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Journal of Culture Accounting and Auditing
Published by Universitas Muhammadiyah Gresik
ISSN : 28300289     EISSN : 28305574     DOI : http://dx.doi.org/10.30587/jcaa.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. http://journal.umg.ac.id/index.php/jcaa/Focus
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 45 Documents
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Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Siti Nur Haliza; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4240

Abstract

The purpose of this research to examine the effect of corporate governance on earnings management to manufacture companies that listed in the Indonesia Stock Exchange during the period 2017-2019. The independent variables used in this study are the size of the board of commissioners, audit committee, and institutional ownership.The sample selection by purposive sampling method and 107 companies qualified as sample or 214 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the size of the board of commissionersandaudit committeehas a significant effect on earnings management. Howeverinstitutional ownership had noeffect on earnings management.
Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan Ilham Audy Rivand; Suwandi Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5658

Abstract

This study aims to prove the influence of information technology and the quality of human resources on the company's performance at PT. PLN Pesero Tbk. UP3 Gresik which is mediated by the effectiveness of the accounting information system. This study uses a questionnaire containing questions related to information technology, the quality of human resources, company performance and the effectiveness of accounting information systems using a Likert scale measurement. The questionnaire was addressed to employees of PT. PLN Pesero Tbk. UP3 Gresik. The results of the questionnaire were tested using SmartPLS 3.0 and present the results that information technology does not affect the effectiveness of accounting information systems, the quality of human resources affects the effectiveness of accounting information systems, the effectiveness of accounting information systems affects company performance, information technology affects company performance, the quality of human resources does not affect the company's performance. Furthermore, the effectiveness of accounting information systems is able to mediate the relationship between the quality of human resources and company performance but is unable to mediate the relationship between information technology and company performance.
Pengaruh Penerapan Sistem E-Filing, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Rizqi Ilmiyah Sari; Nyimas Wardatul Afiqoh
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5148

Abstract

This study aims to determine the influence of the application of the e-filing system, the level of understanding of taxation and taxpayer awareness on the compliance of individual taxpayers. The population in this study was all individual taxpayers in the city of Gresik, sampling using the random sampling method and the number of samples was 114 respondents. The results of this study indicate that the application of the e-filing system, the level of understanding of taxation and taxpayer awareness has a positive effect on individual taxpayer compliance. The study has limitations using only a small number of samples due to limited time for distributing questionnaires and researches can change the research variables and add the number of respondents to increase the number of samples so that further research can be better.
Pengaruh Struktur Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan Ratih Silvirianiti; tumirin tumirin
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4019

Abstract

The purpose of this study is to examine the effect of corporate governance structure consisting of the Board of Directors, Independent Commissioners, Audit Committee and Audit Opinion on the timeliness of financial reporting. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), during 2016-2018. Total samples tested in this study were 105 samples that met the criteria as research samples. The analysis technique used is logistic regression analysis. The results showed that the Independent Commissioner had a negative effect on the timeliness of financial reporting. Whereas the Audit Committee and Audit Opinion do not affect the timeliness of financial reporting. The results of this study indicate that the timeliness of corporate financial reporting is influenced by the Board of Directors and Independent Commissioners
Pengaruh Skala Usaha, Umur Usaha, Pengetahuan Akuntansi dan Persepsi Pelaku Usaha Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi Desy Trias Anggraeni; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4378

Abstract

This study aims to examine the effect of business scale, age of business, accounting knowledge and perceptions of business actors about accounting on the use of accounting information. This study examines accounting information on Micro, Small and Medium Enterprises (MSMEs) in Gresik Regency using independent variables, namely business scale, business age, accounting knowledge and business actors' perceptions of accounting. The research population is MSMEs registered at the Department of Cooperatives and Trade of Gresik Regency. Sampling using the Simple Random Sampling method with a total sample of 100 respondents. The primary data collection method is a random method. The method of data collection is distributing questionnaires by visiting MSME actors. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variables of business scale, age of business, accounting knowledge and perceptions of business actors about accounting have a significant and significant effect on audit quality. Based on these results, the Department of Cooperatives and UMKM is expected to be able to carry out regular counseling to UMKM in order to improve the quality of human resources and individual understanding in order to develop their business, because by increasing these four variables it can develop and optimize users of accounting information that is useful for developing their business.
Pengaruh Good Corporate Governance Terhadap Kinerja Karyawan Pada PT. PLN (Persero) UP3 Baubau Karwin Laode; Nining Asniar Ridzal
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4832

Abstract

Tujuan utama penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (Transparansi, Akuntabilitas, Tanggungjawab, Kesetaraan dan Kewajaran Terhadap Kinerja Karyawan. Metode penelitian yang digunakan adalah deskriptif pendekatan kualitatif dan metode kuantitatif. Sampel penelitian adalah 47 Responden terdiri dari Karyawan PT.PLN (Persero) UP3 Baubau. Metode pengumpulan data menggunakan studi pustaka, Survey lapangan dan Kuisioner serta skala pengukuran menggunakan skala likert. Hasil penelitian menunjukan bahwa Secara Parsial (Uji t), transparansi tidak berpengaruh terhadap kinerja karyawan (nilai signifikasi sebesar 0,277 > 0,05). Akuntabilitas tidak berpengaruh terhadap kinerja karyawan (nilai signifikansi 0,595 > 0,05). Tanggung jawab tidak berpengaruh terhadap kinerja karyawan (nilai signifikansi 0,157 > 0,05. Kesetaraan dan kewajaran berpengaruh terhadap kinerja karyawan (nilai signifikansi 0,023 < 0,05). Secara Simultan (Uji F) diketahui bahwa nilai signifikansi yang diperoleh sebesar 0,001 < dari nilai Alpha (0,05), artinya Good Coorporate Governance secara simultan memberikan pengaruh yang positif dan signifikan terhadap kinerja karyawan.
Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Di Masa Pandemi Covid-19 Ayu Sundari; Nyimas Wardatul Afiqoh
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4221

Abstract

This research aims to empirically examine the effect of profitability, leverage and sales growth on tax avoidance. By using 42 samples of financial statements at Manufacturing Companies in the Consumer Goods Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2020. Sampling uses the purposive sampling method. Data collection techniques using secondary data. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Fredy Rankcore; Nyimas Wardatul Afiqoh
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5692

Abstract

This study aims to determine the influence of tax planning and deferred tax expense on earnings management at manufacturing companies in the food and beverage sub-sector listed on the BEI (Indonesia Stock Exchange) in 2018-2021. This research uses quantitative methods and uses secondary data as a source of data. The sampling technique used purposive sampling technique and obtained 19 company samples. The data analysis technique used us multiple linear regression analysis. The results show that tax planning with a proxy tax retention rate (TRR) has a significant effect on earnings management. Deferred tax expense proxied by deferred tax expense (DTE) affect on earnings management.
Pengaruh Rotasi KAP, Tenure Audit dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Manufaktur Eka Putri Yasmin
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.4839

Abstract

The research has a purpose to examine how audit quality is affected by KAP rotation, audit tenure, and firm size. Logistic regression analysis was used to process the data and purposive sampling technique was used to process the sample selection. With this technique, 166 manufacturing companies on the IDX in 2019-2021 have met the criteria in this study. The hypothesis was tested, and the results show that KAP rotation and audit tenure have no effect on audit quality. Nevertheless audit quality can be influenced by the company's size.
Pengaruh Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan yang Terdaftar di BEI Rieke Rahmalia; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4493

Abstract

This study aims to determine the effect of Profitability, Company Size, Firm Value, and Debt to Equity Ratio on Stock Returns in Companies Listed on the IDX. This study uses quantitative methods that use secondary data in the form of complete company financial statements. The sample in this study amounted to 50 samples of companies in the health, technology, transportation, and food and beverage sectors using purposive sampling technique. The data analysis technique used is using multiple linear regression with the help of SPSS 25 software. The results show that profitability (ROE) has no effect on stock returns, firm size (SIZE) affects firm returns, firm value (PBV) does not affect firm returns. , and the Debt to Equity Ratio (DER) has no effect on the company's return.

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