Journal of Culture Accounting and Auditing
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
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<![CDATA[Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba ]]>
<![CDATA[Siti Nur Haliza]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4240
<![CDATA[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.]]>
<![CDATA[Pengaruh Struktur Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan ]]>
<![CDATA[Ratih Silvirianiti]]>;
<![CDATA[tumirin tumirin]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4019
<![CDATA[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]]>
<![CDATA[Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Di Masa Pandemi Covid-19 ]]>
<![CDATA[Ayu Sundari]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4221
<![CDATA[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.]]>
<![CDATA[Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan terhadap Audit Delay dengan Good Corporate Governance Sebagai Variable Moderating ]]>
<![CDATA[Mohammad Fajar Ruddin]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4241
<![CDATA[This study aims to test Profitability, Audit Opinion, Firm Size on Audit Delay and the moderating role of Good Corporate Governance (GCG). The method of collecting data is purposive sampling on companies listed on the Indonesia Stock Exchange platform for the period 2018-2020. Profitability was tested using the ratio of return on assets, while good corporate governance was measured using the ASEAN CG Scorecard. The results showed that profitability had an effect on audit delay and good corporate governance was able to moderate this relationship significantly. However, firm size and audit opinion have no effect on audit delay and good corporate governance is not able to moderate this relationship.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19 ]]>
<![CDATA[Keziah Frydha Putri Arwantini]]>;
<![CDATA[Syaiful Syaiful]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4020
<![CDATA[This research aims to find out and perfome analysis a comparative analysis of the financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research uses quantitative research with comparative descriptive method. The data analysis technique uses Profitability Ratios as measured by Return On Assets, Liquidity Ratios as measured by Current Ratios, Solvency Ratios as measured by Debt to Equity Ratios, and Activity Ratios as measured by Total Assets Turnover. This study uses 64 data of company financial statements listed on the Indonesia Stock Exchange in 2018-2021. The test is carried out using a different test. The test results show that there are no significant differences in the Return On Assets and Current Ratios before and during the COVID-19 pandemic, while there are significant differences in the Debt to Equity Ratio and Total Assets Turnover before and during the COVID-19 pandemic.]]>
<![CDATA[Peran Profitabilitas Dalam Memoderasi Pengaruh Rasio Likuiditas, Leverage, Dan Sales Growth Dalam Memprediksi Financial Distress Pada Perusahaan Sub Sektor Property Dan Real Estate ]]>
<![CDATA[Linda Masni Hayati]]>;
<![CDATA[Mu’minatus Sholichah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4224
<![CDATA[The purpose of this study is to analyze and describe the ability of profitability in moderating the effect of liquidity, leverage, and sales growth in predicting financial distress. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020, the sample of this study was taken using a purposive sampling method with a research sample of 156 financial statements from 39 companies. This research method uses quantitative methods. Data analysis was processed using Partial Least Squares (PLS) analysis with the help of Smart-Pls 3.0 software. The results of this study indicate that the ratio of liquidity and profitability has a negative and significant effect on financial distress. Meanwhile, leverage and sales growth have no effect on financial distress. Profitability can moderate the relationship between liquidity and financial distress. Meanwhile, profitability cannot moderate the relationship between Leverage and Sales growth on financial distress.]]>
<![CDATA[Pengaruh Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Ara Faridah Nur Sausan Aska]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4004
<![CDATA[This research aims to analyze the the effect of knowledge taxes, tax morale, and sanctions taxation on taxpayer compliance of MSMEs ( Micro, Small, and Medium Enterprises ) in Gresik Regency. This research method uses quantitative descriptive methods and primary data using a questionnaire. The sampling technique uses purposive sampling. Data collection is done by sending questionnaire via broadcasting chat in the form of goolge form. The number of questionnaire processed was 97 questionnaire. Data were analyzed using multiple linier regression analysis. The result of this study indicate that knowledge taxes does not have a significant effect on taxpayer compliance. Whereas tax morale and sanctions taxation has a positive effect on tax compliance.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Moderating ]]>
<![CDATA[Ayu Khodijah Ida Kusuma]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4244
<![CDATA[This study aims to analyze the effect of intellectual capital on financial performance in consumer goods manufacturing companies with competitive advantage as a moderating variable. The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 to 2020 using the company's annual financial statements taken through the purposive sampling method and based on predetermined criteria in order to obtain 42 consumer goods manufacturing companies that meet the criteria. criteria. The sampling criteria selected were 1) manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 – 2020. 2) Manufacturing companies in the consumer goods sector that publish their finances in full and in rupiah during the period 2018 – 2020. 3 ) Manufacturing companies in the consumer goods sector that have complete data needed in the research period 2018 - 2020. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.0 data processing The results of this study show that: 1) Intellectual Capital has an effect on financial performance. 2) Competitive Advantage has no effect on financial performance. 3) Competitive Advantage can moderate the relationship between intellectual capital and financial performance.]]>
<![CDATA[Religiusitas dan Love Of Money : Dapatkah Mengurangi Kecenderungan Kecurangan ]]>
<![CDATA[Koerul Rahmawadin]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4212
<![CDATA[This study aims to examine the differences in the tendency of cheating at high & low levels of religiosity and high & low levels of love of money. The theory of planned behavior is applied in this study using a laboratory experimental approach. The test used is a comparative analysis of the average independent sample t test. The sample used as the experimental subject was 104 students of the accounting study program at the University of Muhammadiyah Gresik. The results showed that there was a difference in the tendency of cheating between high & low levels of religiosity and there was no difference in the tendency of cheating between high and low levels of love of money.]]>
<![CDATA[Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan ]]>
<![CDATA[Yenni Putri Rahmawati]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4232
<![CDATA[This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.]]>
