Article Per Year (5 Year)
p-Index From 2021 - 2026
3.443
P-Index
This Author published in this journals
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

Published : 116 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 116 Documents
Search

 6   7   8   9   10 
Pengaruh Aktivitas Pemasaran Terhadap Profitabilitas dan Nilai Perusahaan Perusahaan Makanan, Minuman, dan Rokok Mariana Mariana Mariana; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.422 KB)

Abstract

This study aimed to examine the influence partially or simultaneusly of Marketing Activity which was consisted of Marketing Expense, Company Age, and Company Size toward Profitability which was represented by Return on Sales, Return on Asset toward Market Value which is represented by Earning per Share, and Market to Book Value Ratio. This study used the annual report of Food, Baverage, and tobacco Companies listed in BEI in 2008-2013 as secondary data. The samples used in this study were 100 annual reports. The results revealed that Marketing Expense affected ROA, EPS, and MBVR significantly. Company Size only affected EPS and MBVR. Company Age affected significantly ROS, ROA, and MBVR.
ANALISA PENGARUH CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA INDUSTRI RITEL KHUSUSNYA CONVENIENCE STORE DI SURABAYA Stephanie Cynthia Djuali; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.164 KB)

Abstract

This study aimed to examine the influence of corporate image on store firm performance through customer’s satisfaction as intervening variables in the retail company in Surabaya. The sample in this study was 35 retail companies in Surabaya. Data obtained by spreading the questionnaire to the companies. This study used path analysis techniques with PLS (Partial Least Square). From the test conducted were found significant positive influence of corporate image on customer’s satisfaction, and also positive and significant influence on the corporate image to the store firm performance. In this study, the customer’s satisfaction had a significantly negative affect on store firm performance at retail convenience store company in Surabaya.
PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURES MELALUI EMPLOYEE ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING David Sasmita; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.525 KB)

Abstract

This study aimed to examine the direct affect of management control system to customer oriented measures; management control system to employee oriented measures; indirect affect of management control system to customer oriented measures through employee oriented measures in public companies in Indonesia. This study used a quantitative approach, and the data were obtained by distributing questionnaires to public companies in Indonesia. Then the data obtained were processed by using smartPLS software. This study showed that there was a positive relationship of management control system to customer oriented measures, positive relationship of management control system to employee oriented measures, and positive relationship of employee oriented measures to customer oriented measure in public companies in Indonesia.
PENGARUH OWNERSHIP STRUCTURE DAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Lydia Natalia Funome; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the direct and significant influence of ownership structure and voluntary disclosure in corporate governance to financial distress. The samples used in this research were 39 mining companies listed in Indonesia Stock Exchange starting from 2011-2016. The data processed used WarpPLS software version 5.0.The result of the research found the negative affect of ownership structure on financial distress, the posotive affect of ownership structure on voluntary disclosure in corporate governance, the negative affect of voluntary disclosure in corporate governance on financial distress and the voluntary disclosure in corporate governance failed to mediate the influence of the ownership structure on financial distress.
Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Biaya Modal Ekuitas di Indonesia Saarce Elsye Hatane; Stefany Lia Jonathan; Maria Brigitta Adriane Irianto
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate the association of Corporate Social Responsibility(CSR) on the Cost of Equity (COE) in Indonesia. This study examines 65 public companies in Indonesiafrom different industries, except the banking and financial sectors, which fully disclose CSR for 5years, from 2015 to 2019. A total of 325 observations are examined using ESG scores as an independentvariable and COE as a dependent variable. As a result, it finds that CSR performance can reduce COE.Companies in Indonesia also need to improve their CSR performance because investors pay attentionto non-financial aspects such as sustainability performance. CSR disclosure is a company's effort to betransparent to stakeholders, thereby reducing information asymmetry. In line with stakeholdertheory, the information provided in support of CSR in the annual report also assists in the needs ofstakeholders. However, this research is limited to Indonesia’s companies only. Different countries mayhave other implications, but countries with similar characteristics as Indonesia may benefit from thisstudy. In addition, the coefficient of determination in this study is 15%. Future research can expandthis research to fill in the remaining 85% of other variables to explain the management of the COE.
Pengaruh Board Structure terhadap Firm Performance melalui Intellectual Capital Pada Perusahaan Sektor Barang Konsumsi, Perdagangan, Jasa dan Investasi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Gabriella Karuniajaya Hartono; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.523 KB)

Abstract

This study aimed to examine the relationship of board structure towards firm performance with intellectual capital as an intervening variable. The sample used in this study comprised of corporations within consumer goods sector (cigarette, pharmacy, cosmetic, household necessities, household-appliance, food and beverages sub-sectors) trade, service, and investment sectors (whole-sale and retail sub-sectors) listed in Indonesia Stock Exchange (IDX) during 2010 to 2015. The data collected from the 2010-2015 annual reports with a total of 295 observed reports. The data is analyzed by using WarpPLS 5.0 to describe the relationship among the variables. Board structure was measured from board size, board composition, and board meeting, intellectual capital was measured using value added intellectual capital, and the last return on asset was used as a measurement for firm performance. The results showed that there was significant influence of board structure towards intellectual capital, board structure towards firm performance and intellectual capital towards firm performance.
Persepsi Mahasiswa Akuntansi Atas Tanggung Jawab Dan Kompetensi Akuntan Dalam Penggunaan Teknologi Sistem Informasi Saarce Elsye Hatane; Angela Irena Gunawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kemajuan teknologi juga berpengaruh signifikan pada perkembangan akuntansi yang kegiatannya tidak terlepas dari teknologi informasi tersebut. Penggunaan akuntansi berbasis teknologi memberikan dampak dari efisiensi terhadap waktu, tenaga dan biaya. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada beda persepsi antara mahasiswa laki-laki dan perempuan, mahasiswa junior dan senior kemudian mahasiswa universitas negeri dan swasta atas kompetensi akuntan dalam penggunaan teknologi sistem informasi. Metode penelitian ini menggunakan metode kuantitatif dan menggunakan metode penelitian deskriptif. Dalam penelitian ini penulis mengambil sampel dengan menggunakan teknik purposive sampling. Teknik pengumpulan data yang penulis gunakan dalam penelitian ini adalah daftar pertanyaan (kuesioner) dengan menggunakaan skala likert. Hasil Penelitian ini dilihat berdasarkan hasil uji hipotesis angkatan dalam persepsi mahasiswa terhadap tanggungjawab akuntan dalam TI dan kompetensi Akuntan dalam TI nilai asymp.sig bernilai < 0.05, dalam hal ini maka kurang dari 0.05 maka Ho diterima, yaitu terdapat perbedaan yang signifikan antara angkatan dengan semester 3-4 dengan angkatan semester lainnya. Berdasarkan hasil Uji Hipotesis Independent Sample T-Test, dapat disimpulkan bahwa Ho diterima. Hal ini mengartikan bahwa tidak terdapat perbedaan persepsi mahasiswa laki-laki maupun perempuan terhadap tanggungjawab akuntan dalam TI dan kompetensi akuntan dalam TI. Maka dari itu gender tidak berpengaruh dalam pemahaman mengenai tanggung jawab akuntan dan kompetensi akuntan dalam TI. hasil Uji Hipotesis Independent Sample T-Test, dapat disimpulkan bahwa Ho diterima. Hal ini mengartikan bahwa tidak terdapat perbedaan persepsi mahasiswa universitas negeri dan universitas swasta terhadap tanggungjawab akuntan dalam TI. Hal ini mengartikan bahwa tidak terdapat perbedaan persepsi mahasiswa universitas negeri dan universitas swasta terhadap tanggungjawab akuntan dalam TI dan kompetensi akuntan dalam TI.
PENGARUH ORGANIZATIONAL LEARNING CAPABILITY TERHADAP INTELLECTUAL CAPITAL MELALUI ERP IMPLEMENTATION SEBAGAI VARIABEL MEDIASI Dio Adi Hendrawan; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the impact of organizational learning capability to intellectual capital through ERP implementation as a mediating variable in companies that have implemented ERP system in Indonesia. 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 study is partial least square to describe the relationship between variables. Data processing using WarpPLS 5.0. The results showed that organizational learning capability with ERP implementation have a positive and significant effect on intellectual capital in companies that implement ERP system in Indonesia.
Faktor-Faktor dalam Financial Performance yang Mempengaruhi Tone Pengungkapan Evelyn Shintania; Rachael Monica Salim; Saarce Elsye Hatane
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Until now, the information in the company's annual report has not been utilized properly and optimally by external parties. Instead, all the important stakeholder’s decisions depend on the importance of understanding this information. This study develops the independent variables from previous research. The annual reports of several companies in Southeast Asia are used as the basis of data collection for this research. The purpose of this study is to prove that there is a significant relationship between financial performance and tone disclosure. This study use content analysis technique on the sentiment of qualitative annual report data to analyze tone disclosure. Then proceed with panel data regression analysis techniques to find a significant value between financial performance and tone disclosure. The samples are 92 company annual report data from five countries, namely: Indonesia, Philippines, Malaysia, Singapore and Thailand in the period of 2015-2019. The results of the Weighted Least Squared (WLS) show how financial performance and tone disclosure (positive or negative) are significantly related. This study finds other factors that also affect management disclosure in the company's annual report. The factors in financial performance which tested on this study are: company size, capital structure, liquidity, profitability and company’s risk.
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP MARKET CAPITALIZATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Fifi Fifi Fifi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.777 KB)

Abstract

This research aimed to know the direct influence of Board structure and ownership structure on Market capitalization. In addition, this research also aimed to know the indirect affect of board structure and ownership structure on market capitalization through intellectual capital disclosure as a mediating variable. The sample used in the research consisted of 72 manufacturing companies listed on the Indonesia Stock Exchange with observation years during 2010-2015. Data processed by WarpPLS software version 5.0.            The result showed that there was a positive influence of board structure on intellectual capital disclosure, negative influence of ownership structure on intellectual capital disclosure, positive influence of board structure on market capitalization, no significant influence of ownership structure on market capitalization and positive influence of intellectual capital disclosure on market capitalization. In addition, the research also found that intellectual capital disclosure successfully mediated the influence of board structure on market capitalization, and intellectual capital disclosure failed to become a mediating variable towards the influence of  ownership structure to market capitalization.
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