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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
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Analisis Financial Distress Menggunakan Model Altman Z-Score, Zmijewski, Grover, Springate, dan Taffler Dwi Astuti; Fatchan Achyani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.626

Abstract

Financial distress merupakan ketidakmampuan perusahaan untuk membayar kewajiban keuangannya pada saat jatuh tempo yang menyebabkan kebangkrutan atau kesulitan likuiditas yang mungkin sebagai awal kebangkrutan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis model prediksi yang memiliki tingkat akurasi tertinggi dalam memprediksi financial distress pada perusahaan property and real estate periode 2020-2023. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang bersumber dari annual report perusahaan property and real estate selama tahun 2020-2023. Metode penelitian yang digunakan menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Pengujian hipotesis dalam penelitian ini menggunakan uji kruskall wallis. Hasil penelitian menunjukkan terdapat perbedaan tingkat keakuratan antara model financial distress yaitu Altman Z-Score, Zmijewski, Grover, Springate, dan Taffler. Model springate merupakan model financial distress dengan tingkat akurasi tertinggi sebesar 100% dan tipe error terendah sebesar 0%.
Political Connections, Capital Intensity, The Existence of A Risk Management Committee, and Real Earnings Management on Tax Aggressiveness Pratiwi, Anggi; 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.v6i6.9920

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.
Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Widya Ayu Pramudya Wardani; Fatchan Achyani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8983

Abstract

Kinerja Keuangan adalah analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Penelitian ini menganalisis pengaruh green accounting, kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur sektor industri dasar dan kimia, sektor aneka industri, dan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 210 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah anlisis regresi linear berganda dan sudah lolos uji asumsi klasik. Hasil penelitian memberikan bukti empiris bahwa variable green accounting kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan mempunyai pengaruh yang signifikan terhadap kinerja keuangan. Temuan ini memberikan wawasan bagi pengusaha, investor, dan regulator dalam mendorong keberlanjutan melalui strategi lingkungan yang terintegrasi dengan kinerja keuangan perusahaan.
Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance Ratnandari, Nadila Indah; Achyani, Fatchan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2005

Abstract

This study aims to obtain empirical evidence of the effect of Capital Intensity, Fiscal Loss Compensation, and Tunneling Incentives on Tax Avoidance with Institutional Ownership as a moderating variable. This study uses a population of manufacturing companies in the consumption sector for the period 2019-2022. The sample determination was carried out with purposive sampling. The data analysis technique used is panel data Moderated Regression Analysis (MRA). The results showed that Capital Intensity has no effect on Tax Avoidance, Fiscal Loss Compensation, and Tunneling Incentive have a positive effect on Tax Avoidance, Institutional Ownership cannot moderate Capital Intensity on Tax Avoidance, and Institutional Ownership can moderate Fiscal Loss Compensation and Tunneling Incentive on Tax Avoidance.
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.
The Influence Of Good Corporate Governance on Earnings Quality Frischa Angelietha Yosvhin Prihantoro; 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.v6i2.1303

Abstract

Earnings quality is the extent to which a company presents accurate earnings information to predict its performance. Earnings quality is a crucial aspect in ensuring that financial statements reflect the company's true condition. Several indicators are used to measure earnings quality, including good corporate governance, proxied by managerial ownership, institutional ownership, independent commissioners, and the audit committee. This study aims to determine the effect of good corporate governance on earnings quality. The population was infrastructure companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This quantitative study utilized secondary data, including annual reports and audited financial statements. The sampling technique used was purposive sampling, with a sample size of 62 for the 2022-2024 period. Data analysis used multiple linear regression analysis using IBM SPSS version 27 for Windows. The results indicate that the audit committee influences earnings quality. Meanwhile, managerial ownership, institutional ownership, and independent commissioners do not.
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.
Pengaruh Kemudahan Investasi Digital, Literasi Keuangan, Fear Out of Missing Out (FOMO) dan Overconfidence Terhadap Keputusan Investasi Mahasiswa Gen Z Novi Rahma Diana; Fatchan Achyani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2279

Abstract

Penelitian ini bertujuan menganalisis pengaruh kemudahan investasi digital, literasi keuangan, Fear of Missing Out (FOMO), dan Overconfidence terhadap keputusan investasi mahasiswa Generasi Z di Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner daring. Populasi penelitian mencakup mahasiswa Gen Z berusia 18–25 tahun yang pernah atau sedang melakukan investasi, dengan sampel purposive sebanyak 175 responden (Hair et al., 2010). Variabel dependen, keputusan investasi, diukur melalui indikator pengetahuan investasi, analisis informasi, pengambilan keputusan logis, dan pertimbangan waktu, sedangkan variabel independen meliputi kemudahan investasi digital, literasi keuangan, FOMO, dan Overconfidence. Analisis data menggunakan PLS-SEM dengan SmartPLS 3.0 untuk menguji hubungan kausal antar konstruk laten dan menguji hipotesis dengan bootstrapping. Hasil penelitian menunjukkan bahwa kemudahan investasi digital, FOMO, dan Overconfidence berpengaruh positif signifikan terhadap keputusan investasi, sedangkan literasi keuangan tidak berpengaruh signifikan. Keempat variabel tersebut secara bersama-sama menjelaskan 24,8% variasi keputusan investasi mahasiswa Gen Z. Temuan ini memberikan implikasi bahwa pengembangan platform investasi digital perlu disertai pengelolaan aspek psikologis investor muda agar keputusan investasi lebih rasional, serta menjadi bahan pertimbangan bagi lembaga pendidikan dan regulator dalam merancang strategi edukasi dan perlindungan investor Generasi Z.
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