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All Journal Owner : Riset dan Jurnal Akuntansi Syntax Idea Cakrawala Repositori Imwi Jurnal Indonesia Sosial Sains
Khomsiyah Khomsiyah
Universitas Trisakti, Indonesia
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Perilaku Manajemen Laba Pada Masa Pandemi: Studi Pada Industri Perbankan Muhamad Zauqi Rachman; Khomsiyah Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1116

Abstract

The purpose of this study is to evaluate how corporate social responsibility and firm size moderated by good corporate governance affect earnings management. The financial statements of companies listed on the IDX for 2019–2021 are the data used in this analysis. The Indonesia Stock Exchange (IDX) website provides information for this research (www.idx.co.id). There are 45 companies and 135 samples registered in 2019 to 2021. The sample in this study is the banking industry sector. There are 40 companies that meet the criteria. This study aims to determine whether corporate social responsibility and company size affect earnings management. As a result, there is no effect of corporate social responsibility moderated by good corporate governance on earnings management. This study shows the results that corporate social responsibility, profitability, leverage, and audit firm have no effect on earnings management. Likewise, corporate governance as moderated variable has no effect on earnings management, but managerial ownership and the board of commissioners as proxies of corporate governance show that they are able to weaken the influence of corporate social responsibility and company size on earnings management, while firm size moderated by good corporate governance has a positive effect on earnings management to reduce the company’s practice in doing earnings management.
Keberhasilan Corporate Turnaround Pada Perusahaan Yang Mengalami Financial Distress di Masa Pandemi COVID-19 Ryan Chetta; Khomsiyah Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1131

Abstract

This study intended to examine how company turnover was measured in Indonesian stock real estate markets and real estate companies in 2019-2020. The logistic regression analysis of assets retrenchment, expense retrenchment, free assets, and company size was adopted for the study to quantify corporate turnaround. There were 76 firms involved in real estate and property, according to the Indonesia Stock Exchange. Only 56 real estate and property companies out of that total satisfy the requirements or were eligible to be included as the sample. The researcher employed the sampling approach to select a sample that met a set of criteria to determine this sample. The sample taken by the researcher is in the form of financial statements which are a source of quantitative data from the official website. The result of this study proves that free assets and company size have a positive and significant effect on a company’s ability to successfully implement a corporate turnaround as evidenced by a significance value of more than 0.05. Meanwhile, the variables of asset retrenchment and expenses retrenchment have no significant effect on the Company's success in carrying out corporate turnaround as evidenced by a significance value of less than 0.05.
Capital Structure, Accounting Conservatism, Agency Cost, dan Firm Value Vika Aprianti; Khomsiyah Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1133

Abstract

The purpose of this research is to evaluate how capital structure, accounting conservatism, and  agency cost impact firm value. The financial reports companies listed on the IDX in 2019–2021 are data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. There are 671 companies listed in 2019, 716 in 2020, and 769 in 2021. The samples in this research are non-cylicals consumer sector companies. There are 87 companies which was fit the criteria. The study aimed to investigate whether capital structure, accounting conservatism, and agency cost had an effect on firm value. Consequently, there was no effect of the company's capital structure on firm value. This indicates that shareholders are not too focused on capital structure to assess a company. However, companies that had high agency costs followed by good management. Thus, firm value was also high because it could be taken into consideration by shareholders to oversee management actions to support a better firm value. Then, accounting conservatism which showed caution over uncertainty in maintaining the quality of reported earnings. Accounting conservatism has a negative effect on firm value, this indicates that shareholders prefer companies that do not carry out accounting conservatism so that there is no early recognition of losses and company profits remain high.
The Influence of Salaries, Production Costs and Tax Costs on Transfer Pricing in Companies Registered at Bureau Van Dijk-Osiris In 2022 Dual Saper Hutajulu; Khomsiyah Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 4 No. 09 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i09.892

Abstract

This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Transfer Pricing, while the object of this study is a multinational company (Tbk) which is listed on the Van Dijk-Osiris Bureau 2022. Salary has a positive relationship to Transfer Pricing, so Salary Expense has no effect on Transfer Pricing which illustrates that when Salary Expense increases then Transfer Pricing practice decreases. This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Transfer Pricing, while the object of this study is a multinational company (Tbk) that is listed on the Van Dijk-Osiris Bureau 2022. Salary has a positive relationship to Transfer Pricing, so Salary Expense has no effect on Transfer Pricing which illustrates that when Salary Expense increases then Transfer Pricing practice decreases. Production Costs have a positive relationship to Transfer Pricing, but the value is relatively small below 0.5 so the results of the Hypothesis test show that the Production Costs variable has no effect on Transfer Pricing which illustrates that when Production Costs increase, Transfer Pricing practices decrease. Tax Fees have a negative relationship to Transfer Pricing while the results of the hypothesis test show a significance value greater than 0.05, that Tax Fees have no effect on Transfer Pricing which illustrates that when Tax Expenses increase then Transfer Pricing practices will be low.
Sinergitas dan Peningkatan Kinerja Financial pada PT Logistik Raya Hotnita Simbolon; Khomsiyah Khomsiyah
Syntax Idea 1871-1880
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i4.3195

Abstract

Persaingan bisnis memiliki karakteristik yang kompetitif, oleh karena itu perlu untuk mengoptimalkan kinerja, baik itu struktur kerja, hingga ke metode kerja. Perusahaan selalu dituntut untuk memiliki kinerja yang baik dan maksimal. PT Logistik Raya merupakan perusahaan jasa angkutan yang termasuk besar di Tanjung Priok dan memiliki jumlah armada truck dengan kapasitas muatan hingga enam puluh ton. Untuk kinerja yang dihasilkan PT Logistik Raya perlu melakukan evaluasi strategi yang digunakan untuk peningkatan kinerja keuangan. Tujuan penelitian ini adalah untuk menjelaskan kinerja finansial PT Logistik Raya sebelum dan sesudah diterapkan program sinergitas antar group afiliasi Perusahaan, dan juga menganalisa SWOT dan Value Chain di PT. Logistik Raya untuk mengatasi kelemahannya. Metode penelitian adalah metode kuantitatif Teknik pengumpulan data yang digunakan adalah wawancara. Berdasarkan hasil analisa SWOT dan Value Chain menunjukkan PT Logistik Raya berada di kuadrat 1 (satu) pada posisi agresif dan strategi yang tepat yaitu strategi pertumbuhan. strategi yang digunakan sudah sesuai untuk pengembangan bisnis dengan mengutamakan strategi utama yaitu pelayanan (service). Dari sisi kinerja financial sebelum dan sesudah penerapan sinergitas pada PT Logistik Raya, yaitu sebelum adanya sinergitas yaitu sebelum Mei 2021 kinerja financial berasa diposisi minus atau rugi sebesar ( -20%, 025%) dan setelah pertengahan tahun 2021 kinerja keuangan berubah menjadi positif atau laba sebesar ( 5%, 17%) bahkan periode September 2023 mencapai 14% belum full satu tahun sampai dengan desember 2023. Strategi menerapkan program sinergitas sangat membawa pengaruh yang sangat menunjang terhadap hasil kinerja keuangan dan operasional PT Logistik Raya
Pengaruh Cash Flow, Financial Distress, Growth Opportunities terhadap Prudence Akuntansi dengan Ceo Retirement sebagai Variabel Moderasi Luniar Aulia Rachmah; Khomsiyah Khomsiyah
Cakrawala Repositori IMWI Vol. 7 No. 3 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i3.701

Abstract

The purpose of this research is to determine the effect of cash flow, financial distress, growth opportunities on accounting prudence with CEO retirement as a variable moderating. Population in this research is companies listed on the Indonesia Stock Exchange 2020-2022 in consumer goods sector. By Moderated Regression AnalysistThe result of this research showed that cash flow, financial distress, growth opportunities have effects on accounting prudence, while CEO retirement does not moderate cash flow, financial distress, growth opportunities toward accounting prudence.
Co-Authors Dual Saper Hutajulu Hotnita Simbolon Luniar Aulia Rachmah Muhamad Zauqi Rachman Ryan Chetta Vika Aprianti