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All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Ilmiah JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies IIJSE EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Akurasi
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : EKONOMIS : Journal of Economics and Business

 1 
Pengaruh Sistem Pengendalian Internal, Moralitas Manajemen, Tingkat Kepuasan Kerja Terhadap Fraud Patricia, Patricia; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1499

Abstract

Fraud has become a challenge in various sectors and has become the center of attention in Indonesia, Every act of fraud has its own motive behind it, and various ways are used by many parties to reduce fraud. This study was conducted to determine the effect of Internal Control Systems, Morality Management, Job Satisfaction on Fraud. The population in this study were Civil Servants at the Ministry of Environment and Forestry. This study used primary data, which is a collection of data from the answers of 100 respondents. The result of the study stated that the Internal Control System, Management Morality and Job Satisfaction had a positive effect against Fraud.
Pengaruh Kepemilikan Asing, Direktur dan Komisaris Asing Terhadap Penghindaran Pajak dimoderasi oleh Profitabilitas Yustia, Lisa; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1437

Abstract

The purpose of this research is to examine the impact of foreign ownership, foreign directors and commissioners on the company's efforts to avoid tax liabilities, taking into account the role of profitability as a moderating factor. The Data used came from 44 companies in the energy sector listed on the Indonesia Stock Exchange in the period 2020-2022. Sampling was carried out through systematic random methods, and regression analysis with the concept of modernization was used to process the data. The findings of this research illustrate that foreign ownership and foreign directors and commissioners have an impact on tax avoidance practices in the corporate environment. It added that the profitability factor plays a crucial role in regulating the relationship between tax evasion and foreign ownership. In more detail, profitability has the potential to amplify the impact of foreign ownership on tax avoidance practices. On the other hand, the profitability factor also has no effect in moderating the relationship between foreign directors and commissioners against tax evasion practices.
Apakah Tax Aggressive Indikator Manajemen Laba? dengan Ukuran Perusahaan sebagai Variabel Moderasi Al Gifari, Muhammad Chaidir; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1439

Abstract

This research aims to obtain empirical evidence regarding the impact of independent variables, namely tax aggressiveness and leverage on earnings management as the dependent variable with company size as the moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The results of this research reveal that there is no strong evidence regarding the influence of tax aggressiveness on earnings management actions. Leverage is proven to have a positive and significant influence on earnings management practices, and the company size variable is found to neither strengthen nor weaken the relationship between tax aggressiveness and earnings management practices. However, company size has the ability to weaken the relationship between leverage and earnings management practices.
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Dida Nurhaida Dina Aulia Fadillah, Haqi Hermien Triyowati, Hermien Hukama, Afifah Nidaul Hutajulu, Dual Saper Imani, Carolyn Natasya Junaedi, Daniel Kurnia, Ervina Lorentia, Lisa Martha, Henri Muzhaffar, Muhammad Rafid Nashrullah, Moh. Haidar Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Suhardjo Suwardi Suwardi Syakur, Susilowati Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito Yustia, Lisa