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[Analisis Efisiensi Penerapan Internal Control Atas Retribusi Parkir Pada Dinas Perhubungan Kabupaten Kediri ]]>
<![CDATA[Ardani, Anichah Isma]]>;
<![CDATA[Latifaturrohmah, Alifiya]]>;
<![CDATA[Hermanita, Diana Fitria]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.8819
<![CDATA[This study examines the efficiency of implementing internal controls on parking fee collections by the Transportation Department of Kediri Regency. It primarily focuses on evaluating the effectiveness of control measures over both regular and subscription parking fees, which contribute to the region’s locally generated revenue (PAD). The methodology involved interviews and document analysis to assess the accounting systems and collection procedures in place.The subscription parking levy procedure starts with the head of the department ordering the data collection, after that the head of the regional police department collects the subscription parking levy data, then the parking officer prepares the subscription parking levy data guidelines and then finally repairs, prints and saves the file.The research results show that there are weaknesses in internal control, especially in the aspect of multiple functions and lack of documentation, which increases the potential for fraud to occur. Type of Paper: Review Keywords: Control, Collection, Efficiency.]]>
<![CDATA[Pengaruh Kemutakhiran Teknologi, Partisipasi Pemakai, dan Dukungan Manajemen Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[salsabila, salisa]]>;
<![CDATA[Suwandi, Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.8897
<![CDATA[This study aims to analyze technological sophistication, user participation, and management support on company financial performance. Furthermore, this study uses the effectiveness of accounting information systems as an intervening variable. The Structural Equation Modeling Partial Least Square (SEM-PLS) method was used by involving 50 employee respondents in companies engaged in construction services to test the influence between variables. The results showed that technological sophistication, user participation, and management support had no effect on financial performance, while accounting information systems showed a significant effect. Furthermore, accounting information systems are able to mediate the relationship between user participation and financial performance, but are unable to mediate the relationship between technological sophistication and management support. These findings underscore the importance of user involvement in the implementation of accounting information systems to improve financial performance. With this, companies need to increase the effectiveness of the use of accounting information systems by actively involving employee participation in company activities. Theoretically, this study enriches the literature on the effectiveness of accounting information systems and employee participation in improving the financial performance of companies.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi, Struktur Modal, Likuiditas Terhadap Kualitas Laba ]]>
<![CDATA[Utama, Girindra Astha Anggara Cahya]]>;
<![CDATA[Hariyono, Anwar]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.9049
<![CDATA[This study aims to examine and analyze the effect of accounting conservatism, capital structure, liquidity on earnings quality. This type of research is quantitative research. The sampling method in this study was purposive sampling method. The sample for this study uses manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 108 data samples. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that accounting conservatism and capital structure variables have a positive effect on earnings quality. Meanwhile, the variable liquidity has no effect on earnings quality.]]>
<![CDATA[Literatur Review: Pengaruh Rasio Keuangan Dalam Peluang Pengambilan Keputusan Tax Avoidance ]]>
<![CDATA[Arrahima, Irea]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.9031
<![CDATA[Tax Avoidance is one of the legal efforts in minimising the tax burden by using loopholes in tax regulations. Financial ratios that can generally affect Tax Avoidance decision making are profitability, leverage and liquidity. This study aims to collect and analyse articles related to the influence of financial ratios in Tax Avoidance. The design used is literature review, articles are collected using a search engine with a focus on national literature published in the 2021-2023 period. Based on the articles collected, the results show that profitability affects the opportunity to make decisions for Tax Avoidance. The increasing profit earned by the entity does not necessarily make the entity will receive an increase in tax burden. In contrast to profitability, leverage and liquidity, which state the entity's ability to meet long-term and short-term obligations, do not always affect the opportunity to make Tax Avoidance decisions.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Kualitas Audit terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Rasidin, Adela Mei Putri]]>;
<![CDATA[Hariyono, Anwar]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.8898
<![CDATA[This study aims to examine the effects of managerial ownership, independent commissioners, and audit quality on the integrity of financial statements. Using purposive sampling, the study focuses on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during 2019–2022. A total of 195 financial statements from 52 companies were analyzed using descriptive statistics and multiple linear regression, with hypothesis testing conducted via SPSS. The findings reveal that managerial ownership and audit quality do not significantly affect the integrity of financial statements. In contrast, independent commissioners have a significant positive impact on financial statement integrity. These results highlight the critical role of independent commissioners in fostering transparent and reliable financial reporting. However, the low managerial ownership in the studied companies may limit the influence of this variable on decision-making and financial reporting quality. The study contributes to the literature on corporate governance by emphasizing the importance of independent oversight in improving financial reporting integrity. Future research is encouraged to explore other variables and broader contexts to provide a more comprehensive understanding.]]>
<![CDATA[The Effect of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable ]]>
<![CDATA[Pramiana, Omi]]>;
<![CDATA[Indrasah, Fifi]]>;
<![CDATA[Suprapto, Sugeng]]>;
<![CDATA[Aminin, Aminin]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.9019
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh green accounting terhadap kinerja keuangan dengan kinerja lingkungan sebagai variabel mediasi pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan metode pendekatan kuantitatif asosiatif, dengan jumlah sampel yang diperoleh dengan metode purposive sampling sebanyak 36 perusahaan dengan jumlah data yang digunakan sebanyak 108 data yang diperoleh dari laporan tahunan (annual report) atau laporan keberlanjutan (sustainability report) pada masing-masing perusahaan. Teknik analisis data pada penelitian ini yaitu uji analisis jalur dengan program SPSS 25. Berdasarkan hasil pada penelitian ini menunjukkan bahwa green accounting berpengaruh positif terhadap kinerja keuangan, green accounting berpengaruh positif terhadap kinerja lingkungan, kinerja lingkungan berpengaruh positif terhadap kinerja keuangan, dan kinerja lingkungan memediasi sebagian (partial mediation) pengaruh green accounting terhadap kinerja keuangan.]]>
<![CDATA[Intellectual Capital, Kepemilikan Institusional, Dewan Komisaris Independen dan Financial Distress ]]>
<![CDATA[Puspitasari, Ragil Kuning Arum]]>;
<![CDATA[Kholidiah, Kholidiah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.8851
<![CDATA[Dibalik potensi pertumbuhan sektor konstruksi yang besar, persaingan antar perusahaan di bidang subsektor konstruksi menjadi semakin ketat. Jika perusahaan tidak mampu menyesuaikan diri dengan baik, maka perusahaan tersebut dapat mengalami penurunan kinerja yang berujung financial distress apabila tidak segera diatasi. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual capital, kepemilikan institusional dan dewan komisaris independen Terhadap Financial distress. Penelitian ini diklasifikasikan sebagai penelitian kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder dengan teknik analisis data dengan menggunakan model regresi linear berganda. Obyek yang digunakan dalam penelitian ini adalah Perusahaan sub sektor konstruksi yang terdaftar pada Bursa efek Indonesia (BEI) periode 2019 – 2023. Metode yang di gunakan yaitu metode purposive sampling dan diperoleh sebanyak 45 sampel dari 9 perusahaan. Hasil Penelitian ini Intellectual capital berpengaruh positif terhadap financial distress. Kepemilikan Konstitusional tidak berpengaruh terhadap financial distress. Dewan komisaris independen berpengaruh negatif terhadap financial distress. Terdapat pengaruh yang signifikan secara simultan antara Intellectual capital, kepemilikan institusional dan Dewan komisaris independent terhadap financial distress]]>
<![CDATA[Sistem Informasi Akuntansi, Budaya Organisasi terhadap Kinerja Perusahaan dengan Mediasi Efektivitas Pengendalian Internal ]]>
<![CDATA[Ramadhani, Tsalisa]]>;
<![CDATA[Umaimah, Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.8962
<![CDATA[Every company makes internal controls so that their company performs well. A company's performance shows how good and bad a company is. The purpose of this study is to find out how the involvement of accounting information systems and organizational culture affects the company's performance gap, with internal control as a mediating factor. The method used is a quantitative method with purposive sampling techniques on all employees at PT Varia Usaha Fabrication in East Java. The data acquisition process was carried out by conducting an online survey using the Likert scale, followed by analysis using the SEM PLS technique. The results of the study show that the accounting information system and organizational culture do not have a direct effect on the company's performance. However, internal control significantly strengthens this relationship. In contrast, organizational culture does not show any direct influence or significant mediation. Meanwhile, the accounting information system and organizational culture have a direct effect on internal control. The implications of this study underscore the importance of accounting information systems for internal control, so that the increase in the value of a company's internal control will increase the company's performance. The limitations of the study, such as the relatively simple model and limited sample size, indicate the need for further research with more complex models and more representative samples.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Tax Avoidance ]]>
<![CDATA[Febrianti, Rindi Antika]]>;
<![CDATA[Pramiana, Omi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.9051
<![CDATA[This study examines the influence of firm size, profitability, and leverage on tax avoidance practices in coal companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. Tax avoidance refers to the legal strategy employed by companies to minimize tax obligations by exploiting loopholes in tax regulations. While lawful, such practices often raise concerns due to their potential impact on state tax revenues. Using a quantitative approach, this research employs multiple linear regression analysis to evaluate data from 20 coal companies selected through purposive sampling. The independent variables in this study include firm size (total assets), profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER), while tax avoidance is measured using the Effective Tax Rate (ETR). The findings of this research are expected to provide insights into the determinants of tax avoidance and contribute to policymaking in the context of corporate tax regulations, particularly within the coal mining sector. Keywords: Firm Size, Profitability, Leverage, Tax Avoidance, Coal Companies]]>
<![CDATA[Pengaruh Financial Literacy, Financial Technology dan Digital Marketing Terhadap Kinerja Usaha UMKM pada Era Teknologi ]]>
<![CDATA[Farahiyah, Qistina]]>;
<![CDATA[Haryadi, Bambang]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v3i2.8181
<![CDATA[This research aims to examine the influence of financial literacy, financial technology and digital marketing on MSME business performance in the technological era in Gresik Regency. This type of research is quantitative research with an associative approach. The sampling technique in this research was a probability sampling method with the type of sampling carried out being simple random sampling. The number of respondents used was 100 respondents using a questionnaire. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 21 software. The results of this research show that: (a) financial literacy has a significant positive influence on MSME business performance. (b) financial technology does not have a significant influence on MSME business performance. (c) digital marketing does not have a significant influence on MSME business performance. The results of this research suggest that the government should provide socialization and education regarding technology, especially regarding financial literacy, financial technology and digital marketing to MSMEs and MSMEs should take part in training or learning related to fintech because we have entered a digital era where it is no longer possible to avoided. Therefore, MSME players must be technologically literate if they want to survive and continue to develop.]]>
