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INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 56 Documents
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Search results for , issue "Vol 4, No 2 (2016): Business Accounting Review" : 56 Documents clear
PENGARUH INTELLECTUAL CAPITAL, INNOVATION CAPABILITY, DAN MARKETING CAPABILITY TERHADAP FINANCIAL PERFORMANCE Natalia Permataria Kandari; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of intellectual capital, innovation capability, and marketing capability to financial performance in banking company in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to banks company in Surabaya and processed by using smartPLS software. This study showed that there was positive and significant relationship of intellectual capital, innovation capability, and marketing capability to financial performance in banking company in Surabaya
RESPON INVESTOR DI SEKTOR PERTAMBANGAN TERHADAP PENGUMUMAN PSAK NO. 64: AKTIVITAS EKSPLORASI DAN EVALUASI PADA PERTAMBANGAN SUMBER DAYA MINERAL Jessica Apriliani Koharyanto; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK No. 64: Activities on Mining Exploration and Evaluation of Mineral Resources. When PSAK No. 64 was announced, investors analyzing the affect of PSAK No. 64 to the company’s financial statements and responding to the announcement of the PSAK. This study aimed to investigate the response of investors to the announcement of PSAK No. 64. The investor response was measured by using abnormal return, and to measure abnormal return this study using a market model. This study examined mining companies which in 2011 had shares in the Indonesia Stock Exchange. The results of this study found that investors did not respond to the announcement of PSAK No. 64.
Pengaruh Earnings Management terhadap Firms Value melalui Bankruptcy Risk sebagai Intervening Variabel pada Perusahaan yang terdaftar dalam Indeks Kompas 100 di Bursa Efek Indonesia Marissa Angeliqna; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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This study aimed to examine the direct and significant affect of earnings management to firms value, earnings management to bankruptcy risk and bankruptcy risk to firms value. The sample of this study was 43 companies listed in Kompas 100 Index in Indonesia Stock Exchange.This study used a quantitative approach, and the data were obtained from company’s financial statement. The data then processed by using smartPLS software. This study showed that there was negative and significant relationship of earnings management to firms value, positive and significant relationship between earnings management to bankruptcy risk and negative and significant relationship between bankruptcy risk to firms value.
Pengaruh Entrepreneurial Orientation terhadap Financial Performance melalui Competitive Advantage dan Job Satisfaction sebagai Variabel Intervening pada Perusahaan Publik Sektor Manufaktur di Surabaya dan Sidoarjo Marcellina Hariyanto; Devie Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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This study aimed to examine the direct and significant affect of entrepreneurial orientation to competitive advantage, entrepreneurial orientation to job satisfaction, competitive advantage to financial performance, job satisfaction to financial performance, on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaire and used ratio financial statement analysis to go public manufacturing firms in Surabaya and Sidoarjo processed by using SmartPLS software. This study showed that there was a positive and significant relationship of entrepreneurial orientation to competitive advantage, entrepreneurial orientation to job satisfaction, entrepreneurial orientation to financial performance, competitive advantage to financial performance, job satisfaction to financial performance, and job satisfaction to competitive advantage on go public manufacturing firms in Surabaya and Sidoarjo. competitive advantage and job satisfaction became the intervening variables to entrepreneurial orientation and financial performance.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Persistensi Laba Pada Perusahaan Sub Sektor Advertising Printing Media, Hotel, Restoran, Pariwisata, Jasa Komputer, dan Perdagangan Lainnya Anastasya Debbie Aliantho; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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Abstract

Research about the affect of Corporate Social Responsibility (CSR) with earnigs persistence are still very rare. Among them were Belkaoui (2004), Salewski (2004), Laksmana dan Yang (2009), Muttakin et al., (2015). These studies had not been done on Sub Sector Company Advertising Printing Media, Hotel, Restaurant, Tourism, Computer Services, and Other Trade. The aim of this study was to examine the affect of CSR on earning persistence on Sub Sector Company Advertising Printing Media, Hotel, Restaurant, Tourism, Computer Services, and Other Trade. Sample for this study start form 2010 until 2014 with 17 companies by using control variables firm size and leverage. The data in this study were processed by using SPSS version 22. This study succeeded to prove the positive effect of CSR to earning persistence, but this study also have not found a significant relationship between firm size and leverage with earnings persistence.
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI SERVICE QUALITY PADA PERUSAHAAN SEKTOR PERHOTELAN DI JAWA TIMUR Joshua Novianto Lokito; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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This study aimed to examine the positive and significant influence of leadership style to service quality, service quality to financial performance, and leadership style to financial performance on hospitality companies in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaires to employees and customers three-star hotel until five-star hotel in East Java. The data obtained then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to service quality, service quality to financial performance, leadership style to financial performance on hospitality companies in East Java. The direct relationship between leadership style and financial performance gave higher influence than through service quality.
KINERJA SOSIAL DAN KINERJA KEUANGAN YANG DIUKUR MENGGUNAKAN ROA Elisabeth Kartika Y.W; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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The purpose of this study was to know whether there was reciprocal relationship about corporate social performance and corporate financial performance. Corporate social performance in this study was measured by the Sustainability Reporting Index based on the criteria of GRI version 3.1. Coporate financial performance in this study was measured by Return on Asset (ROA). This study also used firm size and leverage as control variabels. This study used sample of 30 companies listed in IDX and at least had one published sustainability report during the period of 2008-2014. The result of this study found that threre was not reciprocal relationship between corporate social performance and corporate financial performance. But firm size and leverage have negative relationship to corporate social performance and corporate financial performance.
KOMPETENSI KHUSUS AKUNTAN FORENSIK (SURVEI PADA AKUNTAN FORENSIK KAP BIG FOUR DI INDONESIA) Christine Linardo; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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This study aimed to analyze the nine competencies of forensic accountants.These skills including deductive analysis ability, creative thinking skill, unstructuredproblem solving competence, investigative flexibility, analytical proficiency, oralcommunication ability, written communication ability, specific legal knowledge andgood composure to (1) determine whether or not special competency requiredfor forensic accountants and (2) identify a new set of variables (factors) to replace thenine competency variables at the Big Four public accounting firms in Indonesia.This study was conducted by census to all the population. Data were obtainedby distributing 140 questionnaires to all auditors who were working as associates inthe forensic division at the Big Four public accounting firms in Indonesia. Data were while Exploratory Factor Analysis used to answer the second objective. The dataanalysis were performed with SPSS version 20.The results of this study by using Spearman Rank Correlation Analysisshowed that special competencies were required for the work of forensic accountants.By using Exploratory Factor Analysis, the results identified that three factors wouldbe reduced from nine competency factors of forensic accountants. The first factorincluding deductive analysis ability, unstructured problem solving competence,investigative flexibility, and analytical proficiency. The second factor includingcreative thinking skill, specific legal knowledge and good composure while the thirdfactor including oral communication ability and written communication ability.
Pengaruh Executive Incentive terhadap Firm Value melalui Earning Management sebagai Variabel Intervening pada Perusahaan yang Terdaftar dalam Saham Indeks Kompas 100 di Bursa Efek Indonesia Periode 2010-2014 Sieny Lauw; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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This study aimed to examine the direct and significant affect of executive incentive to earning management, earning management to firm value, and executive incentive to firm value. This study also examine the indirect and significant relationship of executive incentive to firm value through earning management as intervening variable. The sample of this study was 32 companies listed in Kompas 100 Index in Indonesia Stock ExchangeThis study used a quantitative approach, and the data were obtained from company’s financial statement of 2010-2014. The data then processed by using smartPLS software. This study showed that there was positive and significant relationship of executive incentive and earning management, negative and significant relationship of earning management and firm value, and negative and significant relationship of executive incentive and firm value.
Pengaruh Budget Participation Terhadap Managerial Performance Melalui Procedural Fairness Sebagai Variabel Intervening Eduardus - Hartono; Josua - Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
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Companies are faced with the pressures of globalization that requires new management strategic plan to maintain business organization. In Surabaya City, the competitiveness of business development is quite high, according to Surabaya city website as saying that Surabaya became the center of business and trade activities. One management technique that can be used is the budget. In preparing a budget, communication is needed between supervisors and subordinates to inform each other. Therefore, it is necessary to have participation in the making of a budget.This study aimed to examine the influence of budget participation to managerial performance through procedural fairness as an intervening variable. The type of data in this research was quantitative; the source of the data used was primary data. Data were collected by spreading questionnaires. This research using 135 samples consisting of 45 companies located in the region of Surabaya and around Surabaya with 3 respondents who have positions as manager. The hypotheses in this study were tested using the software Partial Least Square (PLS). Budget participation showed the affect on procedural fairness and managerial performance.

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