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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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The Effect of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable Pramiana, Omi; Indrasah, Fifi; Suprapto, Sugeng; Aminin, Aminin
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9019

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green accounting terhadap kinerja keuangan dengan kinerja lingkungan sebagai variabel mediasi pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan metode pendekatan kuantitatif asosiatif, dengan jumlah sampel yang diperoleh dengan metode purposive sampling sebanyak 36 perusahaan dengan jumlah data yang digunakan sebanyak 108 data yang diperoleh dari laporan tahunan (annual report) atau laporan keberlanjutan (sustainability report) pada masing-masing perusahaan. Teknik analisis data pada penelitian ini yaitu uji analisis jalur dengan program SPSS 25. Berdasarkan hasil pada penelitian ini menunjukkan bahwa green accounting berpengaruh positif terhadap kinerja keuangan, green accounting berpengaruh positif terhadap kinerja lingkungan, kinerja lingkungan berpengaruh positif terhadap kinerja keuangan, dan kinerja lingkungan memediasi sebagian (partial mediation) pengaruh green accounting terhadap kinerja keuangan.
Intellectual Capital, Kepemilikan Institusional, Dewan Komisaris Independen dan Financial Distress Puspitasari, Ragil Kuning Arum; Kholidiah, Kholidiah
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8851

Abstract

Dibalik potensi pertumbuhan sektor konstruksi yang besar, persaingan antar perusahaan di bidang subsektor konstruksi menjadi semakin ketat. Jika perusahaan tidak mampu menyesuaikan diri dengan baik, maka perusahaan tersebut dapat mengalami penurunan kinerja yang berujung financial distress apabila tidak segera diatasi. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual capital, kepemilikan institusional dan dewan komisaris independen Terhadap Financial distress. Penelitian ini diklasifikasikan sebagai penelitian kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder dengan teknik analisis data dengan menggunakan model regresi linear berganda. Obyek yang digunakan dalam penelitian ini adalah Perusahaan sub sektor konstruksi yang terdaftar pada Bursa efek Indonesia (BEI) periode 2019 – 2023. Metode yang di gunakan yaitu metode purposive sampling dan diperoleh sebanyak 45 sampel dari 9 perusahaan. Hasil Penelitian ini Intellectual capital berpengaruh positif terhadap financial distress. Kepemilikan Konstitusional tidak berpengaruh terhadap financial distress. Dewan komisaris independen berpengaruh negatif terhadap financial distress. Terdapat pengaruh yang signifikan secara simultan antara Intellectual capital, kepemilikan institusional dan Dewan komisaris independent terhadap financial distress
Sistem Informasi Akuntansi, Budaya Organisasi terhadap Kinerja Perusahaan dengan Mediasi Efektivitas Pengendalian Internal Ramadhani, Tsalisa; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8962

Abstract

Every company makes internal controls so that their company performs well. A company's performance shows how good and bad a company is. The purpose of this study is to find out how the involvement of accounting information systems and organizational culture affects the company's performance gap, with internal control as a mediating factor. The method used is a quantitative method with purposive sampling techniques on all employees at PT Varia Usaha Fabrication in East Java. The data acquisition process was carried out by conducting an online survey using the Likert scale, followed by analysis using the SEM PLS technique. The results of the study show that the accounting information system and organizational culture do not have a direct effect on the company's performance. However, internal control significantly strengthens this relationship. In contrast, organizational culture does not show any direct influence or significant mediation. Meanwhile, the accounting information system and organizational culture have a direct effect on internal control. The implications of this study underscore the importance of accounting information systems for internal control, so that the increase in the value of a company's internal control will increase the company's performance. The limitations of the study, such as the relatively simple model and limited sample size, indicate the need for further research with more complex models and more representative samples.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Tax Avoidance Febrianti, Rindi Antika; Pramiana, Omi
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9051

Abstract

This study examines the influence of firm size, profitability, and leverage on tax avoidance practices in coal companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. Tax avoidance refers to the legal strategy employed by companies to minimize tax obligations by exploiting loopholes in tax regulations. While lawful, such practices often raise concerns due to their potential impact on state tax revenues. Using a quantitative approach, this research employs multiple linear regression analysis to evaluate data from 20 coal companies selected through purposive sampling. The independent variables in this study include firm size (total assets), profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER), while tax avoidance is measured using the Effective Tax Rate (ETR). The findings of this research are expected to provide insights into the determinants of tax avoidance and contribute to policymaking in the context of corporate tax regulations, particularly within the coal mining sector. Keywords: Firm Size, Profitability, Leverage, Tax Avoidance, Coal Companies
Pengaruh Financial Literacy, Financial Technology dan Digital Marketing Terhadap Kinerja Usaha UMKM pada Era Teknologi Farahiyah, Qistina; Haryadi, Bambang
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8181

Abstract

This research aims to examine the influence of financial literacy, financial technology and digital marketing on MSME business performance in the technological era in Gresik Regency. This type of research is quantitative research with an associative approach. The sampling technique in this research was a probability sampling method with the type of sampling carried out being simple random sampling. The number of respondents used was 100 respondents using a questionnaire. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 21 software. The results of this research show that: (a) financial literacy has a significant positive influence on MSME business performance. (b) financial technology does not have a significant influence on MSME business performance. (c) digital marketing does not have a significant influence on MSME business performance. The results of this research suggest that the government should provide socialization and education regarding technology, especially regarding financial literacy, financial technology and digital marketing to MSMEs and MSMEs should take part in training or learning related to fintech because we have entered a digital era where it is no longer possible to avoided. Therefore, MSME players must be technologically literate if they want to survive and continue to develop.
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Kota Tomohon Mandagi, Enjelina Novita; Kantohe, Meidy S.S.; Manaroinsong, Johny
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8820

Abstract

This study aims to find out whether Tax Knowledge and Tax Sanctions Affect the Compliance of Motor Vehicle Taxpayers at the Tomohon City Samsat Office. The research method used in this study is a Quantitative approach. The sample in this study was 100 respondents and was taken using the slovin formula technique. The method used for this study is a survey method with a quantitative approach. In this study, primary data is collected through the distribution of questionnaires. The results of this study show that Tax Knowledge does not have a positive and significant effect on the compliance of motor vehicle taxpayers. Tax sanctions also do not have a positive and significant effect on the compliance of motor vehicle taxpayers at the Tomohon City Samsat Office.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan Fahmi, Izzudin; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8969

Abstract

This study aims to examine and analyze the influence of accounting information systems, internal control, and organizational culture on company performance. The research also provides strategic recommendations to help companies improve their performance and achieve desired outcomes. The study employs a quantitative approach, with data collected through surveys. Closed-ended questionnaires using a likert scale were distributed to predetermined respondents. The findings reveal that accounting information systems and internal control do not significantly influence company performance, whereas organizational culture has a significant impact. Based on these findings, it is concluded that organizational culture plays a crucial role in enhancing company performance. The implication of this research is to offer guidance for companies to focus more on strengthening organizational culture as a primary strategy to achieve optimal goals and outcomes.
Pengaruh Lingkungan Sosial, Ekspektasi Kinerja, dan Ekspektasi Usaha Terhadap Minat Karyawan dalam Menggunakan Software Akuntansi Bahasuan, Usman Yunus; Suwandi, Suwandi
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9060

Abstract

Studi ini bertujuan guna mengetahui serta menguji beberapa faktor yang berpengaruh terhadap minat karyawan perusahaan dalam mempergunakan software akuntansi. Populasi penelitian adalah karyawan salah satu perusahaan di kota Gresik, yaitu PT. Varia Usaha Fabrikasi. Teknik pengambilan sampel dijalankan melalui metode purposive sampling atau berdasarkan kriteria, yakni karyawan PT. Varia Usaha Fabrikasi yang telah menggunakan software akuntansi dalam aktivitas pekerjaannya. Teknik pengambilan data dilakukan dengan penyebaran angket berupa kuesioner melalui link g-form yang dikirimkan kepada 43 karyawan yang menjadi responden penelitian. Temuan penelitian memperlihatkan variable lingkungan sosial dan ekspektasi kinerja tidak berpengaruh terhadap minat karyawan dalam menggunakan software akuntansi. Disisi lain, variabel ekspektasi usaha berpengaruh positif terhadap minat karyawan dalam menggunakan software akuntansi.
Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Kecamatan Widang Kabupaten Tuban Yudiansa, Moh Rega; Afiqoh, Nyimas Wardatul
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8812

Abstract

The Influence of Tax Sanctions and Tax Rates on Perceptions of Tax Evade Agency with Tax Information Technology as a Moderation Variable in KPP Pratama Jombang Pramiana, Omi; Nabila, Fikrotun; Sucipto, Beni
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9010

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sanksi pajak dan tarif pajak terhadap persepsi penggelapan pajak badan dengan teknologi informasi sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak badan yang terdaftar dan telah melakukan kewajiban perpajakannya di KPP Pratama Jombang masa pajak tahun 2022. Metode pemilihan sampel yang digunakan dengan menggunakan rumus Slovin dan diperoleh 100 sampel. Teknik analisis data yang digunakan adalah analisis dengan SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa sanksi pajak berpengaruh negatif tidak signifikan terhadap persepsi penggelapan pajak badan, tarif pajak berpengaruh positif signifikan terhadap persepsi penggelapan pajak badan, teknologi informasi tidak dapat memoderasi atau memperlemah pengaruh variabel sanksi pajak terhadap variabel persepsi penggelapan pajak badan, dan teknologi informasi dapat memoderasi atau memperkuat pengaruh variabel tarif pajak terhadap variabel persepsi penggelapan pajak badan.

Page 9 of 11 | Total Record : 105

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