Articles
<![CDATA[Analisa Persepsi Peran Akuntan sebagai Aktor dalam Industri Restoran di Kota Surabaya ]]>
<![CDATA[Vilanti, Kartika]]>;
<![CDATA[Tarigan, Josua]]>
<![CDATA[ Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review ]]>
Publisher : <![CDATA[Petra Christian University ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension.]]>
<![CDATA[Analisa Persepsi Atas Peran Akuntan Sebagai Aktor dalam Industri Perbankan di Surabaya ]]>
<![CDATA[Harijanto, Angeline]]>;
<![CDATA[Tarigan, Josua]]>
<![CDATA[ Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review ]]>
Publisher : <![CDATA[Petra Christian University ]]>
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<![CDATA[Tujuan dari penelitian ini adalah mengetahui persepsi akuntan atas pengaruh personal dimension dan corporate dimension terhadap peran akuntan sebagai aktor dalam industri perbankan di Surabaya, serta mengetahui faktor mana yang berpengaruh paling dominan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis kausal komparatif, dengan menggunakan sampel 67 responden dan 42 responden yang memenuhi kriteria akuntan sebagai aktor. Dari hasil analisis regresi linier berganda dan hasil uji f secara simultan dapat disimpulkan bahwa peningkatan personal dimension dan corporate dimension berpengaruh positif dan signifikan terhadap peningkatan peran akuntan sebagai aktor pada industri perbankan di Surabaya. Sedangkan, dalam hasil uji t menunjukkan peningkatan personal dimension tidak berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya, namun untuk corporate dimension berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya.The purpose of this study was to know the influence of the perception of accountants to the personal and corporate dimensions to the role of the accountant as an actor in the banking industry in Surabaya, as well as to know which factors were the most dominant influence. This research was a quantitative research by using comparative causal analysis method, using a sample of 67 respondents and 42 respondents who meet the criteria of accountant as an actors. From the results of multiple regression analysis and simultaneous f test results it was concluded that an increase in personal and corporate dimension has positive and significant dimension to the increased role of the accountant as an actor in the banking industry in Surabaya. Meanwhile, the t test results showed an increase in personal dimension had no significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya, but the corporate dimension had significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya.]]>
<![CDATA[ANALYSIS OF MERGER & ACQUISITION MOTIVES IN INDONESIAN LISTED COMPANIES THROUGH FINANCIAL PERFORMANCE PERSPECTIVE ]]>
<![CDATA[Tarigan, Josua]]>;
<![CDATA[Claresta, Alfonsis]]>;
<![CDATA[Elsye Hatane, Saarce]]>
<![CDATA[ KINERJA Vol 22, No 1 (2018): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v22i1.1570
<![CDATA[This study aims to analyse the financial performance of Indonesia companies undergoing M&A in the period of 2009-2012 by comparing several accounting ratios from four years before and after M&A. The sample of this study is 136 annual reports, ranged from 2005 until 2016 of non-banking companies in Indonesia Stock Exchange (IDX). The financial performance of the companies was assessed by several ratios, to measure accounting and market measurement simultaneously to fully assess the M&A performance. The mean of these ratios from four years before was being compared to the mean from four years after M&A; using Paired Sample T-Test, Wilcoxon Signed Rank Test and MANOVA. The test done showed that most of the Indonesian companies undergoing M&A are (a) pursuing for growth and financial synergy motives (b) operating synergies objective needs longer time to be achieved, and (c) accounting and market measurement had been in line revealing semi-strong form of market efficiency in Indonesia.Keywords: Merger and Acquisition, Motives, Financial Performance, Market measurement, Indonesia.]]>
<![CDATA[Intellectual Capital Disclosure in Determining the Economic Value Added Spread of Service Companies in Indonesia ]]>
<![CDATA[Hatane, Saarce Elsye]]>;
<![CDATA[Zanderet’s, Christina]]>;
<![CDATA[Tarigan, Josua]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v11i1.15874
<![CDATA[Abstract. This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the Indonesia Stock Exchange in the 7 years observation period, 2010 to 2016. This study examines 427 firm years from 61 companies. Human Capital Disclosure (HCD), Relational Capital Disclosure (RCD) and Structural Capital Disclosure (SCD) are used to measure intellectual capital disclosure as the independent variables. Another independent variable is Return on Assets (ROA), return on equity (ROE) and Operating Cash Flow Ratio (OCF-R) which are used to measure profitability. EVA spread is the dependent variable. There are two control variables used are firm size and firm age. In total there are six hypotheses to be tested in this study. Data testing is done using Gretl software. The results of this study are quite diverse. Five of the six independent variables have no significant effect on EVA Spread. On the other hand, SCD has a significant positive effect on EVA SpreadKeywords. Intellectual Capital Disclosure, Human Capital Disclosure, Relational Capital Disclosure, Structural Capital Disclosure, Profitability, EVA Spread.]]>
<![CDATA[Measuring Financial Performance in the Absence of Objective Measures: an Evidence from Indonesia Local Restaurants ]]>
<![CDATA[Tarigan, Josua]]>;
<![CDATA[Hirawanto, Rafel Romero]]>;
<![CDATA[Dautrey, Jean]]>;
<![CDATA[Hatane, Saarce Elsye]]>
<![CDATA[ KINERJA Vol 23, No 2 (2019): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v23i2.2064
<![CDATA[The purpose of this research is to explore the paths between the SERVQUAL dimensions, customer satisfactionand customer loyalty towards the financial performance in Indonesialocal restaurants. Researchers in Indonesia often encounter problems obtaining objective measures of financial performance in privately-held companies, especially restaurants industries. The authors help fill this knowledge gap by extended the study of service quality into financial performance. A quantitative approach was employed, using 26-items, five-point Likert-scale questionnaire administrated to 150 customers and 50 restaurant owners or managers. The data analysis technique that was used in this research was the Partial Least Square (PLS). The research showed that there is a strong consistent link between service quality, customer satisfactionand customer loyalty towards the financial performance.Additionally, customer loyalty have the role that strengthens the impact of customer satisfaction to the financial performance]]>
<![CDATA[A Comparative Study on Financial Performance of the Participants in Indonesia Sustainability Reporting Awards ]]>
<![CDATA[Hatane Semuel]]>;
<![CDATA[Saarce Elsye Hatane]]>;
<![CDATA[Cyndy Fransisca]]>;
<![CDATA[Josua Tarigan]]>;
<![CDATA[Jean-Marc Dautrey]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.84
<![CDATA[The main objective of this research is to analyze the financial performance of companies that have participated in Indonesia Sustainability Reporting Awards (ISRA) competitions in 2009–2017, both regularly and temporarily. This study also analyzes the differences in financial performance in terms of industrial sector factors and the number of workers. This research applies secondary data, which is carried out with independent t–test and multivariate test. Companies that consistently participate in ISRA competitions have a smaller level of leverage, and more exceptional ability to generate operating cash. Companies with fewer than two thousand employees are more productive than companies with ten thousand employees. However, when the number of employees is more than ten thousand people, productivity managing assets is even better. It seems that investors appreciate small companies more. Compared to companies in the banking sector, companies in the manufacturing and non–manufacturing industries have more substantial debts, more productive assets, and higher stock market values. It seems that investors appreciate this ISRA competition more for non–banking companies.]]>
<![CDATA[Talent Management and Financial Performance: Does Organization Learning Mediate That Relationship? ]]>
<![CDATA[Josua Tarigan]]>;
<![CDATA[Gabriele Nia Ferdian]]>;
<![CDATA[Saarce Elsye Hatane]]>;
<![CDATA[Diah Dharmayanti]]>
<![CDATA[ APMBA (Asia Pacific Management and Business Application) Vol 7, No 1 (2018) ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics and Business, Brawijaya University ]]>
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DOI: 10.21776/ub.apmba.2018.007.01.1
<![CDATA[This research has a purpose to identify the impact of the talent management through organization learning towards the financial performance of the listed consumer goods sector in Indonesia. Indonesia costumer goods sector has faced significant growth during the recent year, the companies are enforced to establish competitive strategy to maintain their position in the market. Talent management should be paid attention more since it helps the company to attract, acquire, and retain the best employees that may help maintaining their position in the market as well as enhancing the performance. Based on the hypothesis test, it is true that talent management influences organization learning and financial performance. The companies such as PT HM Sampoerna Tbk and PT Unilever Tbk who obtain high score in the talent management variable most likely to be followed by high score in the organization learning as well. The results also reveal that some companies still need to improve the attraction activities and system to capture learning which are the first indicator of talent management and forth indicator of organization learning. In addition, it was found that organization learning as a mediator can strengthen the relationship between talent management and financial performance.]]>
<![CDATA[PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING STUDY KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA ]]>
<![CDATA[Jessica Kosasih]]>;
<![CDATA[Josua Tarigan]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study was intended to know how the role of strategic leadership to the competitive positioning of the manufacturing company in Surabaya, as well as in addition to know how the role of strategic leadership to the competitive positioning through the organization learning manufacturing company in Surabaya. In this study, the data collected by distributing questionnaires to 30 manufacturing companies in Surabaya and each company used the 2-3 respondents. This research usied Structural Equation Model analysis of Partial Least Square software. The survey results revealed that the strategic leadership had positive influence on competitive positioning and organization learning did not reinforce a positive influence on the competitive positioning of strategic leadership.]]>
