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Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 64 Documents
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Search results for , issue "Vol 3, No 2 (2015): Business Accounting Review" : 64 Documents clear
PENGARUH STRATEGIC LEADERSHIP PADA ORGANIZATIONAL LEARNING MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Halim, Yessica Mardiana
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. 
PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS Marliani, Mery
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 collect evidence of three fraud factors which are influence cash theft. They were pressure, opportunity, and razionalitation that depent on employee’s perception.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant affect of pressure, opprtunity, and razionalitation in cash theft.
ANALISA PENGARUH CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA INDUSTRI RITEL KHUSUSNYA CONVENIENCE STORE DI SURABAYA Djuali, Stephanie Cynthia
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the influence of corporate image on store firm performance through customer’s satisfaction as intervening variables in the retail company in Surabaya. The sample in this study was 35 retail companies in Surabaya. Data obtained by spreading the questionnaire to the companies. This study used path analysis techniques with PLS (Partial Least Square). From the test conducted were found significant positive influence of corporate image on customer’s satisfaction, and also positive and significant influence on the corporate image to the store firm performance. In this study, the customer’s satisfaction had a significantly negative affect on store firm performance at retail convenience store company in Surabaya.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Hudoyo, Olgawati
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value.  
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPLOYEE SATISFACTION PADA PERUSAHAAN SEKTOR MANUFAKTUR DI SURABAYA Yulia, Yemima
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaire to manufacturing firm in Surabaya and processed by using PLS software. This study showed that there was a positive and significant relationship of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR BARANG DAN KONSUMSI -, Christina
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this resech was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value, in which the CSR variable was measured based on the Gloal Reporting Initiative Index 3.1 standart, while firm value was measured by using Tobin’s Q. The sample was taken form the observation of 124 companies in Consumer Goods Industry sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had no significant influance on the firm value, while the other control variable, namely firm size had significant influence on the firm value. But market share and debt to equity ratio control variables had no impact on the firm value.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON NILAI PERUSAHAAN PADA SUBSEKTOR SEMEN, KERAMIK, PLASTIK, DAN KIMIA Natanagara, Devina Mustikarina
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 significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the firm value which was measured by using the Tobin’s Q. The sample used in this study were 120 observations in subsectors of chemical, cement, ceramic, and plastic industry during the period of 2009-2013. The results of this study showed that Corporate Social Responsibility significantly affect the firm value. Market share as control variable had positive influence on firm value. While the Debt to Equity Ratio control variable had no affect on firm value and firm size control variable had negative influence on firm value.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Rosally, Catherina
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 collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity role in auditor performance.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Stacia, Evelyn
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Hudoyo, Olgawati
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 (78.005 KB)

Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value.

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