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
Articles
105 Documents
<![CDATA[Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan terhadap Audit Delay dengan Good Corporate Governance Sebagai Variable Moderating ]]>
<![CDATA[Mohammad Fajar Ruddin]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4241
<![CDATA[This study aims to test Profitability, Audit Opinion, Firm Size on Audit Delay and the moderating role of Good Corporate Governance (GCG). The method of collecting data is purposive sampling on companies listed on the Indonesia Stock Exchange platform for the period 2018-2020. Profitability was tested using the ratio of return on assets, while good corporate governance was measured using the ASEAN CG Scorecard. The results showed that profitability had an effect on audit delay and good corporate governance was able to moderate this relationship significantly. However, firm size and audit opinion have no effect on audit delay and good corporate governance is not able to moderate this relationship.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19 ]]>
<![CDATA[Keziah Frydha Putri Arwantini]]>;
<![CDATA[Syaiful Syaiful]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4020
<![CDATA[This research aims to find out and perfome analysis a comparative analysis of the financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research uses quantitative research with comparative descriptive method. The data analysis technique uses Profitability Ratios as measured by Return On Assets, Liquidity Ratios as measured by Current Ratios, Solvency Ratios as measured by Debt to Equity Ratios, and Activity Ratios as measured by Total Assets Turnover. This study uses 64 data of company financial statements listed on the Indonesia Stock Exchange in 2018-2021. The test is carried out using a different test. The test results show that there are no significant differences in the Return On Assets and Current Ratios before and during the COVID-19 pandemic, while there are significant differences in the Debt to Equity Ratio and Total Assets Turnover before and during the COVID-19 pandemic.]]>
<![CDATA[Pengaruh Kebijakan Hutang, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi ]]>
<![CDATA[Nickyta Emilia Putri]]>;
<![CDATA[Mu'minatus Sholichah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i1.5353
<![CDATA[The research aims to determine the effect of debt policy, profitability and firm size on firm value with dividend polici as moderating variable. The method used is quantitative with secondary data in the form of a complete annual financial report of the company. The population used is infrastructure, transportation, logistics, technology, property & real estate and finance companies for the period 2018 – 2019. The research sample amounted to 44 samples using purposive sampling technique. The data analysis technique used multiple linear regression and Moderated Regression Analysis (MRA) test to test the moderating role of dividend policy. The results showed that debt policy and profitability had no effect on firm value. While the firm size has a significant effect on firm value. The result of the Moderated Regression Analysis (MRA) with dividend policy show that the interaction of dividend policy cannot moderate the relationship between debt policy and firm size with no effect on firm value. While the interaction of dividen policy can moderate (strengthen) the relationship of the profitability with a positive effect on firm value.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Konservatisme Akuntansi ]]>
<![CDATA[Dyah Novitasari]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i2.4545
<![CDATA[This study aims to empirically examine the effect of Good Corporate Governance on accounting conservatism. The population of this study is a publicly listed company on the Indonesia Stock Exchange(IDX) which is in the property and real estate sector in the period 2017-2019. The research sample was determined using the purposive sampling method which resulted in a research sample of 90 observations. The data analysis technique used in this research is multiple linear regression analysis. The test results show that the independent board of directors and commissioners have no effect on accounting conservatism. While the audit committee has a significant effect on accounting conservatism.]]>
<![CDATA[Pengaruh Karakteristik Dewan Direksi Terhadap Pengambilan Risiko Dengan Direktur Independen Sebagai Variabel Moderasi ]]>
<![CDATA[Thalia Nur Apriaseli]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i2.4340
<![CDATA[This study aims to examine the effect of board directors characteristics on risk taking with independen directors as moderating variable. The population used is Trade, Service, and Investment for period 2018-2020. The data analysis technique used Moderate Regression Analysis. Sampling using purposive sampling method and obtained as many as 37 companies. Based on the research results gender diversity has no effect on risk taking, CEO tenure has positive effect on risk taking, and CEO education has no effect on risk taking. Based on research independent directors as moderate variable has moderate effect gender diversity on risk taking, independent directors has moderate effect CEO tenure on risk taking, and independen directors cannot moderate effect CEO education on risk taking.]]>
<![CDATA[Peran Profitabilitas Dalam Memoderasi Pengaruh Rasio Likuiditas, Leverage, Dan Sales Growth Dalam Memprediksi Financial Distress Pada Perusahaan Sub Sektor Property Dan Real Estate ]]>
<![CDATA[Linda Masni Hayati]]>;
<![CDATA[Mu’minatus Sholichah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4224
<![CDATA[The purpose of this study is to analyze and describe the ability of profitability in moderating the effect of liquidity, leverage, and sales growth in predicting financial distress. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020, the sample of this study was taken using a purposive sampling method with a research sample of 156 financial statements from 39 companies. This research method uses quantitative methods. Data analysis was processed using Partial Least Squares (PLS) analysis with the help of Smart-Pls 3.0 software. The results of this study indicate that the ratio of liquidity and profitability has a negative and significant effect on financial distress. Meanwhile, leverage and sales growth have no effect on financial distress. Profitability can moderate the relationship between liquidity and financial distress. Meanwhile, profitability cannot moderate the relationship between Leverage and Sales growth on financial distress.]]>
<![CDATA[Kepatuhan Wajib Pajak: Studi Aspek Egoisme, Altruisme, dan Sanksi Pajak ]]>
<![CDATA[Abid Naufal Firdaus Wahana Putra]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i1.5701
<![CDATA[This ponder points to look at and analyze the affect of selfishness, altruism, and tax penalties on MSME citizen compliance with Gresik Rule. The another sort of inquire about is quantitative inquire about utilizing surveys. The strategy of test assurance within the study underneath may be a strategy of intentional inspecting, specifically, test recognizable proof concurring to foreordained prerequisites. The test utilized in this think about is 100 MSME citizens with NPWP and SPT 1770 announcement. The expository strategy utilized is numerous straight relapse through the utilize of IBM SPSS Insights 26 program. The comes about of the taking after consider clarify that the egoism variable has no noteworthy impact. In the meantime, altruism and assess punishments have a critical positive affect on person citizen compliance.]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Konservatisme Akuntansi ]]>
<![CDATA[Nazilah Nazilah]]>;
<![CDATA[Syaiful Syaiful]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i1.4849
<![CDATA[This study aims to examine the effect of ownership structure (institutional, managerial and public) on accounting conservatism. This study uses quantitative research. The data analysis technique used multiple linear regression analysis with SPSS version 25.0. The data used in this research is documentary data in the form of financial reports. Variable Accounting conservatism is measured using the accrual measure, institutional ownership is measured by the percentage ratio of the number of institutional shares to the number of shares outstanding by the company. Managerial ownership is measured by the percentage ratio of the number of managers' shares to the number of shares outstanding by the company. Public ownership is measured by the percentage ratio of the number of shares owned by the general public to the number of shares issued by the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. Sampling was carried out using a purposive sampling method with a total sample of 76 data. The results of this study indicate that the variable institutional ownership structure and managerial ownership structure have no effect on accounting conservatism. Meanwhile, the public ownership structure variable has a significant negative effect on accounting conservatism.]]>
<![CDATA[Pengaruh Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Ara Faridah Nur Sausan Aska]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4004
<![CDATA[This research aims to analyze the the effect of knowledge taxes, tax morale, and sanctions taxation on taxpayer compliance of MSMEs ( Micro, Small, and Medium Enterprises ) in Gresik Regency. This research method uses quantitative descriptive methods and primary data using a questionnaire. The sampling technique uses purposive sampling. Data collection is done by sending questionnaire via broadcasting chat in the form of goolge form. The number of questionnaire processed was 97 questionnaire. Data were analyzed using multiple linier regression analysis. The result of this study indicate that knowledge taxes does not have a significant effect on taxpayer compliance. Whereas tax morale and sanctions taxation has a positive effect on tax compliance.]]>
<![CDATA[Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba ]]>
<![CDATA[Silviana Setiawati]]>;
<![CDATA[Syaiful Syaiful]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i2.4446
<![CDATA[This study aims to determine the effect of information asymmetry, firm size and managerial ownership on earnings management. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, data quality test and hypothesis testing. Earnings management variable is measured using Discretionary Accruals, information asymmetry is measured by bid-ask spread, firm size is measured using the natural logarithm of total assets, managerial ownership is measured by the percentage comparison of the number of managers' shares with the number of shares outstanding in the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling was done by purposive sampling method, with a total sample of 237 data. The results of this study indicate that information asymmetry has no effect on earnings management, while firm size and managerial ownership have a negative and significant effect on earnings management.]]>
