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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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The Role of Financial Influencers, Financial Content Exposure, Social Influence, Fear of Missing Out, and Self-Control in Generation Z's Investment Decision-Making in the Digital Era Rizky Aulya; 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.v9i2.10962

Abstract

This study examines the role of financial influencers, financial content exposure, social influence, fear of missing out (FOMO), and self-control in Generation Z's investment decision-making in the digital era. A quantitative associative research design was employed involving Accounting students at Universitas Muhammadiyah Surakarta from the 2022–2024 cohorts. A total of approximately 310 respondents were selected through purposive sampling from a population of 1,386 students (Sugiyono, 2023). Primary data were collected using an online questionnaire with a five-point Likert scale and analyzed using SPSS through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression, followed by the coefficient of determination (R²), F-test, and t-test at a 5% significance level (Ghozali, 2021). The findings reveal that financial influencers and self-control have positive and significant effects on Generation Z's investment decisions. In contrast, financial content exposure, social influence, and fear of missing out (FOMO) do not significantly influence investment decisions. These results suggest that investment decisions among Generation Z are primarily driven by trusted financial sources and the ability to exercise self-control rather than by social pressure or extensive exposure to financial content.
Firm Value in the Post-Pandemic Era: The Moderating Role of Board of Commissioners in Indonesian Manufacturing Firms Rahmadani Permatasari; Fatchan Achyani
Journal of Enterprise and Development (JED) Vol. 8 No. 1 (2026): January - April
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.
The Impact of Green Accounting Implementation, Corporate Social Responsibility (CSR), and Green Innovation on the Value of Companies in the Energy Sector Muhammad Jagad Samodera Wardoyo; Fatchan Achyani
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3717

Abstract

This study aims to analyze the influence of green accounting, green innovation and corporate social responsibility on corporate value. This research is a quantitative study with an empirical approach conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used in this study was purposive sampling based on certain predetermined criteria, resulting in 51 analysis units. The data used are secondary data obtained from annual reports and company sustainability reports. The data analysis method used is multiple linear regression analysis to test the effect of each independent variable on corporate value, proxied by Tobin 's q. The results show that green accounting, green innovation and corporate social Corporate responsibility has a significant influence on corporate value. social Responsibility has a positive influence, indicating that transparency of social activities through good disclosure standards can strengthen a company's legitimacy and provide a positive signal to investors, increasing the company's market value. Meanwhile, green accounting and green Innovation has a significant, negative, influence on firm value. This indicates that investors in the energy sector still view environmental costs and investments in green innovation as operational burdens and financial risks that can reduce a company's net profit in the short term. These findings are expected to contribute to the development of the literature and provide consideration for company management and investors in understanding the strategic factors that influence firm value in the energy sector.
PENGARUH KEPEMILIKAN MANAJERIAL, RISIKO BISNIS, DAN FREE CASH FLOW TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Wahyu Tiska Diana; Erma Setiawati; Fatchan Achyani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5871

Abstract

Abstract: This study was conducted to analyze the effect of managerial ownership, business risk level, and free cash flow on dividend policy, incorporating liquidity as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. Purposive sampling was used to select 12 manufacturing companies, resulting in a total of 88 data observations during the study period. The analytical methods used included multiple linear regression and moderated regression analysis (MRA), processed using SPSS version 26 software. The results indicate that managerial ownership and free cash flow have no effect on dividend policy, while business risk is shown to influence dividend policy. Furthermore, liquidity is shown to moderate the relationship between managerial ownership and dividend policy. However, liquidity is unable to act as a moderating variable in the relationship between business risk and dividend policy and between free cash flow and dividend policy. Keywords: Managerial Ownership, Business Risk, Free Cash Flow, Dividend Policy, Liquidity Abstrak: Dilaksanakannya riset ini guna mengkaji pengaruh kepemilikan manajerial, tingkat risiko bisnis, serta free cash flow pada kebijakan dividen dengan memasukkan likuiditas yang menjadi variable pemoderasi pada entitas manufaktur yang tercatat di BEI pada 2014–2023. Penentuan sampel dilakukan dengan teknik purposive sampling, maka didapati 12 entitas manufaktur terpilih dengan total 88 data observasi selama periode penelitian. Metode analisis yang diterapkan diantaranya regresi linier berganda dan analisis regresi moderasi (MRA) yang diolah dengan software SPSS versi 26. Temuan uji menyatakan jika kepemilikan manajerial dan free cash flow tidak mempunyai dampak pada kebijakan dividen, sementara risiko bisnis terbukti berdampak pada kebijakan dividen. Selain itu, likuiditas terbukti berperan dalam memoderasi hubungan antara kepemilikan manajerial dan kebijakan dividen. Namun, likuiditas tidak mampu bertindak menjadi variable pemoderasi dalam hubungan antara risiko bisnis dan kebijakan dividen maupun antara free cash flow dan kebijakan dividen. Kata Kunci : Kepemilikan Manajerial, Risiko Bisnis, Free Cash Flow, Kebijakan Dividen, Likuiditas
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