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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 15 Documents
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Search results for , issue "Vol 1 No 1 (2022)" : 15 Documents clear
Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Sebelum Dan Saat Pandemi Covid-19 Bunga Qolbiyah Syahara; Muhammad Aufa
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.v1i1.4017

Abstract

This study aims to analyze the financial performance of the East Java Provincial Government before and during the Covid-19 pandemic. The object of this research is the Regional Government in East Java. This study uses a comparative quantitative research approach. The type of data used is documentary data and the data source used is secondary data. The population used in this study were 38 LKPDs in East Java Province which had been audited by the East Java BPK and statistical data from the East Java BPS. While the sampling technique using a saturated sampling technique. The data analysis technique used is descriptive statistics, normality test and different test. Based on the data analysis carried out, it was concluded that there were significant differences in financial independence, financial flexibility, operational solvency and no significant differences in short-term solvency, long-term solvency, solvency services of the East Java Provincial Government before and during the Covid-19 pandemic.
Analisis Faktor-Faktor Yang Mempengaruhi Opini Auditgoing Concern Pada Perusahaan Amanda Aprilia Firdaus; 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.v1i1.4238

Abstract

This study aims to analyze the effect of debt default, opinion shopping, previous year's audit opinion, and disclosure on going concern audit opinion taken by the auditor. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2013-2016. The research sample was taken using purposive sampling as many as 124 banking companies. This study uses logistic regression analysis. The results of this study can be concluded that debt default has a positive and significant effect on the acceptance of going-concern audit opinion. Opinion shopping has no effect on the acceptance of going-concern audit opinion. The previous year's audit opinion had a positive and significant impact on the going concern audit opinion acceptance. Disclosure has no effect on the acceptance of going concern audit opinion.
Pengaruh Nilai Sukuk Dan Risiko Sukuk Terhadap Reaksi Pasar Modal Lailatul Lutfiyah; Mu’minatus Sholichah
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.v1i1.4233

Abstract

This study aims to analyze the effect of Sharia Bond Issuance Value (sukuk), Shariah Bond Risk (sukuk) on Capital Market Reaction. This study uses a sample of companies that issue sukuk listed on the Indonesia Stock Exchange for the period 2017 – 2020. This research is a quantitative type that uses secondary data types with data collection methods carried out by accessing reports conducted by the Indonesia Stock Exchange Website, Yahoo Finance and Investing.com. The data analysis technique used in this research is multiple linear regression analysis. The test results show that only the sukuk value variable has a positive and significant effect on capital market reactions. Meanwhile, the risk of sukuk is stated to have a negative and insignificant effect on the reaction of the capital market.
Pengaruh Perilaku Belajar, Kecerdasan Emosional Dan Sistem Pembelajaran Online Terhadap Pemahaman Akuntansi Elyn Rusmiyati; Muhammad Aufa
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.v1i1.4018

Abstract

This study aims to determine the magnitude of the influence of learning behavior, emotional intelligence and online learning systems on accounting understanding. The method used in this research is quantitative with primary data in the form of distributing questionnaires to respondents. The sampling technique used purposive sampling technique, obtained a total sample of 106 students. The data analysis technique used in this research is multiple linear regression analysis technique. The results of this study indicate that learning behavior and emotional intelligence have no significant effect on accounting understanding, while the learning system has a significant effect on accounting understanding.
Pengaruh Pemahaman Wajib Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sugiarto, Renata Briliant Fernanda; Syaiful, Syaiful
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.v1i1.4247

Abstract

This study aims to determine the effect of taxpayer understanding, tax socialization, tax sanctions and taxpayer awareness on individual taxpayer compliance. This study used 99 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing is done by using the t test and F test to determine the effect of the independent variable on the dependent. The results of this study indicate that the Taxpayer Understanding variable has a positive and significant effect on Individual Taxpayer Compliance, Tax Socialization has a positive and significant impact on Individual Taxpayer Compliance, Tax Sanctions have a positive and significant impact on Individual Taxpayer Compliance, and Taxpayer Awareness has a positive effect. and significant to Individual Taxpayer Compliance.

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