cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Umaimah
Contact Email
jcaa@umg.ac.id
Phone
+6287856133310
Journal Mail Official
jcaa@umg.ac.id
Editorial Address
Jl. Sumatra 101 GKB Randuagung Gresik Jawa Timur
Location
Kab. gresik,
Jawa timur
INDONESIA
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
 1   2 
Search results for , issue "Vol 1 No 2 (2022)" : 15 Documents clear
Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Pengendalian Internal, dan Sifat Love of Money Terhadap Kecenderungan Kecurangan Akuntansi Lisda Nursanti; 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.v1i2.4268

Abstract

This study aims to examine the effect of compliance with accounting rules, the effectiveness of internal control, and the nature of love of money on the tendency of accounting fraud. This type of research is a quantitative research. The sample of this research is village officials who work in the financial management department which consist of the Village Head, Village Secretary, Finance Head, and Planning Head in Manyar District and Kebomas District, Gresik Regency. The technique used in this research is purposive sampling and obtained a sample of 100 respondents. The data used in this study is primary data in the form of a questionnaire. The analytical technique used is multiple linear regression analysis with SPSS version 25.0 program. The results showed that the variables of accounting rule compliance and the effectiveness of internal control had a negative and significant effect on the tendency of accounting fraud. While the nature of love of money has a positive and significant effect on the tendency of accounting fraud.
Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay Mutiara Islamy Putri; 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.v1i2.4294

Abstract

This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Menggunakan Variabel Moderasi Struktur Modal Pada Perusahaan yang Terdaftar di BEI Mochammad Hafizh Maulana; Mu’minatus Sholichah
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.v1i2.4793

Abstract

This study aims to determine the effect of Profitability, Liquidity, and Firm Size on Firm Value Using Moderating Variables of Capital Structure in Companies Listed on the IDX. . This study uses a quantitative method that uses secondary data in the form of a complete company report. The sample in this study obtained 46 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 firm value, liquidity (CR) affects firm value, size (SIZE) affects firm value, structure capital (DER) has no effect on the relationship between ROE and PBV, capital structure (DER) has no effect on the relationship between CR and PBV, capital structure (SIZE) has no effect on the relationship between CR and PBV.
Pengaruh Self Assessment System, Sosialisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Diah Retno Febriantini; Umaimah Umaimah
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.v1i2.4534

Abstract

Penelitian ini mengkaji kepatuhan wajib pajak pekerja bebas di Kabupaten Gresik dengan menggunakan variabel bebas yaitu self assessment system, sosialisasi pajak dan sanksi pajak. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode kuesioner yang dibagikan kepada wajib pajak pekerja bebas di Kabupaten Gresik sebanyak 96 responden. Dalam penelitian ini menggunakan jenis data subjek dan sumber data primer. Hasil pengujian hipotesis menunjukkan bahwa self assessment system secara parsial dapat mempengaruhi kepatuhan wajib pajak, sosialisasi pajak secartidak mempengaruhi kepatuhan wajib pajak dan sanksi pajak secara parsial dapat mempengaruhi kepatuhan wajib pajak.
Pengaruh Solvabilitas dan Sales Growth Terhadap Kesulitan Keuangan dengan Profitabilitas Sebagai Variabel Moderasi Nabilah Khamaliyah Effendi; Anwar Hariyono
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.v1i2.4494

Abstract

This study aims to examine the effect of solvability and sales growth on financial distress with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sampling using purposive sampling method and obtained as many as 39 companies that meet the criteria. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are solvability and sales growth, financial distress as the dependent variable and profitability as a moderating variable. Based on the research results, it is known that solvability has a significant effect on financial distress and sales growth has no effect on financial distress and profitability is not able to moderate the effect of solvability on financial distress and profitability is able to moderate the effect of sales growth on financial distress.

Page 2 of 2 | Total Record : 15

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025) Vol 3 No 2 (2024) Vol 3 No 1 (2024) Vol 2 No 2 (2023) Vol 2 No 1 (2023) Vol 1 No 2 (2022) Vol 1 No 1 (2022)