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Journal of Culture Accounting and Auditing最新文献

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Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba 信息分析、公司规模和利润管理所有权的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-12-15 DOI: 10.30587/jcaa.v1i2.4446
Silvia Setiawati, S. Syaiful
{"title":"Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba","authors":"Silvia Setiawati, S. Syaiful","doi":"10.30587/jcaa.v1i2.4446","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4446","url":null,"abstract":"This study aims to determine the effect of information asymmetry, firm size and managerial ownership on earnings management. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, data quality test and hypothesis testing. Earnings management variable is measured using Discretionary Accruals, information asymmetry is measured by bid-ask spread, firm size is measured using the natural logarithm of total assets, managerial ownership is measured by the percentage comparison of the number of managers' shares with the number of shares outstanding in the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling was done by purposive sampling method, with a total sample of 237 data. The results of this study indicate that information asymmetry has no effect on earnings management, while firm size and managerial ownership have a negative and significant effect on earnings management.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124351995","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 Solvabilitas dan Sales Growth Terhadap Kesulitan Keuangan dengan Profitabilitas Sebagai Variabel Moderasi 偿付能力和销售增长对金融困难的影响，以及作为温和变量的盈利能力
Journal of Culture Accounting and Auditing Pub Date : 2022-12-15 DOI: 10.30587/jcaa.v1i2.4494
Nabilah Khamaliyah Effendi, Anwar Hariyono
{"title":"Pengaruh Solvabilitas dan Sales Growth Terhadap Kesulitan Keuangan dengan Profitabilitas Sebagai Variabel Moderasi","authors":"Nabilah Khamaliyah Effendi, Anwar Hariyono","doi":"10.30587/jcaa.v1i2.4494","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4494","url":null,"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.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134343641","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: 2
Pengaruh Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan yang Terdaftar di BEI 盈利能力影响、公司规模、公司价值以及针对北上市公司回报率的股价的估算
Journal of Culture Accounting and Auditing Pub Date : 2022-12-15 DOI: 10.30587/jcaa.v1i2.4493
Rieke Rahmalia, S. Suwarno
{"title":"Pengaruh Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan yang Terdaftar di BEI","authors":"Rieke Rahmalia, S. Suwarno","doi":"10.30587/jcaa.v1i2.4493","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4493","url":null,"abstract":"This study aims to determine the effect of Profitability, Company Size, Firm Value, and Debt to Equity Ratio on Stock Returns in Companies Listed on the IDX. This study uses quantitative methods that use secondary data in the form of complete company financial statements. The sample in this study amounted to 50 samples of companies in the health, technology, transportation, and food and beverage sectors using purposive sampling technique. The data analysis technique used is using multiple linear regression with the help of SPSS 25 software. The results show that profitability (ROE) has no effect on stock returns, firm size (SIZE) affects firm returns, firm value (PBV) does not affect firm returns. , and the Debt to Equity Ratio (DER) has no effect on the company's return.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125697113","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: 1
Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay 审计意见、费用、财务困难以及委员会对延期审计的有效性的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-12-15 DOI: 10.30587/jcaa.v1i2.4294
Mutiara Islamy Putri, T. Tumirin
{"title":"Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay","authors":"Mutiara Islamy Putri, T. Tumirin","doi":"10.30587/jcaa.v1i2.4294","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4294","url":null,"abstract":"This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"408 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126685642","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 Good Corporate Governance Terhadap Kinerja Karyawan Pada PT. PLN (Persero) UP3 Baubau 良好的公司治理对PT. PLN员工绩效的影响(Persero) UP3 Baubau
Journal of Culture Accounting and Auditing Pub Date : 2022-12-13 DOI: 10.30587/jcaa.v1i2.4832
Karwin Laode, N. A. Ridzal
{"title":"Pengaruh Good Corporate Governance Terhadap Kinerja Karyawan Pada PT. PLN (Persero) UP3 Baubau","authors":"Karwin Laode, N. A. Ridzal","doi":"10.30587/jcaa.v1i2.4832","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4832","url":null,"abstract":"Tujuan utama penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (Transparansi, Akuntabilitas, Tanggungjawab, Kesetaraan dan Kewajaran Terhadap Kinerja Karyawan.  Metode penelitian yang digunakan adalah deskriptif pendekatan kualitatif dan metode kuantitatif. Sampel penelitian adalah 47 Responden terdiri dari Karyawan PT.PLN (Persero) UP3 Baubau. Metode pengumpulan data menggunakan studi pustaka, Survey lapangan dan Kuisioner serta skala pengukuran menggunakan skala likert. Hasil penelitian menunjukan bahwa Secara Parsial (Uji t), transparansi tidak berpengaruh terhadap kinerja karyawan (nilai signifikasi sebesar 0,277 > 0,05). Akuntabilitas tidak berpengaruh terhadap kinerja karyawan (nilai signifikansi 0,595 > 0,05). Tanggung jawab tidak berpengaruh terhadap kinerja karyawan (nilai signifikansi 0,157 > 0,05. Kesetaraan dan kewajaran berpengaruh terhadap kinerja karyawan (nilai signifikansi 0,023 < 0,05). Secara Simultan (Uji F) diketahui bahwa nilai signifikansi yang diperoleh sebesar 0,001 < dari nilai Alpha (0,05), artinya Good Coorporate Governance secara simultan memberikan pengaruh yang positif dan signifikan terhadap kinerja karyawan. ","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127142999","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 Karakteristik Dewan Direksi Terhadap Pengambilan Risiko Dengan Direktur Independen Sebagai Variabel Moderasi 董事会的特征对风险的影响，独立董事作为温和变量的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-12-13 DOI: 10.30587/jcaa.v1i2.4340
Thalia Nur Apriaseli, S. Suwarno
{"title":"Pengaruh Karakteristik Dewan Direksi Terhadap Pengambilan Risiko Dengan Direktur Independen Sebagai Variabel Moderasi","authors":"Thalia Nur Apriaseli, S. Suwarno","doi":"10.30587/jcaa.v1i2.4340","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4340","url":null,"abstract":"This study aims to examine the effect of board directors characteristics on risk taking with independen directors as moderating variable. The population used is Trade, Service, and Investment for period 2018-2020. The data analysis technique used Moderate Regression Analysis. Sampling using purposive sampling method and obtained as many as 37 companies. Based on the research results gender diversity has no effect on risk taking, CEO tenure has positive effect on risk taking, and CEO education has no effect on risk taking. Based on research independent directors as moderate variable has moderate effect gender diversity on risk taking, independent directors has moderate effect CEO tenure on risk taking, and independen directors cannot moderate effect CEO education on risk taking.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"347 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124286402","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
Independensi Auditor, Integritas Dan Pengalaman Kerja Terhadap Kualitas Audit 独立审计师、正直和审计质量的工作经验
Journal of Culture Accounting and Auditing Pub Date : 2022-12-13 DOI: 10.30587/jcaa.v1i2.4670
I. Angelina, S. Syaiful
{"title":"Independensi Auditor, Integritas Dan Pengalaman Kerja Terhadap Kualitas Audit","authors":"I. Angelina, S. Syaiful","doi":"10.30587/jcaa.v1i2.4670","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4670","url":null,"abstract":"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..","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116385619","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 Self Assessment System, Sosialisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak 自我评估系统、税收社会化和税收制裁对纳税人合规的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-12-02 DOI: 10.30587/jcaa.v1i2.4534
Diah Retno Febriantini, Umaimah Umaimah
{"title":"Pengaruh Self Assessment System, Sosialisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak","authors":"Diah Retno Febriantini, Umaimah Umaimah","doi":"10.30587/jcaa.v1i2.4534","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4534","url":null,"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.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123858005","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 Karakteristik Dewan Direksi, Karakteristik Komite Audit, dan Manajemen Risiko Terhadap Kinerja Perusahaan 董事会特征、审计委员会特征和风险管理对公司绩效的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-12-02 DOI: 10.30587/jcaa.v1i2.4341
Angelina Putri Faradea, S. Suwarno
{"title":"Pengaruh Karakteristik Dewan Direksi, Karakteristik Komite Audit, dan Manajemen Risiko Terhadap Kinerja Perusahaan","authors":"Angelina Putri Faradea, S. Suwarno","doi":"10.30587/jcaa.v1i2.4341","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4341","url":null,"abstract":"This study aims to examine the effect of the characteristics of the board of directors, the characteristics of the audit committee, and risk management on firm performance. The dependent variable in this study is the firm performance as measured using Tobin's Q. The independent variables in this study are CEO tenure, CEO duality, size of the board of directors, frequency of board of directors meetings, independent board of directors, gender diversity of the board of directors, size of audit committee, frequency of audit committee meetings, independent audit committee, and risk management. The control variables in this study are firm size, leverage, and profitability. The population in this study consists of mining sector companies listed on the IDX. Samples were taken for the years 2017-2021 and collected by purposive sampling method. The total sample of this research is 11 companies. The test was carried out using a partial least square (PLS) approach using WarpPLS 8.0 software. The results of the analysis show that the CEO tenure and the frequency of board of directors meetings have a negative and significant effect on firm performance. The audit committee size and audit committee meeting frequency variables have a positive and significant impact on firm performance. Meanwhile, the CEO duality, the size of the board of directors, the independent board of directors, the gender diversity of the board of directors, the independent audit committee, and risk management have no effect on the firm performance.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130869034","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 Nilai Sukuk Dan Risiko Sukuk Terhadap Reaksi Pasar Modal Sukuk的价值和风险对股市反应的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4233
Lailatul Lutfiyah, M. Sholichah
{"title":"Pengaruh Nilai Sukuk Dan Risiko Sukuk Terhadap Reaksi Pasar Modal","authors":"Lailatul Lutfiyah, M. Sholichah","doi":"10.30587/jcaa.v1i1.4233","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4233","url":null,"abstract":"This study aims to analyze the effect of Sharia Bond Issuance Value (sukuk), Shariah Bond Risk (sukuk) on Capital Market Reaction. This study uses a sample of companies that issue sukuk listed on the Indonesia Stock Exchange for the period 2017 – 2020. This research is a quantitative type that uses secondary data types with data collection methods carried out by accessing reports conducted by the Indonesia Stock Exchange Website, Yahoo Finance and Investing.com. The data analysis technique used in this research is multiple linear regression analysis. The test results show that only the sukuk value variable has a positive and significant effect on capital market reactions. Meanwhile, the risk of sukuk is stated to have a negative and insignificant effect on the reaction of the capital market.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127000567","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
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