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Jurnal ULTIMA Accounting

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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 182 Documents

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Pengaruh Kualitas Software, Akurasi Informasi, Ketepatan Waktu Informasi, dan Relevansi Informasi terhadap Kepuasan End-User Sistem Informasi Akuntansi Amadeo Leonardo; Sparta Sparta
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide the questionnaires to the employees in retail department store. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 118. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) accounting software quality had a significant influence toward the accounting information system end-user satisfaction; (2) accuracy of the information had no significant influence toward the accounting information system end-user satisfaction; (3) timeliness of the information had a significant influence toward the accounting information system end-user satisfaction; (4) relevance of the information had a significant influence toward the accounting information system end-user satisfaction; (5) accounting software quality, accuracy of the information, timeliness of the information and relevance of the information had significant influence toward the accounting information system end-user satisfaction simultaneously. Keywords: Accounting information system end-user satisfaction, Accounting software quality, Accuracy of the information, Timeliness of the information, Relevance of the information.

Pengaruh Net Profit Margin, Earning Per Share, Return On Equity, Price Earning Ratio, dan Debt To Equity Ratio terhadap Harga Saham Mentari Risdanya; Zaroni Zaroni
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to determine whether Net Profit Margin (NPM), Earning Per Share (EPS), Return On Equity (ROE), Price Earning Ratio (PER), and Debt to Equity Ratio (DER) have significant influence towards share price. The object of this research are companies in the field of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2011-2013. Data collection methods used are secondary data from the annual financial statements. Sampling was done by using purposive sampling method, and the total sample used were 26 companies, the number of observed data 78 data. The data analysis technique used in this study is multiple regression analysis. The results of this study are (1) Net Profit Margin (NPM), Return On Equity (ROE), and Price Earning Ratio (PER) have no significant effect towards share price (2) Earning Per Share (EPS) and Debt to Equity Ratio (DER) have a significant effect towards share price. Keywords: Net Profit Margin, Earning Per Share, Return On Equity, Price Earning Ratio, Debt to Equity Ratio, Share Price.

Pengaruh Informasi Rasio Keuangan dan OpiniAudit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Benedictus Wibisono Senosuryoputro; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This research as causal research studies conducted to establish a causal relationship between variables Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets, Capital Adequacy Ratio, and Prior Year Audit Opinion on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2008 - 2012. Samples were taken by using purposive sampling as many as 24 banking company. Criteria taken among companies that publish financial statements audited by an external auditor in the year 2008 - 2012 and has a poor financial ratios (LDR<78% and LDR> 92%, NPL>5%, ROA<1.2%, and CAR<8%) at least one time period between the years 2008-2012, in accordance with regulation of Bank Indonesia. This research use Regression logistic, because the dependent variable measured by nominal scale, therefore dummy model is used, where 1 is symbolized for a company that received going concern audit opinion, and 0 is symbolized for a company that not received going concern audit opinion. In testing the hypothesis can be seen that only the previous year's audit opinion variable which is non-financial information, have a significant influence on the acceptance of going concern audit opinion. While other variables such as Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets and Capital Adequacy Ratio which is a ratio of financial information, does not have a significant effect on the auditor in the provision of going concern audit opinion. Keywords: Acceptance of Going Concern Audit Opinion, Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets, Capital Adequacy Ratio, Prior Year Audit Opinion.

Uji Komparasi Abnormal Return, Trading Volume, Dan Trading Frequency Sebelum Dan Sesudah Peristiwa Share Split Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010 – 2013 Jordan Vincent; Ratnawati Kurnia
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study is event study that was conducted to determine differences in abnormal returns, trading volume, and trading frequency before and after the events of the share split. The object of this research is the companies that did the share split and listed in Indonesia Stock Exchange in 2010 - 2013. Samples were taken by using purposive sampling as many as 24 companies. The criteria is the company did not do corporate action right issue, pre-emptive rights, a share dividend and bonus shares in the same year with share split, then the company share actively traded 15 days before and after the share split. Data analysis technique begins with a test of normality using Kolmogorov - Smirnov test, then test the hypothesis using a paired t test to compare the differences before and after share split. In testing the hypothesis showed that the difference was only found on variable trading frequency before and after share split. While the other variables are abnormal return and trading volume was not found significant differences before and after the share split. Keywords: Share split, abnormal returns, trading volume, trading frequency

Analisis Perbedaan Abnormal Return dan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Merger atau Akuisisi Steffi Aprilda Natasya Lim; Suhajar Wiyoto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the difference of abnormal return, and companies’ financial performance, before and after merger or acquisition. The companies’ financial performances are projected by financial ratios, which are return on asset and return on equity. This research is expected to help economic actors in making economic decisions related to merger and acquisition. The samples in this study are 11 companies that listed in Indonesia Stock Exchange (Bursa Efek Indonesia) in the year 2010-2011, except financial sectors and done corporate action merger or acquisition. The sample in this study determined based on purposive sampling. Data used in this study is secondary data such as annual reports or financial reports. The results from this study are (1) there is no difference of abnormal return before and after merger or acquisition (2) there is no difference of companies’ financial performance that projected by return on asset before and after merger or acquisition (3) there is a difference of companies’ financial performance that projected by return on equity before and after merger or acquisition. Keywords: abnormal return, return on asset, return on equity, merger, acquisition

Pengaruh Independensi, Integritas, Dan Kompetensi Terhadap Kinerja Auditor Agnes Eviyany; Narumi Lapoliwa
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The information in financial statements is used by investors, creditors, and other parties in making investment decisions. Thus auditors’ performance in assuring the reliability of financial statements’ information is very important to investors. The purpose of this study is to analyze the effect of independence, integrity and competence towards auditor performance. The object of this study is auditor at big four and non- big four public accounting firms in Jakarta and Tangerang. Selection of the sample in this study is determined based on convenience sampling method. The sample used in this study are auditors who work more than one year at the same position at public accounting firm. The data used in this study are primer data, questionnaires distributed to respondents (auditor). Data analysis method used is multiple regression. The result of this study are: (1) independence has significant effect towards auditor performance, (2) integrity has significant effect towards auditor performance, (3) competence has significant effect towards auditor performance, (4) independence, integrity, and competence simultaneously have significant effect towards auditor performance. Keywords: auditor, independence, integrity, competence, auditor performance

Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Return on Equity, Produktivitas dan Current Ratio Terhadap Peringkat Obligasi Martinus Martinus; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objectives of this research is to examine the effect of Company Size proxied by Total Asset, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity proxied by Total Asset Turn Over (TATO), and Current Ratio (CR) both partially and simultaneously towards Bond Rating. Bond rating is important to be considered by investors and creditors since it can indicate the company’s default risk. The objects of this study are financial institution which were entire financial companies that issuing bonds and rated by PT PEFINDO for 2012, 2013, and 2014, and listed at the Indonesia Stock Exchange periode 2011-2013. Total sample in this research are 18 companies that selected with purposive sampling and analyzed by using multiple regression method. The data used in this study are secondary data such as financial statements and list of bond rating PT PEFINDO. The result of this research indicates that (1) Company Size proxied by Total Asset had a significant affect towards bond rating (2) Debt to Equity Ratio (DER) had no effect towards bond rating (3) Return On Equity (ROE) had no effect towards bond rating (4) Productivity proxied by Total Asset Turn Over (TATO) had no effect towards bond rating (5) Current Ratio (CR) had no effect towards bond rating (6) Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, and Current Ratio (CR) simultaneously have a significant effect towards Bond Rating. Keywords: Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, Current Ratio (CR), Bond Rating

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan E-Filing Lavenia Herawan; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy to the use of e-Filing. The object of this research is the individual taxpayer who uses e-Filing and registered in the Tax Office (KPP) Pratama Kosambi.. This research used primary data in the form of questionnaires were 117 pieces. The method used in this research is the causal study and the sampling technique that used is convenience sampling. The method that used is multiple regression analysis. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privac has influence on the use of e-Filing, (4) perceived usefulness, perceived ease of use, security and privacy have influence simultaneously on the use of e-Filing. Keywords: perceived usefulness, perceived ease of use, security and privacy, the use of Filing

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan Chermian Eforis; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA). The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

Harapan Dan Kenyataan Berkarier Di Kantor Akuntan Publik: Suatu Perbandingan Antara Mahasiswi Akuntansi Dan Auditor Perempuan Dini Marita
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This research is a kind of comparative research which is conducted to examine the differences of perception between a group of accounting students and women auditors in public accounting firm based on the job duties and responsibilities, advancement, training, and supervision, personal concern, and also financial remuneration. The object of this research are accounting female students from several universities which are located in Jakarta and in surrounding areas, and the women auditors who worked in public accounting firms in Jakarta. The validity of data was analyzed by using Pearson Correlation, the reliability of data was analyzed by using the Cronbach’s Alpha coefficient (α), the normality of data was analyzed by using the Kolmogorov-Smirnov, and the hypothesis was analyzed by using the Independent Sample t-Test. The results of hypothesis from the four variables of research showed that there are significant differences of perception between accounting female students and women auditors working in public accounting firm (KAP) concerning about job duties and responsibility, advancement, training and supervision, personal concern, and financial remuneration. Keywords: advancement, financial remuneration , job duties and responsibility, personal concern, supervision, training.

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Johny Natu Prihanto

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Kota tangerang,

Banten

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