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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 Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Lengkong, Fairy Lucia; Johny Manaroinsong; Meidy S.S. Kantohe
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.v4i1.10017

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the financial performance of cigarette companies listed on the Indonesia Stock Exchange. Through quantitative analysis of data from 2016 to 2023, this study reveals that CSR has a positive and significant effect on Return on Assets (ROA), while the influence of the Audit Committee does not affect ROA. Simultaneously, CSR and the Audit Committee affect ROA. The combined impact of CSR and the Audit Committee contributes around 26.97% to the company's financial performance. This study underlines the importance of CSR in improving financial results, although there is no substantial evidence to support the role of the Audit Committee in this regard. Keywords: Corporate Social Responsibbility; Audit Committee; Return On Assets
Penerapan Strategi Perataan Laba pada Industri Manufaktur: Studi Literatur Wulandari, Aulia 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.v4i1.10099

Abstract

This study explores the application of earnings smoothing strategies in the manufacturing industry through a literature review approach. Earnings smoothing is commonly used by management to reduce profit volatility and present more stable financial reports to external stakeholders. The manufacturing sector is particularly prone to income fluctuations due to complex operations and high production costs, making it a frequent context for such practices. The study finds that motivations for earnings smoothing include meeting investor expectations, reducing regulatory scrutiny, and maintaining stock price stability. Common methods involve accrual-based adjustments and real transaction timing. Factors such as firm size, profitability, audit quality, and governance structure influence the likelihood of earnings smoothing. While it can enhance financial predictability in the short term, excessive use may mislead users and harm transparency. This review highlights the importance of oversight to ensure the credibility of financial reporting.
Pengaruh Sustainability Reporting, Intellectual Capital Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Moderasi Herawati Dwi Wulandari; 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.v4i1.10114

Abstract

This study aims to analyze the effect of sustainability reporting and intellectual capital on firm value with the audit committee as a moderating variable. The population in this study consists of mining companies in the energy sector listed on the Indonesia Stock Exchange in 2020-2023. With the purposive sampling method, a sample of 32 companies (128 observation data) was obtained. The analysis method used is multiple linear regression using the SmartPLS 4 Program. The results of this study indicate that sustainability reporting significant negative effect on firm value, intellectual capital has an insignificant effect on firm value, the audit committee is unable to moderate the relationship between sustainability reporting and intellectual capital on firm value.
Pengaruh Pertumbuhan Laba dan Kualitas Audit terhadap Kualitas Laba Ghoni, Jakfar Akbar Ghoni; 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.v4i1.10118

Abstract

Abstrak This studiy aims to examine the effect to profit growth and audit quality in metal & allied products sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 which are listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive research type with a quantitative approach, which is measured using a multiple linear regression-based method with SPSS 22.00. The population of this study is metal & allied products sub-sector manufacturing companies listed on the Indonesi Stock Exchange (IDX) for the period 2018 to 2021. The sample was determined based on the purposive sampling method, with a sample size of 15 metal & allied products sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021, so that the total observations in this study were 120 observations. The results of the study prove that based on the results of the study, profit growth and audit quality have a partial effect on profit quality.
Pengaruh Rasio Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress Pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2019-2023 Anggraini Eka Cipta; 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.v4i1.10140

Abstract

This research aims to examine the effect of profitability, liquidity and leverage ratios on financial distress. The dependent variable in this research is financial distress which is measured using the Springate S-score. The independent variables in this research are profitability, liquidity and leverage. The population in this study consists of state-owned companies listed on the IDX. Samples were taken for 2019-2023 and collected using the purposive sampling method. The total sample for this research is 9 companies. The test was carried out using logistic regression using SPSS 27 software. The results of the analysis showed that the profitability variable had a negative and significant influence on financial distress. The liquidity and leverage variables have a positive and significant influence on financial distress

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