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 Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Tax Avoidance ]]>
<![CDATA[Rusdiani, Wiwik]]>;
<![CDATA[Umaimah, Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6826
<![CDATA[This study aims to examine whether or not there is an influence between independent commissioners, audit committees, and audit quality on tax avoidance. This research includes quantitative research using secondary data obtained from the company's annual report. The population of this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. A total of 78 samples were selected using the purposive sampling method, and analyzed using multiple linear regression. The results showed that the independent commissioner had a significant effect on tax avoidance, while the audit committee and audit quality had no effect on tax avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.]]>
<![CDATA[Pengaruh Corporate Governance, Profitabilitas, dan Capital Intencity terhadap Tax Avoidance ]]>
<![CDATA[Nasichah, Fadlilatun Nasichah]]>;
<![CDATA[umaimah, Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6827
<![CDATA[This study aims to examine the effect of independent commissioners, audit committees, profitability and capital intensity on tax avoidance. This research is a quantitative research, the type of data used is secondary data obtained from the company's annual report. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2020-2022. A total of 111 samples were determined using the purposive sampling method and analyzed using multiple linear regression using the SPSS analysis tool. The results of the study show that independent commissioners have significant effect on tax avoidance, while audit committees, profitability and capital intensity have no significant effect on tax avoidance.]]>
<![CDATA[Pengaruh Modal Intelektual dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Adilia, Alviani Rizki]]>;
<![CDATA[Suwandi, Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6474
<![CDATA[The objective of this research is to examine how Intellectual Capital and Capital Structure affect the value of companies. The study focuses on banking firms that were publicly traded on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sample for this research was selected using purposive sampling methodology., and based on the sampling criteria, 25 companies were selected with a 4-year observation period resulting in 100 observational data points. This research is of a quantitative nature with secondary data. The analysis method employed is multiple regression analysis. According to the findings of this study, capital structure does not have an impact on firm value, while intellectual capital does have an impact on firm value.]]>
<![CDATA[Influence of Debt Policy and Share Prices on Firm Performance ]]>
<![CDATA[Oktaviani, Marista]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Setiawan, Adhar Putra]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.7030
<![CDATA[The purpose of this research is to determine debt policy and share prices on company performance. The research period is 2017-2020 with the research object being banking companies. The research method used. The type of research used is quantitative research with purposeful sampling techniques. This research data analysis technique uses multiple linear regression. The research results of the Current Ratio are negative and not significant for Firm Performance and the Debt Equity Ratio is negative and significant for Firm Performance. The use of debt means supervision of management is not only carried out by shareholders, but also by creditors. The greater the debt component used by a bank in carrying out its operational activities, the worse it will have an impact on the bank's profitability. The higher the DER a bank has, the lower the level of profit (ROA). Share Prices Are Positive and Significant on Firm Performance in Banking Companies. The share price also shows the value of a company and is an appropriate index for company effectiveness, so the higher the share price, the higher the company value.]]>
<![CDATA[Pengaruh Pendidikan Keberlanjutan dan Perubahan Sikap Lingkungan terhadap Tindakan Berkelanjutan Mahasiswa ]]>
<![CDATA[Rismawati, Rismawati]]>;
<![CDATA[DAP, Fajar]]>;
<![CDATA[Rachman, Muh Ade]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6887
<![CDATA[This research aims to investigate the role of sustainability education in shaping students' environmental attitudes and actions. By identifying the impact of sustainability education on students, this research hopes to provide in-depth insight into how education can be a key instrument in encouraging behavioral change towards sustainability. This research will explore students' perceptions of sustainability education, the extent to which their knowledge and understanding has increased, and under what circumstances they have applied this knowledge in everyday life. The population used for this research was 7th semester class A students of the Faculty of Economics and Business, Muhammadiyah University of Palopo. This study utilizes a quantitative research approach to collect and examine information. This process involves several steps, first of all, conducting a literature review to evaluate previous studies related to sustainability education, changes in environmental attitudes, and students' sustainability actions to gain an in-depth understanding of the theoretical framework that is the basis of this research. There is a relationship between sustainability education and students' sustainability actions, although the direction of the relationship is negative. The practical implication of these findings is that efforts to increase changes in environmental attitudes among students can be an effective strategy in increasing sustainability behavior.]]>
<![CDATA[Dampak Efek Pengamat, Sistem Whistleblowing, Asimetri Informasi, dan Tekanan Finansial pada Terjadinya Kecurangan dalam Laporan Keuangan ]]>
<![CDATA[Dewi, Risma Wati]]>;
<![CDATA[Hatta, Atika Jauhari]]>;
<![CDATA[Biyanto, Frasto]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6961
<![CDATA[This research was conducted to investigate the impact of the bystander effect, whistleblowing system, information asymmetry, and financial pressure on the condition of financial reports among employees of the Special Region of Yogyakarta Province and Central Java Province. A total of 102 employees were taken as samples using a purposive sampling method, and data collection was carried out through distributing questionnaires. Data analysis uses Multiple Linear Regression Analysis techniques. Research findings show that (1) the bystander effect variable has a significant positive influence on the condition of financial statements; (2) the violation reporting system variable has a significant positive effect on the condition of the financial statements; (3) the information asymmetry variable has a significant influence on the condition of financial statements; (4) The financial pressure variable also has a significant effect on the condition of the financial statements. These results provide an in-depth understanding of the factors that influence the condition of financial reports in the work environment. The implication is that organizations need to strengthen internal reporting systems, reduce information inequality, and manage financial pressures to prevent conditions from occurring. This research contributes to the context of corporate financial security and integrity and can be a basis for the development of more effective anti-fraud policies in the future..]]>
<![CDATA[Analisa Literasi Finansial, Sikap Finansial, dan Perilaku Finansial pada Milenial dan Generasi Z ]]>
<![CDATA[Kristianti, Ika Puspita]]>;
<![CDATA[Kristiana, Deranika Ratna]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6865
<![CDATA[This research aims to analyze financial literacy and financial behavior in Indonesia, which specifically aims to find a correlation between the level of financial literacy and financial attitudes towards financial behavior. This research also analyzes and compares the influence of demographic characteristics on financial literacy levels. This research develops financial behavior theory in explaining and predicting the influence of financial literacy and financial attitudes on individual behavior. According to OECD & Lusardi (2019), financial literacy is divided into 3 dimensions, namely financial knowledge, financial attitudes and financial behavior. This research falls into the area of finance, which emphasizes the importance of financial education for individuals. This research uses a survey method containing a questionnaire to collect respondents' responses to indicators of financial literacy, financial attitudes and financial behavior. The results of data collection and processing show that financial literacy and financial attitudes are significantly correlated with individual financial behavior, namely that the level of financial literacy in men is higher than in women, and there is a higher financial attitude in individuals who have an educational background in economics. Considering that data collection uses an online survey, researchers cannot monitor respondents when filling out the questionnaire to ensure respondents' accuracy in filling out the survey. This research can be developed on various other indicators, such as education level, parenting style, and demographic location. In addition, a larger sample size will increase the reliability of the results.]]>
<![CDATA[Pengaruh Perencanaan Pajak dan Modal Intelektual terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2021 ]]>
<![CDATA[Amalia, Alviona Rizka]]>;
<![CDATA[Umaimah, Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6740
<![CDATA[The objective of this research is to examine the influence of Tax Planning and Intellectual Capital on Firm Value. The target population for this study comprises manufacturing companies that are publicly listed on the Indonesia Stock Exchange during the 2021 timeframe. The sample was selected using a purposive sampling technique, resulting in a total of 92 companies being included with a 1-year observation period. This research adopts a quantitative approach and utilizes secondary data. The analysis technique employed isi multiplei lineari regressioni analysis. Thei findingsi ofi thisi studyi demonstratei thati intellectuali capitali hasi ai significanti impact on firm value, whereas tax planning does not affect firm value. Type of Paper: Empirical Keyword: Tax Planningi, Intellectual Capitali, Firm Valuei, Manufacturing Company]]>
<![CDATA[Pengaruh Pengetahuan dan Persepsi Pelaku UMKM Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi di Kabupaten Pinrang ]]>
<![CDATA[Hernianti, Harun]]>;
<![CDATA[wahyuni, wahyuni]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6964
<![CDATA[This study aims to find out how the influence of the knowledge and perceptions of micro, small and medium enterprises about accounting on the use of accounting information in Pinrang Regency. The research method used is the quantitative method with the analytical tool using multiple linear regression analysis with the help of the SPSS application. The number of samples in this study were 60 MSME actors in Pinrang Regency.The results of the study show that the knowledge possessed by MSME actors in Pinrang Regency has a partial and significant effect on the use of accounting information. Perceptions of MSME actors have a partial and significant influence on the use of accounting information. Knowledge and perceptions of MSME actors simultaneously or jointly have a significant effect on the use of accounting information. The contribution made by the variables of knowledge and perceptions of MSME actors on the use of accounting information is 60%. This means that the variable knowledge and perceptions of MSME actors contribute 60% to the use of accounting information.]]>
<![CDATA[Pengaruh Profitabilitas, Gender Diversity Dewan Komisaris dan Dewan Direksi Terhadap Kebijakan Dividen ]]>
<![CDATA[Fitria, Citra Nanda]]>;
<![CDATA[Sholichah, Mu'minatus]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6819
<![CDATA[This study aims to determine the influence of profitability, gender diversity of the board of commissioners and advisory boards on dividend policy. The sample population was taken from all manufacturing companies listed on the Indonesia Stock Exchange for 2020 - 2021. The sampling technique was purposive sampling which obtained 54 companies. There were 108 samples tested. Data were collected using secondary data from all manufacturing companies listed on the Indonesia Stock Exchange. Testing this hypothesis uses multiple linear regression tests with SPSS version 22 software. The results of this study indicate that the effect of profitability and gender diversity of the board of commissioners has an effect on dividend policy. While the advisory board has no influence on dividend policy.]]>
