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All Journal Krisna: Kumpulan Riset Akuntansi Media Ekonomi dan Manajemen Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Perspektif Akuntansi Jurnal Manajemen Maranatha

Hans Hananto Andreas

Universitas Kristen Satya Wacana

Author-ID : 3811505

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 10 Documents Claim Missing Document

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Articles

Pengaruh Pengungkapan Sustainability Reporting terhadap Keuangan Perusahaan di Indonesia Permata Sari, Intan Ayu; Andreas, Hans Hananto
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sustainability reporting aspek ekonomi, lingkungan, dan sosial terhadap kinerja keuangan perusahaan manufaktur dan Jasa. Objek dari penelitian ini adalah perusahaan manufaktur dan jasa yang terdaftar di BEI pada tahun 2014-2016. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian yang diperoleh adalah secara parsial semua dimensi sustainability reporting yaitu kinerja ekonomi, kinerja lingkungan, dan kinerja sosial tidak berpengaruh terhadap kineja keuangan (ROA).

Konservatisme Akuntansi di Indonesia Hans Hananto Andreas; Albert Ardeni; Paskah Ika Nugroho
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to provide empirical evidence on the influence of company growth, profitability, and investment opportunity set (IOS) on the application of the accounting conservatism principles. We measure accounting conservatism using total accrual (earnings before extraordinary items + depreciation – cash flow from operation). We purposively select our sample of 114 manufacturing firms listed in the Indonesian Stock Exchange (IDX) in the years 2012-2013. After running the tests of classical assumptions, our multiple regression analysis partially shows that company growth, profitability, and investment opportunity set positively affect accounting conservatism.Abstrak Dalam penyajian laporan keuangan yang berkualitas, perusahaan dihadapkan oleh pertimbangan yang salah satunya adalah penerapan konservatisme akuntansi. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh company growth, profitability, dan investment opportunity set (IOS) terhadap penerapan prinsip konservatisme akuntansi. Konservatisme akuntansi dalam penelitian ini diukur menggunakan perhitungan total akrual. Total akrual adalah selisih antara laba sebelum extraordinary item ditambah dengan depresiasi dikurangi dengan arus kas operasi untuk mengetahui apakah perusahaan menggunakan konservatisme akuntansi tinggi atau rendah di dalam perusahaan. Sampel yang digunakan sebanyak 114 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) di tahun 2012 dan 2013. Metoda pemilihan sampel yang digunakan yaitu purposive sampling. Alat analisis yang digunakan untuk pengujian adalah regresi linier berganda yang sebelumnya harus lolos uji asumsi klasik. Hasil pengujian secara parsial menunjukkan company growth, profitability dan investment opportunity set berpengaruh positif signifikan terhadap konservatisme akuntansi.

Tanggung Jawab Sosial Perusahaan dari Sudut Pandang Teori Akuntansi Positif Yunita Putri Utami; Hans Hananto Andreas
Perspektif Akuntansi Vol 1 No 1 (2018)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to determine the effect of bonus plans, debt ratios, and political costs on the disclosure of corporate social responsibility listed on the Indonesia Stock Exchange in 2014-2016. Bonus plan is measured by return on assets (ROA), debt ratio is measured by debt to equity ratio (DER), political cost is measured by total company asset, while CSR disclosure is measured using GRI G4 standard. The sample was taken by purposive sampling method, with total sample of 288 companies. The bonus plans and political costs have a positive effect on corporate social responsibility disclosure, while the debt ratio has no effect.

Pengaruh Komponen RGEC Terhadap Perubahan Harga Saham Perbankan di BEI Tahun 2008-2017 Winda Tri Mulyani; Hans Hananto Andreas
Perspektif Akuntansi Vol 2 No 3 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini, bertujuan untuk mengetahui harga saham perbankan dengan melihat pengaruh dari tingkat kesehatannya diukur dengan metode RGEC yaitu Profil Risiko, Earning, Good Corporate Governance (GCG), dan Capital terhadap harga saham perusahaan perbankan di Bursa Efek Indonesia tahun 2008-2017. Penelitian ini menggunakan data sekunder. Metode analisis yang digunakan yaitu dengan analisis regresi berganda. Hasil penelitian menunjukkan secara simultan, harga saham perusahaan bank dipengaruhi oleh variabel-variabel independen LDR, Komisaris Independen, NIM, dan CAR secara signifikan. Sedangkan secara parsial, harga saham perusahaan bank dipengaruhi komisaris independen dan CAR secara negatif, NIM berpengaruh secara positif namun LDR tidak mempengaruhi harga saham.

Formulating Cryptocurrencies Dynamic Portfolio with Consumption Sectors’ Stocks Naufal Dwinanda Narra Putra; Robiyanto Robiyanto; Hans Hananto Andreas
Media Ekonomi dan Manajemen Vol 37, No 2 (2022): July 2022
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24856/mem.v37i2.2882

This study was conducted to analyze the performance of the portfolio formed with different asset classes. The instrument used is the consumption sector index with 5 cryptocurrencies. Does the formed portfolio have a better performance than the portfolio that is only formed from the consumption sector index. The type of data in this study uses secondary data in the form of a daily frequency time series with a research period from January 2019 to January 2021. The data in this study used quantitative data. Portfolio performance measurement in this study was measured using the ratio of Sharpe, Treynor, Jensen, Sortino, and Omega. Based on the results of the study, it shows that the performance of the consumption sector index portfolio that is hedged with cryptocurrency produces a higher rate of return in the period during the pandemic than in the period before the pandemic. However, there is 1 crypto that produces negative values in each ratio and research period, namely Tether. Overall, the results of this study can be concluded that adding cryptocurrency to the formation of a portfolio will get a better portfolio performance.

Pengaruh Literasi Keuangan Berbasis SAK EMKM Terhadap Kinerja dan Keberlangsungan Usaha Pada UMKM di Kota Salatiga Hans Hananto Andreas; Alvelino Syahputra Wibowo
Perspektif Akuntansi Vol 6 No 3 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i3.p22-38

Penelitian ini bertujuan untuk melihat pengaruh literasi keuangan terhadap kinerja dan keberlangsungan usaha pada UMKM di kota Salatiga. Literasi keuangan dapat memberikan informasi yang baik untuk meminimalkan keputusan yang salah dalam menjalankan usaha dalam mengatur kinerja dan mempertahankan keberlangsungan usaha. Penelitian menggunakan data primer dengan metode kuesioner dengan total 48 responden. Literasi keuangan berpengaruh positif terhadap kinerja usaha, literasi keuangan berpengaruh positif terhadap keberlangsungan usaha. Penelitian ini berdampak bagi UMKM, pemerintah dan masyarakat sekitar dimana UMKM yang memiliki perencanaan keuangan serta pengembangan usaha yang baik dapat meningkatkan nilai ekonomi daerah dan membuka lapangan pekerjaan.

Cash Flow, Board Independence, Financial Distress in State-Owned Enterprises (SOE) Companies in Indonesia Andreas, Hans Hananto
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.1-11

The purpose of this study was to investigate the impact of cash flow and board independence on financial distress in Indonesian state-owned corporations (BUMN). The sample in this study used 60 data from 20 state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The results of the cash flow research have no effect on financial distress, and board independence has no effect on financial distress. However, because BUMN is a government-owned company that is very closely connected to politics, using additional analysis in the form of political connections, it was found that political connections had an effect on financial distress. These findings show that the political connections that state-owned companies have can have a positive impact on the company, for example, in getting money loans from banks, tax discounts given by the DJP, preferential treatment in accepting contracts or projects from the government, or having ease in licensing. We suspect that this can reduce the chances of state-owned companies experiencing financial distress if they have political connections.

Corporate Social Responsibility dan Profitabilitas Hans Hananto Andreas; Usil Sis Sucahyo; Delima Elisabeth
Jurnal Manajemen Maranatha Vol 15 No 1 (2015)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v15i1.29

This study was conducted with the aim to examine the relationbetween corporate social responsibility with corporate profitability. Corporate social responsibility would be measured by the method of opportunity cost approach by using three other variables, which was: employee relations cost,community services cost and environmental awareness cost. While the profitability of the company was measured using return on assets ratio. This study used a mining company listed on Indonesia Stock Exchange in 2010-2013 as a research sample. The final sample in this study was 26 companies. Thisstudy would be tested by using descriptive statistical analysis and correlation analysis. The result of the study indicated that corporate social responsibility variables (employee relations cost, community services cost and environmentalawareness cost) related to profitability in mining companies.Keyword: corporate social responsibility, employee relations, community services, environmental awareness, and profitability

Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Tahun 2019-2022 Sabakodi, Marijka Yuliantini; Andreas, Hans Hananto
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1934

Capital structure and profitability are essential factors in business, where profitability serves as the primary indicator of a company's success. This research aims to examine the impact of capital structure on profitability in manufacturing companies before and after the COVID-19 pandemic, focusing on companies listed on the Indonesia Stock Exchange (IDX). The research methodology employed multiple linear regression analysis. The F-test results indicate an F-value of 53.817 with a significance level (P-value) of 0.000, which is smaller than ? = 0.05, indicating the suitability of the model used in this study. The adjusted R-squared (adjusted coefficient of determination) is 0.571. The t-test calculations show that the regression coefficient (X1) for Debt to Equity Ratio (DER) is 0.248, which is positively valued, with a significance level of 0.008, less than 0.050. The two-tailed P-value for the difference between ROA (Return on Assets) Before Pandemic and ROA After Pandemic is 0.110, which is greater than 0.05. Similarly, the two-tailed P-value for the difference between DER Before Pandemic and DER After Pandemic is 0.929, also greater than 0.05. In conclusion, Debt to Equity Ratio (DER) has a significantly positive impact on Profitability. Based on the ROA ratio, there is no significant difference in profitability (ROA) among Manufacturing Companies on the Indonesia Stock Exchange before and after the COVID-19 pandemic. Additionally, based on the DER ratio, there is no significant difference in the Debt to Equity Ratio (DER) among Manufacturing Companies on the Indonesia Stock Exchange before and after the COVID-19 pandemic.

Disclosure of sustainability report and accounting conservatism Putri, Magdalena Lisanti; Andreas, Hans Hananto; Chang, Ming Lei
Jurnal Ekonomi dan Bisnis Vol. 26 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i2.9454

Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of accounting conservatism. This study aims to provide empirical evidence of the effect of sustainability report disclosure on applying accounting conservatism principles. This study comprises manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017–2020. The number of samples used in this study was 74, based on the purposive sampling method. The data analysis method in this research is a quantitative analysis using panel data regression analysis with the Random Effect Model (REM). The results of this study indicate that disclosure of sustainability reports has a positive effect on accounting conservatism. This research's contribution is to help companies decide what their corporate responsibility efforts should prioritize. The companies should be more aware of the effects of accounting conservatism and different sustainability report disclosures.

Co-Authors Albert Ardeni Alvelino Syahputra Wibowo Chang, Ming Lei Delima Elisabeth Laksono Trisnantoro Naufal Dwinanda Narra Putra Paskah Ika Nugroho Permata Sari, Intan Ayu Putri, Magdalena Lisanti Raden Mohamad Herdian Bhakti Robiyanto Sabakodi, Marijka Yuliantini Winda Tri Mulyani Yunita Putri Utami

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