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 Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Moderating ]]>
<![CDATA[Ayu Khodijah Ida Kusuma]]>;
<![CDATA[Suwandi Suwandi]]>
<![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.v1i1.4244
<![CDATA[This study aims to analyze the effect of intellectual capital on financial performance in consumer goods manufacturing companies with competitive advantage as a moderating variable. The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 to 2020 using the company's annual financial statements taken through the purposive sampling method and based on predetermined criteria in order to obtain 42 consumer goods manufacturing companies that meet the criteria. criteria. The sampling criteria selected were 1) manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 – 2020. 2) Manufacturing companies in the consumer goods sector that publish their finances in full and in rupiah during the period 2018 – 2020. 3 ) Manufacturing companies in the consumer goods sector that have complete data needed in the research period 2018 - 2020. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.0 data processing The results of this study show that: 1) Intellectual Capital has an effect on financial performance. 2) Competitive Advantage has no effect on financial performance. 3) Competitive Advantage can moderate the relationship between intellectual capital and financial performance.]]>
<![CDATA[Religiusitas dan Love Of Money : Dapatkah Mengurangi Kecenderungan Kecurangan ]]>
<![CDATA[Koerul Rahmawadin]]>;
<![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.v1i1.4212
<![CDATA[This study aims to examine the differences in the tendency of cheating at high & low levels of religiosity and high & low levels of love of money. The theory of planned behavior is applied in this study using a laboratory experimental approach. The test used is a comparative analysis of the average independent sample t test. The sample used as the experimental subject was 104 students of the accounting study program at the University of Muhammadiyah Gresik. The results showed that there was a difference in the tendency of cheating between high & low levels of religiosity and there was no difference in the tendency of cheating between high and low levels of love of money.]]>
<![CDATA[Pengaruh Teknologi Informasi Terhadap Kinerja Keuangan: Peran Intellectual Capital Sebagai Variabel Moderating ]]>
<![CDATA[Tarisa Lisandra]]>;
<![CDATA[Suwandi Suwandi]]>
<![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.v2i1.5401
<![CDATA[This study aims to determine the effect of information technology on financial performance with the role of intellectual capital as a moderating variable. In this study, researchers examined the financial performance of SMA/SMK Muhammadiyah throughout the Gresik Regency by using the independent variables, namely information technology and the moderating variable, namely intellectual capital. The population of this research is SMA/SMK Muhammadiyah in Gresik Regency. Sampling was carried out using a purposive sampling method, and obtained a sample of 40 respondents. The data analysis technique used in this study is SEM-PLS. The results of testing the hypothesis in this study indicate that information technology has a positive and significant effect on financial performance. Meanwhile, intellectual capital is not able to moderate information technology on financial performance. This is because the organization has not been able to develop and manage its intellectual capital properly, where the ability to increase employee motivation is to be able to create new innovations and creativity, and the organization does not yet have a good procedure and structure in improving financial performance so that intellectual capital is said to be lacking good.]]>
<![CDATA[Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan dan Lingkungan Wajib Pajak terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Eka Rohma Wati]]>
<![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.v1i2.4266
<![CDATA[The purpose of this study was to determine the effect of the implementation of e-filing, level of understanding of taxation, taxpayer environment on individual taxpayer compliance. The sample in this study is an individual taxpayer who has a NPWP registered at KPP Pratama Gresik which includes the areas of Gresik, manyar, cerme, benjeng. Sampling was done by means of random sampling (random) which includes employees, entrepreneurs, professionals. This study uses primary data. The sample used in this study was 100 respondents.The results of this study indicate that the implementation of e-filing has a significant effect on individual tax compliance, the level of understanding of taxation variables does not have a significant effect on individual taxpayer compliance, and the taxpayer environment variable has a significant effect on individual taxpayer compliance..]]>
<![CDATA[Independensi Auditor, Integritas Dan Pengalaman Kerja Terhadap Kualitas Audit ]]>
<![CDATA[Inge Angelina]]>;
<![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.v1i2.4670
<![CDATA[This study aims to determine the effect of independence, integrity, and work experience on audit quality. In this research, the researcher examines the audit quality at the Public Accounting Firm (KAP) in the city of Surabaya by using the independent variables, namely independence, integrity and work experience.The population in this study are several auditors who work at KAP in the city of Surabaya. Sampling was carried out using purposive sampling method, and the number of samples was 47 respondents from 13 KAP in Surabaya. The primary data collection method used is a questionnaire method with several criteria. Data collection is done by sending questionnaires via broadcast messages and email in the form of google from. The data analysis technique used in this research is multiple regression analysis technique.The results of hypothesis testing in this study indicate that independence, integrity, and work experience have a significant and significant effect on audit quality. The researcher suggests future research to add more variables and to expand the population..]]>
<![CDATA[Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan ]]>
<![CDATA[Yenni Putri Rahmawati]]>;
<![CDATA[Suwandi Suwandi]]>
<![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.v1i1.4232
<![CDATA[This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.]]>
<![CDATA[Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon ]]>
<![CDATA[Indah Sulistyowati]]>;
<![CDATA[Tumirin Tumirin]]>
<![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.v2i1.5823
<![CDATA[The purpose of this study is to examine the influence of female directors and sustainability committee on carbon emission disclosure. The population was companies in the sector of agriculture, energy, and industry period 2019-2021 listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 27 companies were selected as the samples (81 firm year observations).The data analysis technique used is multiple linier regression. The results showed that the female directors do not has a effect on carbon emission disclosure, while sustainability committee has a positive effect on carbon emission disclosure.]]>
<![CDATA[Pengaruh Produktivitas dan Lingkungan Kerja terhadap Kinerja Rumah Sakit dengan Remunerasi sebagai Variabel Moderating ]]>
<![CDATA[Rika Rosmaidah]]>;
<![CDATA[Suwandi Suwandi]]>
<![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.v2i1.5521
<![CDATA[Peran manusia begitu penting dalam pencapaian tujuan sebuah organisasi, pencapaian tujuan organisasi dapat mudah dicapai jika organisasi memiliki sumberdaya manusia yang berpengalaman dan handal dalam bidangnya. Teknik pengumpulan data yang digunakan dalam menunjang penelitian ini adalah kuesioner, yaitu sejumlah pertanyaan tertulis yang diberikan kepada responden untuk memperoleh. Pengaruh Produktivitas terhadap variabel Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 4,44. Pengujian Pengaruh Lingkungan Kerja terhadap variabel Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 2,32. Pengaruh Produktivitas terhadap Kinerja Rumah Sakit dengan Remunerasi Sebagai Variabel Moderating dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 0,062. Pengaruh Lingkungan Kerja dan Remunerasi terhadap Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 0,024.]]>
<![CDATA[Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Sebelum Dan Saat Pandemi Covid-19 ]]>
<![CDATA[Bunga Qolbiyah Syahara]]>;
<![CDATA[Muhammad Aufa]]>
<![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.v1i1.4017
<![CDATA[This study aims to analyze the financial performance of the East Java Provincial Government before and during the Covid-19 pandemic. The object of this research is the Regional Government in East Java. This study uses a comparative quantitative research approach. The type of data used is documentary data and the data source used is secondary data. The population used in this study were 38 LKPDs in East Java Province which had been audited by the East Java BPK and statistical data from the East Java BPS. While the sampling technique using a saturated sampling technique. The data analysis technique used is descriptive statistics, normality test and different test. Based on the data analysis carried out, it was concluded that there were significant differences in financial independence, financial flexibility, operational solvency and no significant differences in short-term solvency, long-term solvency, solvency services of the East Java Provincial Government before and during the Covid-19 pandemic.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Risiko Sistematis Saham dengan Good Corporate Governance Sebagai Variabel Moderasi ]]>
<![CDATA[Veni Vionita]]>;
<![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.v1i2.4339
<![CDATA[This study aims to examine the factors that influence the systematic risk of stocks with good corporate governance as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses quantitative methods with secondary data in the form of complete company financial statements. The research sample amounted to 19 LQ45 companies which were analyzed using purposive sampling technique. The analysis method uses Partial Least Square (PLS) analysis, with the help of WarpPLS 7.0 software. The results show that liquidity has a positive and significant effect on stock systematic risk, leverage has a negative and insignificant effect on stock systematic risk, profitability has a negative and significant effect on stock systematic risk, growth has a negative and significant effect on stock systematic risk, good corporate governance is not able to moderate the effect of liquidity, leverage, profitability, growth on stock systematic risk.]]>
