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All Journal Jurnal Manajemen Teknologi Kinerja Journal of Education and Learning (EduLearn) Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Infra Business Accounting Review Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Binus Business Review Indonesian Journal of Sustainability Accounting and Management Asia-Pacific Management and Business Application AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Manajemen Pemasaran International Journal of Social Science and Business Petra International journal of Business Studies (IJBS) Humaniora JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research International Journal of Business Economics (IJBE) Jurnal Abdimas Sangkabira Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy Indonesian Journal of Sustainability Accounting and Management International Journal of Financial and Investment Studies Ekuitas Jurnal Pnedidikan Ekonomi International Research Journal of Business Studies
Saarce Elsye Hatane
Accounting Department Universitas Kristen Petra
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL INTERVENING Ricky Wijaya Shalim; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to examine the affect of corporate governance to earning management with capital structure as an intervening variable. The sample used in this study comprised of corporations within trade and service sectors (whole-sale and retail sub-sectors) in Indonesia Stock Exchange (IDX) during 2010 to 2015. Data needed for this research is gathered from the 2010-2015 annual reports with a total of 115 observed reports. While the data analysis method used SPSS and WarpPLS software.              The results showed that there was a significant negative correlation between the board meeting and board size which was an indicator of corporate governance towards earning management. The result of research also showed that board size had significant negative affect to capital structure, board meeting had significant positive affect to capital structure, and capital structure had significant negative affect on earning management.
PENGARUH CENTRALIZATION TERHADAP INTELLECTUAL CAPITAL MELALUI IMPLEMENTASI ERP SEBAGAI VARIABEL MEDIASI Aloysius Richard Anthony; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to determine whether there was influence of centralization to intellectual capital through ERP implementation as the mediating variable. The population used in this study was companies in Indonesia that implements ERP system. The sample of this research was 36 companies in Indonesia that have implemented ERP system.Data analysis techniques used in this research was partial least square to describe the relationships among variables. The data processed by using WarpPLS 5.0. The results showed that centralization with ERP implementation had significant affect on intellectual capital in companies that implement ERP system in Indonesia.
PENGARUH BOARD STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Carine Jacqueline Hetharie; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence between board structure on value relevance of accounting information. Also this study examine indirect influence between board structure to value relevance of accounting information through intellectual capital disclosure as the mediating variable. The sample used in this study were 41 banks listed on Indonesia Stock Exchange starting from 2011-2016. The data processed by using WarpPLS software version 5.0.The result of this research found the positive effect of board structure on intellectual capital disclosure, the positive effect of board structure on value relevance of accounting information, the positive effect of intellectual capital disclosure on value relevance of accounting information. Intellectual capital disclosure successfully mediates the influence of board structure on value relevance of accounting information.
Pengaruh Intellectual Capital Disclosure Terhadap Profitabilitas Perusahaan Sektor Pariwisata Dan Perhotelan Di Indonesia Naomi Lamiki; Victoria Stephanie; Saarce Elsye Hatane
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to determine the effect of intellectual capital disclosure, company size, and Debtto Asset Ratio (DAR) on Return on Assets (ROA) in tourism and hospitality companies in Indonesia.The sample used in the study consisted of 31 tourism and hospitality companies listed on the IndonesiaStock Exchange (IDX) with a 5-year observation year spanning 2015 to 2019. Data processing uses Gretlsoftware. This study used a panel data regression analysis method. There are 3 independent variablesin this study with 1 dependent variable. The independent variables in this study are Intellectual CapitalDisclosure, Company Size, Debt to Asset Ratio. Dependent variable in this study is ROA. ICD ismeasured using the average result of three components of intellectual capital, namely human capital,structural capital, and relational capital. There are three hypotheses tested in this study. The results ofthe study found that intellectual capital disclosure had a significant positive effect on ROA. DAR has asignificant negative effect on ROA. Company size does not have a significant effect on ROA.
PENGARUH OWNERSHIP STRUCTURE TERHADAP FIRM PERFORMANCE MELALUI VOLUNTARY DISCLOSURE OF INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Vanesha Gladys Setyono; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of ownership structure as corporate governance mechanism on voluntary disclosure of intellectual capital and firm performance. In addition, this study also aimed to know the indirect influence of ownership structure on firm performance through voluntary disclosure of intellectual capital as mediating variable. The sample used in this research was 72 manufacturing companies listed on Indonesia Stock Exchange with observation year 2010-2015. The data were collected from the company's annual report and processed by using WarpPLS software version 5.0.The result showed that ownership structure had positive influence on voluntary disclosure of intellectual capital and firm performance and, positive influence of voluntary disclosure of intellectual capital on firm performance. In addition, the study also found that voluntary disclosure of intellectual capital was capable to mediate the influence of ownership structure on firm performance.
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN VALUE ADDED INTELLECTUAL COEFFICIENCY TERHADAP FIRM PERFORMANCE Brian Edbert Yonathan; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 This study aimed to examine the influence of intellectual capital disclosure and value added intellectual coefficiency on firm performance. This study used firm size, sales growth, and firm age as control variables. The sample consisted of 114 manufacture companies listed on Indonesia Stock Exchange during the period of 2010- 2015. The data was collected from annual reports, then analyzed using GRETL software.The result revealed that there was positive influence of intellectual capital disclosure and value added intellectual capital coefficient on firm performance. However this study failed to find the influence of sales growth on firm performance. Moreover, this study also revealed that there was positive inluence of firm size and firm age on firm performance.
PENGARUH INTERACTIVE CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Mozes Yoshua Bizaliel Mainake; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of Interactive Control System to Emplopyee-Oriented Measures, Employee-Oriented Measures to Customer-Oriented Measures, and Interactive Control System to Customer-Oriented Measures in go public manufactures in Surabaya. This study also examined the indirect and asignificant influence of Interactive Control System to Customer-Oriented Measures through Employee-Oriented Measures as interening variable in go public manufactures in Surabaya. This study used a quantitative approach, and the data obtained by distributing questionnaires to go public manufactures in Surabaya and processed by using smartPLS software. This study showed that there was positive significant relationship of Interactive Control System to Employee-Oriented Measures; Employee-Oriented Measures to Customer-Oriented Measures; and Interactive Control System to Customer-Oriented Measures in go public manufactures in Surabaya. Employee-Oriented Measures was adequate to become as intervening variable between Interactive Control System and Customer-Oriented Measures because the direct relationship between Interactive Control System and Customer-Oriented Measures was smaller relationship than the indirect relationship.
Pengaruh Penggunaan Information System Terhadap Competitive Advantage Melalui Intellectual Capital Pada Industri Perhotelan Di Jawa Timur Kevin Setiadi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of Information System to Intellectual Capital; Intellectual Capital to Competitive Advantage; and Information System to Competitive Advantage in hospitality industries in East Java. This study also examine the indirect and significant relationship of Information System to Competitive Advantage through Intellectual Capital as intervening variable in hospitality industries in East Java. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitality industries in East Java and processed by using smartPLS software. This study showed that there was positive and significant relationship of Information System to Intellectual Capital; Intellectual Capital to Competitive Advantage; and Information System to Competitive Advantage in hospitality industries in East Java. But, Intellectual Capital was inadequate to become as intervening variable between Information System and Competitive Advantage because the direct relationship between Information System and Competitive Advantage gave greater affect than if it was through Intellectual Capital.
PENGARUH HUMAN CAPITAL EFFICIENCY, RELATIONAL CAPITAL EFFICIENCY, CAPITAL EMPLOYED EFFICIENCY, DAN SITUASI KRISIS EKONOMI GLOBAL TERHADAP NON PERFORMING LOANS, PERUSAHAAN PERBANKAN DI INDONESIA TAHUN 2007-2015 Todo Tondi Betha Samosir; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to analyze the influence of Human Capital Efficiency, Relational Capital Efficiency, Capital Employed Efficiency, and Situation of economic crisis on Financial Performance measured by using Non Performing Loans. The population used in this study consisted of conventional banking companies. Sample was chosen by using purposive sampling method that obtained 11 banking companies in Indonesia.The hypothesis in this study was tested by using linear regression model. Simultaneous signification test ( F test), and partial signification (t test) with  = 10% were used to test the hypothesis in this study. The result of F test by using NPL showed HCE, RCE, CEE, and Situation of Economic Crisis had a significant influence on NPLThe result of t test partially showed that variables of HCE, CEE, and Situation of Economic Crisis had a significant influence on NPL. While RCE variable had no significant influence on NPL
ANALISA HUBUNGAN LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION DALAM MENINGKATKAN COMPETITIVE ADVANTAGE PADA HOTEL BINTANG TIGA, EMPAT, DAN LIMA DI JAWA TIMUR Fabiola Yoel; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence of leadership style to learning organization, learning organization to financial performance, and leadership style to competitive advantage at the three-star hotel, four-star hotel, and five-star hotel in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaire to three-star hotel until five-star hotel in East Java. The data that were obtained, then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to learning organization, learning organization to competitive advantage, leadership style to competitive advantage at the three-star hotel until five-star hotel in East Java. Learning organization couldn’t become as intervening variable to leadership style and competitive advantage because of the direct relationship between leadership style and competitive advantage gave bigger influence than through learning organization.
Co-Authors Abi Kresna Lienardi Aditya Ferryanto ALAN DARMASAPUTRA Alfonsis Claresta Alifia Ningrum Aloysius Richard Anthony Alvionita Stifanny Selan Amanda Wijaya Ang Kezia Christabel Ang Kezia Christabel Angela Irena Gunawan Angela Irena Gunawan Angeline Sugiarto Yusuf Angelique, Zefanya Metanoya Antonia, Aileen Jessica Antonia, Aileen Jessica Arie Widiharta Aristofer Austin Brian Edbert Yonathan Britney, Daniella Carine Jacqueline Hetharie Christabel, Ang Kezia Christella Jeaneva Eugenia Cindy Priscilia Junaidi Claresta, Alfonsis Claudia Jessica Cyndy Fransisca Cynthia Aggrean Cynthia Priskilla Handoyo Daniella Britney Daniella Britney Darmasaputra Alan Dautrey, Jean Dautrey, Jean Marc David Sasmita Debora Ratih Hartantri Devie Devie Devie, Devie Dewi Rembulan Diah Dharmayanti Diah Dharmayanti Dikky Wijaya Dio Adi Hendrawan Eden Victoria Eden Victoria Elenne Stefanie Kuanda Elisa Tjondro Elizabeth Cornelius Eranio Randy Eugenia Vanessa Rimba Evelyn Shintania Fabiola Yoel Fannie Felita Setiawan Felicia Jesslyn Setiono Felicia Oetomo Felicia Wiyono Felicitas Fanny Gunawan Fenia Agustin Gunawan Ferdian, Gabriele Nia Fifi Fifi Fifi Fransisca Soetanto Gabriele Nia Ferdian Gabriella Karuniajaya Hartono Gabronino, Rosalia T. Gabronino, Rosalia Taub Gisella Liemanto Lim Gomes I., Nadya Graciela Agustin Tandiono Handry Adhi Prawira Hatane Semuel Hendri Kwistianus Hendri Kwistianus Hervindra, Christoforus Hervindra, Christoforus Hervindra, Christoforus Hirawanto, Rafel Romero I Gusti Ayu Purnamawati I Gusti Ayu Purnamawati Inriani Yoseph Irene Melina Teguh Ivana Fredlina Kurniawan Jane Jacinda Maitri Firman Jean Dautrey Jean Marc Dautrey Jean-Marc Dautrey Jennifer Eugene Chandra Jennifer Eugene Chandra Jessica Hermawan Telim Jevilia Widyatama Joanna Edrea Ung Joanna Elizabeth Wijaya Joel Caesar Cornelius Jordi Layadi Josephine Bianca Indrawila Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Kana, Vera Radja Kennard Robby Yulianto Kethrine Aprilia Willianto Kevin Setiadi Lamiki, Naomi Liliana Megawati Sindhu Lisa Laiman Livia Febrina Lydia Natalia Funome Madeline Tjandra Marchelio Eka Cipta Lieantono Maria Agustin Maria Agustin Maria Brigitta Adriane Irianto Mariana Mariana Mariana Melinda Setiadi Melissa Wong Melissa Wong Melly Irna Natasya Hoetomo Mozes Yoshua Bizaliel Mainake Nadya Gomes I Naomi Lamiki Naomi Lamiki Natalia Ivana Halim Natasha Priscilla Yulianto Nathania Ayu Nugroho Oviliani Yenty Yuliana Patricia Tanjaya Patricia Tanjaya, Patricia Priskila Adiasih Priskila Adiasih Rachael Monica Salim Rafel Romero Hirawanto Regina Febby Revina Tjanlisan Ricky Wijaya Shalim Rina Pricelya Ibrahim Santoso, Sherlyn Septyna SANY Sastrawati, Waisiyana Setiawan, Fannie Felita Shendy Christyanto Silvia Rostianingsih Silvia Rostianingsih Sirapanji Olivia Stefanie Stella Sonbay Stefany Lia Jonathan Stella Wulan Pratama Stephanie Cynthia Djuali Stephanie Sugianto Stephanie Yunita Nathania Stephanie, Victoria Stifanny Christin Okhotan Susanna Susanna Susanna Suseno, Cynthia Ivana Sylvia Natasha Sinaga Todo Tondi Betha Samosir Tristan Nguyen Vanesha Gladys Setyono Vera Radja Kana Victoria Stephanie Victoria Stephanie Waisiyana Sastrawati Wijaya, Elizabeth Wijaya, Elizabeth Willy Wiyogo Yemima Yulia Yenni Mangoting Yenni Mangoting Yohanes Rudolf Benu Yonatan Tri Eka Putra Yuliana Tungabdi Yuliana Yuliana Yuliana Yurike Hamdani Zanderet’s, Christina