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Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba 公司治理对利润管理的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4240
Siti Nur Haliza, S. Suwarno
{"title":"Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba","authors":"Siti Nur Haliza, S. Suwarno","doi":"10.30587/jcaa.v1i1.4240","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4240","url":null,"abstract":"The purpose of this research to examine the effect of corporate governance on earnings management to manufacture companies that listed in the Indonesia Stock Exchange during the period 2017-2019. The independent variables used in this study are the size of the board of commissioners, audit committee, and institutional ownership.The sample selection by purposive sampling method and 107 companies qualified as sample or 214 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the size of the board of commissionersandaudit committeehas a significant effect on earnings management. Howeverinstitutional ownership had noeffect on earnings management.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":" 755","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131978195","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
Peran Profitabilitas Dalam Memoderasi Pengaruh Rasio Likuiditas, Leverage, Dan Sales Growth Dalam Memprediksi Financial Distress Pada Perusahaan Sub Sektor Property Dan Real Estate 盈利能力作用在提高流动性、杠杆和销售比率方面的影响，以预测次等地产和房地产领域的财政压力
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4224
Linda Masni Hayati, M. Sholichah
{"title":"Peran Profitabilitas Dalam Memoderasi Pengaruh Rasio Likuiditas, Leverage, Dan Sales Growth Dalam Memprediksi Financial Distress Pada Perusahaan Sub Sektor Property Dan Real Estate","authors":"Linda Masni Hayati, M. Sholichah","doi":"10.30587/jcaa.v1i1.4224","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4224","url":null,"abstract":"The purpose of this study is to analyze and describe the ability of profitability in moderating the effect of liquidity, leverage, and sales growth in predicting financial distress. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020, the sample of this study was taken using a purposive sampling method with a research sample of 156 financial statements from 39 companies. This research method uses quantitative methods. Data analysis was processed using Partial Least Squares (PLS) analysis with the help of Smart-Pls 3.0 software. The results of this study indicate that the ratio of liquidity and profitability has a negative and significant effect on financial distress. Meanwhile, leverage and sales growth have no effect on financial distress. Profitability can moderate the relationship between liquidity and financial distress. Meanwhile, profitability cannot moderate the relationship between Leverage and Sales growth on financial distress.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"12 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":"125555569","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 Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Moderating 情报资本对金融表现的影响，以及作为现代变量的共同优势
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4244
Ayu Khodijah Ida Kusuma, Suwandi Suwandi
{"title":"Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Moderating","authors":"Ayu Khodijah Ida Kusuma, Suwandi Suwandi","doi":"10.30587/jcaa.v1i1.4244","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4244","url":null,"abstract":"This study aims to analyze the effect of intellectual capital on financial performance in consumer goods manufacturing companies with competitive advantage as a moderating variable. The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 to 2020 using the company's annual financial statements taken through the purposive sampling method and based on predetermined criteria in order to obtain 42 consumer goods manufacturing companies that meet the criteria. criteria. The sampling criteria selected were 1) manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 – 2020. 2) Manufacturing companies in the consumer goods sector that publish their finances in full and in rupiah during the period 2018 – 2020. 3 ) Manufacturing companies in the consumer goods sector that have complete data needed in the research period 2018 - 2020. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.0 data processing The results of this study show that: 1) Intellectual Capital has an effect on financial performance. 2) Competitive Advantage has no effect on financial performance. 3) Competitive Advantage can moderate the relationship between intellectual capital and financial performance.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"31 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":"116254348","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: 5
Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan terhadap Audit Delay dengan Good Corporate Governance Sebagai Variable Moderating 盈利能力影响，审计意见，企业对审计绩效的衡量标准一直保持良好的公司治理作为可变温差
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4241
Mohammad Fajar Ruddin, S. Suwarno
{"title":"Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan terhadap Audit Delay dengan Good Corporate Governance Sebagai Variable Moderating","authors":"Mohammad Fajar Ruddin, S. Suwarno","doi":"10.30587/jcaa.v1i1.4241","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4241","url":null,"abstract":"This study aims to test Profitability, Audit Opinion, Firm Size on Audit Delay and the moderating role of Good Corporate Governance (GCG). The method of collecting data is purposive sampling on companies listed on the Indonesia Stock Exchange platform for the period 2018-2020. Profitability was tested using the ratio of return on assets, while good corporate governance was measured using the ASEAN CG Scorecard. The results showed that profitability had an effect on audit delay and good corporate governance was able to moderate this relationship significantly. However, firm size and audit opinion have no effect on audit delay and good corporate governance is not able to moderate this relationship.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"50 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":"120901386","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 Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Di Masa Pandemi Covid-19 在Covid-19大流行期间，盈利能力、杠杆和销售增长对Tax Avoidance的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4221
Ayun Sundari, Nyimas Wardatul Afiqoh
{"title":"Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Di Masa Pandemi Covid-19","authors":"Ayun Sundari, Nyimas Wardatul Afiqoh","doi":"10.30587/jcaa.v1i1.4221","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4221","url":null,"abstract":"This research aims to empirically examine the effect of profitability, leverage and sales growth on tax avoidance. By using 42 samples of financial statements at Manufacturing Companies in the Consumer Goods Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2020. Sampling uses the purposive sampling method. Data collection techniques using secondary data. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"1 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":"126135935","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, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan 技术影响、质量和会计信息系统对公司绩效的利用
Journal of Culture Accounting and Auditing Pub Date : 2022-07-14 DOI: 10.30587/jcaa.v1i1.4232
Y. Rahmawati, Suwandi Suwandi
{"title":"Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan","authors":"Y. Rahmawati, Suwandi Suwandi","doi":"10.30587/jcaa.v1i1.4232","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4232","url":null,"abstract":"This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"22 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":"115389401","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
Religiusitas dan Love Of Money : Dapatkah Mengurangi Kecenderungan Kecurangan 宗教信仰与爱财：宗教能否减少欺骗倾向
Journal of Culture Accounting and Auditing Pub Date : 2022-07-13 DOI: 10.30587/jcaa.v1i1.4212
Koerul Rahmawadin, Umaimah Umaimah
{"title":"Religiusitas dan Love Of Money : Dapatkah Mengurangi Kecenderungan Kecurangan","authors":"Koerul Rahmawadin, Umaimah Umaimah","doi":"10.30587/jcaa.v1i1.4212","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4212","url":null,"abstract":"<jats:p />","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123311934","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
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19 分析Covid-19大流行前后的财务业绩比较
Journal of Culture Accounting and Auditing Pub Date : 2022-06-02 DOI: 10.30587/jcaa.v1i1.4020
Keziah Frydha Putri Arwantini, S. Syaiful
{"title":"Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19","authors":"Keziah Frydha Putri Arwantini, S. Syaiful","doi":"10.30587/jcaa.v1i1.4020","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4020","url":null,"abstract":"This research aims to find out and perfome analysis a comparative analysis of the financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research uses quantitative research with comparative descriptive method. The data analysis technique uses Profitability Ratios as measured by Return On Assets, Liquidity Ratios as measured by Current Ratios, Solvency Ratios as measured by Debt to Equity Ratios, and Activity Ratios as measured by Total Assets Turnover. This study uses 64 data of company financial statements listed on the Indonesia Stock Exchange in 2018-2021. The test is carried out using a different test. The test results show that there are no significant differences in the Return On Assets and Current Ratios before and during the COVID-19 pandemic, while there are significant differences in the Debt to Equity Ratio and Total Assets Turnover before and during the COVID-19 pandemic.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121044423","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
Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Sebelum Dan Saat Pandemi Covid-19 分析了Covid-19大流行之前和发生的东爪哇省地方政府的财务状况
Journal of Culture Accounting and Auditing Pub Date : 2022-06-02 DOI: 10.30587/jcaa.v1i1.4017
Bunga Qolbiyah Syahara, M. Aufa
{"title":"Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Sebelum Dan Saat Pandemi Covid-19","authors":"Bunga Qolbiyah Syahara, M. Aufa","doi":"10.30587/jcaa.v1i1.4017","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4017","url":null,"abstract":"This study aims to analyze the financial performance of the East Java Provincial Government before and during the Covid-19 pandemic. The object of this research is the Regional Government in East Java. This study uses a comparative quantitative research approach. The type of data used is documentary data and the data source used is secondary data. The population used in this study were 38 LKPDs in East Java Province which had been audited by the East Java BPK and statistical data from the East Java BPS. While the sampling technique using a saturated sampling technique. The data analysis technique used is descriptive statistics, normality test and different test. Based on the data analysis carried out, it was concluded that there were significant differences in financial independence, financial flexibility, operational solvency and no significant differences in short-term solvency, long-term solvency, solvency services of the East Java Provincial Government before and during the Covid-19 pandemic.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123422857","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 Perilaku Belajar, Kecerdasan Emosional Dan Sistem Pembelajaran Online Terhadap Pemahaman Akuntansi 行为学习、情感智慧和在线学习系统对会计理解的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-06-02 DOI: 10.30587/jcaa.v1i1.4018
Elyn Rusmiyati, M. Aufa
{"title":"Pengaruh Perilaku Belajar, Kecerdasan Emosional Dan Sistem Pembelajaran Online Terhadap Pemahaman Akuntansi","authors":"Elyn Rusmiyati, M. Aufa","doi":"10.30587/jcaa.v1i1.4018","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4018","url":null,"abstract":"This study aims to determine the magnitude of the influence of learning behavior, emotional intelligence and online learning systems on accounting understanding. The method used in this research is quantitative with primary data in the form of distributing questionnaires to respondents. The sampling technique used purposive sampling technique, obtained a total sample of 106 students. The data analysis technique used in this research is multiple linear regression analysis technique. The results of this study indicate that learning behavior and emotional intelligence have no significant effect on accounting understanding, while the learning system has a significant effect on accounting understanding.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122497669","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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