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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 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 Amkop Management Accounting Review (AMAR) IIJSE 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 Jurnal Cendekia Ilmiah 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 Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Analysis of the Effect of Tax Avoidance, Capital Structure, Debt Policy, Managerial Ownership, and Environmental Performance on Firm Value Azami, Washil; Achyani, Fatchan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.10001

Abstract

This study aims to examine the effect of tax avoidance, capital structure, debt policy, managerial ownership, and environmental performance on firm value in mining companies listed on the Indonesia Stock Exchange during 2021–2024. The research employs a quantitative approach grounded in positivism, using panel data derived from annual reports and PROPER environmental ratings. The sample consists of mining companies selected through purposive sampling based on specific criteria. Firm value is measured using Price to Book Value (PBV), while independent variables are proxied by relevant financial ratios and environmental performance ratings. Data analysis includes descriptive statistics, classical assumption tests, and panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests at a 5% significance level. The results indicate that capital structure and managerial ownership have a positive and significant effect on firm value, whereas tax avoidance, debt policy, and environmental performance do not significantly influence firm value. These findings suggest that financial structure and internal ownership play a more substantial role in determining market valuation than tax strategy and environmental performance within the observed period.
Pengaruh Konservatisme Akuntansi, Pengukuran Akuntansi, Pengungkapan Modal Sosial, dan Kualitas Informasi Akuntansi Terhadap Tanggung Jawab Sosial Perusahaan Adellia Pratiwi; Fatchan Achyani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7365

Abstract

Corporate social responsibility is a sustainable decision made by the company to act ethically, contribute to the economic development of the wider community, and improve the quality of employees, as well as achieving a balance between economic justice issues, environmental issues, and meeting the needs of shareholders and stakeholders. This study aims to analyze the effect of accounting conservatism, accounting measurement, disclosure of social capital, and quality of accounting information on corporate social responsibility in non-financial companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Sampling was carried out using purposive sampling technique. Hypothesis testing is carried out using the classical assumption test, multiple linear regression analysis, model feasibility test (F test), t test, and coefficient of determination analysis. The results of this study prove that the disclosure of social capital affects corporate social responsibility. While accounting conservatism, accounting measurement, and the quality of accounting information have no effect on corporate social responsibility.
Pengaruh Pajak Bumi dan Bangunan, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Belanja Modal Jaringan (BMJ) dengan Sisa Lebih Pembiayaan Anggaran (SILPA) sebagai Variabel Pemoderasi Oktavia Nur Fatimah; Fatchan Achyani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 7 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i7.9227

Abstract

This study aims to analyze the influence of Land and Building Tax, General Allocation Fund, and Special Allocation Fund on Network Capital Expenditure (BMJ) in Regencies/Cities in the former Surakarta Residency. The data used in this study are secondary data, taken from the financial statements of the realization of the Regional Budget (APBD) from 2016 to 2023 for a period of eight years. The sampling method uses purposive sampling. The sample consists of 6 Regencies and 1 City of Surakarta, a total of 7 local governments. The analytical tool used to test the hypothesis is multiple linear regression analysis using SPSS version 26. The results of this study indicate that Land and Building Tax has no effect on Network Capital Expenditure. While General Allocation Fund and Special Allocation Fund have an effect on Network Capital Expenditure. The Budget Financing Surplus is able to moderate the relationship between General Allocation Fund and Network Capital Expenditure. Meanwhile, the Budget Financing Surplus is not able to moderate the relationship between Land and Building Tax and Special Allocation Fund on Network Capital Expenditure.
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.
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 Penerapan E-Registration, E-Filing E-Billing Dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahanan Internet Sebagai Variabel Moderasi Di Kantor Pelayanan Pajak (KPP) Karanganyar Tomy Hermansyah; Achyani, Fatchan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6788

Abstract

This study aims to examine the influence of the implementation of e-registration, e-filing, e-billing systems, and risk preferences on individual taxpayer compliance at KPP Karanganyar, with internet literacy as a moderating variable. The method used is a quantitative approach with primary data collection techniques through questionnaires. The study population includes taxpayers registered at KPP Karanganyar, and the sample was selected using purposive sampling. The results of the study indicate that e-registration, e-billing, and risk preferences do not significantly affect taxpayer compliance. However, e-filing has been proven to improve taxpayer compliance. Additionally, internet literacy as a moderating variable does not strengthen the relationship between e-registration, e-filing, e-billing, or risk preferences and taxpayer compliance. This study contributes to the understanding of factors influencing taxpayer compliance and the role of internet literacy in electronic taxation systems.
Pengaruh Bonus Plan, Net Profit Margin, Cash Holding, Nilai Perusahaan, Dan Institutional Ownership Terhadap Perataan Laba (Income Smoothing) Elvina Resti Fauziyah; Fatchan Achyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7171

Abstract

Income Smoothing is an accounting strategy used by company management to reduce profit fluctuations from one period to another. The objective of this practice is to create the impression that the company has stable and predictable performance, thereby enhancing the confidence of investors, creditors, and other stakeholders. This study aims to analyze the effect of bonus plans, net profit margin (NPM), cash holding, firm value, and institutional ownership on income smoothing in infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research employs a quantitative method with a purposive sampling approach in sample selection. Data is obtained through documentation methods from the official IDX website and relevant company websites. The data analysis techniques used include descriptive analysis and logistic regression analysis with the assistance of SPSS software. The results indicate that cash holding and institutional ownership have a significant effect on income smoothing, while bonus plans, net profit margin, and firm value do not influence income smoothing.
Pengaruh Profitabilitas, Solvabilitas Dan Auditor Switching Terhadap Audit Delay Dengan Umur Perusahaan Sebagai Variabel Moderasi Ainayya Silmi Kaffah Marianto; Fatchan Achyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.8067

Abstract

This study aims to analyze the effect of profitability, solvency, and auditor switching on audit delay with firm age as a moderating variable. A quantitative approach was employed using secondary data derived from audited financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling method was used, resulting in a sample of 76 companies. The data were analyzed using Moderated Regression Analysis (MRA), preceded by descriptive statistics and classical assumption tests. The findings reveal that profitability has a significant effect on audit delay, indicating that firms with higher profitability tend to complete their audits more promptly. In contrast, solvency and auditor switching do not significantly affect audit delay. Furthermore, firm age does not moderate the relationship between profitability, solvency, or auditor switching and audit delay.
The Effect of Forensic Accounting and Investigative Auditing on Fraud Prevention and Disclosure, with Internal Control System Effectiveness as a Moderating Variable Ayu Ningtyas Dwi Prasasti; Fatchan Achyani
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1305

Abstract

This study aims to examine the effect of forensic accounting and investigative auditing on fraud prevention and detection, with the effectiveness of internal control systems as a moderating variable at the Financial and Development Supervisory Agency (BPKP) of Central Java Province. This study uses a quantitative approach. The population in this study consisted of BPKP auditors in Central Java Province, with a total of 60 respondents selected using purposive sampling. The data used in this study was primary data collected by distributing questionnaires. Data analysis used the Structural Equation Modeling (SEM) method through the Partial Least Square (PLS) and Moderated Regression Analysis (MRA) approaches with the SmartPLS Version 4 software application. The results showed that forensic accounting had no effect on fraud prevention and detection, while investigative auditing had a positive and significant effect. The effectiveness of internal control systems was unable to moderate the influence of forensic accounting and investigative auditing on fraud prevention and detection.
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agung Riyardi Ainayya Silmi Kaffah Marianto Aji Tri Mulya Al Faruq, Zulfikar Rino Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Aulia, Siti Zhuffara Ayu Ningtyas Dwi Prasasti Azami, Washil 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 Dwi Astuti 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 Mia Audina, Mia Miftah, Muhamad Zidan Mufti Arief Arfiansyah Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Novi Rahma Diana 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 Rahma Ismanabila, Lia Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah 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 Wardhana, Reinaldi Wisnu Wardoyo, Muhammad Jagad Samodera Widiatmoko, Wahyu Bagas Widya Ayu Pramudya Wardani Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy