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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 JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) 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 Danadyaksa: Post Modern Economy Journal 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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Pengaruh Konvergensi IFRS dan Kompleksitas Operasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Food and Beverage di Indonesia Isnaini Nur Khayati; Fatchan Achyani
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 Gilang Abytia Eka Gunawan; Fatchan Achyani
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.
The Influence of Financial Technology, Digital Payment Systems, Financial Inclusion, and Government Financial Support on the Sustainable Financial Performance of MSMEs in Surakarta District Tiffani Razifadila; Fatchan Achyani
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid development of digital finance has created new opportunities for Micro, Small, and Medium-Sized Enterprises (MSMEs) to improve sustainable financial performance through technological adoption, financial accessibility, and institutional support. This study aims to examine the influence of Financial Technology, Digital Payment Systems, Financial Inclusion, and Government Financial Support on the sustainable financial performance of MSMEs in Surakarta District. This research employed a quantitative approach using primary data collected through structured questionnaires distributed to MSME owners. The sample was selected using purposive sampling based on specific criteria, including business operation duration, digital financial service utilization, and government support experience. Data were analyzed using IBM SPSS Statistics for descriptive analysis and SmartPLS for measurement model evaluation and hypothesis testing through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Financial Technology and Financial Inclusion have a positive and significant effect on MSME sustainable financial performance, while Digital Payment Systems and Government Financial Support do not show significant effects. Simultaneously, all independent variables significantly influence sustainable financial performance. These findings highlight the importance of digital financial adoption and financial accessibility in strengthening MSME sustainability.
Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance Mia Audina; Fatchan Achyani; Rina Trisnawati
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.4959

Abstract

Purpose: This study aims to examine the effect of green innovation, green accounting, and eco-efficiency on environmental performance, and analyze its impact on company performance. Methodology: This research uses quantitative methods with descriptive and verification approaches. The data used comes from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis techniques used include multiple linear regression analysis and hypothesis testing with SPSS as a tool. Results: The results of the study, it was found that green innovation and green accounting have a significant positive effect on environmental performance. In contrast, eco-efficiency shows a significant negative effect on environmental performance. In addition, environmental performance is also shown to have a significant positive impact on firm performance. Conclusions: This study demonstrates that green innovation and green accounting have a significant positive impact on improving environmental performance. Conversely, eco-efficiency shows a significant negative effect on environmental performance. Furthermore, strong environmental performance positively and significantly contributes to enhancing corporate performance. Therefore, emphasizing green innovation and green accounting is crucial for supporting environmental sustainability while simultaneously improving corporate performance. Limitations: This study only observes mining companies listed on the Indonesia Stock Exchange for 5 years, namely the 2019-2023 period, so this research does not represent the actual conditions of various company sectors. Contribution: These findings support the importance of implementing environmentally friendly practices as part of a strategy to improve company performance in the mining sector.
Political Connections, Capital Intensity, The Existence of A Risk Management Committee, and Real Earnings Management on Tax Aggressiveness Anggi Pratiwi; Fatchan Achyani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9920

Abstract

This study examines the determinants of tax aggressiveness in Indonesian consumer non-cyclical manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2024, focusing on Political Connections, Capital Intensity, Risk Management Committee, and Real Earnings Management. Using a quantitative approach, data were collected from 175 purposively selected firms with complete financial reports, consistent profitability, and statements in Indonesian Rupiah. Tax aggressiveness was measured by Effective Tax Rate, while other variables were operationalized using appropriate quantitative proxies. Multiple linear regression analysis reveals that only Capital Intensity significantly influences tax aggressiveness, whereas Political Connections, Risk Management Committee, and Real Earnings Management show no significant effect. The adjusted R² of 0.042 indicates that most variation in tax aggressiveness is explained by factors outside the scope of this study. Future research should consider larger samples, longer periods, and additional governance and earnings management variables to gain a more comprehensive understanding.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, DETEKSI DAN KUALITAS PELAYANAN TERHADAP ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Agnes Deby Ryandika; Fatchan Achyani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/g4d98p84

Abstract

This study aims to analyze the influence of fairness, tax system, discrimination, detection, and service quality on tax evasion based on accounting students' perceptions. A quantitative approach with a positivism paradigm was used, employing primary data collected through a Google Form questionnaire. The sample consisted of 96 undergraduate accounting students from Universitas Muhammadiyah Surakarta, class of 2021, who had completed taxation courses. The sampling technique was purposive, using the Slovin formula from a population of 2,318 students. Variables were measured using a 5-point Likert scale and analyzed using multiple linear regression with SPSS. The findings indicate that fairness and detection significantly influence tax evasion, while the tax system, discrimination, and service quality do not have a significant impact. This research contributes to understanding the factors influencing perceptions of tax evasion among accounting students and provides recommendations for future studies to expand sample coverage and explore additional variables.
ANALISIS PENGARUH PROFITABILITY, NET WORKING CAPITAL, LIQUIDITY, FIRM SIZE, LEVERAGE, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING Andra Syahrul Ramadhan; Fatchan Achyani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bf7g1a76

Abstract

This study aims to analyze the effect of profitability, net working capital, liquidity, firm size, leverage, growth opportunity on cash holding. The population in this study are energy companies listed on the IDX in 2021-2023. The research sample was determined using purposive sampling method and obtained a sample of 38 companies. The data used is data from the official IDX website and the website of each company. The analysis method used is multiple linear regression analysis models. The results of this study indicate that profitability, net working capital, and liquidity have a positive and significant effect on cash holding. Growth opportunity has a negative and significant effect. Meanwhile, firm size and leverage have no effect on cash holding.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, PAJAK, GOOD CORPORATE GOVERNANCE, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING Zulfikar Rino Al Faruq; Fatchan Achyani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mm5m8t19

Abstract

Transfer pricing merupakan kebijakan penetapan harga dalam transaksi antar pihak yang memiliki hubungan istimewa atau berelasi, baik dalam satu grup usaha maupun antar entitas berbeda yang memiliki pengendalian langsung maupun tidak langsung. Penelitian ini memiliki tujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, pajak, good corporate governance, dan tunneling incentive terhadap keputusan transfer pricing. Sampel yang digunakan dalam penelitian ini merupakan perusahaan manufaktur sektor makanan dan minuman pada tahun 2022-2024 yang sudah terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling sesuai dengan kriteria yang sudah ditentukan sehingga diperoleh 51 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan teknik regresi logistik yang diolah melalui program SPSS versi 27. Hasil penelitian menunjukkan bahwa profitabilitas, pajak, good corporate governance, dan tunneling incentive tidak berpengaruh terhadap transfer pricing, sedangkan ukuran perusahaan memiliki pengaruh terhadap transfer pricing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT INTEGRITY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Lady Salsabila Octaviolga; Fatchan Achyani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/v7r1y231

Abstract

Financial Statement Integrity merupakan aspek penting dalam penyajian informasi keuangan yang andal dan relevan bagi para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Financial Statement Integrity pada perusahaan-perusahaan yang terdaftar di Bursa efek Indonesia (BEI) pada sektor properti dan real estate selama periode 2021-2023. Variabel independen yang digunakan meliputi Institutional Ownership, Managerial Ownership, Leverage, dan Audit tenure, sedangkan variabel dependennya adalah Financial Statement Integrity. Metode penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sampel sebanyak 46 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, serta metode regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Institutional Ownership, Managerial Ownership secara positif berpengaruh signifikan terhadap Financial Statement Integrity. Sedangkan variabel Leverage, Intellectual capital, dan Audit tenure tidak berpengaruh terhadap Financial Statement Integrity. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur akuntansi serta menjadi bahan pertimbangan bagi manajemen perusahaan dan investor dalam pengambilan keputusan.
THE INFLUENCE OF MENTAL ACCOUNTING, STATUS QUO BIAS, REGRET AVERSION BIAS, AND FRAMING EFFECT ON INVESTMENT DECISION-MAKING AMONG GENERATION Z IN SURAKARTA CITY Siti Zhuffara Aulia; Fatchan Achyani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10266

Abstract

This study aims to analyze the influence of mental accounting, status quo bias, regret aversion bias, and framing effect on investment decision-making among Generation Z in Surakarta City. The study employs a quantitative approach using primary data collected through the distribution of five-point Likert scale questionnaires to respondents who meet the specified criteria, supported by secondary data from relevant literature. The sampling technique used is purposive sampling, with a total of 140 respondents. The collected data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4, through the evaluation of the outer model and inner model. The results indicate that mental accounting, status quo bias, regret aversion bias, and framing effect each have a positive and significant influence on investment decision-making. These findings suggest that psychological factors play an important role in shaping the investment behavior of Generation Z, highlighting that understanding behavioral biases is a crucial aspect in improving the quality of investment decision-making.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agnes Deby Ryandika Ainayya Silmi Kaffah Marianto Aji Tri Mulya Andra Syahrul Ramadhan Anggi Pratiwi Anggi Pratiwi, Anggi Arif Nur Rahman Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Ayu Ningtyas Dwi Prasasti Azami, Washil Baehaqi Banu Witono 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 Elsa Febriayu Pramaisella Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati 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 Frischa Angelietha Yosvhin Prihantoro Gilang Abytia Eka Gunawan Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Isnaini Nur Khayati Kartika Setyowati Khoir, Jundi Abdul Lady Salsabila Octaviolga Lamin Khaira Lia Rahma Ismanabila Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Maulida Putri Rahmasari Mayra Permata Madani Mia Audina Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhammad Jagad Samodera Wardoyo Muhammad Luthfi Ammar Mulato, Febry Yuni Nabila Aurellia Aryudie 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 Olivia Rahmala Ihwan Pamungkas, Putri Payamta, Payamta Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Putri, Eskasari Rachmayanti, Fidya Eka Rahmadani Permatasari Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Rina Trisnawati Riyardi, Agung Rizky Aulya Rochdati, Mila Carullina SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Siti Zhuffara Aulia Susana Damayanti Susi Lestari SUSI LESTARI Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tiffani Razifadila Tomy Hermansyah Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wahyu Tiska Diana Wardhana, Reinaldi Wisnu Wibowo, Riyan Surya Widiatmoko, Wahyu Bagas Widya Ayu Pramudya Wardani Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zulfikar Rino Al Faruq Zulfikar Zulfikar Zuzanto, Seto Ferdy