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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 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 Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
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Model Determining the Success of Sustainability Report Disclosure in Indonesia Triyono; Fatchan Achyani; Sandy Prasetyo; Lamin Khaira
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8810

Abstract

This study aims to analyze the effect of profitability, leverage, liquidity, company size, corporate governance, environmental performance, and media exposure on sustainability reports. The research method used is regression analysis with secondary data obtained from the Company's annual and sustainability reports, the Company Sample uses Mining Companies listed on the Indonesia Stock Exchange with a total sample of 110, for the period 2019-2023. The results of the study indicate that profitability, leverage, liquidity, company size, corporate governance, and environmental performance do not have a significant effect on sustainability reports. Meanwhile, media exposure has a significant effect on sustainability reports. This finding indicates that media publication and attention can encourage companies to be more transparent in their sustainability reporting. Novelty From this study This study highlights the importance of media exposure as an external factor that influences sustainability reports, which has not been widely studied in previous studies, The results show that companies are more motivated to disclose sustainability reports when they are in the spotlight from the media, indicating that transparency is not only driven by internal factors, but also external pressure
Pengaruh Porsi Kepemilikan Publik, Proporsi Dewan Komisaris Independen, Ukuran Kap, Financial Distress, Dan Ukuran Dewan Direksi Terhadap Pengungkapan Sukarela Rahmasari, Maulida Putri; Achyani, Fatchan
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8662

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh porsi kepemilikan publik, proporsi dewan komisaris independen, ukuran Kantor Akuntan Publik (KAP), financial distress, dan ukuran dewan direksi terhadap pengungkapan sukarela pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Pengungkapan sukarela merupakan salah satu bentuk transparansi perusahaan yang dapat meningkatkan kepercayaan investor dan pemangku kepentingan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder yang diperoleh melalui laporan tahunan (annual report) perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling, dengan jumlah akhir sebanyak 119 perusahaan manufaktur. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa proporsi dewan komisaris independen, ukuran KAP, financial distress, dan ukuran dewan direksi tidak berpengaruh signifikan terhadap pengungkapan sukarela. Sementara itu, porsi kepemilikan publik berpengaruh signifikan positif terhadap pengungkapan sukarela. Temuan ini menunjukkan bahwa faktor tata kelola perusahaan dan kondisi keuangan internal perusahaan turut memengaruhi tingkat pengungkapan informasi secara sukarela kepada publik.
PENGARUH FREE CASH FLOW, EMPLOYEE DIFF, RISIKO LITIGASI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Irna Putri Ningtyas; Fatchan Achyani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17738

Abstract

This study analyzes the effect of free cash flow, employee diff, litigation risk and managerial ownership on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used in this study was purposive sampling, with a sample size of 22 companies that met the criteria as observation units. The analysis method used was multiple linear regression analysis, and all data had met the classical assumption test. The results showed that the free cash flow variable had an effect on earnings management. Meanwhile, employee diff, litigation risk and managerial ownership did not have an effect on earnings management. Keywords: free cash flow, employee diff, litigation risk, managerial ownership, earnings management
Pengaruh Pengetahuan Pajak, Tingkat Penghasilan, Kesadaran Wajib Pajak, Dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kualitas Pelayanan Fiskus Sebagai Variabel Moderasi Pramaisella, Elsa Febriayu; Achyani, Fatchan
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 4 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.8978

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, tingkat penghasilan, kesadaran wajib pajak, dan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi, dengan kualitas pelayanan fiskus sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang merupakan wajib pajak orang pribadi terdaftar di KPP Pratama Sukoharjo. Teknik pengambilan sampel dilakukan dengan accidental sampling. Pengumpulan data dilakukan melalui kuesioner menggunakan skala Likert lima poin. Hasil analisis regresi menunjukkan bahwa hanya variabel kesadaran wajib pajak yang berpengaruh signifikan terhadap kepatuhan wajib pajak. Sementara itu, pengetahuan pajak, tingkat penghasilan, dan modernisasi administrasi perpajakan tidak menunjukkan pengaruh signifikan. Dalam pengujian moderasi, kualitas pelayanan fiskus hanya memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan, namun tidak memoderasi hubungan variabel lainnya. Temuan ini menunjukkan pentingnya peningkatan kesadaran perpajakan dan optimalisasi pelayanan fiskus untuk mendorong kepatuhan wajib pajak.
Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, Material Flow Cost Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Aryudie, Nabila Aurellia; Achyani, Fatchan
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 4 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.9007

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, penerapan green accounting, material flow cost accounting, dan pengungkapan sustainability report terhadap nilai perusahaan pada perusahaan-perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Kinerja lingkungan diukur dengan PROPER yang diperoleh dari Kementerian Lingkungan Hidup dan Kehutanan, green accounting diukur menggunakan variabel dummy biaya lingkungan, material flow cost accounting diukur dengan log(biaya produksi), dan pengungkapan sustainability report yang diukur dengan GRI Standards. Nilai perusahaan diukur menggunakan Tobin’s Q. Sampel penelitian terdiri dari 87 perusahaan sektor pertambangan. Namun terdapat outlier sebanyak 17 data, sehingga sampel menjadi 70 data. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil analisis menunjukkan bahwa: 1) Kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan, 2) Penerapan Green accounting tidak memiliki pengaruh terhadap nilai perusahaan, 3) Material flow cost accounting berpengaruh terhadap nilai perusahaan, dan 4) Sustainability report tidak memiliki pengaruh terhadap nilai perusahaan.
Dampak Dana Desa dalam Mempercepat Pembangunan Infrastruktur dan Pemberdayaan Masyarakat: Studi Kasus Desa Waleng, Kecamatan Girimarto, Kabupaten Wonogiri Rochdati, Mila Carullina; Achyani, Fatchan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18007

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Desa terhadap pembangunan infrastruktur dan pemberdayaan masyarakat di Desa Waleng, Kecamatan Girimarto, Kabupaten Wonogiri. Teori yang digunakan adalah teori pembangunan berkelanjutan dan partisipasi masyarakat, yang menekankan pentingnya kolaborasi antara pemerintah desa dan warga dalam pembangunan desa. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier sederhana. Sampel penelitian melibatkan perangkat desa dan masyarakat yang berpartisipasi aktif dalam program pembangunan. Hasil penelitian menunjukkan bahwa Dana Desa berpengaruh signifikan terhadap pembangunan infrastruktur dengan nilai t-hitung sebesar 8,961 (> t-tabel 1,976) dan signifikansi 0,000 (< 0,05). Nilai Adjusted R Square sebesar 0,347 menunjukkan bahwa Dana Desa menjelaskan 34,7% variasi pembangunan infrastruktur. Dana Desa juga berpengaruh signifikan terhadap pemberdayaan masyarakat, dengan t-hitung sebesar 12,134 dan signifikansi 0,000. Nilai Adjusted R Square sebesar 0,495 menunjukkan bahwa Dana Desa menjelaskan 49,5% variasi dalam pemberdayaan masyarakat. Kesimpulan dari penelitian ini menunjukkan bahwa Dana Desa memberikan kontribusi penting dalam pembangunan fisik dan sosial di desa. Oleh karena itu, diperlukan perencanaan yang tepat, peningkatan kapasitas aparatur, serta keterlibatan aktif masyarakat untuk mengoptimalkan pemanfaatan Dana Desa.
Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Intellectual Capital Sebagai Variabel Moderasi Achyani, Fatchan; Trisnawati, Rina; Mulato, Febry Yuni
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2349

Abstract

This study aims to analyze the effect of company characteristic on company value with intellectual capital as a moderating variable. In this study, the independent variable is the company, namely liquidity, profitability, capital structure, and size, while the dependent variable is company performance, which is the firm's value. Liquidity variables are accepted by the Current Ratio, profitability variables are collected by Return of Assets (ROA), capital structure is accepted by debt to equity (DER), and size is measured by Ln (Total assets). Company value variables are valued by Torbin Q, and intellectual capital is obtained by Intellectual Coefficient Add Value as a moderating variable. The sample in this study was obtained using a purposive sampling of 36 manufacturing companies received on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that (1) liquidity has a significant effect on firm value, (2) profitability has no effect on firm value, (3) capital structure has a significant effect on firm value , (4) size has no effect on firm value, (5) intellectual capital is able to moderate the relationship of liquidity and capital structure to firm value. (6) Intellectual capital is not capable of moderate the relationship of profitability and size to firm value.Keywords: Firm Value, Intellectual Capital, Liquidity, Profitability, Capital Structure and Firm SizeJEL Classification Codes: L25, L60, M41,O34
Does The Implementation of enterprise Resources Planning Moderates The Relationship Between performance and Profit Growth ? Achyani, Fatchan; -, Zulfikar; Khoir, Jundi Abdul
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

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

Abstract

In theory, the application or implementation of an integrated system such as an enterprise resource planning system will further reduce sales, general and administrative expenses due to the effectiveness and efficiency of the workforce after the implementation of the enterprise resource planning system. However, the high costs and the risk of failure, the selection of ERP products must be right on target and can increase profits. In the study of three independent variables, the independent variables are Inventory Turnover (ITO), Earning Power (EP) and ERP moderation with one independent variable, namely profit growth. The sample used was 190 observation samples, the study used Pooled Least Square regression to analyze the impact of ERP implementation moderation on the relationship between company performance and profit growth listed on the Indonesia Stock Exchange for the period 2006 to 2018. The results of the analysis state that ERP implementation, Net Profit Margin (NPM), Inventory Turnover (ITO), earning power (EP), and ERP moderation simultaneously have a positive and significant effect on profit growth. Partially Inventory turnover, earning power, and ERP moderation variables on earning power have a positive effect on profit growth. Meanwhile, the moderate variable ERP on inventory turnover has no significant effect on profit growth.Keywords s: ERP, Inventory turnover, Earning power, Earning Growth
How Leverage, Profitability, Profit Persistence, Capital Intensity, and Litigation Risk Influence Accounting Conservatism Widiatmoko, Wahyu Bagas; Achyani, Fatchan
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.v6i6.9453

Abstract

This study aims to examine the effect of Leverage, Profitability, Earnings Persistence, Capital Intensity, and Litigation Risk on Accounting Conservatism in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research approach used is quantitative with multiple regression analysis to determine the effect of each independent variable on the dependent variable. The results of the study indicate that Leverage, Earnings Persistence, and Capital Intensity do not affect accounting conservatism. This indicates that the level of debt, profit stability, and the size of fixed assets are not determining factors in the application of the principle of conservatism by companies. On the contrary, Profitability and Litigation Risk have a significant effect on accounting conservatism. The higher the level of profitability, the lower the company's tendency to apply conservatism. Meanwhile, the greater the risk of litigation faced, the higher the application of accounting conservatism as a form of prudence. These findings imply that external factors, such as legal risk, play a more significant role in driving corporate conservative practices than internal factors, such as financial structure and assets.
APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Dwianto, Agus; Triyono, Triyono; Witono, Banu; Achyani, Fatchan
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstract

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Ainayya Silmi Kaffah Marianto Aji Tri Mulya Andra Syahrul Ramadhan Anggi Pratiwi 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 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 Gilang Abytia Eka Gunawan Hafid Byusi Ilham Jiensa Wijaya 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 Miftah, Muhamad Zidan Mufti Arief Arfiansyah 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 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 Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Riyardi, Agung Rochdati, Mila Carullina SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Susana Damayanti SUSI LESTARI Susi Lestari Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tiffani Razifadila 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 Zulfikar Rino Al Faruq Zuzanto, Seto Ferdy