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Pengaruh Human Capital dan Marketing Capability terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan di Sektor Perdagangan Besar Barang Produksi dan Perdagangan Eceran (Kapitalisasi sedang dan Besar) Ellenora Willi Yuliana; Sarce Elsye Hatane
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 relationship between intellectual capital and marketing capability to financial performance of the company that measured by profitability, and company’s value. The sample of the study was in the trade sector of goods industry and retail trade of medium and big capitalization listed in Indonesia Stock Exchange (IDX). Data were collected from the annual reports for the period of 2009-2014. The total number of observations was 85 firm year. The hypotheses tested by using Multiple Linear Regression. The intellectual capital measured byusingeach component of valueaddedhuman capital. Marketingcapability was measured by using marketing and R&D expenditures, while profitability measured by using Return on Assets. Company’s value measured by using Tobin's q. Variable control used were company size and company age. The results showed that value added human capital had significant influence to profitability and market value of the company, and there was also significant positive influence of company size to market value.

PENGARUH INTELLECTUAL CAPITAL DAN MARKETING CAPABILITY TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN DI SEKTOR PERBANKAN DAN KEUANGAN (KAPITALISASI BESAR) Ammes Abel Widjanarko; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to find out whether there was influence in the relationship between intellectual capital and marketing capability and used the company size and company age as control variables to test the affect of the variables on the profitability and the company's value. The variable intellectual capital measured by using the variables of its components, namely, human capital efficiency (HCE), structural capital efficiency (SCE), and the capital employed efficiency (CEE). Marketing capability (MC) measured by using the cost of marketing expenses and R & D expenses. The company's profitability measured by using the Return on Assets (ROA) ratio and the company's value measured by using Tobin's q (TQ) ratio. The sample used in the study was the companies registered in the banking sector and included into the category of large capitalization with the period of the study in 2009-2014 . The number of companies observed amounted to 37 companies with 185 firm years of observations. The hypothesis testing will be conducted using multiple linear regression analysis

PENGARUH HUMAN CAPITAL DAN MARKETING CAPABILITY TERHADAP KINERJA KEUANGAN DAN NILAI PASAR (STUDI KASUS PADA SEKTOR BARANG KONSUMSI) Fonny Agustina Pangestu; Sarce Elsye Hatane
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 affect of human capital and marketing capabilities to financial performance and market value. Return on equity represented the profitability, while Market to Book Value represented the market value. Human Capital Efficiency represented human capital, and marketing ratio represented marketing capabilities, while company size and company age were control variables to explain the relationship of marketing capabilities and profitability and market value. Data used in this study were secondary data from the company’s annual report. This study used 29 companies in the sector of food and beverage industry which listed in Indonesian Stock Exchange from 2009 until 2014 by using purposive sampling method. Hypotheses in the study analysed by using multiple regression method. The result showed that Human Capital had positive affect on profitability and negative affect to the market value, Marketing Capabilities had negative affect on profitability and market value, company age had positive affect on profitability and did not affect the market value, and the company size had no influence on profitability and market value.

PENGARUH ORGANIZATIONAL LIFE CYCLE TERHADAP FINANCIAL PERFORMANCE MELALUI INTELLECTUAL CAPITAL SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN TERBUKA (Tbk) DI SURABAYA Jansen Jansen; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The Affect of Organizational Life Cycle towards Financial Performance through Intellectual Capital as Intervening Variable on manufacturing companies in Surabaya.The purpose of this study was to test the effects of Organizational Life Cycle, towards Financial Performance through Intellectual Capital as Intervening Variable in manufacturing companies in Surabaya. The sample of this study was 30 public companies in Surabaya. The data was collected by distributing questionnaires to the companies. This study used path modeling analysis technique with PLS tools. The results from this study showed that Organizational Life Cycle and Intellectual Capital had negative affect through Financial Performance as the companies growing older.

Pengaruh Human Capital dan Marketing Capability Terhadap Kinerja Keuangan Perusahaan dan Nilai Pasar Perusahaan di Sektor Perdagangan Besar Barang Produksi dan Perdagangan Eceran (Kapitalisasi Kecil) Catherine Pritania Lukito; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examined the affect between human capital and marketing capability to financial performance of companies which measured by the profitability and the market value. The sample of the study consisted of trade sector of goods industry and retail trade company (included in the category) of small capitalization and listed in Indonesia Stock Exchange (IDX). Data were collected from the annual reports for the period of 2009-2014. The total number of observations were 70 firm year. The hypotheses tested by using Multiple Linear Regression. Human capital measured by calculating value added human capital component. Marketing capability measured by using marketing and R&D expenditures, while profitability measured by using Return on Assets. Market value of this study measured using market to book value. This study used company size and company age as control variables. The results of this study found that human capital and marketing capability were significantly influence financial performance and market value and company age is significantly associated with market value.

ANALISA PENGARUH DARI CORPORATE REPUTATION PADA FINANCIAL PERFORMANCE DENGAN MENGGUNAKAN BRAND EQUITY SEBAGAI VARIABEL INTERVENING PADA SEKTOR INDUSTRI PERHOTELAN DI SURABAYA Anthony Ananto; Sarce Elsye Hatane
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 direct affect of corporate reputation and brand equity to the financial performance of companies in the sector of the hospitality industry in the area of Surabaya. This study used the signaling theory in data collection through questionnaire that distributed to 35 hotels from 3-to-5-star hotels and using SmartPLS2 to process acquired data. The result given from the data processing was the corporate reputation and brand equity had positive and significant correlation to the financial performance of companies in the sector of the hospitality industry in the area of Surabaya. In addition the results of this study also indicated that hotel which giving the best facility and private customer practices (exclusive services) to their customers could increase the brand loyalty of customers

PENGARUH ORGANIZATIONAL LIFE CYCLE TERHADAP ORGANIZATIONAL PERFORMANCE PADA PERUSAHAAN TERBUKA (TBK) DI SURABAYA Grandy Septian Ongko; Sarce Elsye Hatane
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 direct influence of organizational life cycle to organizational performance in the Public Companies in Surabaya. This study take sample of 30 public companies located in Surabaya. The study used a quantitative research and the data were obtained by distributing questionnaires to the companies and through the company's financial statements. This study used path analysis modeling techniques with PLS software tools. The results showed that there was negative influence of organizational life cycle to organizational performance in overall, positive influence of organizational life cycle to employee oriented measuress in organizational performance in partially, positive influence of organizational life cycle to customer oriented measuress in organizational performance in partially, negative influence of organizational life cycle to return on investment in organizational performance in partially

Pengaruh Intellectual Capital Dan Marketing Capability Terhadap Profitabilitas Dan Nilai Perusahaan Di Sektor Perbankan Dan Keuangan (Small Capitalization) Raymond Putra Marwan; Sarce Elsye Hatane
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 affect between intellectual capital and marketing capability to profitability and company’s value. The sample of the study consisted of banks and financial institution with small capitalization and listed in Indonesia Stock Exchange (IDX). Data were collected from the annual reports for the period of 2009-2014. The total number of observation was 75 firm year. The hypotheses tested by using Multiple Linear Regression. Intellectual capital measured by using each component which were human capital efficiency, structural capital efficiency, capital employed efficiency. Marketing capability measured by using marketing and R&D expenditures, while profitability measured by using Return on Assets. Company’s value measured using Tobin's q. This study used company size and age control as variables. The results of this study found that human capital efficiency, capital employed efficiency, company size were significantly associated with profitability and human capital efficiency, structural capital efficiency, company size was significantly associated with company’s value.

PENGARUH HUMAN CAPITAL, MARKETING CAPABILITY, TERHADAP FINANCIAL PERFORMANCE DAN MARKET VALUE (Studi Kasus pada Perusahaan Sektor Property dan Real Estate) Rebecca Christine; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to determine the direct effect of significant human capital, marketing capability, company age and size of the company financial performance and market value on companies in the property sector and real estate. This research shaped kualtitatif research, where data obtained through the financial statements published by the company. The data obtained were then processed using SPSS software. The results of this study revealed a positive and significant relationship of human capital and financial performance, and a lack of correlation between marketing capabilities, company age, company size and financial performance, and also a lack of correlation between human capital, marketing capabilities, and the company of age against market value, however a significant positive relationship between company size of the market value of the companies in the property sector and real estate.

PENGARUH LEADERSHIP STYLE TERHADAP INTELLECTUAL CAPITAL DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA HOTEL BINTANG TIGA, EMPAT DAN LIMA PADA SEKTOR PARIWISATA JAWA TIMUR Monica Koharitanu; Sarce Elsye Hatane
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 direct and significant influence of leadership style to intellectual capital, intellectual capital to financial performance, and leadership style to financial performance in the three, four and five-star Hospitality Sector in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaire to three-star hotel until five-star hotel in East Java. The data that were obtained, then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to intellectual capital, intellectual capital to financial performance, leadership style to financial performance in hospitality sector in East Java. Intellectual capital could become as intervening variable to leadership style and financial performance because of the direct relationship between leadership style and financial performance gave smaller influence than through intellectual capital.

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