominated by male respondents (51 respondents), aged 25-34 years (35 respondents). Data analysis techniques in this study used multiple linear regression analysis with the help of SPSS tools. This study found that demographic factors that influenced tax knowledge were education level and income level. However, age and gender do not affect tax knowledge. Keywords: Tax Knowledge, Age, Gender, Education Level, Income Level, Demographic Factors
BOARD OF DIRECTORS, CEO EXPERIENCE, CEO TENURE IN THREE REAL EARNINGS MANAGEMENT MEASUREMENT APPROACHES Michelle Sonda; Paulina Sutrisno
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2710

Abstract

Abstract— This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings management proxies into three test models, abnormal production and abnormal discretionary expenditure (REM1); abnormal operating cash flow and abnormal discretionary expenditure (REM2); abnormal operating cash flows, abnormal production and abnormal discretionary expenditure (REM3). The three categories of real earnings management are intended to assess the robustness of the test results. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2020. Fifty-eight manufacturing companies meet the sampling criteria so the total sample data obtained is 174. The data of this study were analyzed using random effect panel data. This study's results indicate that profitability negatively affects real earnings management in all real earnings management testing categories. Board of directors, CEO experience, CEO tenure, and company age do not affect real earnings management. The research implies developing knowledge about the factors that influence real earnings management. This study provides empirical evidence that the company's ability to generate high profits can reduce the impetus of company management to perform real earnings management. The findings of this study have implications for investors as a consideration in making decisions that the company's ability to generate profits is a positive indication that the company has good prospects in the future and can reduce the impetus for real earnings management. Keywords: Board of Directors; CEO Experience; CEO Tenure; Profitability; Real Earnings Management
THE EFFECT OF CORPORATE GOVERNANCE STRUCTURES, ENVIRONMENTAL PERFORMANCE, AND MEDIA COVERAGES TO CARBON EMISSIONS DISCLOSURE Kenny Ardillah; Yohanes Mardinata Rusli
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2716

Abstract

Abstract — Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, UMUR OBLIGASI, PROFITABILITAS, LIKUIDITAS, LDR, NPL, BOPO TERHADAP PERINGKAT OBLIGASI Stevanie Agustinus; Harsono Yoewono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2745

Abstract

Abstract— The capital market has an important role for the economy of a country because it is a means for companies to obtain funds from investors, and a means for the public to invest in financial instruments. Currently, bonds are still of interest to the public to invest. Corporate bonds showed a significant increase throughout semester II-2020. This significant increase was caused by emissions that began to increase, in addition to that, the increase in emission values was also supported by a climate of low interest rates. This study was conducted to analyze the effect of firm size, auditor reputation, bond age, profitability, liquidity, loan to deposit ratio, non-performing loan and BOPO on bond ratings. The object of this research is a go public banking company that issues bonds and is rated by PEFINDO, and is listed on the IDX for the 2016-2021 period. The data analysis method used in this study uses multiple regression with the help of the Eviews 10 program. The results of this study conclude that firm size has a significant positive effect on bond ratings, auditor reputation has a significant positive effect on bond ratings, age of oligation has a significant positive effect on bond ratings, loan to deposit ratio (LDR) has a significant positive effect on bond ratings, and non-performing loans has a significant negative effect on bonds rating, while profitability, liquidity, and BOPO has no effect on bond ratings. Frim size and the loan to deposit ratio (LDR) rating are the dominant factors influencing the bond rating. Keywords: Bond Rating; Firm Size; Auditor reputation; Bond Age Profitability; LDR, NPL, BOPO
ARE SUSTAINABILITY DISCLOSURE AND TAX AVOIDANCE ASSOCIATED WITH THE COST OF DEBT? Paskah Deby Chabelita Hutabarat; Amrie Firmansyah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2793

Abstract

Abstract— This study examines whether sustainability disclosure and tax avoidance affect the cost of debt. The research data was obtained from financial statements, annual reports and sustainability reports of property and real estate sub-sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. Data sourced from www.idx.co.id, www.idnfinancials.com and the authorized company's websites. Based on purposive sampling, the total sample used in this study amounted to 104 observations. Hypothesis testing is conducted by using multiple linear regression analysis for cross-section data. The study results conclude that sustainability disclosure and tax avoidance are not associated with the cost of debt. This research indicates that the Indonesia Financial Services Authority should increase supervision over sustainability and company policies to finance companies through debt made by listed companies. Keywords: Cost of Debt; Tax Avoidance; Corporate Social Responsibility
FAKTOR INTERNAL ORGANISASI DAN PENCEGAHAN FRAUD PADA PENGELOLAAN WISATA MANGROVE DI MADURA Naqibati Rif'atul Khomsah; Anita Carolina; Rian Abrori
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2867

Abstract

Abstract—This study aims to identify many factors that can influence fraud prevention in management of mangrove ecotourism in Madura. The population in this study was all management of mangrove ecotourism in Madura. This research uses quantitative methods with several independent variables, namely integrity, organizational culture, accountability and internal control systems, while the dependent variable is fraud prevention. This study uses primary data by distributing questionnaires to pokdarwis’s members and managed to obtain 161 respondents. Multiple linear regression analysis is used for data analysis The result indicates that organizational culture and internal control systems have a positive effect on fraud prevention. It is caused by the implementation of transparency through using information boards in tourism management has not been maximized. Different results are obtained in which integrity and accountability have no effect on fraud prevention. Pokdarwis’s members are always monitoring and formation of an organizational culture that is aware of fraud prevention actions are the reasons for its influence. Keywords: Integrity; Organizational Culture; Accountability; Internal Control System; Fraud Prevention.
PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD Wiwi Idawati; Ayunda Novita Hanifah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2879

Abstract

Abstract— This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in Indonesia based on the ASEAN Corporate Governance Scorecard listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and panel data regression anlysis. The results of this study prove that board Independence has a negative effect on Sustainability Reporting. The results of the Audit Committee and Managerial Ownership have no correlation with Sustainability Reporting. Keywords: Board Independence; Audit Committee; Managerial Ownership; Sustainability Reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Bahtiar Effendi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2924

Abstract

Abstract - Firm value is one of the measurements used to gain investor and creditor confidence. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates good company performance and is a measure of the high level of shareholder prosperity indirectly. This study aims to determine whether there is an influence between earnings per share (EPS), capital structure, and dividend policy on firm value with company growth as an intervening variable. The companies studied are consumer goods companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research is a quantitative study. The population in this study were consumer goods companies and the sample method used was purposive sampling. The data analysis technique used is descriptive statistics, multiple linear regression analysis, coefficient of determination (R2), partial test (t test) and simultaneous test using SPSS version 26.00. The results of the study found that earnings per share has a significant effect on firm value, dividend policy has a significant effect on firm value, capital structure has no effect on firm value, firm growth has no effect on firm value, and firm growth has no effect as an intervening variable. in influencing earnings per share, dividend policy, and capital structure on firm value. Keywords: Firm Value; Earning Per Share; Capital Structure; Dividend Policy; Company Growth
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021 Salma Indrianti; Rindu Rika Gamayuni; Retno Yuni Nur Susilowati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2926

Abstract

Abstract— The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, banking financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). In this study used the control variable, namely the capital adequacy ratio (CAR). However, there are several issues related to the use of fintech services, firstly the increase in users of this service tends to increase bank operational costs (promotion, education, and technology investment), secondly related to security, and thirdly, there is a change in the financial ecosystem due to digitalization. This study uses a sample of all conventional banks that have implemented fintech services and are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample method used is purposive sampling with the analytical method, namely multiple linear regression. Based on the existing sample method, a sample of 20 banks was obtained so that a total sample of 100 observations over a five-year period. The results of multiple linear regression analysis on ROA show that only mobile banking has a positive effect, while internet banking, SMS banking, and CAR do not have a positive effect on the ROA variable. The results of multiple linear regression analysis on ROE show that mobile banking, internet banking, SMS banking, and CAR have no positive effect on the ROE variable. And the results of multiple linear regression analysis on NIM show that mobile banking, SMS banking, and CAR has a positive effect, while internet banking has no positive effect on the NIM variable. Keywords: Financial Technology (fintech); Mobile Banking; Internet Banking; SMS Banking; Return on Asset (ROA); Return on Equity (ROE); Net Interest Margin (NIM); Kinerja Keuangan
IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY Luh Komang Merawati; Ni Nyoman Komala Dewi; Ida Ayu Nyoman Yuliastuti
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2929

Abstract

Abstract— The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is strongly influenced by audit delay or audit completion time. This research aims to know the effect of IFRS implementation, company loss disclosure, auditor switching, internal control system and leverage on audit delay in manufacturing company listed on Indonesia Stock Exchange from 2018 to 2020. Population in this research were 186 company, using a purposive sampling method obtained 161 company, resulted 483 observation for three years. The data analysis technique used was multiple linear regression analysis. The research result was IFRS implementation and company loss disclosure had a positive effect on audit delay, while the internal control system, leverage and auditor switching had no effect on audit delay. Keywords: Audit Delay; Auditor Switching; Disclosure; IFRS; Internal Control System; Leverage.

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2022 2022


Reset
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