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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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 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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ANALISA PENGARUH CORPORATE IMAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI SURABAYA Aditya Ferryanto; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

   The purpose of this study was to examine or test the affect of corporate image on financial performance through customer’s satisfaction as the intervening variable on bank companies in Surabaya. Sample of this study was 35 bank companies in Surabaya. Data were collected by distributing questionnaire to the consumen and got from Bursa Efek Indonesia. This study used path modeling analysis technique with PLS tools. Results showed that there were positive and significant affect of corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on financial performance, and also positive and significant affect of corporate image on financial performance on bank companies in Surabaya.
Pengaruh Working Capital Management Days Dan Corporate Governance Terhadap Firm Value Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Gisella Liemanto Lim; Saarce Elsye Hatane
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence between Working Capital Management and Corporate Governance Disclosure toward Firm Value and also to determine the indirect effect of the influence of Firm Size and Leverage on Firm Value ac Control Variable. The samples used in this research were 30 manufacturing companies listed in Indonesia Stock Exchange starting from 2014-2018. Data processed by using GRETL software version 5.0.       The results of the research found the positive influence between Inventory Days, External Audit and Non-Audit Services and Transparency with Firm Value. There was also a negative influence between Account Receivable days and Structure of the Board and Management on Firm Value. The results also found there is no influence between Account Payable Days and Ownership Structure on Firm Value.
Analisa Pengaruh Corporate Governance Terhadap Praktik Earnings Management Waisiyana Sastrawati; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research on the  affect of corporate governance to earning management had been done previously with inconsistent results. Nevertheless, there were no research about corporate governance which was measured by its internal mechanism, specifically the effect of board structure on earning management. This study aimed to examine the affect of corporate governance (board composition, board meeting and board size) on earning management.Board composition is the percentage of non-executive directors in board, board meeting is the number of meeting attended by board annually and board size is the number of members in board of directors. On this study also involved two control variables of  firm size and return on assets (ROA). This study was done on companies in consumer goods and trade sectors listed in Indonesia Stock Exchange (IDX) during the period of  2011-2015 with the sample of 251 observation. The results showed that board composition and board size had  negative influence on earning management, while board meeting had no influence on earning management. As for the control variables, firm size had no influence on earning management while ROA had positive influence on earning management.
ANALISA PENGARUH BRAND EQUITY TERHADAP KINERJA KEUANGAN INDUSTRY RETAIL DI SURABAYA Eranio Randy; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to determine the affect on the financial performance of brand equity and use customer satisfaction as an intervening variable. This study was conducted using questionnaires, the research sample 35 retail companies located in Surabaya,. This study aimed to determine the extent of influence the Brand Equity Performance Fianancial retail companies. The survey results revealed that, Brand Equity significant positive affect on Financial Performance direct and significant negative indirect relationship with Customer Satisfaction as an intervening variable.
Pengaruh Leadership Style, Information System dan Competitive Advantage Pada Bisnis Perhotelan di Jawa Timur Joanna Edrea Ung; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

With the development of the tourism industry in East Java, the tourists, both local and foreign come to visit more. Along with these developments, the hospitality industry also is growing in relation to tourism in East Java. As the rapid development of the hospitality industry in East Java, the need to understand more about how to keep the hospitality industry innovation facing its own development in order to provide better service to customers, employees satisfaction and the progress of the hotel itself to appear as leader in the competitive hospitality industry.This study aims to determine the effect of Leadership Style to Competitive advantage through Information system in hotels with 3, 4 and 5 star in East Java. The method used in connection with this research is quantitative. Data obtained by distributing questionnaires to 3, 4 and 5 star hotels in East Java. Respondents in this study were employees of the hotel from several divisions with a minimum 3 years duration of work and minimum positions are as a staff. These results indicate the existence of positive and significant relationship between Leadership style of the Competitive advantage. However, the indirect effect on the relationship of Leadership style adn Competitive Advantage through the Information System has a lower value than the direct effect. It can be concluded that the Information system weakens Leadership style relationship with Competitive advantage.
PENGARUH OWNERSHIP STRUCTURE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP PROFITABILITY Livia Febrina; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to know the affect of ownership structure and intellectual capital disclosure. Sample used consisted of 42 banking companies listed in the Indonesia Stock Exchange with observation years during 2010-2016. Data processed using WarpPLS software version 5.0.The results of the study found positive influence of government ownership on intellectual capital disclosure. Positive influence of foreign institutional ownership on intellectual capital disclosure. Influence of intellectual capital disclosure to profitability, positive influence of government ownership on profitability, and the positive influence of foreign institutional ownership on profitability. Intellectual capital disclosure failed to mediate the influence of  ownership structure on profitability.
PENGARUH OWNERSHIP STRUCTURE TERHADAP FIRM VALUE DENGAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Susanna Susanna Susanna; 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 ownership structure on firm value through voluntary disclosure in corporate governance as mediating variable. This study also examined the indirect influence of ownership structure on firm value through voluntary disclosure in corporate governance as mediating variable. The data were obtained from 39 mining sector companies listed in Indonesia Stock Exchange from 2011-2016 and data were collected from annual reports and financial reports and processed by using WarpPLS software version 5.0.This study used a quantitative approach where the data obtained from company’s financial statement of 2011-2016. The data then processed by using PLS software. The result showed that there was positive and significant influence of ownership structure toward firm value, negative and significant influence of ownership structure toward voluntary disclosure in corporate governance, and negative and significant influence of voluntary disclosure in corporate governance toward firm value. The voluntary disclosure in corporate governance was successful in mediating the indirect influence of ownership structure and firm value
Analisa Pengaruh Leadership Style Terhadap Organization Performance Melalui Learning Organization dan Employee Satisfaction (Studi Kasus pada Akuntan Publik di Kantor Akuntan Publik di Surabaya) Stephanie Yunita Nathania; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimsed to know the direct and significant influence of leadership style to organizational performance through learning organization and employee’s satisfaction in the public accounting firm in Surabaya. This was a of quantitative research by obtaining primary data. The data obtained by distributing questionnaires to 150 auditors in the public accounting firm’s in Surabaya. The data obtained were processed by using data PLS. The results indicated the existency of a significant relationship between the leadership style to the learning organization, learning organization to organization performance, leadership style on employee’s satisfaction, employee’s satisfaction to organization performance, and leadership style to organizational performance. Learning organization and employee satisaction were intermediary variable of the variables of leadership style and employee’s satisfaction, because they were not able to strengthen the influence of leadership style on performance organization directly.
PENGARUH BOARD STRUCTURE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP FIRM PERFORMANCE Amanda Wijaya; 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 effect of board structure on intellectual capital disclosure and firm performance. Moreover, this study also aimed to know the indirect effect of board structure on firm performance through intellectual capital disclosure as the mediating variable. The sample used in this research was 41 banking companies listed on Indonesia Stock Exchange with observation years 2011-2016 and total observation 207 firm years. The data collected from the company’s annual report and Bloomberg then processed using WarpPLS 5.0.The results showed that board structure had positive influence on intellectual capital disclosure and firm performance and positive influence of intellectual capital disclosure on firm performance. This research also found that intellectual capital disclosure was not capable to mediate the influence of board structure on firm performance.
Pengaruh Wanita Dewan Direksi terhadap Firm Value melalui Firm Performance sebagai Variabel Intervening Yurike Hamdani; 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 aims to examine the affect of woman in board on firm value and firm performance, and the affect of firm performance on firm value. This study also examine the indirect influence of woman in board on firm value through firm performance as intervening variable. Data were obtained from 60 firms listed in Indonesia Stock Exchange (IDX) in trade and consumer goods sector for the fiscal year of 2012-2015. Woman in board was measured by the proportion of woman in board of director. The value of the firm was measured by Tobin’s q. Firm performance was measured by ROA.              The results showed that there is a positive affect of woman in board of directors on firm value, woman in board on firm performance, and firm performance on firm value. Furthermore, this study also found that firm performance is incapable in mediating the indirect influence of woman in board on firm value.
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 Taub Gisella Liemanto Lim Gomes I., Nadya Graciela Agustin Tandiono Handry Adhi Prawira Hatane Semuel 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 Nguyen, Tristan 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 Sastrawati, Waisiyana Setiawan, Fannie Felita Shendy Christyanto Silvia Rostianingsih Silvia Rostianingsih Sinaga, Sylvia Natasha 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 Todo Tondi Betha Samosir 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