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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 105 Documents
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Pengaruh Konservatisme Akuntansi dan Good Corporate Governance Terhadap Manajemen Laba Ma'rifah, Fitriani; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9070

Abstract

This research aims to examine the influence of accounting conservatism and Good Corporate Governance as a proxy for institutional ownership, independent commissioners and managerial ownership on earnings management. The sample selection in this study used a purposive sampling method from manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2020-2021. The sample for this research was 81 companies. In this study, SmartPLS 4.0.9.4 software was used. The PLS test results of this research show that accounting conservatism has a significant effect on earnings management, while Good Corporate Governance as a proxy for institutional ownership, independent commissioners and managerial ownership has no effect on earnings management.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pengelola Usaha Mikro Kecil dan Menengah (UMKM) dalam Membayar Pajak Ramadhan, Ahmad Fikri; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9124

Abstract

The growth of micro, small and medium enterprises in Gresik Regency should have an impact on increasing regional income, but it has not contributed much to regional tax revenue. Therefore, this study aims to test the effect of self-assessment implementation on tax compliance of MSME managers in Gresik Regency. This study uses a descriptive quantitative method that takes 84 respondents through the Slovin formula on MSME managers in Gresik Regency. Data were collected using a Likert model questionnaire. The results of the multiple linear regression analysis obtained a value of t = 4.159 and p = 0.000 (p <0.05) which means that self-assessment has a positive and significant effect on taxpayer compliance; and a value of t = 4.707 with p = 0.000 (p <0.05) indicates that tax planning has a positive and significant effect on taxpayer compliance.
Penerapan PPh 21 pada Freelance dan Pekerja Digital: Tantangan di Era Big Economy Ani, Adinda Putri
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9137

Abstract

The rise in the number of freelance and digital workers in the gig economy era presents new challenges in the application of Article 21 Income Tax (PPh 21). The traditional taxation system, designed for conventional employment, often does not align with the characteristics of freelance income, which tends to be fluctuating, irregular, and based on short-term contracts. This article aims to analyze the main challenges faced in implementing PPh 21 for freelance and digital workers and offers strategic solutions to optimize tax compliance in this sector. Using a descriptive-analytical approach, this study examines the technical, legal, and administrative aspects that serve as primary obstacles, including the lack of taxpayer education, the complexity of tax reporting, and the limited specific guidance in tax regulations. The article also explores the potential of digital technologies, such as tax reporting applications, as solutions to enhance efficiency and ease of reporting. The findings of this study are expected to contribute to policymakers in formulating more inclusive and adaptive regulations, while also providing practical guidance for freelance workers in fulfilling their tax obligations.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Tax Avoidance Pada Perusahaan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Febrianti, Rindi Antika; Pramiana, Omi
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9198

Abstract

This study aims to analyze the effect of firm size, profitability, and leverage on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Tax avoidance, a legal strategy to minimize tax obligations, is measured using the Effective Tax Rate (ETR), with independent variables including firm size (total assets), profitability (ROA), and leverage (DER). The research employs a quantitative method with multiple linear regression analysis, utilizing secondary data from the annual financial reports of 20 purposively selected companies. The results indicate that firm size and profitability significantly influence tax avoidance, while leverage has no significant effect.
Reformasi kebijakan PPh Pasal 19: Mewujudkan Transparasi dan Kepastian Hukum di Indonesia Safira, Wanda Haniva Nadya
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9273

Abstract

Reformasi kebijakan perpajakan merupakan langkah strategis dalam mendukung sistem fiskal yang adil, khususnya terkait penerapan Pajak Penghasilan (PPh) Pasal 19. Kebijakan ini memiliki peran penting dalam pengelolaan pajak atas hak atas tanah dan/atau bangunan, namun implementasinya masih menghadapi berbagai tantangan, seperti ketidakjelasan regulasi dan kurangnya transparansi. Artikel ini bertujuan untuk menganalisis bagaimana reformasi PPh Pasal 19 dapat mewujudkan transparansi dan kepastian hukum, yang merupakan prasyarat penting dalam menciptakan kepercayaan publik dan kepatuhan wajib pajak. Penelitian ini menggunakan metode kajian pustaka dengan mengacu pada literatur ilmiah, regulasi yang berlaku, serta analisis kebijakan perpajakan. Kajian ini berfokus pada identifikasi permasalahan dalam penerapan PPh Pasal 19 dan menawarkan rekomendasi untuk meningkatkan efektivitas kebijakan melalui reformasi yang komprehensif. Kesimpulan utama yang diharapkan adalah perlunya revisi kebijakan yang lebih terarah untuk mengatasi kendala implementasi, serta penerapan regulasi yang lebih jelas dan konsisten guna meningkatkan efisiensi, transparansi, dan kepastian hukum dalam pengelolaan pajak. Dengan demikian, reformasi PPh Pasal 19 dapat menjadi pilar yang mendukung pertumbuhan ekonomi sekaligus memperkuat sistem perpajakan di Indonesia.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Putri, Juliana; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9568

Abstract

This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership, managerial ownership and audit committees on company performance by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2021. The independent variables used are independent board of commissioners as measured by comparing the number of independent commissioners and the total number of commissioners, then institutional ownership as measured by comparing the number of shares owned by the institution and the number of shares outstanding, then managerial ownership as measured by comparing the number of shares managerial ownership and the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is company’s performance as measured using the Return On Assets (ROA) by comparing the amount of net profit after tax and total assets. Test were carried out using SmartPLS. The results obtained from this study are the independent commissioners and the aduit committee have a significant effect on company performance, while institusinal ownership and managerial ownership have no significant effect on company performance.
Pengaruh Konservatisme Akuntansi, Good Corporate Governance dan Investment Opportunity Set Terhadap Kualitas Laba Putri, Firda Yanti; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9642

Abstract

This study aims to examine the effect of Accounting Conservatism, Good Corporate Governance and Investment Opportunity Set on Earnings Quality. The method used is quantitative with secondary data in the form of a complete company annual report. The research sample amounted to 50 samples of manufacturing companies using purposive sampling technique. The data analysis technique used multiple linear regression. The results showed that accounting conservatism, good corporate governance had an effect on earnings quality. Investment Opportunity Set does not have a significant effect on the quality of earnings. Jenis Artikel: xxx Keywords : Accounting Conservatism, Good Corporate Governance, Investment Opportunity Set, Earnings Quality.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Abnormal Return Mufida, Eva Layla; Tumirin, Tumirin
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9664

Abstract

The aim of this research is to determine the effect of return on equity, liquidity and company size on abnormal returns. This type of research is quantitative research using secondary data. This research data collection method uses the documentation method. The sample for this research is basic industrial and chemical companies listed on the IDX from 2020 to 2022. The sample was selected using a purposive sampling method and 36 companies were collected. Testing was carried out using the multiple linear regression method using SPSS. The findings of the market adjustment model show that return on equity and company size have a significant influence on abnormal returns. Current Ratio does not have a significant influence on abnormal returns. This research has limitations regarding research variables and research year.
Pengaruh Penerapan Teknologi Informasi dan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan: Pengaruh Penerapan Teknologi Informasi Dan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Karimah, Maulidia Fathinul Isy; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9896

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi dan menunjukkan bagaimana sistem informasi akuntansi dan teknologi informasi mempengaruhi kinerja perusahaan. Pendekatan kuantitatif dalam penelitian ini menggunakan data primer. Sebanyak 42 pekerja dari Semen Indonesia Group dipilih sebagai sampel untuk penelitian ini. Google form digunakan sebagai alat pengumpulan data untuk memberikan kuesioner kepada responden. Dengan menggunakan SPSS, metode analisis data menggunakan regresi linier berganda. Menurut temuan penelitian ini, teknologi informasi meningkatkan kinerja perusahaan. Namun, kinerja perusahaan tidak terpengaruh oleh sistem informasi akuntansi. Teknologi informasi termasuk dalam kategori kinerja perusahaan yang sangat baik, sesuai dengan hasil tanggapan penelitian dari responden. Sedangkan sistem informasi akuntansi perlu diperhatikan lagi agar meningkatkan kinerja perusahaan dengan baik. Penelitian ini juga dapat digunakan oleh perusahaan untuk mempengaruhi kinerja dan produktivitas perusahaan.
Pengaruh Profitabilitas (ROA), Earning Per Share, Solvabilitas (DER), Market Value Added (MVA), dan Kepemilikan Manajerial Terhadap Harga Saham Sektor Keuangan Sub Sektor Bank Albab, Farah Nisa Ul; Mahendra, Widodo Arif; Nurrasyidin, Muhammad
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9967

Abstract

The purpose of this study is to analyze the influence of profitability (ROA), earning per share, solvency (DER), market value added (MVA), and managerial ownership on stock prices. Purposive sampling is used to determine samples from the population of companies listed on the IDX in the 2019–2023 time range. The data was analyzed with IBM SPSS version 27. The findings of the study reveal that market value added has no effect on stock prices, while profitability (ROA), earning per share, solvency (DER), and managerial ownership have an effect on stock prices.

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