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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 VALUE ADDED INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN KHUSUSNYA DI INDUSTRI PERDAGANGAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2013 Sirapanji Olivia; SAARCE ELSYE HATANE
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of value added intellectual capital with financial performance and market value of the company. The sample used in this study were 38 companies in the field of trade in services that are consistently listed in the Indonesian Stock Exchange in 2008-2013 . The hypothesis in this study tested by using multiple linear regression statistical test . VAIC measured by using the concept of Pulic (2005 ) then linked to financial performance ( ROA , ROE ) and the company's market value ( Tobin 's Q ) . The results of this study indicated that not all components of VAIC colud have positive and significant influence on profitability and market value of the company . HCE only can affect the market value of the company , while the CEE was only able to affect the profitability of the company. While the VAIC components that consistent by affecting profitability and market value was structural capital efficiency ( SCE )
ANALISA PENGARUH MARKETING CAPABILITIES TERHADAP BRAND EQUITY DAN FINANCIAL PERFORMANCE PADA INDUSTRI PERHOTELAN DI SURABAYA Cynthia Priskilla Handoyo; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

ABSTRACT            This study aimed to examine the direct and significant affect of marketing capabilities to brand equity; brand equity to financial performance; and marketing capabilities to financial performance in hotel industry in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hotel industry  in Surabaya and then processed by using smartPLS software. This study showed that there was positive and significant relationship of marketing capabilities to brand equity; brand equity to financial performance; and marketing capabilities to financial performance in hotel industry  in Surabaya.
PENGARUH OWNERSHIP STRUCTURE DAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Joanna Elizabeth 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 direct and significant influence between ownership structure and voluntary disclosure in corporate governance on value relevance of accounting information as well as to know the indirect influence of ownership structure on value relevance of accounting information through voluntary disclosure in corporate governance as the mediating variable. The samples used in this research were 39 manufacturing 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 affect of ownership structure on value relevance of accounting information, positive affect of voluntary disclosure in corporate governance on value relevance of accounting information, voluntary disclosure in corporate governance failed to mediate the influence of ownership structure on the value relevance of accounting information. 
Pengaruh Modal Intelektual, Direksi Wanita, dan Jajaran Direksi Independen Terhadap Biaya Modal Pada Perusahaan Pariwisata di Indonesia Saarce Elsye Hatane; Jane Jacinda Maitri Firman; Josephine Bianca Indrawila
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research intended to explain the effect of intellectual capital disclosure, independentboard, and woman on board on the cost of capital in the Indonesian tourism industry. The researchsamples were 31 Indonesian tourism industries listed on Indonesia Stock Exchange from 2015 until2019. This research used ordinary least squares panel data analysis. The main finding of this researchwas that there are positive influences of intellectual capital disclosure, and women on board on theweighted average cost of capital. On the other hand, independent boards negatively impact theweighted average cost of capital. However, none of the three independent variables has a significanteffect.
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Jevilia Widyatama; 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 direct and significant influence between board structure and ownership structure to value relevance of accounting information. It is also to know the indirect influence of the board structure and ownership structure on value relevance of accounting information through intellectual capital disclosure as the mediating variable. The samples used in this research were 72 manufacturing companies listed on Indonesia Stock Exchange  from 2010-2015.  The data processed by using WarpPLS software version 5.0.The result of research found the positive affect of board structure on intellectual capital disclosure, negative affect of ownership structure on intellectual capital disclosure, positive influence of board structure toward value relevance of accounting information, positive influence of ownership structure to value relevance of accounting information, positive influence of intellectual capital disclosure to value relevance of accounting information. The intellectual capital disclosure successfully mediated the influence of the board structure on value relevance of accounting information, but the intellectual capital disclosure fails to mediate the influence of the ownership structure on the value relevance of accounting information.
Persepsi Mahasiswa Tentang Keterlibatan Akuntan Dalam Praktek Sustainability Melalui Teknologi Sistem Informasi Saarce Elsye Hatane; Eden Victoria; Melissa Wong
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada beda persepsi mahasiswa akuntansi dalam kelompok gender, angkatan dan universitas tentang teknologi sistem informasi dalam praktek sustainability. Penelitian ini menggunakan kuisioner yang dengan metode purposive sampling dan menggunakan skala Likert 1-5. Pengolahan hasil menggunakan bantuan software SPSS. Terdapat perbedaan signifikan dari variabel universitas, angkatan terhadap teknologi sistem informasi dalam praktek sustainability menurut persepsi siswa, sedangkan dari variabel gender tidak ditemukan perbedaan signifikan Penelitian ini memberikan bukti empiris perbedaan dari universitas, angkatan terhadap teknologi sistem informasi dalam praktek sustainability menurut persepsi siswa.
PENGARUH BELIEF CONTROL SYSTEM DAN BOUNDARY CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURE DENGAN MODERASI EMPLOYEE ORIENTED MEASURE Yuliana Yuliana Yuliana; 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 was to know the influence of belief and boundary control systems on customer oriented measure with moderation of employee oriented system. The population used in this study was 35 public companies which operated in Indonesia, with a sample 104 people. The analysis technique used in this study was a partial least square. The result of the study showed that the belief control system and boundary control system had a significant positive affect on customer oriented measure, belief and boundary control system had a significant positive affect on customer oriented measure with the moderation of employee control system.
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP EARNINGS VARIABILITY MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Cynthia Aggrean; 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 aims to examine the direct effect between the board structure on earnings variability, ownership structure to earnings variability, and impact of intellectual capital disclosure to earnings variability. In addition, this study also aims to determine the indirect influence between the board structure and ownership structure on earnings variability through intellectual capital disclosure as a mediation variable. The sample used in this research are 72 manufacturing companies listed on Indonesia Stock Exchange with observation year from 2010-2015. Data is collected from the company's annual report and processed using WarpPLS version 5.0 software.The result of the research found negative impact of board structure to intellectual capital disclosure, negative impact of ownership structure to intellectual capital disclosure, negative impact of board structure to earnings variability, no impact of ownership structure to earnings variability, and negative impact of intellectual capital disclosure to earnings variability. In addition, the study also found that intellectual capital disclosure has failed to become a mediation variable toward the impact of board structure and ownership structure on earnings variability.
PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP INTELLECTUAL CAPITAL MELALUI IMPLEMENTASI ERP PADA PERUSAHAAN YANG MENERAPKAN SISTEM ERP DI INDONESIA Handry Adhi Prawira; Saarce Elsye Hatane; Priskila Adiasih
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Intellectual capital that is owned by a company is considered as one of the strategic asset, which is important for the success and sustainability of the company, in a business competitive environment. This study aimed to identify whether interactive control system and diagnostic control system, which were parts of management control system, were able to increase the intellectual capital of a company with ERP implementation as an intervening variable so it could be a source of competitive advantage for the company.This study that was conducted on 57 respondents from 36 companies that implemented ERP system in Indonesia, showed that there was positive and significant relationship of management control system to intellectual capital through ERP implementation as the intervening variable
Analisis Dampak Merger dan Akuisisi Terhadap Kinerja Keuangan pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2007 – 2014 Lisa Laiman; 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 research is to analyze the difference of liquidity ratio, asset management ratio, debt management ratio, profitability ratio, market value ratio and firm size of non-financial sector companies listed on BEI before and after merger and acquisition. All non-financial sector companies listed on the Indonesia Stock Exchange and merged during the period 2010-2011. The sampling technique using purposive, with the sample number of non financial sector companies that comply the criteria is twelve companies. The analysis technique used paired sample t-test with SPSS software. The analysis result shows that there is no difference of current ration before and after merger. Similarly, the financial performance variables proxied with debt to equity ratio, return on assets, and return on equity all obtained results that is no difference in financial performance before and afeter merger. However, for asset turnover, price earnings ratio, and firm size shows that is different financial performance before and after merger.
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