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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
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Search results for , issue "Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi" : 5 Documents clear
Analisis Perbedaan Abnormal Return Dan Laba Perusahaan Sebelum Dan Sesudah Share Split Atau Reverse Share Split Amelinda Timothea Winata; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.04 KB) | DOI: 10.31937/akuntansi.v4i2.129

Abstract

The purpose of this research was to analyze the difference of abnormal return and net income before and after share split or reverse share split. Abnormal return and net income are important to investor because it indicated the corporate performance and useful for investor’s decision making. The samples used in this research were 61 companies for variable of abnormal return and 59 companies for variable of net income. These samples were the companies that listed in Indonesia Share Exchange (IDX) for period 2003-2010 and meet the criteria sampling of this study. The samples were determined based on purposive sampling method. Data that used in this research was secondary data, such as share price, Indonesia Composite Index (ICI), and financial reports. The method used for analysis was paired sample t-test. The results of this research are (1) there is significant difference between abnormal return before and after share split, (2) there is no significant difference between net income before and after share split, (3) there is significant difference between abnormal return before and after reverse share split, and (4) there is no significant difference between net income before and after reverse share split. Keywords: share split, reverse share split, abnormal return, net income.
Pengaruh Indikator Ekonomi Makro, Kinerja Keuangan Perusahaan, Dan Risiko Sistematis terhadap Harga Saham Hellen Tiara Fatrin; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.892 KB) | DOI: 10.31937/akuntansi.v4i2.130

Abstract

The objective of this research is to examine the effect of macroeconomic factors, financial performance and also systematic risk partially and simultaneously toward stock price. The macroeconomic factors are proxied by inflation and Bank Indonesia interest rate, company financial performance are proxied by Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), and also systematic risk is proxied by beta. The object of this study are companies which have listed in Indeks LQ-45 in period 2007-2011. The samples are 11 companies determined based on purposive sampling. Data used in this study is secondary data such as financial statements, annual reports, inflation rate, Bank Indonesia interest rate, and stock price. The results of this study are (1) macroeconomic factor proxied by inflation does not have partial significant effect to stock price (2) macroeconomic factor proxied by Bank Indonesia interest rate does not have partial significant effect to stock price (3) company financial performance proxied by Price Earning Ratio has partial significant effect to stock price (4) company financial performance proxied by Earning per Share has partial significant effect to stock price (5) company financial performance proxied by Return on Asset does not have partial significant effect to stock price (6) company financial performance proxied by Return on Equity does not have partial significant effect to stock price (7) systematic risk proxied by Beta does not have partial significant effect to stock price (8) macroeconomic factors,company financial performances, and systematic risk have simultaneous significant effect to stock price. Keywords: macroeconomic factor, financial performance, systematic risk, inflation, Bank Indonesia interest rate, Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), beta, stock price.
Pengaruh Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening Oei, Francis Elizabeth Wijaya; Zaroni Zaroni
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.287 KB) | DOI: 10.31937/akuntansi.v4i2.131

Abstract

The objective of this research is to examine the effect of compensation towards employee’s performance with motivation as the intervening variable. The data of this research consisted of primary data that was collected by distributing questionnaires to 100 employees in several banks and investment companies in Semarang for the year 2012. The sample in this study determined based on convenience sampling method. The regression analysis and path analysis are used in this study. Based on the analysis data, the result of this study are (1) compensation has a positive influence toward employee performance, (2) compensation has a positive influence toward motivation, (3) motivation has a positive influence toward employee performance, (4) compensation has a positive influence toward employee performance with motivation as the intervening variable. Keywords: compensation, motivation, employee performance, intervening variable.
Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan Nancy Marchelly; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.745 KB) | DOI: 10.31937/akuntansi.v4i2.132

Abstract

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance
Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Caroline Sytha Sunarta; Suhajar Wiyoto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.452 KB) | DOI: 10.31937/akuntansi.v4i2.133

Abstract

The objective of this research is to examine the effect of auditor’s independency, competency, and job experience towards audit quality.This research is conducted by using method survey to public accountants (external auditors) that working settled in Public Accountant Firm (KAP) in Jakarta and Tangerang, in 2012 and have one year minimum experience, as respondents with type research of causality. Using likert scale as an instrument (questionaire) for measure auditor’s perceptions about the independency, competency, and job experience that influence audit quality. From 150 questionaire distributed, returned was 109 questionaire, and 24 not complete, so that only 85 questionaire could be process. Data analysis conducted with multiple regression model. The hypotheses tested are revealed as that independency, competency, and job experience have influence to audit quality as well as partially and simultaneously. The result of the test showed empirical testimony that auditor’s independency, competency, and job experience as well as simultaneously significantly influence audit quality. Partially, independency, competency, and job experience also have significant influence to audit quality. Future research expected can extend survey area coverage and add more independent variables that can have influence to audit quality. Keywords: independency, competency, job experience, audit quality.

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