Filter By Year

1945 2024


Reset

Found 27,076 documents
Search Information

 261   262   263   264   265 
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN MANUFAKTUR TERBUKA Sheleen Wijaya
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.164 KB)

Abstract

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 TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL DIVIDEND YIELD DAN MARKET-TO-BOOK RATIO PADA PERUSAHAAN TERBUKA DI INDONESIA Anastasia Audina Candra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.88 KB)

Abstract

This study aimed to identify and to prove the existence of a relationship between Corporate Social Responsibility (CSR) disclosure level and the decreased levels of information asymmetry measured by using level of disclosure of CSR (TCSR). CSR disclosure level was measured by using the Sustainability Report that valued by the criteria of the GRI guideliness. The asymmetry of information that occured between company’s managers and investors measured by using the bid-ask spread. This study used control variables of the dividend yield and market-to-book ratio. This research was carried out on public companies inIndonesiawhich published sustainability report and listed in the GRI database with a sample of 111 observations. The results showed that there was a positive and significant affect of CSR disclosure level on information asymmetry. The results also showed that the dividend yield affected the bid-ask spread positively, while the market-to-book ratio had not affected the bid-ask spread.
ANALISA PENGARUH ACCOUNTING INFORMATION SYSTEM TERHADAP COMPETITIVE ADVANTAGE MELALUI KNOWLEDGE MANAGEMENT PADA INDUSTRI PERHOTELAN DI SURABAYA Arie Widiharta; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.076 KB)

Abstract

This research was conducted to find out the influence of Accounting Information System Against competitive advantage Through Knowledge Management as intervening variable in the hospitality industry located in Surabaya. Competitive advantage became one of the most important variables that was able to measure the hospitality ability. An other variables that was accounting information system had contribution in creating competitive advantage of the company. On the other hand, the application of accounting information system could not be separated from the support of knowledge management that were in the hotel.Data analysis techniques used in this research was the partial least square to describe the relationships between variables. The research results showed that the accounting information system and knowledge management affected the competitive advantage in a positive and significant in the hospitality industry located in Surabaya. 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.158 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.303 KB)

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 Penggunaan Information System Terhadap Competitive Advantage Melalui Intellectual Capital Pada Industri Perhotelan Di Jawa Timur Kevin Setiadi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.426 KB)

Abstract

This study aimed to examine the direct and significant affect of Information System to Intellectual Capital; Intellectual Capital to Competitive Advantage; and Information System to Competitive Advantage in hospitality industries in East Java. This study also examine the indirect and significant relationship of Information System to Competitive Advantage through Intellectual Capital as intervening variable in hospitality industries in East Java. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitality industries in East Java and processed by using smartPLS software. This study showed that there was positive and significant relationship of Information System to Intellectual Capital; Intellectual Capital to Competitive Advantage; and Information System to Competitive Advantage in hospitality industries in East Java. But, Intellectual Capital was inadequate to become as intervening variable between Information System and Competitive Advantage because the direct relationship between Information System and Competitive Advantage gave greater affect than if it was through Intellectual Capital.
PENGARUH BOARD STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Carine Jacqueline Hetharie; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the direct and significant influence between board structure on value relevance of accounting information. Also this study examine indirect influence between board structure to value relevance of accounting information through intellectual capital disclosure as the mediating variable. The sample used in this study were 41 banks listed on Indonesia Stock Exchange starting from 2011-2016. The data processed by using WarpPLS software version 5.0.The result of this research found the positive effect of board structure on intellectual capital disclosure, the positive effect of board structure on value relevance of accounting information, the positive effect of intellectual capital disclosure on value relevance of accounting information. Intellectual capital disclosure successfully mediates the influence of board structure on value relevance of accounting information.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.615 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.402 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.614 KB)

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.

Page 263 of 2708 | Total Record : 27076

 261   262   263   264   265