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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) IJBE (Integrated Journal of Business and Economics) Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Studi Akuntansi, Keuangan, dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies J-CEKI JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
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Journal : Economics and Digital Business Review

 1 
Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan Khoirunnisa, Adilah Miftah Salma; Achyani, Fatchan
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.851

Abstract

Studi ini menganalisis pengaruh pengungkapan manajemen risiko perusahaan dan pengungkapan modal intelektual pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Dalam penelitian ini, data yang digunakan adalah data sekunder dengan teknik pengambilan sampel yang dilakukan dengan metode purposive sampling. Jumlah sampel yang digunakan sebanyak 174 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS versi 25. Hasil dari penelitian ini adalah risiko operasional berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,001<0,05; risiko strategi berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,001<0,05; risiko pemberdayaan tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,861>0,05; risiko integritas berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,001<0,05; risiko pengolahan informasi dan teknologi tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,304>0,05; modal intelektual berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,006<0,05.
Pengaruh Konvergensi IFRS dan Kompleksitas Operasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Food and Beverage di Indonesia Khayati, Isnaini Nur; Achyani, Fatchan
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1014

Abstract

The aim of this research is to determine and analyze the influence of IFRS convergence, operational complexity, institutional ownership and public ownership on the timeliness of submitting financial reports. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this research, the data used is secondary data with a sampling technique carried out using the purposive sampling method. The number of samples used was 128 companies. The research results provide empirical evidence that operational complexity and public ownership influence the timeliness of submitting financial reports. Meanwhile, IFRS convergence and institutional ownership have no effect on the timeliness of submitting financial reports.
Peran Komite Audit Dalam Mempengaruhi Fee Audit, Audit Tenure, Rotasi Audit Dan Reputasi Auditor Terhadap Kualitas Audit Gunawan, Gilang Abytia Eka; Achyani, Fatchan
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1096

Abstract

The consideration of audit quality is essential to ensure the credibility and usefulness of a company's financial statements for financial statement users. Companies frequently encounter factors that can impact the quality of their audits. The objective of this study is to assess the impact of audit fees, audit tenure, audit rotation, and audit reputation on audit quality in financial sector companies listed on the IDX throughout the period of 2019-2022. The study also seeks to examine the role of the audit committee as a moderator in this relationship. The study employed a purposive sampling strategy to choose a sample, resulting in 41 companies and 164 research data points. Conducting data testing with the application of moderation regression analysis. The findings indicated that both audit fees and audit reputation exerted a substantial impact on the quality of audits. However, audit tenure and the process of rotating auditors do not influence the quality of the audit. The audit committee lacks the ability to moderate the impact of all independent variables on audit quality.
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agung Riyardi Ainayya Silmi Kaffah Marianto Ainayya Silmi Kaffah Marianto Aji Tri Mulya Al Faruq, Zulfikar Rino Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Banu Witono Banu Witono, Banu Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana, Candra Kusuma Damayanti, Susana Delfi Dwi Apriani Devriadi, Fitri Syafira Dian Praharaningtyas Diana, Novi Rahma Dinah Purnamasari Dwi Astuti Dwi Prasasti, Ayu Ningtyas Dwianto, Agus Ekaputra, Aditiyanto Elvina Resti Fauziyah Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Eskasari Putri Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fatchan, Fuad Hudaya Fian Aufa Nashrulloh Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Gunawan, Gilang Abytia Eka Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Kartika Setyowati Khayati, Isnaini Nur Khoir, Jundi Abdul Khoirunnisa, Adilah Miftah Salma Lamin Khaira Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Mayra Permata Madani Mia Audina, Mia Miftah, Muhamad Zidan Mufti Arief Arfiansyah Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Pamungkas, Putri Payamta, Payamta Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Rachmayanti, Fidya Eka Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Rina Trisnawati Rochdati, Mila Carullina Ryandika, Agnes Deby SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Susana Damayanti Susi Lestari SUSI LESTARI Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tomy Hermansyah Tomy Hermansyah Triyono Triyono Triyono Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wardhana, Reinaldi Wisnu Widiatmoko, Wahyu Bagas Widya Ayu Pramudya Wardani Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yosvhin Prihantoro, Frischa Angelietha Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy