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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Krisna: Kumpulan Riset Akuntansi Media Ekonomi dan Manajemen Jurnal Ekonomi dan Bisnis SEEIJ (Social Economics and Ecology International Journal) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Perspektif Akuntansi Jurnal Manajemen Maranatha
Hans Hananto Andreas
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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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

Abstract

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.
Cash Flow, Board Independence, Financial Distress in State-Owned Enterprises (SOE) Companies in Indonesia Hans Hananto Andreas
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

Abstract

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.
THE ROLE OF CAPITAL STRUCTURE IN MODERATING LIQUIDITY, PROFITABILITY AND FIRM SIZE Berta Shania Ayu Wulandari; Hans Hananto Andreas
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): 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.17.1.2025.30-42

Abstract

This study aims to determine the effect of liquidity, profitability, and company size on firm value by using capital structure as a moderating variable. This study uses a quantitative method with a research sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) using 143 company samples in the 2021-2023 period. The research methods used are panel data regression, multiple regression analysis, and moderation regression analysis. This study proves that liquidity and company size have a negative effect, while profitability has a positive effect on firm value. Capital structure does not moderate the relationship between liquidity and firm size on firm value. However, capital structure is stated to be able to weaken the relationship of profitability to firm value. Keyword: Liquidity, Profitability, Firm Size, Firm Value, Capital Structure
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

Abstract

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.
Co-Authors Albert Ardeni Alvelino Syahputra Wibowo Berta Shania Ayu Wulandari Chang, Ming Lei Delima Elisabeth Hari Sunarto Hari Sunarto, Hari Laksono Trisnantoro MARWATA, MARWATA Marwati Marwati Mochammad Imron Awalludin Naufal Dwinanda Narra Putra Paskah Ika Nugroho Permata Sari, Intan Ayu Purwoko, Agus Putri, Magdalena Lisanti Raden Mohamad Herdian Bhakti Robiyanto Sabakodi, Marijka Yuliantini Tingginehe, Stasya M. Winda Tri Mulyani Yuliawati Yunita Putri Utami