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All Journal Journal of Indonesian Economy and Business EKUITAS (Jurnal Ekonomi dan Keuangan) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Social Science
Khomsiyah Khomsiyah
Universitas Trisakti, Jakarta
Economics, Econometrics & Finance Social Sciences

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FAKTOR TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN KEPUTUSAN PEMECAHAN SAHAM (STOCK SPLITS): APLIKASI ANALISIS DISKRIMINAN Khomsiyah Khomsiyah; Sulistyo Sulistyo
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 4 (2001): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.822 KB)

Abstract

This paper applied the discriminant analysis to examine whether the corporate  financial performance and share overprices provide information about stock split decision. We used earnings price ratio and earnings growth as a proxy of corporate financial performance and price earnings ratio and price to book value as a proxy of share overprices. We also detected the assumptions underlying application of the discriminant analysis. A hundred and fifteen listed companies of The Jakarta Stock Exchange are selected as the unit of analysis. The result of this study indicates that splitting firms differ from non-splitting firms by price earning ratio and earning per share factors.
Pengaruh Capital Requirements, Kepemilikan Manajerial Terhadap Manajemen Laba yang Dimoderasi Oleh Mekanisme Tata Kelola Herlina Lusmeida; Khomsiyah Khomsiyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1251

Abstract

The purpose of this study is to examine the effect of capital requirements on earnings management as well as the effect of managerial ownership on earnings management, besides that this study also wants to examine the governance mechanisms proxied by independent commissioners whether they are able to moderate the effect of each of these variables on earnings management. The sample used was 33 banking companies listed on the IDX for the 2015-2019 period, using panel data and processed using the EViews 9 software. The results of the research show that capital adequacy has a positive effect on earnings management, and governance mechanisms moderate the positive relationship between capital adequacy. to earnings management
DAMPAK KODE ETIK PADA PENGARUH FILOSOFI ETIS DAN INTENSITAS ETIS TERHDADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN PUBLIK Suryadi Winata; Khomsiyah Khomsiyah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i2.2634

Abstract

Tujuan penelitian ini adalah untuk mengukur peran kode etik dalam memperkuat pengaruh filosofi etis yaitu idealisme, relativisme, dan intensitas etis yaitu magnitude of consequence, social consensus dan temporal immediacy pada pengambilan keputusan etis. Sampel penelitian ini menggunakan 138 akuntan publik. Pengujian hipotesis menggunakan analisis regresi moderasi. Hasilnya memperlihatkan bahwa kode etik menurunkan pengaruh idealisme terhadap kesadaran etis akuntan publik. Kode etik dan idealisme merupakan faktor-faktor yang saling melengkapi, sehingga implikasi kode etik merupakan alat penting dalam rangka penerapan pemikiran kaum idealis pada praktik akuntan publik. Kode etik yang dapat menurunkan pengaruh positif idealisme terhadap kesadaran etis berarti bahwa kode etik mendorong setiap akuntan publik untuk mematuhi aturan etis universal dalam mencapai hasil usaha yang terbaik. Fakta yang menunjukkan pemikiran para idealis berpengaruh kuat terhadap kesadaran etis menggambarkan idealime yang kuat, dan adanya kode etik yang kuat yang dapat menurunkan pengaruh idealisme dalam pengambilan keputusan etis mengartikan kekuatan relativisme sebagai dasar pengambilan keputusan etis. Kombinasi antara idealisme dan relativisme kuat merupakan posisi situationis di dalam taxonomy of ethical ideology.
The Role Of The Capital Structure In Moderating The Size Of The Company And Profitability To Tax Avoidance Maria Magdalena Sonya Yuliarti; Khomsiyah Khomsiyah
Journal Of Social Science (JoSS) Vol 2 No 3 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i3.64

Abstract

The aims of this study are as follows: 1) To test the effect of firm size on tax avoidance; 2) To test the profitability of tax avoidance; 3) To examine the extent to which capital structure can moderate the relationship between firm size and tax avoidance; 4) To examine the extent to which capital structure can moderate the relationship between profitability and tax avoidance. The type of research used in this research is causal associative research. The population in this study are consumer goods sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample was selected using a purposive sampling method. The analytical method used is multiple linear regression analysis.
Co-Authors Herlina Lusmeida Maria Magdalena Sonya Yuliarti Sulistyo Sulistyo Suryadi Winata