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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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PENGARUH OWNERSHIP STRUCTURE TERHADAP EARNINGS QUALITY DENGAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Inriani Yoseph; 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 influence of ownership structure on voluntary disclosure in corporate governance and earnings quality. In addition, this study also aimed to examine the indirect influence of the ownership structure on earnings quality by using voluntary disclosure in corporate governance as a mediating variable. This study used firm size as control variable. The sample consisted of 39 mining companies listed in Indonesia Stock Exchange during the period of 2011- 2016. The data was collected from annual reports, then analyzed by using WarpPLS software version 5.0.The result revealed that there was no significant influence of ownership structure and firm size on earnings quality, but positive influence of ownership structure and firm size on voluntary disclosure in corporate governance, and positive influence of voluntary disclosure in corporate governance on earnings quality. Furthermore, this study also found that voluntary disclosure in corporate governance was able to mediate the influence of ownership structure on earnings quality.  
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPLOYEE SATISFACTION PADA PERUSAHAAN SEKTOR MANUFAKTUR DI SURABAYA Yemima Yulia; 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 aimed to examine the direct and significant affect of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaire to manufacturing firm in Surabaya and processed by using PLS software. This study showed that there was a positive and significant relationship of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya.
PENGARUH BOARD INDEPENDENT TERHADAP VALUE RELEVANCE DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Nathania Ayu Nugroho; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to understand the direct affect of board independent towards value relevance. Moreover, this research also aimed to know the indirect affect of board independent towards value relevance with intellectual capital disclosure as mediating variable. This research used 72 manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period of 2010-2015 as the samples. The data analyzed by using WarpPLS version 5.0 software.This research found that board independent affected positively towards intellectual capital disclosure, board independent affected positively towards value relevance, and intellectual capital disclosure affected positively towards value relavance. Furthermore, this research also found that intellectual capital disclosure fails to mediate the influence of board independent towards value relevance.
PENGARUH CORPORATE GOVERNANCE TERHADAP FIRM VALUE MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Rina Pricelya Ibrahim; 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 influence of corporate governance on firm value through intellectual capital disclosure as mediating variable. This study also examined the indirect influence of corporate governance on firm value through intellectual capital disclosure as mediating variable. Data were obtained from 72 manufacture companies listed in Indonesia Stock Exchange from 2010-2015. 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 2010-2015. The data then processed by using PLS software. The result showed that there was negative and significant influence of corporate governance toward firm value, negative and significant influence of corporate governance toward firm value, and positive and significant influence of firm value and intellectual capital disclosure. The intellectual capital disclosure was successful in mediating the indirect influence of corporate governance and firm value.  
PENGARUH BELIEF SYSTEM DAN BOUNDARY SYSTEM TERHADAP INTELLECTUAL CAPITALMELALUI IMPLEMENTASI ERP SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MENERAPKAN SISTEM ERP DI INDONESIA Shendy Christyanto; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

     The aim of this study was to identify whether there is influence between the belief system and the boundary system against intellectual capital through the implementation of ERP as intervening variable. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system.     Data analysis techniques used in this research was the partial least square to describe relationships between variables. Data processing using WarpPLS 5.0. The results showed that belief system and boundary system has a positive and significant influence towards intellectual capital through the implementation of ERP as intervening variable on the companies that implement ERP system in Indonesia.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA USAHA RETAIL BOUTIQUE DI SURABAYA Alvionita Stifanny Selan; 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 store corporate image on store firm’s performance through customer’s satisfaction as the intervening variable on retail boutique in Surabaya. Sample of this study was 40 retail stores in fashion industry in Surabaya. The data were collected by distributing questionnaires to the management and constumers of each retail. This study used path modeling analysis technique with PLS. The results showed that there were positive and significant affect of store corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on store firm performance, and also positive and significant affect of store corporate image on store firm’s performance on retail boutique in Surabaya.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI DAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Debora Ratih Hartantri; 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 influence of corporate governance to financial distress. Firm Size and Leverage was added as control variable. CG was measured by using board size, board meeting and board composition. Financial distress measured by using dummy variable coded 1 if the firm was considered as distressed and 0 in other case. The samples used in this study were 44 companies in the sector of consumer goods and trade ( listed in Indonesian Stock Exchange) period of 2010-2015. The hypothesis was tested by using logistic regression analysis. The result of this study revealed that board size and firm size significant and negative influenced on financial distress. Beside that, Leverage significant and positive influenced on financial distress. However, board composition and board meeting, had no significant influence on financial distress.
PENGARUH TRANSFORMATIONAL LEADERSHIP DAN ERP SYSTEM SELF-EFFICACY TERHADAP ERP SYSTEM USAGE PADA PERUSAHAAN DI INDONESIA Willy Wiyogo; 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 identify whether there was influence of transformational leadership and ERP system self-efficacy through ERP system usage. The population used in this study was a 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 the partial least square to describe the relationships between variables. The data processed by using WarpPLS 5.0. The results showed that transformational leadership had significant affect on ERP system self-efficacy and ERP system usage on companies that implemented ERP system in Indonesia.
Analisa Pengaruh Corporate Governance Terhadap Kinerja Intellectual Capital Melalui Capital Structure Sebagai Variabel Intervening Nadya Gomes I; 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 research was to analyze either the direct influence of corporate governance to intellectual capital or the indirect influence of which that mediated by capital structure as the intervening variable. Corporate governance was measured by using board size, board composition and board meeting variables. Intellectual capital performance was measured by using value added intellectual capital method. Capital structure was measured by using leverage. This research was conducted on the companies in two sectors namely consumer goods and trade sectors, listed in Indonesian Stock Exchange during the period of 2010-2015 with a sample of 44 companies or 264 firm-year observation. Hypothesis testing was done by using multiple regression analysis with SPSS software version 20. The result revealed that for direct influence, only board size and board composition were significant in predicting VAIC. Only board composition and board meeting are significant in predicting leverage. Leverage is also found to be significant in predicting VAIC. But, for the indirect influence, leverage is not able to mediate the influence of board composition on VAIC.
Pengaruh Tone Dalam Laporan Tahunan Dan Ownership Structure Terhadap Nilai Perusahaan Kennard Robby Yulianto; Aristofer Austin; 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

This study aims to determine the effect of tone in the company's annual report and company ownership structure on firm value (tobin's Q) in the tourism and hospitality sector. This study also uses the current ratio, debt to equity ratio, return on assets and firm size as control variables. The samples used in this study were 92 tourism and hospitality sector companies listed on the Indonesia Stock Exchange (IDX), Stock Exchange of Thailand (SET), Malaysia Stock Exchange (MYX), Singapore Stock Exchange (SGX), and Philippine Stock Exchange (PSE) in 2015-2018. In this study, tone disclosure is measured by analyzing sentiment in the textual narrative section of the company's annual report using NVIVO. Meanwhile, ownership structure is measured by dividing the percentage of managerial and institutional share ownership by the number of outstanding shares. The data analysis technique used in this research is panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The results showed that the tone concluded with the net tone (the difference between positive and negative tones) had a positive and significant effect on firm value. Meanwhile, managerial ownership has a significant positive effect on firm value and institutional ownership has a significant negative effect 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