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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 2 No 2 (2023)" : 15 Documents clear
Analisis Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Perusahaan Studi PT. Petrokopindo Cipta Selaras Afif, Mochammad Ilham; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6328

Abstract

This study examines the effect of accounting information systems and internal control on company performance. Based on the perspective of contingency theory used in accounting systems is based on a premise that no accounting system is universally always appropriate to be applied to the entire organization in every circumstance, but the accounting system also depends on situational factors that exist in the organization. This study used a sample of companies at PT. Petrokopindo cipta aligned. The method used in finding samples is the porposive sampling technique. The results showed that accounting information systems and internal control had a significant effect on company performance.
Pengaruh Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan Kepemilikan Institusional Sebagai Variabel Moderasi Prasetya, Gresia Mahatma Widyadana; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6448

Abstract

This study aims to examine the effect of profitability and leverage on tax aggressiveness with institutional ownership as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. By using purposive sampling, the final sample is 35 companies. The amount of data obtained is 35 x 3 years = 105 observational data, there are 6 data identified as outlier data, the number of final samples obtained is 99 companies. 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 profitability and leverage, tax aggressiveness as the dependent variable and institutional ownership as a moderating variable. Based on the research results, it is known that profitability and leverage has no effect on on tax aggressiveness and institutional ownership is able to moderate the effect of profitability on tax aggressiveness and profitability is not able to moderate the effect of leverage on tax aggressiveness.
Analisis Faktor Determinan Kinerja Keuangan UMKM Binaan Desa Giri Rochmah, Nur; Hudiwinarsih, Gunasti; Mustafida, Nurul
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6867

Abstract

This study aims to determine the effect of financial literacy, financial management, use of e-commerce and access to capital on the financial performance of MSMEs assisted by Balai Desa Giri. The population in this study were Giri SMEs registered at the Giri Village Hall Development. The sample in this study were 117 UKM assisted by the Giri Village Hall. The data collection carried out in this study was by distributing questionnaires through gforms and questionnaires to respondents. The test equipment carried out in this study used SmartPLS4.0. The results of this study indicate that literacy has no effect on financial performance, financial management has a positive and significant effect on financial performance, the use of e-commerce has no effect on financial performance, and access to capital has a negative and significant effect. on financial performance. Keyword: Financial Literacy; Financial Management; E-Commerce utilization; Access to Capital; Financial Performance; Small and Medium-sized Enterprises (SMEs).
Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Masadah, Ninik; Imawan, Amrizal; Febrianti, Devi; Megasyara, Ira; Wany, Eva
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6837

Abstract

The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.
Intellectual Capital Disclosure dan Kinerja Keuangan: Systematic Literature Review Fadiyah, Nur Laily; Sabillah, Natasya; Islamiyah, Maya Adillah; Fernanda, Erfina; Hermawan, Sigit
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6932

Abstract

This research aims to find out the direction of development of Intellectual Capital Disclosure and Financial Performance research for 7 years (2015-2022) by mapping or classifying according to themes and according to keywords. By using a literature review system as the basis for research analysis, this research uses a descriptive qualitative approach to collect data. The articles reviewed were taken from Sinta indexed or accredited Sinta-2 journal sources. The research results show: (1) Mapping according to theme shows that the Sinta 2 Accredited Scientific Journal with the name "Accounting or Accounting" totals 10 journals; (2) Mapping according to keywords shows that the number of articles with the keywords Intellectual Capital Disclosure and Financial Performance is 16 articles. The researchers emphasized many limitations of this article. The author determined this limitation by only looking at articles published in the accredited journal Sinta 2 and focusing on the study of Intellectual Capital Disclosure and Financial Performance in Indonesia. Articles from other countries were not included in the review. As a result, there may be articles on certain subjects that are not covered in this review. Although the limitations of this article are the results of the review that the author described, it cannot be concluded that it can generally be applied in Indonesia due to the limited scope of much research

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