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PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI CAPITAL STRUCTURE SEBAGAI VARIABEL INTERVENING PADA NONMANUFAKTURING COMPANY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Claudia Hermanto; Josua Tarigan
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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In general a firm established with the intention to increase the value of the company. The purpose of this study was to examine the effect of institutional ownership towards financial perdormance of a firm throuhg capital structure as mediating on non manufacturing company that listed on the Indonesia Stock Exchange 2011-2015. Based on purposive sampling method, 90 samples were used as samples. This research uses WarpPLS analysis technique. The statistical result states that institutional ownership has positive significant on financial performance, institutional ownership has positive significant on capital structure, capital structure has negative significant on financial performance

PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN MELALUI STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA ( BEI ) Brigitta Clarabella Petta; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This research aimed to know the influence of institutional ownership towards financial performance with capital structure as an intervening variable, this kind of research that used capital structure as intervening variable, was not done before. This research used 89 manufacturing companies listed in Indonesia Stock Exchange, during the period of 2011-2015 as the sample. Data collected from annual reports of the period 2011-2015 and was analyzed by using WarpPLS software version 5.0. According to the data, this research showed there was a high level of institutional ownership among the manufacturing companies in Indonesia. This high level of institutional ownership maximized the financial performance of the firms and minimized the conflict of interest in the firm. Furthermore, institutional ownership was able to minimize the debt in capital structure because of the monitoring role of creditor was redirected to institutional investor. Moreover the use of debt in capital structure was able to decrease the firm’s financial performance due to the higher risk of the firms.

Pengaruh Budget Participation terhadap Managerial Performance melalui Budget Goal Difficulty dan Budget Goal Commitment sebagai Variabel Intervening Stefani Stefani Stefani; Josua Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The enactment of MEA creates a business competition, especially in the ASEAN region will be tighter, thus requiring every company should have a good performance in order to have high competitiveness. Good performance related to managerial performance requires a good planning, and budgeting is one of the components in the plan. Budget participation is a budgeting approach that focuses on efforts to improve the performance of managers in order to achieve organization goals. The purpose of this research was to examine the influence of budget participation to managerial performance through budget goal difficulty and budget goal commitment as an intervening variable in companies around Surabaya. Data were collected from questionnaires (quantitative research). The sample of the study consistsed of managers of companies in Surabaya, with total 135 respondents. This study used Partial Least Square (PLS) analysis technique. The results of this study found that budget participation had positive influence to budget goal commitment, budget goal difficulty and managerial performance, which means the higher budget participation the higher manager’s commitment to achieved budget goal, budget goal difficulty, and managerial performance. Budget goal commitment also had positive influence to managerial performance, while budget goal difficulty had no influence.

PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FINANCIAL PERFORMANCE DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mely Trya Agustina; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to prove that there was influence of institutional ownership to financial performance with intellectual capital as intervening variable. The sample used in the study consisted of 89 manufacturing companies listed in Indonesia Stock Exchange with observation year during 2011-2015. This study used data collected from annual reports and financial reports, then data processed byusing WarpPLS software version 5.0.The results of this study proved that the higher institutional ownership would increase intellectual capital, because institutional investors had a goal to increase long-term incentives for the companies. With the manage and the use of intellectual capital effective and efficient would improve the company's ability to improve financial performance. This was evidenced by the positive influence of institutional ownership on intellectual capital, positive influence of institutional ownership on financial performance, and positive influence of Intellectual Capital on financial performance.

Pengaruh Merger dan Akuisisi Terhadap Financial Performance: Studi Merger Bank Yang Terdaftar di Bursa Efek Indonesia Laurentia Tirza; Josua Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Mergers and acquisitions made by the company with the hope to bring an advantages. Favorable conditions will occur when merger and acquisition obtain synergies. The development of mergers and acquisitions in the Indonesia banking sector began after the 1998 crisis, when the merger is one of the banking rescue efforts were driven by Bank Indonesia to improve the bank performance. Regarding the assessment of bank performance, Bank Indonesia has issued a regulation to assess the bank financial performance, ie through ratio CAMELS (Capital, Asset Quality, Management, Earnings, Liquidity and Sensitivity to Market Risks). Therefore, this study aims to examine the impact of bank merger in terms of the financial performance of the bank based on CAMELS ratio. This research type is comparative with a view to comparing the financial performance before and after merger. Samples were banking companies listed in Indonesia Stock Exchange and the merger during the period 2000-2010. This study uses analysis techniques paired sample t test. The results showed impact of the merger Bank Danamon only significantly on RORA ratio (increase), the impact of the merger Bank Artha Graha only significantly on IRR ratio (decrease), the impact of the merger Bank CIMB Niaga only significantly on CAR ratio (increase) and LDR ratio (increase), and the impact of the merger Bank Permata only significantly on NPM ratio (increase).

PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN MANUFAKTUR TERBUKA Sheleen Wijaya; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to analyze the influence of organizational learning to competitive advantage through accounting information system. The samples used in this study were 60 managers who are working in a go-public manufacturing companies. The analysis technique was Structural Equation Model (SEM) by using Partial Least Square (PLS) software. The results from this study showed that there was a positive and significant correlation between the organizational learning to competitive advantage, organizational learning to accounting information system, and accounting information system to competitive advantage.

PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RETAIL DAN JASA DI INDONESIA Yoselinda Avelia; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to know the influence of institutional ownership on financial performance, This influenceof the intellectual capital on financial performance, institutional ownership on intellectual capital. Financial performance measured by ROA, ROE, and Tobin’s Q, and Intellectual capital measured by VAIC (Value Added Intellectual Capital Coefficients). The sample consisted of 64 retail and service companies listed on BEI during the period of 2011- 2015. The data collected from annual reports, then analyzed by using WarpPLS version 5.0 software.The result showed that institutional ownership in company gave positive influance to intellectual capital. Intellectual capital was an important asset for company to increase financial performance. Institutional ownership was able to monitor the decision of manager sowas able to increase financial performance. This study has limitation sampel only on retail and service companies.

PENGARUH BUDGET PARTICIPATION TERHADAP MANAGERIAL PERFORMANCE MELALUI PERCEPTION OF INNOVATION SEBAGAI VARIABEL INTERVENING Jemima Sutanto; Josua Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the influence of budget participation to managerial performance of corporations. This study used perception of innovation as intervening variable. Samples used in this study were managers working in go public companies in Surabaya region and its surrounding. The hypothesis tested by using SmartPLS 3.0 program. Budget participation in go public companies showed the influence towards managerial performance. There were six indicators used to measure budget participation which were developed by Milani (1975). Whereas, managerial performance were measured by using nine indicators developed by Ahmad and Fatima (2008), namely planning, investigating, coordinating, evaluating, supervising, staffing, negotiating, representing, and overall performance.

Pengaruh Advertising Intensity terhadap Shareholder Value melalui Customer Satisfaction dan Brand Equity pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Monica Jiewanto; Josua Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to know the influence of advertising intensity, customer satisfaction, and brand equity on shareholder value on companies of all sectors listed in Indonesia Stock Exchange (IDX). This study encompassed samples of 99 firm-year, which were comprised of 21 listed firms in IDX whose brand appeared on the published index of Indonesian Customer Satisfaction Award (ICSA) and Indonesia Best Brand Award (IBBA) of SWA magazine during 2010-2014. According to the data processed and analysed by using PLS, this study revealed that advertising intensity, customer satisfaction, and brand equity affected shareholder value positively and significantly.

PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL LEARNING SEBAGAI VARIABEL INTERVENING Erlinda Lios; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to analyze the influence of strategic leadership to the competitive advantage through organizational learning. This study used primary data from questionnaires which were distributed to 60 company managers in Surabaya. The data collected analyzed by using Partial Least Square (PLS) software to test the hypothesis. The results showed that there were positive significant correlation of the strategic leadership to competitive advantage, strategic leadership to organizational learning, organizational learning to competitive advantage, but organizational learning is not an intervening variable between strategic leadership and comoetitive advantage.

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