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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 3 No 1 (2024)" : 15 Documents clear
Pengaruh Transaksi Mobile Banking, Internet Banking, dan ATM terhadap Kinerja Keuangan Perbankan Tangiduk, Rastieci; Kantohe, Meidy S. S.; Marunduh, Andrew P.
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7540

Abstract

Banking financial performance experienced increases and decreases in achieving profits, but in this situation, several banks closed branch offices, because the use of digital banking continued to increase. This research aims to determined the effect of mobile banking, internet banking and ATM transactions on banking financial performance. This type of research was descriptive research using secondary data, with a quantitative approach. This research used a purposive sampling method to determined the research sample, so that eight conventional banks were obtained and there were forty samples for research. The data obtained were analyzed using the multiple regression analysis method with a random effect model. The results of this research show that partially mobile banking transactions have a positive effect on ROA. Meanwhile, internet banking transactions have a negative effect on ROA and ATM transactions have a negative effect on ROA. The research results also show that simultaneously, mobile banking transactions, internet banking transactions and ATM transactions have a positive effect on ROA. Keywords: Financial Performance; Mobile banking transactions; Internet banking; ATM
Pengaruh Kualitas Audit, Profitabilitas Terhadap Manajemen Laba Dengan Good Corporate Governance (GCG) Sebagai Variabel Moderasi Jannah, Nurul Nur; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7702

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, profitabilitas terhadap manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021. Sampel yang diperoleh yaitu 145 perusahaan. Jenis penelitian ini adalah kuantitatif dengan jenis data sekunder. Data penelitian ini diolah menggunakan alat analisis SmartPLS 4 4.0.9.3 dan metode analisis dalam penelitian ini menggunakan Structural Equation Modeling (SEM). Hasil analisis penelitian membuktikan bahwa kualitas audit tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh terhadap manajemen laba, sedangkan pada variabel moderasi kepemilikan manajerial dan institusional tidak mampu memoderasi kualitas audit dan profitabilitas terhadap manajemen laba
High Discretion Slack: Penentu Keberhasilan Kinerja Organisasi Badan Usaha Miliki Desa (Bumdesa) Nafidah, Lina Nasehatun; Hidayati, Laelly Wahyu
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7854

Abstract

This research focuses on high discretion slack in achieving good organizational performance in Village-Owned Enterprises (BUM Desa). The type of data used in this research is primary data obtained from interviews with informants. This research will be conducted with a descriptive qualitative approach with a single case study on BUM Desa in Jombang district. The results showed that in BUM Desa there are unbound resources in the form of cash, working capital that can be utilized by managers in improving BUM Desa performance. However, these resources are not directly able to determine the success of BUM Desa performance. These unbound resources require the ability of managers, in this case human resources, to utilize these resources. The results of this study also show the limited ability of human resources in the village to drive BUM Desa, in addition to the low level of community participation in assisting BUM Desa management makes BUM Desa difficult to develop, even though the resources owned are high. Thus, human resource capability and village community participation are important factors to be used as benchmarks in maximizing resource utilization for the successful performance of BUM Desa.
Determinan Praktik Tax avoidance pada Perusahaan Sektor Consumer non-cyclicals yang Terdaftar di BEI Erindanindya, Fara Navy; Mustafida, Nurul
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7643

Abstract

Taxes are commitments that must be paid so that the government can continue to implement national development planning without causing a direct imbalance for taxpayers. Taxes have two different points of view. From the company’s perspective as a taxpayer, taxes are considered a burden that will reduce net profit. This study is motivated by the decline in tax revenues from the processing industry, losses both globally and in Indonesia due to tax avoidance practices, as well as the phenomenon of companies engaging in tax avoidance. This study analyses the effect of institutional ownership, Capital intensity, and Corporate Social Responsibility disclosure on tax avoidance. This study used a quantitative method with secondary data from financial, annual, and sustainability reports of non-cyclical consumer sector companies listed on the IDX for the 2018-2022 periods. Sampling was carried out using a simple random sampling method with a total sample of 288 company data points. Data were analyzed using descriptive statistical analysis, logistic regression analysis, and hypothesis testing with the help of SPSS 26 software. The results of this study show that institutional ownership and Capital intensity do not affect tax avoidance, while Corporate Social Responsibility disclosure affects tax avoidance.
Pengaruh Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, dan Rasio Aktivitas Terhadap Perubahan Laba Pada Industri Farmasi dina, dhea salsabila; hariyono, anwar
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7704

Abstract

This study aims to examine how influential the Liquidity Ratio, Solvency Ratio, Liquidity Ratio and Profitability Ratio have on Profit Changes in the Pharmaceutical Industry Listed on the Indonesian Stock Exchange in 2016-2020. This type of research is quantitative by taking data on company financial reports that have been published on the Indonesia Stock Exchange. The theory used in this research is Signaling Theory. The sampling method used purposive sampling technique. The samples used in this study were 10 pharmaceutical companies listed on the Indonesia Stock Exchange. With a total of 50 data with a period of 5 years. The analytical method used is multiple linear analysis supported by IBM SPSS Statistics version 25. The results of this study indicate that the Activity Ratio variable has an effect on earnings changes. However, the Profitability Ratio has a negative effect on Profit Changes, while the Liquidity Ratio and Solvability Ratio have no effect on Profit Changes at all.

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