Fatchan Achyani
YOU?
Author Swipe
View article: Islamic governance and ethical framework of Islamic banks with respect to financial performance: Evidence from QISMUT countries
Islamic governance and ethical framework of Islamic banks with respect to financial performance: Evidence from QISMUT countries Open
Type of the article: Research Article AbstractThis paper empirically analyzes the influence of the Shariah Supervisory Board (SSB) and its characteristics on the disclosure of the Islamic Corporate Ethical Identity (ICEI) among 42 Islamic …
View article: Virtue and valor: Examining how ethical leadership and moral reasoning propel whistleblowing intentions
Virtue and valor: Examining how ethical leadership and moral reasoning propel whistleblowing intentions Open
Type of the article: Research Article AbstractWhistleblowing plays a critical role in fraud detection, especially in organizations where fraudulent activities can severely undermine performance and trust. This study, conducted at Universit…
View article: PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, DETEKSI DAN KUALITAS PELAYANAN TERHADAP ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)
PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, DETEKSI DAN KUALITAS PELAYANAN TERHADAP ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Open
This study aims to analyze the influence of fairness, tax system, discrimination, detection, and service quality on tax evasion based on accounting students' perceptions. A quantitative approach with a positivism paradigm was used, employi…
View article: Pengaruh Intellectual Capital, Efisiensi Operasional, Profitabilitas dan Good Corporate Governance Terhadap Nilai Perusahaan
Pengaruh Intellectual Capital, Efisiensi Operasional, Profitabilitas dan Good Corporate Governance Terhadap Nilai Perusahaan Open
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 perio…
View article: Pengaruh Profitabilitas, Solvabilitas Dan Auditor Switching Terhadap Audit Delay Dengan Umur Perusahaan Sebagai Variabel Moderasi
Pengaruh Profitabilitas, Solvabilitas Dan Auditor Switching Terhadap Audit Delay Dengan Umur Perusahaan Sebagai Variabel Moderasi Open
This study aims to analyze the effect of profitability, solvency, and auditor switching on audit delay with firm age as a moderating variable. A quantitative approach was employed using secondary data derived from audited financial reports…
View article: The Effect of Accounting Conservatism and Cash Flow on Cash Holding with Information Asymmetry as a Moderating Variable
The Effect of Accounting Conservatism and Cash Flow on Cash Holding with Information Asymmetry as a Moderating Variable Open
Cash is an asset that plays an important role in the running of a company's operational activities. Cash holding is the amount of cash and cash equivalents held by a company to meet operational needs, investments, and other sudden needs. C…
View article: Accounting Students' Perception of Love of Money, Machiavellian, Religiosity, and Taxation Understanding Towards Tax Evasion
Accounting Students' Perception of Love of Money, Machiavellian, Religiosity, and Taxation Understanding Towards Tax Evasion Open
This study investigates the psychological and ethical determinants of tax evasion by analyzing the effects of Love of Money, Machiavellianism, Religiosity, and Tax Knowledge among undergraduate accounting students. While the use of a quant…
View article: Model Determining the Success of Sustainability Report Disclosure in Indonesia
Model Determining the Success of Sustainability Report Disclosure in Indonesia Open
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 …
View article: Pengaruh Gaya Kepemimpinan Transformasional, Sistem Pengendalian Internal, Budaya Organisasi dan Kecerdasan Emosional pada Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sragen
Pengaruh Gaya Kepemimpinan Transformasional, Sistem Pengendalian Internal, Budaya Organisasi dan Kecerdasan Emosional pada Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sragen Open
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 quan…
View article: Readability in Sustainability and Annual Reports: Does It Affect Asymmetry Information and Firm Value?
Readability in Sustainability and Annual Reports: Does It Affect Asymmetry Information and Firm Value? Open
This study examines the effects of sustainability and annual report readability on information asymmetry and firm value in high-profile industries. Using multiple regression analysis on 217 high-profile firms listed on the Indonesian Stock…
View article: Pengaruh Konservatisme Akuntansi, Pengukuran Akuntansi, Pengungkapan Modal Sosial, dan Kualitas Informasi Akuntansi Terhadap Tanggung Jawab Sosial Perusahaan
Pengaruh Konservatisme Akuntansi, Pengukuran Akuntansi, Pengungkapan Modal Sosial, dan Kualitas Informasi Akuntansi Terhadap Tanggung Jawab Sosial Perusahaan Open
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 eco…
View article: Pengaruh Fee Audit, Ukuran Kap, Spesialisasi Auditor, dan Workload Terhadap Kualitas Audit
Pengaruh Fee Audit, Ukuran Kap, Spesialisasi Auditor, dan Workload Terhadap Kualitas Audit Open
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 rese…
View article: Analisis Faktor - Faktor yang Mempengaruhi Financial Statement Fraud pada Perusahaan Bank Syariah Indonesia: Studi Kasus pada Perusahaan Bank Syariah yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
Analisis Faktor - Faktor yang Mempengaruhi Financial Statement Fraud pada Perusahaan Bank Syariah Indonesia: Studi Kasus pada Perusahaan Bank Syariah yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023 Open
This study aims to determine the analysis of the analysis of factors that affect the financial statement fraud in the company of bank syariah indonesia quantitative research. The population that was the focus of this study was all Indonesi…
View article: Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Umur Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting
Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Umur Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting Open
This study aims to analyze the influence of financial performance, environmental performance, company age, and Islamic Governance Score on the disclosure of Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is an index of corp…
View article: Pengaruh Penghindaran Pajak, Agresivitas Pajak, Risiko Pajak, dan Manajemen Laba Terhadap Risiko Perusahaan
Pengaruh Penghindaran Pajak, Agresivitas Pajak, Risiko Pajak, dan Manajemen Laba Terhadap Risiko Perusahaan Open
Tax avoidance and tax aggressiveness are actions to reduce and manipulate the tax burden. This action is taken by many managers to maintain a good image of the company's financial statements. The existence of this tax avoidance and aggress…
View article: The Effects Of Transformational Leadership, Power Distance, Communication, and Followership On Employee Decision Making
The Effects Of Transformational Leadership, Power Distance, Communication, and Followership On Employee Decision Making Open
This study aims to determine the effect of transformational leadership, power distance, communication and followership on employee decision making. The type of research used in this study is research with a quantitative approach. Populatio…
View article: The Influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable
The Influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable Open
The capital market is a market that acts as a mediator between investors, companies and government institutions in offering various long-term financial securities. With the aim of generating income, investors utilize the capital market as …
View article: Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Berinvestasi
Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Berinvestasi Open
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 Universit…
View article: Indonesian Bus Stations: Mixed-Use, Government Capital Funding, and Its Determinants and Impact
Indonesian Bus Stations: Mixed-Use, Government Capital Funding, and Its Determinants and Impact Open
The main issues of this research are the determinants and impact of the government capital funding on mixed-use bus station. These issues raise research objectives about the definition of mixed-use bus station, the determinants of governme…
View article: Determinants of Audit Quality in Manufacturing Companies in Indonesia
Determinants of Audit Quality in Manufacturing Companies in Indonesia Open
This study was conducted to determine the effect of audit fees, audit tenure, client size, auditor rotation, gender of the audit committee chairman, expertise of the audit committee chairman, education of the audit committee chairman and t…
View article: Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance
Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance Open
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 man…
View article: Pengaruh Kualitas Pelayanan, Kualitas Produk, Nilai Pelanggan, dan Bagi Hasil terhadap Kepuasan Anggota: Studi pada Koperasi Syariah Binama Weleri
Pengaruh Kualitas Pelayanan, Kualitas Produk, Nilai Pelanggan, dan Bagi Hasil terhadap Kepuasan Anggota: Studi pada Koperasi Syariah Binama Weleri Open
This study aims to determine the effect of service quality, product quality, customer value and profit sharing on member satisfaction at Binama Islamic Cooperative, weleri branch. This type of research is quantitative. The data source is o…
View article: Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?
Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? Open
This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the …
View article: Factors Affecting Firm Performance: DER as Intervening Variable
Factors Affecting Firm Performance: DER as Intervening Variable Open
This study aims to analyze the effect of tangibility, growth opportunity, firm age and capital structure on firm performance with capital structure as intervening variables in manufacturing companies in the sub-sector of goods and consumpt…
View article: Factors Affecting Firm Performance: DER as Intervening Variable
Factors Affecting Firm Performance: DER as Intervening Variable Open
This study aims to analyze the effect of tangibility, growth opportunity, firm age and capital structure on firm performance with capital structure as intervening variables in manufacturing companies in the sub-sector of goods and consumpt…
View article: The Effect of Risk Preference on Students' Interest in Investing in Sharia Products in the Capital Market: Application of Theory of Planned Behavior
The Effect of Risk Preference on Students' Interest in Investing in Sharia Products in the Capital Market: Application of Theory of Planned Behavior Open
This study aims to determine the effect of attitudes, subjective norms, and behavioral control on interest in investing in sharia products in the capital market. The author also adds one other variable that might influence interest in inve…
View article: The Effect of Fiscal Decentralization, Accessibility of Financial Reports, Regional Financial Management, and Local Government Performance on Regional Financial Report Accountability with Internal Control System as A Moderating Variable
The Effect of Fiscal Decentralization, Accessibility of Financial Reports, Regional Financial Management, and Local Government Performance on Regional Financial Report Accountability with Internal Control System as A Moderating Variable Open
: Accountability of regional financial reports is very important for local governments to be able to account for their activities in terms of managing their respective resources. Therefore, accountability is something that must be achieved…
View article: The Role of Good Corporate Governance in the Relationship between Investment Decisions, Funding Decisions, and Dividend Policy on Firm Value
The Role of Good Corporate Governance in the Relationship between Investment Decisions, Funding Decisions, and Dividend Policy on Firm Value Open
This study aims to examine the effect of investment decisions, funding decisions, and dividend policies on firm value with good corporate governance as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchang…
View article: Determinant Analysis of Fraudulent Financial Statements in Perspective of Fraud Hexagon Theory and Covid-19 (Empirical Study of Manufacturing Companies in the Goods and Consumption Sector Listed on the IDX in 2018-2021)
Determinant Analysis of Fraudulent Financial Statements in Perspective of Fraud Hexagon Theory and Covid-19 (Empirical Study of Manufacturing Companies in the Goods and Consumption Sector Listed on the IDX in 2018-2021) Open
According to Statement of Financial Accounting (SFAC) No. 1, users of financial statements have a considerable worry regarding profit information in the company's financial statements when evaluating performance and the company's earning p…
View article: Effect of Capital Intensity, Thin Capitalization, Transfer Pricing, Profitability and Sales Growth on Tax Aggressiveness
Effect of Capital Intensity, Thin Capitalization, Transfer Pricing, Profitability and Sales Growth on Tax Aggressiveness Open
This study aims to analyze the effect of capital intensity, thin capitalization, transfer pricing, profitability, and sales growth on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange…