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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Proceeding of National Conference on Accounting & Finance JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Fortunate Business Review Jurnal Akuntansi

Hastutie Noor Andriati

Universitas Cenderawasih

Author-ID : 227900

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN Ramadhan S.S Manafe; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.

PENGARUH TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Safitri Putri Anjasari; Hastutie Noor Andriati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 2 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This research aimed to examine the influence of corporate governance and environmental performance to firm value. Corporate governance was identified by the proportion of institusionalÂ ownership, the proportion of independent commissioner board, and number of audit committee. Firm value was proxied by Tobinâ€™s Q (market-based financial performance), while environmental performance was measured by PROPER issued by the Indonesian State Ministry of Environmental. The study used 72 sample from a population of 152 manufacturing companies listed on Indonesian Stock Exchange in the period of 2013-2015. The sample was determined by using purposiveÂ sampling. The results showed that corporate governance mechanisms proxied by the proportion of independent commissioner board, and proportion of institusional ownership had effect on firmÂ value, while the number of audit committee, and results proved nothing effect on firm value.Keywords: Corporate governance, environmental performance, firm value.

PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE (Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Marselina Inggrid Duwu; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January 1, 2018 in agricultural firms in Indonesia. Factors used include biological asset intensity, firm size, ownership concentration, KAP type, and profitability. Measurement of biological asset disclosure using content analysis. There are 40 items to detect the level of biological asset disclosure.Thepopulation of this study is all financial data of agricultural companies listed on the BEI period 2012-2016. Sampling method used in this research is purposive sampling method. The total samples usedin this study were 53 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate thatbiological asset intensity and firm size have an effect on biological asset disclosure, while ownership concentration, KAP type, and profitability have no effect on biological asset disclosure

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019) Fushy Dian Shantika Rumsawir; Paulus K. Allolayuk; Hastutie N. Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to test whether the above factors affect the quality of profit. This research was conducted on property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange. This study also uses quantitative approach with research year from 2014 to 2019. Financial report data obtained through access to www.idx.co.id using purposive sampling method, so obtained 48 samples. The analysis method used is multiple linear regression analysis, with the help of IBM SPSS 21 program.This study used a constant value (α) of 5%. Based on the results of the study, the size of the company had a significant effect with a significant value of 0.001. While leverage, liquidity, managerial ownership and institutional ownership had no significant effect with a significant value of 0.051; 0,947; 0.414 and 0.594 and simultaneously, leverage, company size, managerial ownership and institutional ownership significantly affect the quality of profit.

PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura) Marice Waroi; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) Ike Nur Irianti; Paulus Kombo Allo Layuk; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to obtain empirical evidence on the analysis of factors influencing The disclosure of Corporate social responsibility in manufacturing companies in Indonesia. Factors used include Size, Profitability, Leverage, and age of the company. Measurement of the corporate social responsibility disclosure Using the Global REPORTING Initiative (GRI). There are 79 items to detect the level of disclosure of corporate social responsibility. The population of this research is all the financial data of manufacturing companies listed on IDX period 2014-2018. The sample determination method used in this study is the purposive sampling method. The samples used in this research are all manufacturing companies that publish annual and financial reports during the observation period. Total sample used in this study as much as 40 companies. The data used is secondary data from IDX. The analytical techniques used are multiple linear regression analyses.The results of this study showed that the company size affects the disclosure of corporate social responsibility, while profitability, leverage, and the company's age do not affect the disclosure ofcorporate social responsibility.

FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) PADA INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Elita W. R. Br Aritonang; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The transactions risk of international trading is occur by the risk of fluctuations in the foreign exchange rates. This unexpected changes in the value of foreign currency can have a significant impact on the companies, therefore companies need to perform risk managements which one of them is by performing hedging derivatives. The main purpose of this research is to test and prove empirically an issue related to the influence of Growth Oppotunity, Leverage, Firm size, LiquidityCash Ratio and Current Ratio to the probability of hedging decision making activity. The population in this study is a group of companies that listed on the Indonesia Stock Exchange (BEI) between period of 2011 and 2015. The sample in this study was attained by conducting a purposive sampling method with approximatelly 33 companies were obtained and used as sample for this research. While, several variables that used in this study including Growth Opportunity, Leverage,Firm Size, Likuidity Cash Ratio and Current Ratio. A logistic regresion analysis was used as an analytical tool in this research. Based on the results of logistic regression analysis shows that the Variable of Growth Opportunity, Leverage, Current Ratio have negatively affected the probability of decision making in hedging. While the variable of Firm Size and Cash Ratio have positively affected the probability of decision making in hedging

PENGARUH KARAKTERISTIK PERUSAHAAN DAN PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Futry Dwi Jayanti; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to provide empirical evidence about the effect of company size, listing age, capital adequacy ratio, non-performing loans and profitability on voluntary disclosure. This study uses the independent variable size of the company, age of listing, capital adequacy ratio (CAR), non-performing loan (NPL) and profitability and the dependent variable is voluntary disclosure. The sample used in this study is the annual report of banking companies registered in 2015-2018 on the Indonesia Stock Exchange. Select 30 banking companies with purposive sampling. Data collection techniques are documentation, book reviews and literature. And the data analysis technique is multiple linear regression, which consists of descriptive statistical analysis, classic assumption test: normality, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing. The results of the analysis show that all independent variables have a simultaneous significant influence on the level of completeness of voluntary disclosure. Then, company size, listing age significantly affect the level of completeness of voluntary disclosure. Conversely, the capital adequacy ratio (CAR), non-performing loan (NPL) and profitability do not have a significant effect on the level of completeness of voluntary disclosure.

ENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL, DIVIDEN, PERTUMBUHAN PERUSAHAAN, FREE CASH FLOW DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN Hastutie Noor Andriati; Rouli Simbolon
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 2 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

The purpose of this study was to investigate the managerial ownership, institutional ownership, dividends, growth, free cash flow and profitability of the company's debt policy. ThisÂ study uses a quantitative approach to the study population are companies that belong to the nonfinancial sector listedÂ in IndonesiaÂ StockÂ ExchangeÂ inÂ 2012, 2013, 2014 and 2015.Â Of the company's 523 population, 31sampel obtained by purposive sampling method. The Â results showed that partially managerial ownership, profitability, and free cash flow influence onÂ the policy of corporate debt. Meanwhile, institutional ownership, dividend and firm growth policy does not have infuence the company's debts. In this study the researchers conducted additional tests that different test against corporateÂ debt policy is proxied by DER (Debt to Equity Ratio), which is to see whether there is a difference between the debt policy in the company's service sector companies manufacturing sector. Different test results indicate that there is no difference between the debt policy of manufacturing companies and service companies.Kata kunci: Debt Ratio, insider ownership, institutional ownership, dividend, firm growth, profitability, free cash flow.

Analisis Pengaruh Tingkat Laba Bersih Dan Ukuran Perusahaan Terhadap Koefisien Respon Laba Dian Pilinaung; Hastutie Andriati; Pascalina Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This research aims to test and analyze empirically the effect of the level of net income and company size on the earnings response coefficient of the empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. This study uses a quantitative approach with the research population, namely companies included in the research. in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017 and 2018. Financial report data can be obtained through access to www.idx.co.id. The population in this study were 163 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 44 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, the level of net income has a significant effect on the earnings response coefficient with a significant value of 0.022. Meanwhile, company size has no significant effect on the earnings response coefficient with a significant value of 0.970. Keywords: level of net income; firm size; earnings response coefficient. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris adanya pengaruh tingkat laba bersih dan ukuran perusahaan terhadap koefisien respon laba studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 163 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 44 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini tingkat laba bersih berpengaruh signifikan terhadap koefisien respn laba dengan nilai signifikan sebesar 0,022. Sedangkan ukuran perusahaan tidak bepengaruh signifikan terhadap koefisien respon laba dengan nilai signifikan sebesar 0,970. Kata Kunci : Tingkat laba bersih; Ukuran perusahaan; Koefisien respon laba.

Co-Authors Aaron M. A. Simanjuntak Anita Oktaviani Atmadja, Soesilawati Soema Cornelia Desiana Matani Dian Pilinaung Elita W. R. Br Aritonang Fransiska Federika Kandami Fushy Dian Shantika Rumsawir Futry Dwi Jayanti Ike Nur Irianti IRENE NATALIA Kurniawan Patma Marice Waroi Mariolin Ance Sanggenafa Marselina Inggrid Duwu Maylen P. Kambuaya Otniel Safkaur Pangayow, Bill J.C Pascalina V. S Sesa Patabang, Angeliano Patrio Paulus K. Allo Layuk Ramadhan S.S Manafe Rouli Simbolon Rudiawie Larasati Safitri Putri Anjasari Sherina Baguna Situmorang, Bornok Sylvia Christina Daat Yunita Christy

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