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
Articles
15 Documents
Search results for
, issue
"Vol 2 No 1 (2023)"
:
15 Documents
clear
<![CDATA[Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan ]]>
<![CDATA[Ilham Audy Rivand]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5658
<![CDATA[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.]]>
<![CDATA[Pengaruh Penerapan Sistem E-Filing, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Rizqi Ilmiyah Sari]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5148
<![CDATA[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.]]>
<![CDATA[Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba ]]>
<![CDATA[Fredy Rankcore]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5692
<![CDATA[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.]]>
<![CDATA[Pengaruh Rotasi KAP, Tenure Audit dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Manufaktur ]]>
<![CDATA[Eka Putri Yasmin]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.4839
<![CDATA[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.]]>
<![CDATA[Pengaruh Kebijakan Hutang, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi ]]>
<![CDATA[Nickyta Emilia Putri]]>;
<![CDATA[Mu'minatus Sholichah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5353
<![CDATA[The research aims to determine the effect of debt policy, profitability and firm size on firm value with dividend polici as moderating variable. The method used is quantitative with secondary data in the form of a complete annual financial report of the company. The population used is infrastructure, transportation, logistics, technology, property & real estate and finance companies for the period 2018 – 2019. The research sample amounted to 44 samples using purposive sampling technique. The data analysis technique used multiple linear regression and Moderated Regression Analysis (MRA) test to test the moderating role of dividend policy. The results showed that debt policy and profitability had no effect on firm value. While the firm size has a significant effect on firm value. The result of the Moderated Regression Analysis (MRA) with dividend policy show that the interaction of dividend policy cannot moderate the relationship between debt policy and firm size with no effect on firm value. While the interaction of dividen policy can moderate (strengthen) the relationship of the profitability with a positive effect on firm value.]]>
<![CDATA[Kepatuhan Wajib Pajak: Studi Aspek Egoisme, Altruisme, dan Sanksi Pajak ]]>
<![CDATA[Abid Naufal Firdaus Wahana Putra]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5701
<![CDATA[This ponder points to look at and analyze the affect of selfishness, altruism, and tax penalties on MSME citizen compliance with Gresik Rule. The another sort of inquire about is quantitative inquire about utilizing surveys. The strategy of test assurance within the study underneath may be a strategy of intentional inspecting, specifically, test recognizable proof concurring to foreordained prerequisites. The test utilized in this think about is 100 MSME citizens with NPWP and SPT 1770 announcement. The expository strategy utilized is numerous straight relapse through the utilize of IBM SPSS Insights 26 program. The comes about of the taking after consider clarify that the egoism variable has no noteworthy impact. In the meantime, altruism and assess punishments have a critical positive affect on person citizen compliance.]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Konservatisme Akuntansi ]]>
<![CDATA[Nazilah Nazilah]]>;
<![CDATA[Syaiful Syaiful]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.4849
<![CDATA[This study aims to examine the effect of ownership structure (institutional, managerial and public) on accounting conservatism. This study uses quantitative research. The data analysis technique used multiple linear regression analysis with SPSS version 25.0. The data used in this research is documentary data in the form of financial reports. Variable Accounting conservatism is measured using the accrual measure, institutional ownership is measured by the percentage ratio of the number of institutional shares to the number of shares outstanding by the company. Managerial ownership is measured by the percentage ratio of the number of managers' shares to the number of shares outstanding by the company. Public ownership is measured by the percentage ratio of the number of shares owned by the general public to the number of shares issued by the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. Sampling was carried out using a purposive sampling method with a total sample of 76 data. The results of this study indicate that the variable institutional ownership structure and managerial ownership structure have no effect on accounting conservatism. Meanwhile, the public ownership structure variable has a significant negative effect on accounting conservatism.]]>
<![CDATA[Pengaruh Teknologi Informasi Terhadap Kinerja Keuangan: Peran Intellectual Capital Sebagai Variabel Moderating ]]>
<![CDATA[Tarisa Lisandra]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5401
<![CDATA[This study aims to determine the effect of information technology on financial performance with the role of intellectual capital as a moderating variable. In this study, researchers examined the financial performance of SMA/SMK Muhammadiyah throughout the Gresik Regency by using the independent variables, namely information technology and the moderating variable, namely intellectual capital. The population of this research is SMA/SMK Muhammadiyah in Gresik Regency. Sampling was carried out using a purposive sampling method, and obtained a sample of 40 respondents. The data analysis technique used in this study is SEM-PLS. The results of testing the hypothesis in this study indicate that information technology has a positive and significant effect on financial performance. Meanwhile, intellectual capital is not able to moderate information technology on financial performance. This is because the organization has not been able to develop and manage its intellectual capital properly, where the ability to increase employee motivation is to be able to create new innovations and creativity, and the organization does not yet have a good procedure and structure in improving financial performance so that intellectual capital is said to be lacking good.]]>
<![CDATA[Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon ]]>
<![CDATA[Indah Sulistyowati]]>;
<![CDATA[Tumirin Tumirin]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5823
<![CDATA[The purpose of this study is to examine the influence of female directors and sustainability committee on carbon emission disclosure. The population was companies in the sector of agriculture, energy, and industry period 2019-2021 listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 27 companies were selected as the samples (81 firm year observations).The data analysis technique used is multiple linier regression. The results showed that the female directors do not has a effect on carbon emission disclosure, while sustainability committee has a positive effect on carbon emission disclosure.]]>
<![CDATA[Pengaruh Produktivitas dan Lingkungan Kerja terhadap Kinerja Rumah Sakit dengan Remunerasi sebagai Variabel Moderating ]]>
<![CDATA[Rika Rosmaidah]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i1.5521
<![CDATA[Peran manusia begitu penting dalam pencapaian tujuan sebuah organisasi, pencapaian tujuan organisasi dapat mudah dicapai jika organisasi memiliki sumberdaya manusia yang berpengalaman dan handal dalam bidangnya. Teknik pengumpulan data yang digunakan dalam menunjang penelitian ini adalah kuesioner, yaitu sejumlah pertanyaan tertulis yang diberikan kepada responden untuk memperoleh. Pengaruh Produktivitas terhadap variabel Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 4,44. Pengujian Pengaruh Lingkungan Kerja terhadap variabel Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 2,32. Pengaruh Produktivitas terhadap Kinerja Rumah Sakit dengan Remunerasi Sebagai Variabel Moderating dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 0,062. Pengaruh Lingkungan Kerja dan Remunerasi terhadap Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 0,024.]]>
