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<![CDATA[FINANCIAL DISTRESS TERHADAP PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Mellennia, Dewi Ayu]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15768
<![CDATA[The purposes of this investigation is to examines the results of financial distress to earnings management practices, good corporate governance to earnings management practices, with good corporate governance as a moderating variable of influence financial distress to earnings management practices. This research uses a 33 samples of companies listed on the and including the CG score in their annual reports during 2019 to 2021. Purposive sampling method is the technique used in data collection. The method used in this study is a quantitative method, while the analytical tool uses E-views 12. The results of this research indicates that financial distress has a positive effects significant on earnings management practices, good corporate governance has not a negative effects on earnings management practices, while the implementation of corporate governance does weaken the influence of financial distress on earnings management. The implications of this research results for investors to provide information about the condition of the company's financial health so that it can assist in making the right decisions regarding the investment to be made to obtain maximum profits.]]>
<![CDATA[Potensi Penerapan Green Accounting Masa Depan melalui Perspektif Paradigma Positivisme ]]>
<![CDATA[Syarifuddin, Muhammad]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/jia.v2i1.8565
<![CDATA[Green accounting has become a major concern in contemporary accounting literature to integrate information related to environmental and social externalities into organizational reporting systems. This article aims to analyze the potential and challenges of implementing green accounting in the future through the lens of the positivism paradigm. Through a literature review, this paper discusses the concept of the Khun paradigm and Auguste Comte's positivism to provide a philosophical basis for the development of green accounting. In addition, based on the empirical study of the article, findings related to the current implementation of green accounting, the challenges and obstacles faced, as well as potential strategies to ensure successful implementation in the future are also discussed. The results of the literature review show the need for consistent standardization by regulators to encourage widespread adoption of green accounting. Apart from that, the use of digital technology and collaboration between various stakeholders is the key to the successful implementation of green accounting in the future in achieving sustainable development goals.]]>
<![CDATA[Komite Audit, Kualitas Audit dan Audit Tenure dalam Meningkatkan Kekuatan Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2021-2023 ]]>
<![CDATA[Mega Juwita Saragih Simarmata]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i9.3773
<![CDATA[This research focuses on state-owned companies in 2021-2023 to evaluate the role of the audit committee, audit quality, and auditor tenure to improve the integrity of financial reports. The integrity of financial reports is a crucial aspect in business and finance because reliable and accurate reports are the basis for stakeholders in making economic decisions. This study was motivated by several cases in state-owned companies, such as PT Garuda Indonesia and PT Asuransi Jiwasraya, which showed dishonesty in financial reporting. This analysis is aimed at assessing the professionalism of the audit committee and the independent monitoring system on the performance taken for this research is secondary. With analysis tools using SPSS version 25. management to produce quality audits. Data a The research methodology involves analyzing data from 36 samples of state-owned companies using classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. The results of the analysis state that the audit committee variable, audit quality has a significant impact on the integrity of financial reports and audit tenure has no significant effect on the integrity of financial reports. The contribution of this analysis is the importance of the audit committee's role in improving the integrity of financial reports as reflected in effectiveness in a transparent and accountable manner, the selection of auditors who have a reputation and high competence ensures reliable financial reports, provides insight into the impact of long-term relationships between auditors and clients on the integrity of financial reports.]]>
<![CDATA[Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Eka Pratiwi, Annisa]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Penelitian ini bertujuan untuk menganalisis kecurangan dalam laporan keuangan dengan menggunakan fraud pentagon sebagai alat pendeteksi kecurangan. Fraud factor dijelaskan oleh variabel Financial Stability, Nature of Industry, Change in Director, Change in Director, dan Frequent Number of CEO Picture. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020, dengan jenis data yang digunakan yaitu data sekunder berupa Laporan Tahunan. Sampel dalam penelitian ini berjumlah 180 orang yang dipilih dengan metode purposive sampling. Metode analisis penelitian ini menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa dari lima variabel yang digunakan, terdapat empat variabel yaitu Stabilitas Keuangan, Sifat Industri, Pergantian Direktur, dan Frekuensi Gambar CEO yang mempengaruhi kecurangan dalam laporan keuangan. Perubahan Auditor menunjukkan hasil negatif dari kecurangan dalam laporan keuangan, sehingga tidak mempengaruhi kecurangan dalam laporan keuangan]]>
<![CDATA[Pengaruh Corporate Governance terhadap Carbon Emissions Disclosure ]]>
<![CDATA[Turridwanullah, Fazwah]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh corporate governance yang diukur berdasarkan ASEAN Corporate Governance Scorecard (ACGS) terhadap Carbon Emissions Disclosure. Dalam penelitian ini, populasi yang digunakan adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2021. Jenis dara yang digunakan adalah data sekunder, yaitu data berasal dari laporan tahunan dan laporan keberlanjutan perusahaan. Metode Purposive sampling yang dilakukan dalam penelitian ini memperoleh 70 sampel perusahaan. Metode analisis data menggunakan regresi linier berganda dengan SPSS 25. Hasil penelitian menunjukkan bahwa kualitas implementasi Corporate Governance Scorecard yang tinggi mampu meningkatkan pengungkapan emisi karbon]]>
<![CDATA[The Role of Artificial Intelligence Dimensions on Accounting Information System Efficiency: Case Study of a Sharia Banking Company in Indonesia ]]>
<![CDATA[Pinuji, Baskoro Suryo]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v5i2.2664
<![CDATA[This study examines the role of artificial intelligence dimension in improving the efficiency of Accounting Information Systems in Islamic Banking Companies in Indonesia. In the era of the growing industrial revolution 4.0, the role of artificial intelligence is becoming the center of attention in various sectors and businesses. The development of artificial intelligence technology has had a significant impact on the way financial information is processed, managed, and used in decision making. This study aims to analyze in depth the application of artificial intelligence dimensions in the realm of accounting and identify the relationship to the efficiency of Accounting Information Systems. The results of this study are expected to provide important knowledge about the role of artificial intelligence technology in the context of accounting, as well as provide guidance for accounting and technology practitioners to optimize the use of artificial intelligence in improving the efficiency of Accounting Information Systems. By examining 34 respondents from 19 Islamic Banking Companies in Indonesia, the study found that the dimension of machine learning has a positive effect on the efficiency of accounting information system. However, this study did not find a positive effect of expert system dimension and knowledge representation and inference dimension on accounting information system efficiency.]]>
<![CDATA[Apakah Eko-Feminisme Mempengaruhi Kualitas Pengungkapan ESG dan Kinerja Perbankan ]]>
<![CDATA[Gumilar sukmawan]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i9.3754
<![CDATA[This research aims to analyze the relationship between the nature of ecofeminism of female directors and ESG disclosure and the nature of ecofeminism on banking performance. This research uses how many female directors there are in a bank as an independent variable, while the dependent variables are ESG disclosure and banking performance as measured by ROA.This research uses a sample of conventional banks listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 43 conventional banks were taken as samples, and a purposive sampling method was used. This research uses linear regression analysis using IBM SPSS 27.The results of this research found that female directors have no effect on ESG disclosures, while female directors have an effect on banking performance.]]>
<![CDATA[Pengaruh Free Cash Flow, Kualitas Audit, dan Pertumbuhan Laba Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Fachri Pasha]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i9.3861
<![CDATA[The purpose of this research is to determine whether there is an effect of free cash flow, audit quality, and earnings growth on earnings management with company size as a moderating variable. The data in this study uses discretionary accruals calculated using the modified jones model. This study uses consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2020 to 2022 and uses purposive sampling method. The data analysis method used in this study is multiple linear regression.The sample in this study amounted to 192 data and minus 1 data due to outliers, so that in this study the data used amounted to 191. The results of this study concluded that free cash flow and earnings growth have a negative effect on earnings management, while audit quality has a positive effect on earnings management. In addition, company size does not weaken and strengthen the effect of free cash flow and earnings growth on earnings management, but company size can weaken audit quality on earnings management.]]>
<![CDATA[Kinerja Keuangan terhadap Harga Saham pada Perusahaan Hotel, Restoran, dan Pariwisata periode 2017-2022 ]]>
<![CDATA[Setiyo, Bagas Aji]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023 ]]>
Publisher : <![CDATA[Yayasan Cita Cendikiawan Al Kharizmi ]]>
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DOI: 10.47709/jebma.v3i2.2747
<![CDATA[Kinerja keuangan yang baik khususnya pada kinerja keuangan menjadikan pertimbangan bagi para stakeholders salah satunya investor dalam pengambilan keputusan investasi. Oleh karena itu, penelitian ini bertujuan untuk meguji pengaruh kinerja keuangan terhadap harga saham pada Perusahaan hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Pada penelitian ini menggunakan 18 sampel Perusahaan yang memenuhi kriteria dari total 45 perusahaan. Dengan menggunakan empat variabel independen yaitu Current Ratio, Quick Ratio, Debt to Equity Ratio, dan Return On Assets. Serta variabel dependen nya yakni Harga Saham.]]>
<![CDATA[Kinerja Keuangan, Kinerja Lingkungan, dan Kebijakan Dividen Terhadap Nilai Perusahaan ]]>
<![CDATA[Tasya, Tasya Adinda Rahmawati Pasau]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023 ]]>
Publisher : <![CDATA[Yayasan Cita Cendikiawan Al Kharizmi ]]>
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DOI: 10.47709/jebma.v3i2.2786
<![CDATA[Penelitian ini bertujuan untuk menganalisis kinerja keuangan, kinerja lingkungan, dan kebijkan dividen terhadap nilai perusahaan. Jenis data yang digunakan adalah data sekunder, berasal dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia dan telah mengikuti penilaian PROPER dari Kementerian Lingkungan Hidup dan Kehutanan dari periode 2018 - 2022. Metode purposive sampling yang dilakukan dalam penelitian ini memperoleh data 54 perusahaan, dengan total 270 data observasi. Hasil penelitian ini menyatakan bahwa kinerja keuangan pada pengukuran debt to equity ratio, return on asset, return on equity, dan earning per share berpengaruh positif terhadap nilai perusahaan. Pada kinerja lingkungan dengan pengukuran PROPER dari hasil penelitian berpengaruh positif terhadap nilai perusahaan, dan pada kebijakan dividen dengan pengukuran dividend payout ratio berpengaruh positif terhadap nilai perusahaan. Sedangkan pada current ratio menunjukkan tidak berpengaruh terhadap nilai perusahaan.]]>
