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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 Self Assessment System, Sosialisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Diah Retno Febriantini; Umaimah Umaimah
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4534

Abstract

Penelitian ini mengkaji kepatuhan wajib pajak pekerja bebas di Kabupaten Gresik dengan menggunakan variabel bebas yaitu self assessment system, sosialisasi pajak dan sanksi pajak. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode kuesioner yang dibagikan kepada wajib pajak pekerja bebas di Kabupaten Gresik sebanyak 96 responden. Dalam penelitian ini menggunakan jenis data subjek dan sumber data primer. Hasil pengujian hipotesis menunjukkan bahwa self assessment system secara parsial dapat mempengaruhi kepatuhan wajib pajak, sosialisasi pajak secartidak mempengaruhi kepatuhan wajib pajak dan sanksi pajak secara parsial dapat mempengaruhi kepatuhan wajib pajak.
Pengaruh Pemahaman Wajib Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sugiarto, Renata Briliant Fernanda; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4247

Abstract

This study aims to determine the effect of taxpayer understanding, tax socialization, tax sanctions and taxpayer awareness on individual taxpayer compliance. This study used 99 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing is done by using the t test and F test to determine the effect of the independent variable on the dependent. The results of this study indicate that the Taxpayer Understanding variable has a positive and significant effect on Individual Taxpayer Compliance, Tax Socialization has a positive and significant impact on Individual Taxpayer Compliance, Tax Sanctions have a positive and significant impact on Individual Taxpayer Compliance, and Taxpayer Awareness has a positive effect. and significant to Individual Taxpayer Compliance.
Pengaruh Pelayanan Fiskus dan Penerapan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Dinda Deby Ramadhani; Umaimah Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5678

Abstract

Penelitian ini bertujuan untuk melakukan pengujian terhadap pengaruh dari pelayanan fiskus dan penerapan sanksi perpajakan terhadap kepatuhan wajib pajak dengan menggunakan kesadaran wajib pajak sebagai variabel intervening. Dalam penelitian ini menggunakan 60 responden yang merupakan wajib pajak non karyawan sebagai sampel penelitian untuk analisis penelitian ini. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif yang menggunakan SmartPLS sebagai alat pengujinya. Hasil dari penelitian ini memperlihatkan bahwa dalam pengujian hipotesis pengaruh langsung pelayanan fiskus terhadap kepatuhan wajib pajak tidak berpengaruh, penerapan sanksi perpajakan terhadap kepatuhan wajib pajak tidak berpengaruh, kesadaran wajib pajak terhadap kepatuhan wajib pajak berpengaruh positif signifikan, pelayanan fiskus terhadap kesadaran wajib pajak tidak berpengaruh, dan penerapan sanksi perpajakan terhadap kesadaran wajib pajak berpengaruh positif signifikan. Pada hasil pengujian hipotesis pengaruh tidak langsung memperlihatkan bahwa kesadaran wajib pajak tidak mampu memediasi pelayanan fiskus terhadap kepatuhan wajib pajak dan kesadaran wajib pajak mampu memediasi penerapan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dapat digunakan untuk memperkuat hasil dari penelitian terdahulu, sebagai refrensi untuk penelitian selanjunya, dan bentuk dari implementasi atas teori yang telah dipelajari. Keterbatasan dari penelitian ini adalah pada jumlah sampel yang diambil tidak terlalu banyak dan penelitian hanya berfokus pada wajib pajak orang pribadi non karyawan.Kata kunci : Pelayanan, Sanksi, Kesadaran, Kepatuhan, Perpajakan.
Penerapan Akuntansi Manajemen Lingkungan Dalam Operasional Rumah Sakit Swasta di Kabupaten Gresik Wahyuningtyas, Sri Harnindawati
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.4824

Abstract

The following research aims to find out the information needed related to environmental management accounting in the operational activities of a private hospital in Gresik. Research identifies physical information as well as information a number of cost for example cost processing as well as disposal waste dangerous , cost repair or conservation damaged land , cost maintenance equipment processing waste , cost doing testing emission , cost inspection content waste , cost development friendly product environment , cost development system management environment , cost evaluation and choose equipment control environment , cost production process inspection To use give guarantee will obedience on regulation environment , and environmental audit feeor monetary . The following research is a case study. The data used is a list of private hospitals in Gresik with BPJS Health patient receiving facilities. The analytical technique used is to describe the results of the questionnaires and interviews that have been carried out. Results study showthat party manager hospitals have known and understood the importance of environmental performance to realize sustainable development. Information related to environmental management accounting is divided into two, namely physical information and physical informationinformation cost / monetary, second information that required by the hospital.
Pengaruh Solvabilitas dan Sales Growth Terhadap Kesulitan Keuangan dengan Profitabilitas Sebagai Variabel Moderasi Nabilah Khamaliyah Effendi; Anwar Hariyono
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4494

Abstract

This study aims to examine the effect of solvability and sales growth on financial distress with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sampling using purposive sampling method and obtained as many as 39 companies that meet the criteria. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are solvability and sales growth, financial distress as the dependent variable and profitability as a moderating variable. Based on the research results, it is known that solvability has a significant effect on financial distress and sales growth has no effect on financial distress and profitability is not able to moderate the effect of solvability on financial distress and profitability is able to moderate the effect of sales growth on financial distress.
Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Tax Avoidance Rusdiani, Wiwik; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6826

Abstract

This study aims to examine whether or not there is an influence between independent commissioners, audit committees, and audit quality on tax avoidance. This research includes quantitative research using secondary data obtained from the company's annual report. The population of this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. A total of 78 samples were selected using the purposive sampling method, and analyzed using multiple linear regression. The results showed that the independent commissioner had a significant effect on tax avoidance, while the audit committee and audit quality had no effect on tax avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan Terhadap Nilai Perusahaan Wicaksana, Fahmi Adrian Wira; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7804

Abstract

This study aims to examine the effect of Capital Structure, Profitability, and Company Size on the Value of Companies engaged in the automotive sector which listed on the Indonesia Stock Exchange during 2018-2020. This research itself uses quantitative methods and uses secondary data as a source of data to be processed. The technique used in this research is purposive sampling and obtained a sample of 84 from 28 LQ45 companies. The data used in this study is secondary data form the documents.Data analysis using multiple linear regression analysis. The results of this study indicate that the capital structure has no effect on firm value. Profitability has a positive and significant affect on firm value. Firm size has no effect on firm value. Type of Paper: Empirical Keywords: Capital Structure,Profitability,Firm Size,Firm Value.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Pengungkapan CSR Apsari, Della Putri Renata; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7646

Abstract

This research aims to examine the influence of profitability, liquidity and solvency on corporate social responsibility disclosure. The sampling technique uses purposive sampling technique. The sample in this study consisted of 47 companies from a total population of 78 manufacturing companies in the consumer goods industry sector registered on the IDX in 2020-2022. Testing was carried out using multiple linear regression, F test and T test. The regression results show that Profitability has an effect on Corporate Social Responsibility. Liquidity has no effect on Corporate Social Responsibility. Solvency has no effect on Corporate Social Responsibility.
Pengaruh Corporate Governance, Profitabilitas, dan Capital Intencity terhadap Tax Avoidance Nasichah, Fadlilatun Nasichah; umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6827

Abstract

This study aims to examine the effect of independent commissioners, audit committees, profitability and capital intensity on tax avoidance. This research is a quantitative research, the type of data used is secondary data obtained from the company's annual report. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2020-2022. A total of 111 samples were determined using the purposive sampling method and analyzed using multiple linear regression using the SPSS analysis tool. The results of the study show that independent commissioners have significant effect on tax avoidance, while audit committees, profitability and capital intensity have no significant effect on tax avoidance.
Pengaruh Modal Intelektual dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Adilia, Alviani Rizki; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6474

Abstract

The objective of this research is to examine how Intellectual Capital and Capital Structure affect the value of companies. The study focuses on banking firms that were publicly traded on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sample for this research was selected using purposive sampling methodology., and based on the sampling criteria, 25 companies were selected with a 4-year observation period resulting in 100 observational data points. This research is of a quantitative nature with secondary data. The analysis method employed is multiple regression analysis. According to the findings of this study, capital structure does not have an impact on firm value, while intellectual capital does have an impact on firm value.

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