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PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN NON MANUFAKTUR DI SURABAYA Indrasanti Betty
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of Strategic leadership on competitive positioning through accounting information system . The samples and data used in this study were obtained from 44 managers at 4 sectors of non-manufacturing companies in Surabaya by using questionnaires. The sample selection was done by purposive sampling. This hypothesis was tested by using Partial Least Square (PLS) and descriptive analysis. The results showed strategic leadership directly influenced the competitive positioning. Strategic leadership has significant and positive influence to the accounting information system. The affect of accounting information system was positive but not significant on competitive positioning. Accounting information system as intervening variable was unable to strengthen the affect of strategic leadership on competitive positioning in non manufacture companies in Surabaya.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility terhadap Information Asymmetry dengan Variabel Kontrol Leverage dan Negative Earnings Kathrin Angelin Hardy; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There were only few studies about the affect of corporate social responsibility (CSR) on information asymmetry. The majority of research topics preveously was about the affect of CSR on financial performance. This study aimed to identify and to prove the affect of level of CSR disclosure on information asymmetry. The level of CSR disclosure was measured by using the criteria of the Global Reporting Initiative (GRI). Information asymmetry was measured by using bid-ask spread. There were two control variables used: leverage and negative earnings. This research was carried on a public companies in Indonesia which published sustainability report and listed in GRI’s database in 2008 – 2014 with a sample of 131 observations. The results showed a significant positive correlation between the level of CSR disclosure with bid-ask spread. The results also showed that leverage had significant positive affect on the bid-ask spread, while negative earnings did have affect on bid-ask spread.           
Pengaruh Leadership Style, Information System dan Competitive Advantage Pada Bisnis Perhotelan di Jawa Timur Joanna Edrea Ung; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

With the development of the tourism industry in East Java, the tourists, both local and foreign come to visit more. Along with these developments, the hospitality industry also is growing in relation to tourism in East Java. As the rapid development of the hospitality industry in East Java, the need to understand more about how to keep the hospitality industry innovation facing its own development in order to provide better service to customers, employees satisfaction and the progress of the hotel itself to appear as leader in the competitive hospitality industry.This study aims to determine the effect of Leadership Style to Competitive advantage through Information system in hotels with 3, 4 and 5 star in East Java. The method used in connection with this research is quantitative. Data obtained by distributing questionnaires to 3, 4 and 5 star hotels in East Java. Respondents in this study were employees of the hotel from several divisions with a minimum 3 years duration of work and minimum positions are as a staff. These results indicate the existence of positive and significant relationship between Leadership style of the Competitive advantage. However, the indirect effect on the relationship of Leadership style adn Competitive Advantage through the Information System has a lower value than the direct effect. It can be concluded that the Information system weakens Leadership style relationship with Competitive advantage.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility terhadap Information Asymmetry dengan Variabel Kontrol Beta dan Managerial Ownership Sylvia Adriani; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and to prove the affect of Corporate Social Responsibility disclosure level to information asymmety. Corporate Social Responsibility disclosure of companies measured by using level of Corporate Social Responsibility disclosure which assessed by using criteria guidelines of GRI Index. Information asymmetry in this study was measured by using bid-ask spread. This study also used control variables: beta and managerial ownership. This research was carried on go public companies in Indonesia which published sustainability reporting and listed in GRI’s database with a sample of 130 observations. The results of this study showed that there was a significant positive affect of Corporate Social Responsibility on bid-ask spread. The results also showed that beta had no affect on bid-ask spread, while managerial ownership had significant positive affect on the bid-ask spread.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry Dengan Variabel Market Share dan EPS Growth Di Perusahaan Terbuka Indonesia Margaret Carolina; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of Corporate Social Responsibility on information asymmetry still rarely done previous researchers, majority were to examine the relationship between Corporate Social Responsibility with financial performance. This study aimed to examine the affect of level corporate social responsibility (CSR) disclosure to the information asymmetry. The level of disclosure of corporate social responsibility was measured by using The Sustainability Reporting Index guidliness that valued by the criteria of the GRI. While the information asymmetry was measured by using the bid-ask data. The result showed that there was positive significant correlation of corporate social responsibility disclosure on bid-ask spread. The result also showed that growth in EPS (EPS Growth) had no affect on bid-ask spread, while market share had negative significant effect on bid-ask spread.
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR TERBUKA Andrew Pranata
Business Accounting Review Vol 3, No 2 (2015): 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.
PENGARUH ORGANIZATION LEARNING TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN MANUFAKTUR Angelina Zipora
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study was conducted to examine the relationship intervening of Accounting Information System. The sample in this study were 60 respondents who plays as managers. This study used a qualitative approach. The data for this study were obtained through questionnaires and the results of this study showed that there was a positive affect on the organization learning to the competitive positioning in the company, positive influence of organization learning to accounting information system, and the positive effect of accounting information system to competitive positioning but not significant
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry dengan Variabel Kontrol Volatilitas Arus Kas dan Profil Industri Angelina Evelyn; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) on information asymmetry had been poorly invesetigated. However, there were only a few studies about the affect of CSR on information asymmetry. The aimed of this research was to examine the affect of CSR toward information asymmetry which measured by bid ask spread.Corporate social responsibility measured by using corporate social responsibility disclosure level that assessed by using criteria guideliness of GRI. The information asymmetry was measured by using bid ask spread. This study also used control variables of volatility cash flow and profile industry. This research was carried out on go public companies in Indonesia which published sustainability report and listed in GRI’s database with a sample of 130.The results of this study showed that there was reciprocal relationship between corporate social responsibility and information asymmetry. The control variables of volatility cash flow had positive affect on information asymmetry, while industry profile had no affect on information asymmetry.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry dengan Variabel Kontrol Likuiditas dan Kepemilikan Institusional Hans William Santoso; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of Corporate Social Responsibility on financial performance had been studied before. However, there were only a few studies about the affect of Corporate Social Responsiblity on Information Asymmetry.This study aims to identify and prove the effect of Corporate Social Responsiblity disclosure to Information Asymmetry.          The Disclosure of Corporate Social Responsbility of company measured using Level Disclosure of Corporate Social Responsiblity that assessed using the criteria of the GRI. Information Asymmetry measured using Bid-ask spread. This research also used control variables that are Liquidity and Institutional Ownership. This research was carried out on public company in Indonesia which publishes sustainability report with sample of 131 observations.          The results showed that there was a significant positive correlation between the disclosure of Corporate Social Responsibility with Information Asymmetry which is measured using bid-ask spread. The results also showed that Liquidity had negative correlation with Information Asymmetry which is measured using bid-ask spread and Institutional Ownership did not affect Information Asymmetry which is measured using bid-ask spread. 
PENGARUH STRATEGIC LEADERSHIP PADA ORGANIZATIONAL LEARNING MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Yessica Mardiana Halim
Business Accounting Review Vol 3, No 2 (2015): 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. 

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