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Josua Tarigan
Universitas Kristen Petra
Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN PEMERINTAH TERHADAP KINERJA KEUANGAN MELALUI DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL INTERVENING Nathania Hunardy; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove that there was an influence between government ownership and financial performance through board independent as intervening variable in the manufacturing sector. The ownership structure in this study is measured using goverment ownership. Board independent measured by using the calculation of the proportion of board independent. This research uses two financial performance indicators Tobin's Q and Return on Assets. This study examined 445 firm year in the manufacturing sector listed in Indonesia Stock Exchange during 2011-2015. The results showed that government ownership tend to assist in improving the company's financial performance. This was indicated by goverment ownership that had significant positive effect on financial performance. The results also showed that goverment ownership had significant negative affect on the board independent. This means that the increasing government ownership structure in the company, the composition of board independent also tended to decrease. While, The independent board of commissioners had a significant negative influence on financial performance.
PENGARUH STRATEGIC LEADERSHIP PADA ORGANIZATIONAL LEARNING MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Yessica M Halim; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application.  This research showed that Strategic Leadership positively influenced toward Organization Learning; Strategic Leadership positively influenced toward Accounting Information System, but there was no influence of Accounting Information System on Organization Learning.
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR TERBUKA Andrew Pranata; Josua Tarigan
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 know whether there was an influence of organizational learning to competitive advantage through the accounting information system. The selected population in this study was open non-manufacturing companies  Surabaya, which is composed of property, telecommunications, banks, and retail. Sample of this research was the employee who has a position as a manager. The total sample of 60 respondents drawn 2 managers from each company manager. This study used path analysis technical model with PLS. The results from this study showed that organizational learning had significant and positive impact on the competitive advantage of companies and also learning through the accounting information system that could give affect to the company in achieving competitive advantage
Co-Authors Andrew Pranata Brigitta Clarabella Petta Claudia Hermanto Erlinda Lios Jemima Sutanto Laurentia Tirza Mely Trya Agustina Monica Jiewanto Nathania Hunardy Sheleen Wijaya Stefani Stefani Stefani Yessica M Halim Yoselinda Avelia