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Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 50 Documents
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Search results for , issue "Vol 2, No 1 (2014): Business Accounting Review" : 50 Documents clear
PENGARUH FAMILY CONTROL, FIRM SIZE, FIRM RISK, DAN FIRM LIFE CYCLE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Servin, Servin
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to examine the effect of family control, firm size, firm risk, and firm lifecycle towards profitability and firm’s value. Sampels were taken from 27 consumer goodscompanies, listed in Indonesia Stock Exchange, ranging from 2010 – 2012. The hypotheseswere tested using multiple regression analysis. In this study, profitability was measured byROA (Return on Asset) and firm’s value was measured by Tobin’s q. The result were, familycontrol and life cycle stage-growth had negative influence towards profitability and firm’svalue while firm size and life cycle stage-mature had positive influence. Firm risk had noinfluence to both of profitability and firm’s value.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan CSR Putri, Rafika Anggraini
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to find out the affect of variables such profitability, liquidity, and leverage to Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 19 companies which got ISRA award and public companies that listed in Bursa Efek Indonesia (BEI) period 2010-2012. This research used multiple regression analysis. The result showed that profitability and leverage  had no affect on CSR Disclosure, while liquidity had an affect on CSR Disclosure.
Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Asset Management Ratios Lesmana, Yuliani
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability Reporting in an indirect infuence on the companys assets and the sale of the company. The efficiency of asset management companies to generate sales can be measured by the ratio of asset management. Therefore, this study aimed to know the affect of sustainability reporting on the financial performance, especially on the asset management ratios. The sample used was a public companies in Indonesia, which published the report Sustainability Report at the National Center for Sustainability Reporting and on each companys website of the consecutive year of 2009-2011, as well as published their annual financial statements on the Indonesia Stock Exchange and on the website of each company consecutive year of 2010-2012. By using SEM-PLS analysis method, the disclosure of sustainability reporting indicators (Indicator SR) based on the GRI - G3 Guidelines were grouped into three aspects, which were economic, social and environmental as independent variables and financial performance were the ratio of asset management (Inventory Turnover ratios, receivables Turnover ratios, Net Working Capital Turnover ratios, Fixed Asset Turnover ratios, Total Asset Turnover ratios) as the dependent variables. As a result, sustainability reporting in the economic and environmental aspects gave significant negative affect on improvement Ratio Asset Management, mean while in the social aspects, sustainability reporting gave significant positive affect on the improvement of Ratio Asset Management.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PROPERTI DAN REAL ESTATE Limbago, Elsa
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The majority of companies listed in Indonesia Stock Exchange are family firms that have advantages and disadvantages that affect the performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent results. This study aimed to know the influence of family control on profitability and firm’s value. Profitability was measured by using ROA and firm’s value by using Tobin’s Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of property and real estate industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that the family control had significant affect on profitability but not the firm’s value. The size and sales growth variables had significant affect on profitability but not on the firm’s value. Meanwhile, leverage variable had no affect on the profitability but had significant positive affect on the firm’s value.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERTANIAN Thesman, Caroline
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Family firms are still dominating in Indonesia, where previous studies on the influence of the family companies to profitability and value of the company showed different results that refer to inconsistencies . This study aimed to examine the affect of family control on the profitability and value of the company . Profitability measured by using ROA and firm’s value by using Tobin s Q. Control variables used were  firm size , sales growth , and leverage . The sample used in this study was the agricultural industry companies that meet certain criteria and were analyzed by using multiple linear regression . The results of this study proved that the family control and leverage negatively affected profitability , sales growth positively affected on profitability , and firm size had no affected on profitability. On the other hand  family control and sales growth had no affect on firm’s value , only firm size and leverage negatively affected the value of the company.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2011 Limanto, Anthomi Wibisono
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the influence of Good Corporate Governance implementation on firm value listed in Indonesian Stock in the period 2007-2011. The measurement of the GCG was measured by using proxy of GCG Score. GCG Score it self is measured through Rights of Shareholders, The Board of Commissioners, Independent Commissioner, Audit Committee, Internal Audit and Disclosure to Investors. Control variables used are Age, Market Share, and Industrial Sectors. The samples used was 40 companies.This research was done in all industrial sectors listed in Indonesian Stock Exchange and have complete data in accordance with this research. This result proved that Corporate Governance Index and Market Shares didn’t exceed more than 0.05. It stated that these two variables had significant positive influence toward the firm’s value. Age influenced significantly but had negative relation towards the firm’s value. And there were industrial sectors that had influence (D3,D4,D5,D7,D8 and D9) and some that didn’t have influence (D1 and D2) towards the firm’s value
PENGARUH PROFITABILITAS,LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR Putri, Rafika Anggraini
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

This study aimed to find out the affect of variables such profitability, liquidity, and leverage to Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 19 companies which got ISRA award and public companies that listed in Bursa Efek Indonesia (BEI) period 2010-2012. This research used multiple regression analysis. The result showed that profitability and leverage  had no affect on CSR Disclosure, while liquidity had an affect on CSR Disclosure
PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DARI SISI PROFITABILITY RATIO Natalia, Ria
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report contains the financial performance and non –financial performance . In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company’s profitability ratio. This study used secondary data. The independent variable in this study was the disclosure of Sustainability report that divided into the performances of disclosure of economic, environmental and social that measured by using SRDI index . The independent variables were measured by using the disclosure index . GRI ( Global Reporting Initiative ) would be used as a guide of sustainability report as a basis for measuring the index . The dependent variable used was the profitability ratio including profit margin , ROA and ROE as a measure of financial performance. The sample was 10 companies that published the sustainability report in three consecutive years of 2009-2011 and could be accessed through the companies’ websites and the website of National Center for Sustainability Reporting and these companies had already published the Annual Financial Statements in 2010-2012 which could be accessed through the companies’ websites. The results showed that there was presence significant negative affect on economic performance disclosure and no positive relationship significant for environmental performance , as well as a significant positive affect on social performance to financial performance of the Profitability Ratio.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PROPERTI DAN REAL ESTATE Limbago, Elsa
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

The majority of companies listed in Indonesia Stock Exchange are family firms that have advantages and disadvantages that affect the performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent results. This study aimed to know the influence of family control on profitability and firm’s value. Profitability was measured by using ROA and firm’s value by using Tobin’s Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of property and real estate industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that the family control had significant affect on profitability but not the firm’s value. The size and sales growth variables had significant affect on profitability but not on the firm’s value. Meanwhile, leverage variable had no affect on the profitability but had significant positive affect on the firm’s value.
Hubungan Antara Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dari Sisi Liquidity Ratio Purnomo, Bernard Chrisitian
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In recent years the Company and stakeholders begin to realize the importance of Sustainability report as a value -added business . Sustainability Report itself is a performance report that contains financial and non - financial . This research was conducted with the aim of testing the relationship of indicators in sustainability report on the companys liquidity ratio . The dependent variable was the Liquidity Ratio which can be measured by Current Ratio, Quick Ratio, and Cash Ratio . On the other hand, the independent variable in this study was the disclosure of Sustainability report by divided into indicators of economic performance , environmental and social and measured using SRDI index . The sample was 9 companies that published Sustainability Report three consecutive years in 2009-2011 that could be accessed through the companys website and the website of National Center for Sustainability Reporting and the company that publishds the Annual Financial Statements in 2010-2012 . The independent variables measured by using a standard of disclosure index by GRI (Global Reporting Initiative). This study uses secondary data collected from the company’s website and the Indonesia Stock Exchange.The results showed that there was a significant negative affect on the disclosure of economic performance, a significant positive affect on the environmental aspects , and the positive affect that was not significant to the Liquidity Ratio .

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