Journal of Culture Accounting and Auditing最新文献

Analisis Efektivitas Penerimaan Zakat dan Penyaluran Zakat Pada Badan Amil Zakat Nasional Kota Bau Bau 分析了Zakat的收入和在这个臭城市Amil Zakat机构的分布情况

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5900

A. Darmawan, I. W. Sujana

引用次数: 0

Pengaruh Kebijakan Hutang, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi 以股利政策为调节变量，债务政策、盈利能力和公司规模对公司价值的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5353

Nickyta Emilia Putri, M. Sholichah

引用次数: 0

Pengaruh Penerapan Sistem E-Filing, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi 对电子档案系统的应用、税收理解水平和个人纳税人合规意识的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5148

Rizqi Ilmiyah Sari, Nyimas Wardatul Afiqoh

引用次数: 0

Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Financial Distress 实现良好公司治理和盈利以应对金融困境

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5666

Pingkan Septa Aulia, S. Suwandi

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Pengaruh Struktur Kepemilikan Terhadap Konservatisme Akuntansi 所有权结构对会计保守的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.4849

Nazilah Nazilah, S. Syaiful

{"title":"Pengaruh Struktur Kepemilikan Terhadap Konservatisme Akuntansi","authors":"Nazilah Nazilah, S. Syaiful","doi":"10.30587/jcaa.v2i1.4849","DOIUrl":"https://doi.org/10.30587/jcaa.v2i1.4849","url":null,"abstract":"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.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126547308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Teknologi Informasi Terhadap Kinerja Keuangan: Peran Intellectual Capital Sebagai Variabel Moderating 信息技术对金融表现的影响:知识资本作为温和变量的作用

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5401

Tarisa Lisandra, Suwandi Suwandi

{"title":"Pengaruh Teknologi Informasi Terhadap Kinerja Keuangan: Peran Intellectual Capital Sebagai Variabel Moderating","authors":"Tarisa Lisandra, Suwandi Suwandi","doi":"10.30587/jcaa.v2i1.5401","DOIUrl":"https://doi.org/10.30587/jcaa.v2i1.5401","url":null,"abstract":"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.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116966194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kepatuhan Wajib Pajak: Studi Aspek Egoisme, Altruisme, dan Sanksi Pajak 纳税人合规:利己主义、利他主义和税务制裁方面的研究

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5701

Abid Naufal Firdaus Wahana Putra, Umaimah Umaimah

引用次数: 0

Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan 会计信息系统有效性的影响:信息技术和人力资源质量对企业绩效的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5658

Ilham Audy Rivand, Suwandi Suwandi

{"title":"Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan","authors":"Ilham Audy Rivand, Suwandi Suwandi","doi":"10.30587/jcaa.v2i1.5658","DOIUrl":"https://doi.org/10.30587/jcaa.v2i1.5658","url":null,"abstract":"This study aims to prove the influence of information technology and the quality of human resources on the company's performance at PT. PLN Pesero Tbk. UP3 Gresik which is mediated by the effectiveness of the accounting information system. This study uses a questionnaire containing questions related to information technology, the quality of human resources, company performance and the effectiveness of accounting information systems using a Likert scale measurement. The questionnaire was addressed to employees of PT. PLN Pesero Tbk. UP3 Gresik. The results of the questionnaire were tested using SmartPLS 3.0 and present the results that information technology does not affect the effectiveness of accounting information systems, the quality of human resources affects the effectiveness of accounting information systems, the effectiveness of accounting information systems affects company performance, information technology affects company performance, the quality of human resources does not affect the company's performance. Furthermore, the effectiveness of accounting information systems is able to mediate the relationship between the quality of human resources and company performance but is unable to mediate the relationship between information technology and company performance.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123495354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba 税务规划和税务负担对利润管理的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5692

Fredy Rankcore, Nyimas Wardatul Afiqoh

引用次数: 0

Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi 税收社会化、税收知识和税收制裁对个人纳税人合规的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5003

Sadina Hapsarini Putri, Nyimas Wardatul Afiqoh

引用次数: 7