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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 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi" : 5 Documents clear
Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Anastasia Anastasia; Sparta Sparta
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.068 KB) | DOI: 10.31937/akuntansi.v6i1.144

Abstract

Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used for collecting the data from Finance and Accounting Staff working at Private Companies in Tangerang and Jakarta. Total sampel used for this study are 109 sampel. The examination of hypothesis method using multivariate regretion. Result of this study indicates that internal control effectiveness and perception of suitability of compensation doesn’t have significant effect towards accounting fraud tendency. Individual morality significantly affect the occurance of accounting fraud tendency. Key Words: Accounting Fraud Tendencies, Individual Morality, Internal Control Effectiveness, Perception of Suitability of Compensation.
Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba Keshia Anjelica; Albertus Fani Prasetyawan
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.793 KB) | DOI: 10.31937/akuntansi.v6i1.145

Abstract

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.
Pengaruh Gaya Kepemimpinan Transaksional, Gaya Kepemimpinan Transformasional Dan Kepuasan Kerja Terhadap Kinerja Auditor Di Kantor Akuntan Publik (KAP) Stellina Permatasari Sugiharta; Michell Suharli
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.439 KB) | DOI: 10.31937/akuntansi.v6i1.146

Abstract

The objective of this research is to examine the effect of transactional leadership, transformational leadership and job satisfaction towards auditor performance. This research was performed as an attempt to acknowledge which factor could increase auditor’s performance. This research is conducted by using survey method to public accountants working at Public Accountant Firms in Jakarta and Tangerang, in 2013 and have one year minimum for job experience, as respondents. Data analysis was conducted by using multiple regressions model. The result of the test showed that transactional leadership, transformational leadership and job satisfaction can significantly affects auditor’s performance silmutaneously. Transactional leadership and job satisfaction have significant effect towards auditor’s performance partially. The next researches are expected to extend the area for survey and to add more of independent variables that could affect auditor’s performance. Keywords: auditor’s performance, job satisfaction, transactional leadership, transformational leadership
Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Perusahaan Ritel Di Kota Tangerang Siska Ryadi; Jimmy Ardianto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.843 KB) | DOI: 10.31937/akuntansi.v6i1.147

Abstract

The purpose of this research is to analyze the factors that can improve the performance of Accounting Information System (AIS) used in the retail companies. There are four factors in this research, the factors consists user participation, top management support, user capabilities, and training and user education. The objects of this research are the retail companies in Tangerang. The data used in this research is the primary data. The samples in this research are determined based on convenience sampling. The results from this research indicate that training and user education had significant influence to the performance of AIS partially, whereas user participation, top management support and user capabilities had not significant influence to the performance of AIS. Keywords : accounting information systems, AIS performance, user participation, top management support , user capabilities, training and user education .
Pengaruh Struktur Aset, Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, dan Kebijakan Dividen terhadap Struktur Modal Chrysan Kirana Warsiman; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.147 KB) | DOI: 10.31937/akuntansi.v6i1.148

Abstract

The objective of this research was to examine the effect of asset structure that measured by Asset Tangibility, firm size that measured by Total Assets, firm growth that measured by Asset Growth, profitability that measured by Profit Margin, and dividend policy that measured by Payout Ratio towards capital structure that measured by Long Term Debt to Equity Ratio. The samples in this study were 19 companies that listed in Bursa Efek Indonesia (BEI) consecutively as consumer goods industry sector and miscellaneous industry sector, published audited annual financial statement, published annual financial statement in Rupiah, generated positive income every year, and paid cash dividend every year in the research period (2010-2012). The sample in this study was determined based on purposive sampling. Data used in this study were secondary data, such as financial statements. Method of analysis data.used in this research was multiple linear regressions. The result of this study were (1) asset structure that measured by Ln Asset Tangibility had positive influence to capital structure; (2) firm size that measured by Ln Total Assets had positive influence to capital structure; (3) firm growth that measured by Ln Asset Growth had positive correlation and no influence to capital structure; (4) profitability that measured by Ln Profit Margin had positive correlation and no influence to capital structure; (5) dividend policy that measured by Payout Ratio had negative correlation and no influence to capital structure; and (6) asset structure that measured by Ln Asset Tangibility, firm size that measured by Ln Total Assets, firm growth that measured by Ln Asset Growth, profitability that measured by Ln Profit Margin, and dividend policy that measured by Payout Ratio had influence to capital structure simultaneously. Keywords : capital structure, asset structure, firm size, firm growth, profitability, dividend policy

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