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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets: Jurnal Akuntansi dan Pendidikan Jurnal Ilmiah Bisnis dan Ekonomi Asia Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi Journal of Social Science (JoSS) Jurnal Akuntansi Trisakti Jurnal Sosial dan Sains

KHOMSIYAH KHOMSIYAH

Universitas Trisakti

Author-ID : 2386290

Religion Humanities Astronomy Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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METODOLOGI PENELITIAN AKUNTANSI KEPERILAKUAN: PENDEKATAN FILSAFAT ILMU KHOMSIYAH KHOMSIYAH; NUR INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 2 No 2 (2000): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Artikel ini membahas tentang beberapa metodologi penelitian yang dapat diterapkan pada akuntansi keperilakuan dengan menggunakan pendekatan filosofi ilmu pengetahuan. Beberapa metodologi yang dibahassesuai dengan klasifikasi paradigma yang dikembangkan oleh Burrell dan Morgan (1979) dan dikembangkan penerapannya pada akuntansi oleh Dillard dan Becker (1997), yaitu paradigma fungsionalis, paradigmainterpretif, paradigma humanis radikal, dan paradigma strukturalis. Diharapkan dengan pembahasan ini akan memperkaya wawasan ilmu pengetahuan di bidang akuntansi keperilakuan.

PENGARUH BUDAYA TERHADAP PERBEDAAN SISTEM/PRAKTEK AKUNTANSI DAN PROSES HARMONISASI STANDAR AKUNTANSI INTERNASIONAL KHOMSIYAH KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This paper considers the impact of culture on accounting practices. The studyof culture and cultural dimension by Hofstede (1980) is reviewed, together with the application of these ideas to accounting, particularly in the work of Gray (1988) and Perera (1989). This paper also attempts to explain the harmonization of accounting standards, which is developed by The International Accounting Standards Committee (IASC), especially for inflation accounting standard.

PENGARUH PEMONITORAN EKSTERNAL TERHADAP SENSITIVITAS KOMPENSASI - KINERJA NUR FADJRIH ASYIK; KHOMSIYAH KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 4 No 2 (2002): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the effect of external monitoring on the compensation performance sensitivity. We use two proxies for performance, are accounting performance (ROA) and market performance (stock price). Based on agency theory, we predict that external monitoring (regulation, bank loan, blokholder, and growth opportunity) increase the compensation-performance sensitivity. Using 74 observation, the result demonstrates that neither accounting nor market performance has a significant effect on compensation. We found significant effect of external monitoring on the compensation performance sensitivity. Overall, the results indicate there are the higher sensitivity of compensation performance by inclusion the external monitoring than compesation performance per se.

PENGUNGKAPAN, ASIMETRI INFORMASI, DAN COST OF CAPITAL KHOMSIYAH KHOMSIYAH; SUSANTI SUSANTI
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the relationship between disclosure, asymmetry information and cost of capital. Previous researches indicate that fuller disclosure will reduce information asymmetry, and this reduces cost of capital. This study tries to test the effect of disclosure level on reducing of information asymmetry and cost of capital. Further, the research investigates both of direct and indirect effect of disclosure on cost of capital. The samples of this study cover about 73 companies listed at the Jakarta Stock exchange in 2002. Simple regression was employed to test the relationship between disclosure, information asymmetry, and cost of capital partially. The first result of this studies show that there is no relationship between disclosure and information asymmetry. Second result provides support the hypothesis that there is a positive relationship between asymmetry information and cost of capital, during the event window time. Using path analysis, the result of this study indicates that disclosure has a negative direct effect on cost of capital. But the magnitude of the total effect decreases through theinformation asymmetry.

THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS Yuha Nadhirah Qintharah; Khomsiyah Khomsiyah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.506

Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia. Penelitian ini bertujuan untuk menganalisis perubahan pencatatan yang terjadi dari basis kas menuju basis akrual dengan mengimplementasikan metode pembacaan literatur atau studi Pustaka. Penelitian ini melakukan studi pustaka dengan menggunakan paradigma Thomas Kuhn sebagai pisau analisis untuk membahas perkembangan. Dari analisis yang dilakukan ditemukan bahwa terdapat anomaly yakni reformasi di bidang keuangan pemerintahan sehingga memicu terjadi perubahan pencatatan. Sehingga, pencatatan akuntansi pada pemerintah dimana awalnya menggunakan basis kas berganti menjadi basis akrual.Accounting records are used to record economic events that occur in an entity. The change in government accounting records from a cash basis to an accrual basis was caused by changes caused by reforms in the financial sector of the Indonesian government. This study aims to analyze the changes in recording that occur from the cash basis to the accrual basis by implementing the literature reading method or library study. This study conducted a literature study using the Thomas Kuhn paradigm as an analytical tool to discuss developments. From the analysis, it was found that there was an anomaly, namely reform in the government finance sector, which triggered a change in recording. Thus, the government's accounting records which initially used the cash basis changed to the accrual basis.

Hubungan Corporate Governance dan Kinerja Perusahaan Deni Darmawati; Khomsiyah Khomsiyah; Rika Gelar Rahayu
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.131

This study examines the relationship between corporate governance and corporate performance. This study employs a multiple regression to test the hypothesis that corporate governance and corporate performance are positively related. The rating of corporate governance perception index (CGPI) for 2001 and 2002 by the Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation, and Tobin’s q as a market performance measurement (Klapper dan Love, 2002; Black, dkk. 2003) and return on equity (ROE) as operasional performance measurement (Klapper dan Love, 2002). The analysis shows that there is a no significant relationship between corporate governance index and Tobin's q but there is a significant positive relationship between corporate governance index and return on equity. It means that corporate governance implementation affect the operational performance, but market does not respond the implementation of corporate governance immediately.

Pengaruh Intellectual Capital dan Diversity Gender terhadap Financial Distress Dimoderasi oleh Firm Size Amanda Putri Ramadanty; 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.v6i4.1132

The study aimed to investigate the effect of intellectual capital and gender diversity on financial distress as measured by Zmijewski where firm size was as moderating variable. Population involved was that the company properties and real estate listed on the Indonesia Stock Exchange in the period of 2020 until 2021, 130 companies were as the population and the samples were chosen by using purposive sampling. The samples that met the criterion were 100 companies. The hypotheses were investigated by using Moderated Regression Analysis. The results revealed that intellectual capital has a negative effect on financial distress, gender diversity had a positive effect on financial distress. Firm size as moderation strengthens the relationship of intellectual capital and firm size as moderation weakens the relationship gender diversity to financial distress.Companies can pay attention to factors outside the financial statements by increasing intellectual capital in terms of resources, so that the company is able to organize financial performance well so as to avoid financial distress. In addition, the factor of gender diversity as a determinant of the decision making of the board of directors is based on gender. This has an effect on optimal and dynamic decision making. So as to improve the Company's performance and minimize the occurrence of financial distress.

Pengaruh Lingkungan Yang Dimoderasi Oleh Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Pandemi Covid-19 Dimas Satria Wibawa; 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.v6i4.1189

The objective of this study was to investigate the relationship between environmental performance and firm value as well as the relationship between environmental disclosure and firm value. The effect of each of these independent variables on the value of the company as well as the study's objective could also be moderated by the company size. There were 62 samples of companies that were listed on the Indonesia Stock Exchange between 2019 and 2021. Data analysis was examined by using multiple linear regression analysis with Moderate Regression Analysis method using SPSS 25 for further details. As a result, disclosure and environmental performance on firm value were significantly positive. Next, firm size as a moderator of firm value strengthens its effect, which was significant positive. Meanwhile, the effect of environmental performance did not moderate firm value.

Faktor-Faktor yang Memengaruhi Nilai Perusahaan dengan Akuntansi Lingkungan sebagai Variabel Moderasi Dian Permata; 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.v6i4.1191

This study aims to analyze the effect of environmental accounting as a moderating variable on the relationship with factors that affect firm value consisting of firm size, profitability, board of commissioners size, and firm age. The population of this study is the Consumer Cyclicals sector companies in hotels that are officially listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. By using purposive sampling, the sample of this research are 54 companies. The criteria for the sample companies used are companies that are Consumer Cyclicals sector companies in hotels that are officially listed on the IDX on an ongoing basis during the period 2019 to 2021, companies that publish an annual report on the IDX for a specified period, and its financial statements are reported using the rupiah currency. This research method uses a quantitative approach with data analysis using Moderated Regression Analysis (MRA). The results of the study simultaneously firm size, profitability, board of commissioners size, and firm age affect the firm value of the Consumer Cyclicals sector companies in hotels on the Indonesia Stock Exchange in the 2019- 2021 period of 16.3% the remaining influenced by other variable. Based on the conclusions generated from the factors used that affect firm value, only firm size has an significant effect on firm value, while other factors such as profitability, board of commissioners size, and firm age have no significant effect on firm value.

PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Winda Kurnia; Khomsiyah Khomsiyah; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.

Co-Authors Amanda Putri Ramadanty Anitaria Siregar DENI DARMAWATI Dian Permata Dimas Satria Wibawa Henri Martha Nur Fadjrih Asyik NUR INDRIANTORO Nurlaila Maysaroh Chairunnisa Rika Gelar Rahayu Samuel Sugita Sofie Sofie SUSANTI SUSANTI Ulfa Ulfa Winda Kurnia Yuha Nadhirah Qintharah

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