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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.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi" : 5 Documents clear
Pengaruh Corporate Social Responsibility Terhadap Nilai Dan Kinerja Perusahaan Manufaktur Agustin Ekadjaja; Vony Vony
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.932 KB) | DOI: 10.31937/akuntansi.v3i1.39

Abstract

This study aims to determine the effect of CSR Index to the value and performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI), and to find out how much the ability of the variable CSR Index in explaining the variable Tobin’s Q, ROA, and ROE manufacturing companies listed on Indonesia Stock Exchange (BEI). This study uses data sampled during the 75 years from 2007 to 2009. A statistical method used to test the research hypothesis is a simple linear regression model. Therefore, before performing hypothesis testing carried out tests of classical assumptions. The results of this study prove that, CSR Index has a significant effect on Tobin’s Q and ROE with 95% confidence level. However, CSR Index has no significant influence on ROA with 95% confidence level. Key words : CSR Index, Variabel Tobin’s Q, ROA, ROE
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa Andina Ayu Triani
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.76 KB) | DOI: 10.31937/akuntansi.v3i1.40

Abstract

This research is an experimental research which is conducted to examine the effect of gender and ethics toward ethical perceptions for accounting students. The objects of this research were students who were taking intermediate accounting class at Multimedia Nusantara University and Bakrie University. For the data analysis techniques, validity of data was analyzed by using Confirmatory Factor test analysis (CFA), the reliability test data was analyzed by using the Cronbach Alpha Coefficient (α), and hypothesis tests was analyzed by using simple regression (Simple Regression). All of the data used in this research are valid and reliable. The classical assumption test was done before the hypothesis test was analyzed. From the results of hypothesis testing, Ha1 was rejected which means that gender variables cannot be used to predict the perception of ethics and Ha2 was rejected which means that charges of ethics cannot be used to predict the perception of ethics. Keywords: gender, ethics, perception of ethics
Analisis Pengaruh Narrow Money (M1) Dan Broad Money (M2) Terhadap Laju Inflasi Di Indonesia Siti Rahmi Utami; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.623 KB) | DOI: 10.31937/akuntansi.v3i1.41

Abstract

The abjective of this study is to analyze the effect of narrow money and broad money on inflation rate in Indonesia. Those economic indicators are chosen as we expect the results of this study will be the reference in making the monetary policy. The data is the yearly data within 2003-2007, obtained from the annual report of Bank Indonesia. Data were analyzed using regression test. Independent variables used are narrow money and broad money, while the dependent variable is the rate of inflation in Indonesia. The result of our research shows that the narrow money has significantly negative effect on inflation rate, while broad money has significantly positive effect on inflation rate. Key Words : Narrow Money, Broad Money, and Inflation Rate
Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Brenda Prasasti; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.35 KB) | DOI: 10.31937/akuntansi.v3i1.42

Abstract

The objective of the empirical study is to examines whether corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had an influence on earnings management. Earnings management is proxied by discretionary accruals that are estimated using Jones model. This study takes sample from 47 companies listed in Indeks Kompas 100 has been reviewed during the year of 2008-2009. Double linier regression analysis is used to analyze the effect of corporate governance mechanism on earnings management. The result on this study shows that (1) Simultaneously of corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had significant influence on earnings management, (2) Institutional ownership had not significant inffluence on earnings management, (3) Manajerial ownership had positive significant influence onearnings management, (4) Size of director had not significant inffulence on earnings management, (5) Presence of independent of director had not significant influence on earnings management. Keywords : Corporate Governance Mechanism, Earnings Management
Pengaruh Job Insecurity, Terhadap Keinginan Berpindah Kerja Dengan Kepuasan Kerja Dan Komitmen Organisasional Sebagai Variabel Intervening Gabriela Meta Paramastri Kuding; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.903 KB) | DOI: 10.31937/akuntansi.v3i1.43

Abstract

This study aims to obtain empirical evidence about the effect of job insecurity toward job turnover intentions with job satisfaction and organizational commitment as intervening variable The samples in this study are employees who worked at the television industry in Jakarta. Sampling method used was convenience sampling. Tests used in this study are validity testing, reliability testing, the classic assumption testing, simple regression and path analysis testing. Results of the first hypothesis toward showed that there was significant influence of job insecurity towards job turnover intentions. Result of this study showed that organizational commitment and job satisfaction were not intervening variable in the relations between job insecurity and job turnover intention. Keyword: job insecurity, organizational commitment, job satisfaction, turnover intentions of the employees

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