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Analisis Pengaruh Investasi, Likuiditas, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan terhadap Kebijakan Deviden Payout Ratio (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ) Damayanti, Susana; Achyani, Fatchan
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.3702

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DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) Byusi, Hafid; Achyani, Fatchan
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5552

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AbstractThis research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Achyani, Fatchan; Lestari, Susi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.8063

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This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono, Triyono; Achyani, Fatchan; Arfiansyah, Mufti Arief
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

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This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.
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

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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
DETERMINANTS OF THE QUALITY OF VILLAGE FINANCIAL STATEMENTS AND THE IMPLEMENTATION OF SISKEUDes AS A MEDIATION VARIABLES Trisnawati, Rina; Achyani, Fatchan; Ulifiati, Nur
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.v5i3.12814

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This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Effect of Free Cash Flow, Enterprise Risk Management Disclosure and Sustainability Report on Company Value With Corporate Governance as Moderating Variable Waly, Nur Aeni; Sasongko, Noer; Achyani, Fatchan
SENTRALISASI Vol 10, No 2 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i2.1314

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This study aims to analyze the effect of free cash flow, enterprise risk management disclosure, and sustainability report on the value of companies with good corporate governance as a moderating variable listed on the Jakarta Islamic Index companies during the 2015-2019 periods. The samples used were 57 companies in (JII) period 2015 – 2019. The data analysis method used is multiple regressions with the help of Spss 26 to analyze the moderating effect. The results of this analysis show that free cash flow has no effect on firm value, enterprise risk management disclosure does not affect firm value, sustainability report does not has an effect on firm value, and good corporate governance does not moderate the relationship between free cash flow and firm value, good corporate governance moderates the relationship between enterprise risk management disclosure on firm value, and good corporate governance does not affect firm value. moderation of the relationship between the sustainability report and the value of the company.
ANALISIS ASPEK RASIONAL DALAM PENGANGGARAN PUBLIK TERHADAP EFEKTIVITAS PENGIMPLEMENTASIAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH SURAKARTA Fatchan Achyani; Bayu Tri Cahya
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.248

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AbstractPenelitian ini bertujuan untuk mengetahui pengaruh aspek rasional yaitu sumber daya, informasi, dan orientasi tujuan terhadap implementasi efektivitas anggaran berbasis kinerja. Penerapan anggaran berbasis kinerja dimaksudkan agar dalam perencanaan, pelaksanaan, dan pertanggung iawaban anggaran,setiap institusi publik tidak hanya mempertanggung jawabkan input-nya semata tetapi juga harus mempertanggungjawabkan untuk apa dan berapa output dan hasil (outcome) yang diperoleh dari setiap dana yang dibelanjakan. Dari analisis regresi yang dilakukan dapat disimpulkan bahwa variabel sumberdaya dan informasi, terbukti mempengaruhi secara positif efektivitas implementasi anggaran berbasis kinerja pada pemerintah kota Surakarta.Kata kunci : Efektivitas Implementasi Anggaran Berbasis Kinerja, Sumber Daya, Informasi, Orientasi Tujuan
PERAN KUALITAS CORPORATE GOVERNANCE TERHADAP MODEL HUBUNGAN STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN DENGAN KINERJA PERUSAHAAN - Triyono; Fatchan Achyani
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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The paper aims to examine the role of the quality of corporate governance on relationshipownership structure, firm characteristic to performance and risk.  This research used companieswhich are listed on Indonesia Stock Exchange and included Indonesian Most Trusted Companiesin 2008 - 2012 as the samples. The sampling procedure used purposive sampling. The methodanalysis used multiple regressions.The results showed that the institutional ownership positivelyaffect  on the firm performance and negatively effects on risk.The company characteristics thatpositively affects on performance is liquidity, profitability, firm size, and the solvency negativelyaffect on performance. When associated with business risk, profitability and sales growthpositively effect on the risk and size of the company negatively affects on risk. The industry type  negatively affects on performance and positively effects on risk. The quality corporate positivelyeffects on performance, and negatively effects on risk but not significant. These findings suggestthat the quality of corporate governance is an incremental information and complementaryfunction relating to the performance and risk.The debate on the relation between companycharacteristic and a firm’s performance or risk  needs to take directly into account the role ofmoderation and/or mediation of the corporate governance. This paper promotes, as an aim forfuture research, a verification of the validity of this model.       Keywords : quality of corporate governance, ownership structure, firm characteristic,                                         performance, and risk
DETERMINASI KEPATUHAN MENUNAIKAN ZAKAT MAAL Fatchan Achyani; Imron Rosyadi
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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The objective of this research is to (i) identify some variables affecting compliance muzakki to throw zakat, infaq and shadaqoh ( ZIS ) and (ii) analyze optimization ZIS in strengthening community economic marginal in the research area. The analysis in this study was conducted witha descriptive-analytic approach, that describe and define the role and involvement or strategic community organizations Muhammadiyah in managing institutions amil ZIS on the very bottom of the organizational structure. The subject of this research is the PRM, the Muhammadiyah and the general public in Sukoharjo Regency. The Data that is required to achieve the objectives of this research is the primary data and secondary data obtained with the method of observation, in-depth interviews, and a search of official documents Muhammadiyah associated with the management of the institutions of the amil ZIS. Results of the first year of research further developed to produce ZIS-based management model of development branch of Muhammadiyah. data analysis with the method of focus group discussions (FGD), critical-analytical and interactive-analytic Based on the testing of regression, found that society accepter zis ( mustahik ) have not received optimal benefit because the capital exerted by institutions of amil and zakat ( laz ) has not been able to raiserevenue mustahik.While the result of the regression logistics in testing discovered that compliance or non-compliance Zakah is affected by variable commitment to the teaching of islam, orientation living infinite-dimensional akhirat, transcendental, pruden against a risk and the perception onjustice zakat.Keyword: zakah compliance; ZIS optimalization; development model