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All Journal JURNAL AKUNTANSI DAN AUDITING Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI FINANSIA : Jurnal Akuntansi dan Perbankan Syariah AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Ilmiah Governors Journal of Applied Business and Technology IIJSE EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF MANAGERIAL OWNERSHIP, WORKING CAPITAL MANAGEMENT, AND EXECUTIVE COMPENSATION ON COMPANY PROFITABILITY Wardhani, Nurhastuty Kesumo; Junaedi, Daniel; Khomsiyah, Khomsiyah
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.19-31

Abstract

Several things that can impact the Profitability of a Company might be the size of the free cash flow, the managerial ownership structure, working capital management, and executive compensation. Once a Company has greater availability of free cash flow, the company has a greater ability to circulate the flow of money for the Company's operations in generating profits. The author’s purpose of research is to see the effect of managerial ownership structure, working capital management, and executive compensation on the profitability on manufacture Companies 'sub-sector chemicals listed on the Indonesia Stock Exchange from 2016 to 2020.Purposive sampling is the method being used by the Author, with the criteria of manufacturing Companies'sub-sector chemicals listed on the Indonesia Stock Exchange, which submitted consolidated financial statements from the year 2016-2020, the companies which earned profit from the year 2016-2020, rupiah currency and the company which listed from 2016-2020. The author decided to use dimensions of the days of sales inventory in this study in order to measure working capital management. The firm’s profitability is measured by Return On Assets. The analytical technique used is multiple linear regression. Keywords: Managerial Ownership, Working Capital Management, Executive Compensation, Free Cash Flow, Profitability
Investor Reaction To The Implementation Of Sustainability Reporting Pulungan, Riski Hamdani; Khomsiyah, Khomsiyah
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4394

Abstract

The purpose of the disclosure of Sustainability Reporting is to solve social and environmental issues and may have an impact on achieving sustainable development in the face of social responsibility issues. In addition, Sustainability Reporting Disclosures can be used to achieve company goals. This study aims to analyze the implementation of Sustainability Reporting and whether it affects investor reactions in considering investment decisions. Sustainability Reporting disclosure in this study was tested as an independent variable with control variables EPS, PBV, and Dividends. An increase or decrease in stock prices indicates that investors react to the information disclosed, in this study, stock prices were tested as the dependent variable. The total research sample is 30 companies listed on the Indonesia Stock Exchange, with the category of companies getting an assessment rating from the National Center for Sustainability Reporting (NCSR). The results of hypothesis testing show that Sustainability Reporting disclosures have a significant effect on stock prices, so it can be concluded that Sustainability Reporting disclosures can provide a reaction to investor decisions. Control variables EPS, PBV, and Dividend Policy significantly affect stock prices.
Apakah stakeholder pressure dan firm size mampu meningkatkan kualitas pelaporan terpadu dengan kinerja perusahaan sebagai variabel moderasi Hukama, Afifah Nidaul; Khomsiyah, Khomsiyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1423

Abstract

This study analyzed the influence of stakeholder pressure and company size on integrated reporting and the role of corporate performance as a moderating variable on the influence of stakeholder pressure on integrated reporting. Data for this study were obtained from 36 companies that have published integrated reports listed on the Indonesia Stock Exchange for 2021 to 2023, with 108 observations and hypotheses tested using panel regression analysis with the Eviews 13 program. Content elements of the framework published by the International Integrated Reporting Council were used to measure the quality of integrated reporting in the study. The results revealed that stakeholder pressure had no effect on integrated reporting, Firm Size had a significant influence on integrated reporting, and company performance could not moderate the influence of stakeholder pressure on integrated reporting. Public interest statementsThe managerial implication is that Management needs to pay attention to stakeholder pressure to improve transparency and accountability in integrated reporting. Management must ensure that the reporting is comprehensive, accurate, and relevant, covering financial and non-financial performance aspects. Companies with good performance may be better able to meet stakeholder expectations, and conversely, increasing pressure can encourage companies to improve their performance
PENGARUH BUDAYA ORGANISASI HIJAU, KEPEMIMPINAN LINGKUNGAN, MANAJEMEN RANTAI PASOKAN HIJAU DAN PEMASARAN HIJAU TERHADAP FINANCIAL PERFORMANCE Yudisira Putra, Dimas Yuanito; Khomsiyah, Khomsiyah
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.191

Abstract

The purpose of this study is to ascertain the relationship between financial performance and green organisational culture, environmental leadership, green supply chain management, and green marketing. 108 Consumer Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) made up the study's sample. Information gleaned from secondary sources, such as annual reports and sustainability reports. This study employed multiple linear regression analysis as its analysis method. The findings of this study are independently based on the research that has been done. Corporate Financial Performance (Net Profit Margin) is positively impacted by green organisational culture, green supply chain management, and green marketing; environmental leadership has no impact on this metric. The cash ratio of a company is positively impacted by green organisational culture, environmental leadership, and green marketing; however, green supply chain management has little impact on cash ratio.
THE EFFECTS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON CORPORATE PERFORMANCE Martha, Henri; Khomsiyah, Khomsiyah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 1 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i1.1380

Abstract

This study has the purpose to discuss the effect of Environmental, Social, Governance (ESG) disclosure on market performance. The variables used in this study involved the dependent variable (Tobin's Q), the independent variable (ESG disclosure score), and the moderating variable (ROA and ROE). The population is obtained by the companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling is done by purposive sampling. According to the purposive sampling method, samples are from 67 companies. The multiple regression analysis is used as the analytical method in this study. The results of this study revealed that Tobin's Q has a negative and significant effects on ESG score through ROA and ROE.
Anteseden dan konsekuensi keberlanjutan laba di sektor transportasi dan logistik yang diakibatkan dampak Covid 19 tahun 2018-2022 Imani, Carolyn Natasya; Khomsiyah, Khomsiyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1404

Abstract

Transportation and logistics companies have been significantly impacted of the COVID-19 pandemic, leading the fluctuations in profitability between periods. Pandemic has signaled instability in profit levels during this period. The study involves 17 transportation and logistics sector listed on the Indonesia Stock Exchange, using purposive sampling techniques. Data analysis was conducted using path analysis with SmartPLS 3.0 software. This research is among the few to consider profit persistence as an intervening variable, particularly in the context of the pandemic in the transportation and logistics sector. Path analysis approach was used with more sophisticated statistical tests than previous studies.
The Effect of Disclosing Sustainability Reports with the Global Reporting Initiative (GRI) G4 and Green Accounting on the Value of Mining Companies on the IDX in 2020-2023 Syakur, Susilowati; Khomsiyah, Khomsiyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the impact that the publication of sustainability reports through the Global Reporting Initiative G4 and green accounting have on the market value of mining firms listed on the Indonesia Stock Exchange (BEI). This study takes a quantitative approach to its investigation. During the year of 2020-2023, the population is comprised of 47 mining businesses that are listed on the Baltic Exchange. The sample includes 26 mining companies. The dependent variable in this study is Market Value, while the independent variables are Sustainability Report Disclosure and Green Accounting. The research utilizes secondary data from annual reports spanning from 2020 to 2023. The analytical technique employed is multiple linear regression. The conclusions drawn from this research are: 1) Sustainability Report Disclosure has a significant and positive impact on Market Value, and 2) Green Accounting has a significant and positive impact on Market Value. Recommendations based on the findings are: 1) Future research should include a broader range of company sectors to avoid limitations to only sanctioned and non-sanctioned companies, and 2) Future studies could employ alternative analytical methods to obtain differing research outcomes.
Adopsi Bank Digital Pada Kinerja Perbankan Di Bursa Efek Indonesia Tahun 2019-2021 Sethiono, Melinda; Khomsiyah, Khomsiyah
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to obtain empirical evidence regarding the effect of digital bank adoption on banking performance on the Indonesia Stock Exchange. The independent variable used in this study is the adoption of ATM, Internet Banking and Mobile Banking, while the dependent variable is the measurement of Return on Assets (ROA), Operational Efficiency Ratio (REO), Net Operational Margin (NOM), Income Diversification (DP) and Projection Net Operating Income (PPBO). The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was done by using purposive sampling method. The sample of this study consisted of 111 companies for three years of observation. This study uses multiple linear regression analysis to examine the effect of the independent variable on the dependent variable. The results showed that ATM did not have a significant effect on overall banking performance. Internet Banking has a significant influence on banking performance through operational efficiency. Mobile Banking has a significant influence on the company's performance through ROA and NOM and the three independent variables have not shown a significant effect, especially Banking Performance on DP and PPBO.
Mampukah Ukuran Perusahan Memoderasi Hubungan Profitabilitas Dan Leverage Terhadap Penghindaran Pajak Agustadana, Barry Truman; Khomsiyah, Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2508

Abstract

Tax in the eyes of the state is an income that is used to finance government administration, but for companies tax is a burden that can affect the profits generated by the company. The existence of these differences in interests makes taxpayers able to avoid taxation (Alfaruqi et al., 2019). The opportunity for tax avoidance to occur is also caused by the Indonesian government adopting a self-assessment system in its tax collection system (Razif & Rasyidah, 2020). This research is an extension of research conducted by Bratakusuma (2021). The population in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX in 2020 - 2022, with a total of 192 sample companies. The sampling method used in the research is the purposive sampling method and SPSS will assist in processing the data. The results of this research show that profitability has a negative effect on tax avoidance and leverage has a positive effect on tax avoidance. Company size strengthens the positive influence between leverage on tax avoidance and company size strengthens the negative influence between profitability on tax avoidance.
Keberlanjutan, Konsep Ekonomi Sebagai Filosofi Kehidupan Sari , Pratiwi Nila; Khomsiyah, Khomsiyah
Jurnal Kajian Ilmiah Vol. 23 No. 2 (2023): May 2023
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/c8ccme66

Abstract

The concept of sustainable development is not only related to human welfare but also to the world in which humans live, therefore the concept of sustainable development can be understood as an economic philosophy that includes classical philosophical prospects and harmonizes and integrates economic, socio-political and ecological systems activities. The scope of this research includes an analysis of the philosophical meaning of the concept of sustainable development, with a focus on disclosing the synergy of sustainability and the economic concept in which there are perspectives of anthropocentrism, ecology and utilitarian theory. The writing of this article uses the literature review method based on relevant research journals and documents.
Co-Authors Agustadana, Barry Truman Dina Aulia Hermien Triyowati, Hermien Hukama, Afifah Nidaul Imani, Carolyn Natasya Junaedi, Daniel Lorentia, Lisa Martha, Henri Muzhaffar, Muhammad Rafid Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Suhardjo Syakur, Susilowati Syukron, Muhammad Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito