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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, Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Efisiensi Investasi Fitriyah, Lailatul; 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.v3i1.7713

Abstract

This research aims to examine the effect of accounting conservatism, corporate governance and ownership structure on investment efficiency in financial companies listed on the Indonesia Stock Exchange during the period 2017-2019. The sample of this study was selected by using purposive sampling and obtained as many as 114 data with 38 companies per year. The hypothesis testing in this study using multiple linear regression model. Partially, the results indicates that managerial ownership has an effect on investment efficiency. While the other four variables, namely accounting conservatism, independent commissioners, audit committees, and institutional ownership have no effect on investment efficiency.
Influence of Debt Policy and Share Prices on Firm Performance Oktaviani, Marista; Sari, Tyasha Ayu Melynda; Setiawan, Adhar Putra
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.v2i2.7030

Abstract

The purpose of this research is to determine debt policy and share prices on company performance. The research period is 2017-2020 with the research object being banking companies. The research method used. The type of research used is quantitative research with purposeful sampling techniques. This research data analysis technique uses multiple linear regression. The research results of the Current Ratio are negative and not significant for Firm Performance and the Debt Equity Ratio is negative and significant for Firm Performance. The use of debt means supervision of management is not only carried out by shareholders, but also by creditors. The greater the debt component used by a bank in carrying out its operational activities, the worse it will have an impact on the bank's profitability. The higher the DER a bank has, the lower the level of profit (ROA). Share Prices Are Positive and Significant on Firm Performance in Banking Companies. The share price also shows the value of a company and is an appropriate index for company effectiveness, so the higher the share price, the higher the company value.
Pengaruh Pendidikan Keberlanjutan dan Perubahan Sikap Lingkungan terhadap Tindakan Berkelanjutan Mahasiswa Rismawati, Rismawati; DAP, Fajar; Rachman, Muh Ade
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.v2i2.6887

Abstract

This research aims to investigate the role of sustainability education in shaping students' environmental attitudes and actions. By identifying the impact of sustainability education on students, this research hopes to provide in-depth insight into how education can be a key instrument in encouraging behavioral change towards sustainability. This research will explore students' perceptions of sustainability education, the extent to which their knowledge and understanding has increased, and under what circumstances they have applied this knowledge in everyday life. The population used for this research was 7th semester class A students of the Faculty of Economics and Business, Muhammadiyah University of Palopo. This study utilizes a quantitative research approach to collect and examine information. This process involves several steps, first of all, conducting a literature review to evaluate previous studies related to sustainability education, changes in environmental attitudes, and students' sustainability actions to gain an in-depth understanding of the theoretical framework that is the basis of this research. There is a relationship between sustainability education and students' sustainability actions, although the direction of the relationship is negative. The practical implication of these findings is that efforts to increase changes in environmental attitudes among students can be an effective strategy in increasing sustainability behavior.
Analisis Pengukuran Kinerja Keuangan Daerah Pemerintah Kabupaten Buton Selatan Asmar, La Ode; Ridzal, Nining Asniar
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.v3i1.7936

Abstract

This research aims to determine the Financial Performance of the Regional Government of South Buton Regency in terms of Financial Ratios including the Independence Ratio, Effectiveness Ratio, Regional Financial Activity Ratio, and Growth Ratio. The data used in this research is the South Buton Regency Regional Government Budget Ralization Report for 2018-2022. In this research, the method used is quantitative descriptive analysis method. Data collection methods were carried out by interviews and documentation. Based on the research results, the following conclusions were obtained: (1) The Regional Financial Independence Ratio is still very low in the instructive relationship pattern because the average is 3.91%, (2) The Effectiveness Ratio shows that the Regional Financial Performance of the South Buton Regency Regional Government is categorized as very effective because the average is 172.15%, (3) The financial activity ratio of the Regional Government of South Buton Regency shows that the majority of funds owned by the Government of South Buton Regency still prioritize operational spending with an average of 67.95% compared to average capital expenditure is 30.09%, and (4) the Growth Ratio shows that the Financial Performance of the South Buton Regency Regional Government is always fluctuating and categorized as less than good.
Jejaling Tali Silaturahmi: Makna Hutang Pada Budaya Dan Tradisi Buwuhan Di Desa Slempit, Dusun Lingsir, Kecamatan Kedamean Fadilah, Annisaul; Tumirin, Tumirin
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.v3i1.7697

Abstract

This research aims to analyze the meaning of debt in the buwuhan culture and traditions in the community of Slempit Village, Lingsir Hamlet, Kedamean District, Gresik Regency. This research is qualitative research with a phenomenological approach. The data source used in this research is primary data source. Primary data was obtained through interviews with informants who were involved in the cultural practices and traditions of buwuhan in Slempit Village, Lingsir Hamlet, Kedamean District, Gresik Regency. Data collection techniques in this research are interviews, observation and documentation. There were five informants chosen, namely cultural figures, elders, village heads, people from duwe gawe, people who recorded buwuhan practices. The results of the research that has been carried out show four meanings of debt in the buwuhan tradition in Slempit Village, Lingsir Hamlet, Kedamean District, namely, as ties of friendship, mutual cooperation, debts and receivables in the buwuhan tradition, building a foundation of goodness and togetherness in society. The meaning of debt in the buwuhan tradition reflects the ties of friendship.
Dampak Efek Pengamat, Sistem Whistleblowing, Asimetri Informasi, dan Tekanan Finansial pada Terjadinya Kecurangan dalam Laporan Keuangan Dewi, Risma Wati; Hatta, Atika Jauhari; Biyanto, Frasto
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.v2i2.6961

Abstract

This research was conducted to investigate the impact of the bystander effect, whistleblowing system, information asymmetry, and financial pressure on the condition of financial reports among employees of the Special Region of Yogyakarta Province and Central Java Province. A total of 102 employees were taken as samples using a purposive sampling method, and data collection was carried out through distributing questionnaires. Data analysis uses Multiple Linear Regression Analysis techniques. Research findings show that (1) the bystander effect variable has a significant positive influence on the condition of financial statements; (2) the violation reporting system variable has a significant positive effect on the condition of the financial statements; (3) the information asymmetry variable has a significant influence on the condition of financial statements; (4) The financial pressure variable also has a significant effect on the condition of the financial statements. These results provide an in-depth understanding of the factors that influence the condition of financial reports in the work environment. The implication is that organizations need to strengthen internal reporting systems, reduce information inequality, and manage financial pressures to prevent conditions from occurring. This research contributes to the context of corporate financial security and integrity and can be a basis for the development of more effective anti-fraud policies in the future..
Analisa Literasi Finansial, Sikap Finansial, dan Perilaku Finansial pada Milenial dan Generasi Z Kristianti, Ika Puspita; Kristiana, Deranika Ratna
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.v2i2.6865

Abstract

This research aims to analyze financial literacy and financial behavior in Indonesia, which specifically aims to find a correlation between the level of financial literacy and financial attitudes towards financial behavior. This research also analyzes and compares the influence of demographic characteristics on financial literacy levels. This research develops financial behavior theory in explaining and predicting the influence of financial literacy and financial attitudes on individual behavior. According to OECD & Lusardi (2019), financial literacy is divided into 3 dimensions, namely financial knowledge, financial attitudes and financial behavior. This research falls into the area of finance, which emphasizes the importance of financial education for individuals. This research uses a survey method containing a questionnaire to collect respondents' responses to indicators of financial literacy, financial attitudes and financial behavior. The results of data collection and processing show that financial literacy and financial attitudes are significantly correlated with individual financial behavior, namely that the level of financial literacy in men is higher than in women, and there is a higher financial attitude in individuals who have an educational background in economics. Considering that data collection uses an online survey, researchers cannot monitor respondents when filling out the questionnaire to ensure respondents' accuracy in filling out the survey. This research can be developed on various other indicators, such as education level, parenting style, and demographic location. In addition, a larger sample size will increase the reliability of the results.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Rachman Indriyanto, Ridho Aulia; 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.v3i1.7733

Abstract

This research aims to determine the effect of company size, leverage and profitability on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses quantitative methods and uses secondary data as the data source. The sampling technique used purposive sampling technique by obtaining a sample of 19 companies. This test uses multiple linear regression. The regression results show that company size influences company value. Leverage has no effect on company value. Profitability has no effect on company value.
Pengaruh Kinerja Keuangan Daerah Terhadap Kesejahteraan Masyarakat di Kabupaten/Kota Se-Provinsi Kalimantan Tengah Tahun 2020 dan 2021 Honggara, Albert; Jamaluddin, Jamaluddin
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.v3i1.7343

Abstract

This research aims to determine the influence of regional financial performance on community welfare in districts/cities in Central Kalimantan Province. Regional financial performance is measured by the regional financial independence ratio and the effectiveness ratio of Regional Original Income, while community welfare is measured by the Human Development Index (HDI). This research was conducted in 14 districts/cities in Central Kalimantan Province. The research method used in this research is multiple linear regression. The analytical tool used is the Statistical Program for Social Science. The type of data used in this research is secondary data. The data used in this research is the realization of regional income and expenditure budgets from 2020-2021. Realization of regional income and expenditure budgets is obtained through the website of the Directorate General of Regional Financial Balance. HDI data is obtained through the Central Statistics Agency website. The results of this research show that the regional financial independence ratio has a partial effect on community welfare, while the regional original income effectiveness ratio has no partial effect on community welfare in all regencies/cities in Central Kalimantan Province.
Pengaruh Perencanaan Pajak dan Modal Intelektual terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2021 Amalia, Alviona Rizka; 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.v2i2.6740

Abstract

The objective of this research is to examine the influence of Tax Planning and Intellectual Capital on Firm Value. The target population for this study comprises manufacturing companies that are publicly listed on the Indonesia Stock Exchange during the 2021 timeframe. The sample was selected using a purposive sampling technique, resulting in a total of 92 companies being included with a 1-year observation period. This research adopts a quantitative approach and utilizes secondary data. The analysis technique employed isi multiplei lineari regressioni analysis. Thei findingsi ofi thisi studyi demonstratei thati intellectuali capitali hasi ai significanti impact on firm value, whereas tax planning does not affect firm value. Type of Paper: Empirical Keyword: Tax Planningi, Intellectual Capitali, Firm Valuei, Manufacturing Company

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