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PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Fatchan, Ilham Nuryana; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website Â www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasnât a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Fatchan, Ilham Nuryana; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1954

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website Â www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasnât a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

LOCAL TAX REVENUE BEFORE AND AFTER THE IMPLEMENTATION OF ONLINE LOCAL TAX MONITORING TO INCREASE THE LOCAL GOVERNMENT REVENUE (PAD) OF SURAKARTA Aris, Muhammad Abdul; Wijayanti, Arlinda; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City's Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004 0.05, 0.002 0.05, and 0.002 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.

The Intention To Blow The Whistle : Testing The Correlation Between Ethical Leadership And Retaliation In The Organization Fatchan, Ilham Nuryana; Alfalisyado, Alfalisyado; Randikaparsa, Irawan; Fatchan, Fuad Hudaya
Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i3.1027

This research helps explain the factors that influence a person's intention to do whistleblowing. This study examines the effect of retaliation (the treatment of revenge) and ethical leadership on the whistleblowing decisions of postgraduate students with masters of accounting at universities in Central Java. The novelty of our study is First, we fill in gaps in previous studies using students as the population; most studies use employees (such as auditors) as the main population.This study is considered to be the first micro-level analytical research in the area. Second, answering whether the ethical principles possessed by superiors influence employees to do whistleblowing. Questionnaires were administered privately, and respondents were convinced of retaliation, value orientation and whistleblowing intentions for data confidentiality and the anonymity of the respondent's identity. Testing the data in the study used the Partial Least Square (PLS) analysis tool.The primary research data used in the research were obtained through questionnaires. The results of the study show that: (1) Ethical Leadership has a positive and significant effect on the intention to do whistleblowing; (2) Retaliation or the threat of retaliation has a negative and significant effect on a person's intention to carry out a whistleblowing.

Local Tax Revenue Before and After the Implementation of Online Local Tax Monitoring to Increase the Local Government Revenue (PAD) of Surakarta Aris, Muhammad Abdul; Wijayanti, Arlinda; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City’s Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004< 0.05, 0.002< 0.05, and 0.002< 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.

The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) Fauzan, F; Arsanti, Pingkhan Mutia Dewi; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16126

This study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research was designed using quantitative research. The data used in this study were obtained from the website www.idx. co.id and the company’s financial statements. The sampling technique used purposive sampling and obtained a sample of 60 data samples during the 4-year observation period. After the data experienced outliers as much as 10 data so that the total sample studied decreased to 50 data. The collected sample data were analyzed using the SPSS version 25 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicated that research with managerial ownership variables, board of director size and institutional ownership had a significant effect on tax avoidance. Meanwhile, the financial distress variable, the size of the independent board of commissioners and the audit committee had no significant effect on tax avoidance.

Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Berinvestasi Fatchan, Ilham Nuryana; Fatchan, Fuad Hudaya; Achyani, Fatchan; Wardana, Candra Kusuma; Kholillulloh, Fajar
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.941

This study aims to examine the influence of capital market training, financial literacy, research benefits, and research motivation on the investment interest of students from the Faculty of Economics and Business at Muhammadiyah University of Surakarta. Data were collected using a questionnaire through purposive sampling, with 86 respondents. The research employed validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. Findings from the t-test indicate that capital market training, financial literacy, investment benefits, and investment motivation significantly affect the investment interest of students in the Faculty of Economics and Business at Muhammadiyah University of Surakarta.

Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.

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