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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) 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 Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance and 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 Journal of Ekonomics, Finance, and Management Studies J-CEKI JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Intellectual Capital, Efisiensi Operasional, Profitabilitas dan Good Corporate Governance Terhadap Nilai Perusahaan Intan Kusuma Widyandari; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8100

Abstract

This study aims to analyze the effect of Intellectual Capital, Operational Efficiency, Profitability, and Good Corporate Governance on company value in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2021-2023. A quantitative approach with a comparative causal design is used, with secondary data in the form of financial reports obtained through purposive sampling so that the sample obtained is 93 companies. Data analysis includes classical assumption tests and multiple linear regression to test the effect of independent variables on company value. The results of the study indicate that only Profitability has a significant effect on company value, while Intellectual Capital, Operational Efficiency, and Good Corporate Governance do not have a significant effect. This study contributes to understanding the factors that influence company value in the consumer goods industry sector and becomes the basis for further research to include additional variables and expand the observation period..
Pengaruh Penghindaran Pajak, Agresivitas Pajak, Risiko Pajak, dan Manajemen Laba Terhadap Risiko Perusahaan Syanazka Zalyu Azzahra; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4512

Abstract

Tax avoidance and tax aggressiveness are actions to reduce and manipulate the tax burden. This action is taken by many managers to maintain a good image of the company's financial statements. The existence of this tax avoidance and aggressiveness can create tax risks where this risk occurs due to the uncertainty of tax payments made by companies. This decision is not far from the action of profit management which is an activity of management intervention in the financial reporting process to external parties in order to achieve the company's profits. All of these activities can trigger company risks These corporate risks include various types of risks that occur in the company. This study aims to analyze the influence of tax avoidance, tax aggressiveness, tax risk, and earning management on corporate risk. In this study the population and research sample came from all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period The study used a purposive sampling method with data from 46 companies so that the sample in this study amounted to 138 The testing method in this study uses multiple regression analysis The results of the study found empirical evidence that tax avoidance, tax aggressiveness, and earning management have no effect on corporate risk. Meanwhile, tax risk has an effect on the company's risk.
Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Umur Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting Fadilla Freya Damayanti; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4519

Abstract

This study aims to analyze the influence of financial performance, environmental performance, company age, and Islamic Governance Score on the disclosure of Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is an index of corporate social responsibility disclosure based on Islamic principles. The population of this study comprises Islamic banking companies listed on the Financial Services Authority (OJK) during the 2019-2022 period. The sampling method used in this study is purposive sampling. The total sample used in this study is 10 Islamic banking companies. Data analysis is conducted using descriptive statistics and classical assumption tests, as well as hypothesis testing with multiple linear regression, Adjusted R2 test, F test, and t test. The results of this study indicate that environmental performance has a significant effect on ISR disclosure, while financial performance, company age, and Islamic Governance Score do not affect ISR disclosure
Analisis Faktor - Faktor yang Mempengaruhi Financial Statement Fraud pada Perusahaan Bank Syariah Indonesia: Studi Kasus pada Perusahaan Bank Syariah yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023 Frichillia Elvira Agustina; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.5503

Abstract

This study aims to determine the analysis of the analysis of factors that affect the financial statement fraud in the company of bank syariah indonesia quantitative research. The population that was the focus of this study was all Indonesian Islamic banks listed on the Indonesia Stock Exchange during the period 2021 to 2023. The selection of Islamic commercial banks as the subject of research is based on unique principles applied in its operations. Sampling technique using purposive sampling technique. The results of the study can be concluded that the financial targets, financial stability does not affect the financial statement fraud, external pressure affects the financial statement fraud.
Pengaruh Fee Audit, Ukuran Kap, Spesialisasi Auditor, dan Workload Terhadap Kualitas Audit Kartika Setyowati; Achyani, Fatchan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6919

Abstract

This study aims to analyze the effect of audit fees, audit firm size, auditor specialization, and workload on audit quality in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2020-2022 period. A quantitative research method using secondary data from annual financial reports was employed. The sample was determined using purposive sampling based on specific criteria. The dependent variable is audit quality, measured using an earnings benchmark with Return on Assets (ROA) as a proxy. Independent variables include audit fees (natural logarithm), audit firm size (Big 4 and non-Big 4), auditor specialization (specialization percentage), and workload (Audit Capacity Stress). Data were analyzed using logistic regression with a 5% significance level. The results indicate that audit fees, audit firm size, auditor specialization, and workload do not significantly affect audit quality. The study's limitations include the use of a sample limited to LQ45 companies over three years and the inclusion of only four independent variables. Future research is recommended to include additional variables such as audit tenure, client pressure, and auditor reputation to improve the model.
Pengaruh Gaya Kepemimpinan Transformasional, Sistem Pengendalian Internal, Budaya Organisasi dan Kecerdasan Emosional pada Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sragen Nisrina Luthfita Tsany; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7807

Abstract

This study aims to analyze the influence of Transformational Leadership Style, Internal Control System (SPI), Organizational Culture, and Emotional Intelligence on the Quality of Local Government Financial Reports in Sragen Regency. A quantitative approach was used with data analysis through Structural Equation Modeling-Partial Least Square (SEM-PLS). The sample consisted of SKPD employees in Sragen Regency, selected using purposive sampling. The results show that 81.3% of the variation in financial report quality can be explained by these factors. Transformational Leadership Style did not have a significant effect on financial report quality, while SPI, Organizational Culture, and Emotional Intelligence had a significant impact. Based on these findings, it is recommended that the local government focus on strengthening SPI, organizational culture, and improving employees' emotional intelligence to enhance the quality of local government financial reports.
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agung Riyardi Ainayya Silmi Kaffah Marianto Aji Tri Mulya Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah 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 Dinah Purnamasari Dwianto, Agus Ekaputra, Aditiyanto 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 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 Triyono Triyono Triyono Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wardani, Widya Ayu Pramudya Wardhana, Reinaldi Wisnu Widiatmoko, Wahyu Bagas Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy