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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 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 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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THE INFLUENCE OF MENTAL ACCOUNTING, STATUS QUO BIAS, REGRET AVERSION BIAS, AND FRAMING EFFECT ON INVESTMENT DECISION-MAKING AMONG GENERATION Z IN SURAKARTA CITY Aulia, Siti Zhuffara; Achyani, Fatchan
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.
Pengaruh Fee Audit, Ukuran Kap, Spesialisasi Auditor, dan Workload Terhadap Kualitas Audit Kartika Setyowati; Fatchan Achyani
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 Keunggulan Relatif, Dukungan Manajemen Puncak, Tekanan Mitra Dagang, Dukungan Penyedia Layanan, dan Inovasi Teknologi Terhadap Adopsi Cloud Accounting pada UMKM di Soloraya Lia Rahma Ismanabila; Fatchan Achyani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 5 (2026): 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.v8i5.12077

Abstract

This study aims to analyze the influence of relative advantage, top management support, trading partner pressure, service provider support, and technological innovation on the adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs) in the Soloraya region. This research employs a quantitative approach with a causal associative design. The data used are primary data collected through questionnaires distributed to 107 respondents using purposive sampling. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results indicate that all independent variables—relative advantage, top management support, trading partner pressure, service provider support, and technological innovation—have a positive and significant effect on the adoption of cloud accounting among MSMEs in Soloraya. This finding suggests that technological, organizational, and environmental factors play a crucial role in driving MSMEs’ digital transformation. The study implies that enhancing digital literacy, strengthening managerial support, and fostering collaboration with business partners and service providers are essential to accelerate the adoption of cloud-based accounting systems. This research is expected to contribute theoretically to the literature on technology adoption and provide practical insights for MSME practitioners, service providers, and policymakers in designing strategies for MSME digitalization in Indonesia.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT INTEGRITY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Octaviolga, Lady Salsabila; Achyani, Fatchan
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.
Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance Audina, Mia; Achyani, Fatchan; Trisnawati, Rina
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.
Firm Value in the Post-Pandemic Era: The Moderating Role of Board of Commissioners in Indonesian Manufacturing Firms Permatasari, Rahmadani; Achyani, Fatchan
Journal of Enterprise and Development (JED) Vol. 8 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v8i1.15183

Abstract

Purpose: This study examines the effects of corporate social responsibility (CSR), dividend policy, leverage, and profitability on firm value and investigates whether good corporate governance—proxied by the board of commissioners—moderates these relationships.Method: This research employs a quantitative research design using secondary data derived from the annual reports and sustainability reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) over the 2021–2023 period. Using purposive sampling, 21 firms were selected, yielding 63 firm-year observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA).Result: The findings show that leverage and profitability significantly influence firm value, whereas CSR and dividend policy do not have a significant effect. The board of commissioners significantly moderates the relationship between leverage and firm value but does not moderate the relationships of CSR, dividend policy, or profitability with firm value.Practical Implications for Economic Growth and Development: These results highlight the importance of strengthening corporate governance, particularly in capital structure oversight, to support corporate stability and enhance investor confidence—factors that can contribute to sustainable economic growth.Originality/Value: This study advances the corporate finance and governance literature by integrating CSR disclosure, dividend policy, financial performance, and governance structure within a single moderating framework. Using evidence from Indonesia’s post-pandemic manufacturing sector, it provides insight into how governance mechanisms shape the effectiveness of financial decisions in enhancing firm value.
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Ainayya Silmi Kaffah Marianto Aji Tri Mulya Al Faruq, Zulfikar Rino Arif Nur Rahman Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Aulia, Siti Zhuffara 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 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 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 Lia Rahma Ismanabila Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Mayra Permata Madani Mia Audina, Mia Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhammad Luthfi Ammar 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 Octaviolga, Lady Salsabila Oktavia Nur Fatimah Oktaviana, Adika Pamungkas, Putri Payamta, Payamta Permatasari, Rahmadani Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Putri, Eskasari Rachmayanti, Fidya Eka Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Riyardi, Agung 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 Tsania Khofifah Ulifiati, Nur Wardhana, Reinaldi Wisnu Wardoyo, Muhammad Jagad Samodera 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 Zuzanto, Seto Ferdy