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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 Social Responsibility terhadap Produktivitas Karyawan pada Perusahaan Sektor NonKeuangan di Indonesia Jennifer Eugene Chandra; Natasha Priscilla Yulianto; Saarce Elsye Hatane
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this research is to investigate the effect of Corporate Social Responsibility on employee productivity measured by the ratio of the cost of employees to sales revenue. The hypothesis of this study was tested using a panel data regression model using Gretl application.This study thoroughly analyses 65 Indonesian non-banks and financial sectors listed on IDX that have ESG scores from 2015 to 2019. The empirical data for this paper is drawn from 325 observations by using CSR as the independent variable and the employee performance as the dependent variable. The results show that CSR is favourable for employee costs. The higher level of CSR disclosure, the lower the cost of employees used to produce sales revenue. 
Pengaruh Corporate Governance Terhadap Income Smoothing Dengan Intellectual Capital Disclosure Sebagai Variabel Mediasi Pada Perusahaan Yang Terdaftar Dalam BEI Irene Melina Teguh; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know the direct affect of the corporate governance toward income smoothing. This study also wanted to know the indirect affect of corporate governance toward income smoothing with intellectual capital disclosure as a mediation variable. This study used quantitative method by using secondary data such as annual report and financial report. The sample of this study is 72 manufacturing companies that were listed in Indonesian Stock Exchange from 2010-2015.            The data analysis method was tested by using partial least square (PLS) with the Warp PLS 5.0 program. The result of this study revealed that corporate governance had no significant affect on income smoothing, but indirectly affected through intellectual capital disclosure as a mediation variable.
PENGARUH SIKLUS KONVERSI KAS, WOMEN ON BOARD DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN Abi Kresna Lienardi; Saarce Elsye Hatane; Priskila Adiasih
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct impact of Cash Conversion Cycle, Women on board and Firm Size on Firm Value. The sample constituted of 119 manufacture companies listed in Indonesia Stock Exchange during the period of 2011- 2016. The data collected from annual reports, then analyzed by using GRETL software. The result revealed that there was negative influence of cash conversion cycle on firm value. However this study failed to find the influence of Women on board and firm size on firm value.
PENGARUH DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Yohanes Rudolf Benu; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study is to determine the impact of diagnostic control system on customer-oriented measures towards employee-oriented measures as an intervening variable. The population used in this study are 31 public companies which operated in Surabaya, with a sample size of 104. The analysis technique used in this study is a partial least square. The result of the study shows that the diagnostic control system has a significant positive effect on employee-oriented measures, employee-oriented measures has a significant positive effect on customer-oriented measures, and diagnostic control system has a positive significant effect on customer-oriented measures.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE PERFORMANCE PADA USAHA RETAIL BAHAN BANGUNAN DAN PERLENGKAPAN RUMAH TANGGA DI SURABAYA Fransisca Soetanto; 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 the affect of corporate image on store store’s performance through customer’s satisfaction as the intervening variable on retail store building materials and home appliances in Surabaya. Sample of this study is 35 retail stores of building materials and home appliances in Surabaya. Data were collected by distributing questionnaire to the customers and managers of the stores. This study were used path modeling analysis technique with PLS. Results showed that there were positive and significant affect of store  corporate image on customer satisfaction, positive and significant affect of customer satisfaction on store performance, and also positive and significant affect of corporate image on store performance on retail store building materials and home appliances in Surabaya.
PENGARUH OWNERSHIP STRUCTURE TERHADAP ECONOMIC VALUE ADDED MELALUI VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA) Stifanny Christin Okhotan; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant influence between ownership structure to economic value added as well as to know the indirect influence between the ownership structure on economic value added through voluntary disclosure in corporate governance as the mediation variable. The samples used in this research were 39 mining companies listed in Indonesia Stock Exchange starting from 2011-2016. Data processed by using WarpPLS software version 5.0.The result of the research found the positive affect of ownership structure on voluntary disclosure in corporate governance, positive influence of ownership structure to economic value added, positive influence of voluntary disclosure in corporate governance to economic value added, and the voluntary disclosure in corporate governance successfully mediated the influence of the ownership structure on economic value added.
Pengaruh Komposisi Dewan Komisaris terhadap Nilai Perusahaan dengan Leverage Sebagai Variabel Intervening Regina Febby; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to know the influence of Board Composition as measured by the proportion of independent Board of Commissioners toward the Firm Value as measured by the simplified formula of Tobin's Q by Chung and Pruitt (1994). The study also used leverage as intervening variable. This research used a sample of the consumer goods sector companies (sub-sectors, cigarette, pharmaceuticals, cosmetics and household, household appliances, along with food and drink) and trade sector companies (wholesale and retail sub-sectors) listed in the Indonesia stock exchange in the period of 2010-2015. The samples were selected by using purposive sampling method, and obtained from sample of 44 companies. The results of this study indicated that the proportion of the independent Board of Commissioners had significant positive influence toward firm value and also had significant negative influence toward leverage. There was significant negative influence between leverage toward firm value. This research also showed that leverage could not mediate the relationship between the independent board and firm value. 
Hubungan Tone Pengungkapan, Profitabilitas, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan Christella Jeaneva Eugenia; Eugenia Vanessa Rimba; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Firm’s annual report is a significant factor for investors in making an investment decision in the capital market. Information disclosure becomes a signal to inform investors about the firm’s future prospects that can affect the firm value. Not only financial information, such as profitability, liquidity, capital structure and firm size, non-financial information is also become an important factor that affects firm value. Therefore, sentiment/tone in the narrative part of the annual report becomes an important tool in delivering “good” or “bad” signals to investors. The purpose of this study was to determine the relationship of tone disclosure, profitability, liquidity, capital structure, and firm size to firm value. The sample used in this study were 92 tourism and hospitality listed firms on Indonesia Stock Exchange, Stock Exchange of Thailand, Malaysia Stock Exchange, Singapore Stock Exchange, and Philippine Stock Exchange in 2015-2018 which were selected by purposive sampling method. Data analysis using multiple regression analysis. Based on the results of the analysis, this study found that tone disclosure and capital structure has a positive effect on firm value. Meanwhile profitability, liquidity, and firm size do not have a significant effect on firm value.
PENGARUH BOARD STRUCTURE TERHADAP EARNINGS MANAGEMENT MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI (STUDI PADA PERUSAHAAN PERBANKAN TAHUN 2011-2016) Felicia Oetomo; 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 aims to determine the direct impact of board structure on earnings management. In addition, this study also aims to determine the indirect impact of the board structure on earnings management using intellectual capital disclosure as a mediating variable. The sample constituted of 42 banking companies listed on Indonesia Stock Exchange during the period of 2011-2016. The data was collected from annual reports, which were then analyzed using WarpPLS version 5.0 software.            The finding revealed that there is no significant impat of board structure on earnings management, positive impact of board structure on intellectual capital disclosure, and negative impact of intellectual capital disclosure on earnings management. Furthermore, this study also found that intellectual capital disclosure is able to mediate the impact of board structure on earnings management.
Pengaruh Board Structure dan Ownership Structure terhadap Earnings Quality melalui Intellectual Capital Disclosure sebagai Variabel Mediasi Yuliana Tungabdi; 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 know the direct influence of board structure and ownership structure on earnings quality. In addition, this study also aimed to determine the indirect influence of the board structure and ownership structure on earnings quality by using intellectual capital disclosure as a mediating variable. The sample constituted of 72 manufacturing companies listed on Indonesia Stock Exchange during the period of 2011- 2015. The data was collected from annual reports, which were then analyzed by using WarpPLS version 5.0 software.The finding revealed that there was no significant influence of board structure on earnings quality, but negative influence of ownership structure on earnings quality, positive influence of board structure on intellectual capital disclosure, negative influence of ownership structure on intellectual capital disclosure, and positive influence of intellectual capital disclosure on earnings quality. Furthermore, this study also found that intellectual capital disclosure was able to mediate the impact of board structure on earnings quality, however intellectual capital disclosure failed to mediate the influence of ownersip structure on earnings quality.
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