p-Index From 2020 - 2025
16.459
P-Index
This Author published in this journals
All Journal International Journal of Electrical and Computer Engineering JURNAL HUKUM Jurnal Teknik Elektro JURNAL ECONOMIA Sainteks Vokasi: Jurnal Riset Akuntansi SOROT: Jurnal Ilmu-ilmu Sosial Prosiding Seminar Biologi Dinamika Hukum Bulletin of Electrical Engineering and Informatics JEJAK Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Agricultural Science SOCIOLOGIE Prosiding Pengabdian FISIP Unila Jurnal Manajemen Atma Jaya Semesta Teknika WARTA Bioeksperimen: Jurnal Penelitian Biologi Forum Geografi Jurnal Gramatika Benefit: Jurnal Manajemen dan Bisnis Sawwa: Jurnal Studi Gender Pembaharuan Hukum BERITA BIOLOGI AKRUAL: Jurnal Akuntansi Health Notions JOURNAL OF ELECTRICAL AND SYSTEM CONTROL ENGINEERING JOURNAL OF INFORMATICS AND TELECOMMUNICATION ENGINEERING Animal Production : Indonesian Journal of Animal Production SOSIOHUMANIKA Desimal: Jurnal Matematika Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal Of Nursing Practice JURNAL SERAMBI ILMU TA'LIM : Jurnal Studi Pendidikan Islam Media Ilmu Kesehatan Scientific Journal of Reflection : Economic, Accounting, Management and Business Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Jurnal Medik Veteriner Computer Based Information System Journal JURNAL EDUCATION AND DEVELOPMENT Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AT-TURAS: Jurnal Studi Keislaman Jurnal Ilmiah Ecosystem JMIE (Journal of Madrasah Ibtidaiyah Education) ComTech: Computer, Mathematics and Engineering Applications Patrawidya: Seri Penerbitan Penelitian Sejarah dan Budaya JURNAL PANGAN JCRS (Journal of Community Research and Service) Jurnal Penelitian IPTEKS International Journal for Educational and Vocational Studies Agroekoteknologi Tropika Lembab Jurnal Ilmu Manajemen Perspektif Komunikasi; Jurnal Ilmu Komunikasi dan Komunikasi Bisnis Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Amalee: Indonesian Journal of Community Research & Engagement Jurnal Prima Medika Sains Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Ners International Journal of Insights for Mathematics Teaching (IJOIMT) Metafora: Education, Social Sciences and Humanities Journal Cendekia: Jurnal Pendidikan dan Pembelajaran Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Indonesian Journal of Electrical Engineering and Computer Science Jurnal Mediasosian : Jurnal Ilmu Sosial dan Administrasi Negara Jurnal Sisfotek Global JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Kebidanan Indonesia Jurnal Ilmu Sosial, Politik dan Pemerintahan Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Inovasi Pendidikan MH Thamrin SALEE: Study of Applied Linguistics and English Education Journal of Applied Data Sciences IAIC Transactions on Sustainable Digital Innovation (ITSDI) WASIS : Jurnal Ilmiah Pendidikan Jurnal Media Ekonomi (JURMEK) Jurnal Kewarganegaraan Jurnal Interprof LOSARI: Jurnal Pengabdian Kepada Masyarakat journal of Basic Medical Veterinary DedikasiMU: Journal of Community Service Jurnal Abdimas Bina Bangsa Proceeding Biology Education Conference Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Proceeding International Seminar of Islamic Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Mechanical Engineering, Science, and Innovation Journal of Innovation Research and Knowledge Buletin Kedokteran dan Kesehatan Prima BISMA Cendekia Journal of Community Service Akademika : Jurnal Pemikiran Islam ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Al Muhafidz Proceeding International Conference on Malay Identity Jurnal Keilmuan dan Keislaman Jurnal Pemberdayaan Masyarakat Journal of Management Accounting Business and International Research Oportunitas Lex Publica Jurnal Pendidikan Indonesia (Japendi) Journal of Applied Community Engagement (JACE) Jurnal Pengabdian Pada Masyarakat Dinamika Hukum Dan Masyarakat Indonesian Vocational Research Journal Research Horizon Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Journal of Community Empowerment Prosiding Seminar Nasional Unimus Jurnal Medika: Medika Journal of Economics and Economic Policy Jurnal Agro Veteriner Jurnal Media Ekonomi (JURMEK) International Journal of Sustainable Law
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Journal of Culture Accounting and Auditing

Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan Terhadap Nilai Perusahaan Wicaksana, Fahmi Adrian Wira; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7804

Abstract

This study aims to examine the effect of Capital Structure, Profitability, and Company Size on the Value of Companies engaged in the automotive sector which listed on the Indonesia Stock Exchange during 2018-2020. This research itself uses quantitative methods and uses secondary data as a source of data to be processed. The technique used in this research is purposive sampling and obtained a sample of 84 from 28 LQ45 companies. The data used in this study is secondary data form the documents.Data analysis using multiple linear regression analysis. The results of this study indicate that the capital structure has no effect on firm value. Profitability has a positive and significant affect on firm value. Firm size has no effect on firm value. Type of Paper: Empirical Keywords: Capital Structure,Profitability,Firm Size,Firm Value.
Pengaruh Konservatisme Akuntansi, Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Efisiensi Investasi Fitriyah, Lailatul; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7713

Abstract

This research aims to examine the effect of accounting conservatism, corporate governance and ownership structure on investment efficiency in financial companies listed on the Indonesia Stock Exchange during the period 2017-2019. The sample of this study was selected by using purposive sampling and obtained as many as 114 data with 38 companies per year. The hypothesis testing in this study using multiple linear regression model. Partially, the results indicates that managerial ownership has an effect on investment efficiency. While the other four variables, namely accounting conservatism, independent commissioners, audit committees, and institutional ownership have no effect on investment efficiency.
Pengaruh Kualitas Audit, Profitabilitas Terhadap Manajemen Laba Dengan Good Corporate Governance (GCG) Sebagai Variabel Moderasi Jannah, Nurul Nur; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7702

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, profitabilitas terhadap manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021. Sampel yang diperoleh yaitu 145 perusahaan. Jenis penelitian ini adalah kuantitatif dengan jenis data sekunder. Data penelitian ini diolah menggunakan alat analisis SmartPLS 4 4.0.9.3 dan metode analisis dalam penelitian ini menggunakan Structural Equation Modeling (SEM). Hasil analisis penelitian membuktikan bahwa kualitas audit tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh terhadap manajemen laba, sedangkan pada variabel moderasi kepemilikan manajerial dan institusional tidak mampu memoderasi kualitas audit dan profitabilitas terhadap manajemen laba
Pengaruh Konservatisme Akuntansi dan Good Corporate Governance Terhadap Manajemen Laba Ma'rifah, Fitriani; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9070

Abstract

This research aims to examine the influence of accounting conservatism and Good Corporate Governance as a proxy for institutional ownership, independent commissioners and managerial ownership on earnings management. The sample selection in this study used a purposive sampling method from manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2020-2021. The sample for this research was 81 companies. In this study, SmartPLS 4.0.9.4 software was used. The PLS test results of this research show that accounting conservatism has a significant effect on earnings management, while Good Corporate Governance as a proxy for institutional ownership, independent commissioners and managerial ownership has no effect on earnings management.
Pengaruh Konservatisme Akuntansi, Good Corporate Governance dan Investment Opportunity Set Terhadap Kualitas Laba Putri, Firda Yanti; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9642

Abstract

This study aims to examine the effect of Accounting Conservatism, Good Corporate Governance and Investment Opportunity Set on Earnings Quality. The method used is quantitative with secondary data in the form of a complete company annual report. The research sample amounted to 50 samples of manufacturing companies using purposive sampling technique. The data analysis technique used multiple linear regression. The results showed that accounting conservatism, good corporate governance had an effect on earnings quality. Investment Opportunity Set does not have a significant effect on the quality of earnings. Jenis Artikel: xxx Keywords : Accounting Conservatism, Good Corporate Governance, Investment Opportunity Set, Earnings Quality.
Pengaruh Sustainability Reporting, Intellectual Capital Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Moderasi Herawati Dwi Wulandari; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.10114

Abstract

This study aims to analyze the effect of sustainability reporting and intellectual capital on firm value with the audit committee as a moderating variable. The population in this study consists of mining companies in the energy sector listed on the Indonesia Stock Exchange in 2020-2023. With the purposive sampling method, a sample of 32 companies (128 observation data) was obtained. The analysis method used is multiple linear regression using the SmartPLS 4 Program. The results of this study indicate that sustainability reporting significant negative effect on firm value, intellectual capital has an insignificant effect on firm value, the audit committee is unable to moderate the relationship between sustainability reporting and intellectual capital on firm value.
Co-Authors A. Hairmansis A.A. Ketut Agung Cahyawan W Abdul Rahim Abdul Syani Abdur Rahim, Abdur Adiputra, Dede Kurnia Adlani, Nazri Agung Riyadi Agus Budiman Agusta Dian Ellina Agustiani, Santi Ahmad Dadang Akbar, Daniswara Irwanza Al Abza, M.Thohar Al arif, Mohammad Anam Alanindra Saputra Alexander, Rico Alfarizi, Tito Alfaruq, Ahmad Yasin Alfian Fawzi Ali, Ramsah Ambarwati, AD Amin Aminudin Amyar, Firdaus Andika, Rindi Andini, Prita ANDRY, ANDRY Anggraini, Susia Angie, Evelyn Aniko, Akhmad Iqbal Aprilyani, Anggi Ardhanella, Sellianova Ardi, Noper Arianto, Supri Arifin, David Aris Hairmansis Aska, Ara Faridah Nur Sausan Astuti, Elita Sriwidya Auliyah, Khusnul Ayatullah Azis, Nur Aziz, Githa Nurma Bahrullah Akbar Bakhtiar, Iwan Bambang Kustianto Basaip, Umar Betti Nuraini Birje, Herman Bramantyo, Rizki Yudha Bramantyo, Rizki Yudha Budi Koestoro Caintan, Melna Caribu Hadi Prayitno Catra Indra Cahyadi CH Prayitno, CH Chazizah Gusnita Christian, Yefta Damayanti, Nita Darmilisani, Darmilisani Darmono Daryanto, Hadi Daryino, Daryino David Efendi Derrick, Derrick Dewi Ayu Hidayati Dewi Puspita Dewi Puspita Sari Dhaniswara K. Harjono Dhikriana, Mifta Rina Djanegara, Moermahadi Djarot Sadharto, Djarot Djoko Susanto Doso Sarwanto Dudung Dudung DWINITA WIKAN UTAMI Eka Putri Eko Hendarto Emba, Emba Emeralda Ayu Kusuma Eni Wuryani Erfiani, Mia Erwan Syah, Muhammad Estrada, Yuki Fakhrur Rozi Rifka Fardana, Anugerah Riski Faruqi, Ismail Fasya, Zaini Fazza, M. Mifthah Febyanti, Alfiana Fedik Abdul Rantam Feti Fatimah Fit Ari Shanti, Elvika Fitri Handayani Fresia, Ana Friska, Renny Furqaranda, Rastra Ganjar Subekti Gen Gen Gendalasari Gunarto Gunarto HAJRIAL ASWIDINNOOR Halim, Yeni Halizah, Putri Nur Hanarida, I Harahap, Ahmad Yunus Mokoginta Haritsah, Azra Al Hartati Tuna, Hartati Hartono, Meilani Hasan, Zulkifli Hendra Susanto Henny Henny, Henny Herawati Dwi Wulandari Herpratiwi Herpratiw Hery Widijanto Hidayat, Muhammad Almi Hidayatun, Dinar Hindayati Mustafidah Hui, Ting Qian Hulman Panjaitan, Hulman Hutahayan, Benny Ida Kurniawati, Ida IMAM MUSTOFA Indah Purnamasari Indah Suryawati Indra Gita Anugrah Irmansyah Lubis, Ahmadi Iskandar, Ratu Sarah Fauziah Islam, Mohit Ita Suryani Iwan Sahrial Hamid Jahan, Ramisa Jannah, Nurul Nur Jesselyn, Jesselyn Junun Sartohadi Kabir, Md Adnan Kadek Rachmawati Kadir, Adies Kamal, Abu Hena Mostofa Kamaliah Kamaliah, Kamaliah Kesuma, Indrawati Mara Khairullah, Aswin Rafif Khanarun, Khanarun Khaq, Akhsanul Kirana, Maha Komang Ariyanto Krishnawati, Wenti Kundharu Saddhono Kurnia, Muhammad Ridho Kusmiyati Kusmiyati Kusnoto Kusnoto, Kusnoto kustono, alwan Kusumastuti, Imbi Kusumawardhany, Nidya Lailatul Fitriyah Liena, Liena Lindayani, Emi Lisa, Elizabeth Lisdiono, Purwatiningsih Lister, Clarissa Lorenz, Chintya Lubis, Ika Syani Putri Lumbangaol, Nia Deniati Lundjo, Gilbert Aurelio Lusttilanang, Pius Lydiani, Saskia M. Soleh Ma'rifah, Fitriani Mahmud, Imam Maman A. Djauhari Manurung, Pardamean Maridi Maridi Marjono Marjono Masfia, Irma Melati, Citra Miftahudin . Mirza, Muhammad Alexander MM.Riyaniarti Estri Wuryandari Mu'minin, Amirul Muchamad Suradji Muhammad Amin Muhammad Aufa Muhammad Hatta Muhtarom, Muhammad Romi Mukherjee, Tanusree Chakravarty Mukhlas Mukhlas Mulyadi Mulyadi Mulyati Mulyati Murfiah Dewi Wulandari Murti, Hary Muslimin Muslimin Mustofa Helmi Effendi M̤ṳk̤h̤l̤a̤s̤, M̤ṳk̤h̤l̤a̤s̤ N, Dwi Ayu Nadhia, Annisya Nadhia Nanda, Nopri Tri Napitupulu, Janter Nasikin, Nasikin Nasution, Anggiani Ngapuli Irmea Sinisuka, Ngapuli Irmea ningrum, dedah - Nisusmiati, Murlina Nugraheni Eko Wardani Nur Chamidah Nur Hidayat Nur, Ismet Nurazizah Harahap Nurjani Nurlael, Sarifa Nurrohmad, Edi Odit Ferry Kurniadinata Otto Fajarianto Padilah, Fatur Pairulsyah Pairulsyah Paleni, Herman Pandef Rudianto Pantih, Suwardhi Pariningsih, Novia Citra Parouli M. Pakpahan Permatasari, Pradina Andhin Pinayungan, Doni Pius Lustrilanang Pradhita, Dewanggi Kristi Sasmi Praja, Ratih Novita Pramono, Agus Joko Pratama, M Eki Pratama, Siswa Puji Astuti, Endah PUJI LESTARI Purnamaningsih, Nur’Aini Purnamaningsih, Nur’Aini Purnamasari, Dwi Amalia Purwandi, Nellsen Putri, Firda Yanti Putri, Indah Febriani Rabeta, Yulpa Raditya, Aji Rahayu, Yeni Sri Rahma, Almira Rahmahani, Jola Rahman Hakim rahmat Soleh, rahmat Ramadhan, Gilang Bagus Ramadhani, Syahrul Ramu Puspita Embun Sari Ratna Damayanti Raudhotul Jannah Raya, Crisantus Lebu Restianto, Yanuar Rian Fauzi Rika Solihah, Rika Rikhardo, Melvina Putri Riky Priangga Risna Esti Mugiawati RITONGA, HUSNI MUHARRAM Riyanto Riyanto Rohmat Fadludin Romadhon Romadhon Ronal Aprianto Rosdianti, I Rosita, Reni Sabdoningrum, Emy Koestanti Sabila, Hasya Sajidan Sajidan Salim, Monica Saminuddin, Saminuddin Sampurna, Iman Sanny, Annisa Santia, Yeyen Santoso, Andri Guna Saputri, Novia Sari, Tri Agriana Sari, Weli Paita Sari, Yuni Atikah Saring Marsudi Selviani, Putri Sembiring, Imelda Septiyani, Retnosyari Setiawan Koesdarto Setyawan, Katon Galih Setyowati, Ayu Siahaan, Mangapul Siregar, Mira Yosefa Siregar, Muhammad Imam Syarif Siti Ita Rosita Siti Masruroh Siti Nurani Siti Yuriyah SK Baidoo, SK Sodikin, Mohammad Faesal Soedjajadi Keman Soelih Estoepangestie, Agnes Theresia Soerjadjanegara, Moermahadi Solihah, Ma'ratul Sri Dwiastuti Subakat, Rahayu Suberthi, Meta Sudiarto, Pramono Sufrizal, Sufrizal Sukarwoto, Sukarwoto Sulistijanto, Eddy Sulubere, Citra Amalia Sunardi Sunardi Sunarto Sunarto Supriyadi Supriyadi Surajiyo Surajiyo Suranto Suranto Susanto, Yandri Susbiyani, Arik Susetyo Susetyo Sutomo Sutomo Sutoyo, Hadi Suyono, Tan Syafni, Fadly Syah Putra, Akyun Rozaqi Syaifudin, Encik Akhmad Syaiful . Syairofi, Ahmad syarifah muthia putri, syarifah muthia T Rahardjo, T Tacharina, Martia Rani Tanjung, Farhan Tarida Marlin Surya Manurung Teguh Pramono Tehupeiory, Aarce Tigor Sitorus, Tigor Totok Hendarto TR Sutardi, TR TRI PRABOWO Tri Sunarsih Trikoesoemaningtyas Tumirin Tyasningsih, Wiwiek Tyasningsih, Wiwik Ula, Hamidatul Umaimah Wahid Umaimah, Umaimah Uswatun Chasanah Valentino, Elvin Wahyuni, Niniek Waluyo Waluyo Wardana, Agung Setya Wera Auliag Sistira Wibawati, Prima Ayu Wicaksana, Fahmi Adrian Wira Widiyati, Dian Widjaja, Nanik Sianita Widyabakti, Mega Anjar Wilujeng, Estiary Winda Hastuti, Winda Wiwik Misaco Yuniarti Wudhu, R Zaksara Fero Ali Mutaqin Wulandari , Fischa Aditiyah Wulandari, Fischa Aditiyah Yanto , Elih Sutisna YATIM RIYANTO Yoputra, Keaton Yudhana, Aditya Yulia Rahman, Hendra Yuliana Yuliana Yulianto, Budi Yulinartati Yulinartati, Yulinartati Yuni Ratna Sari Yunita, Maya Nurwartanti Yunita, Selvia Yuriyah, S Yusuf, Rizky Maulana Zayyin Dinana Zulbahridar Zulbahridar, Zulbahridar Zulhendra, Zulhendra