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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 65 Documents
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Search results for , issue "Vol 5, No 2 (2017): Business Accounting Review" : 65 Documents clear
Pengaruh Board Structure terhadap Firm Performance melalui Intellectual Capital Pada Perusahaan Sektor Barang Konsumsi, Perdagangan, Jasa dan Investasi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Gabriella Karuniajaya Hartono; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the relationship of board structure towards firm performance with intellectual capital as an intervening variable. The sample used in this study comprised of corporations within consumer goods sector (cigarette, pharmacy, cosmetic, household necessities, household-appliance, food and beverages sub-sectors) trade, service, and investment sectors (whole-sale and retail sub-sectors) listed in Indonesia Stock Exchange (IDX) during 2010 to 2015. The data collected from the 2010-2015 annual reports with a total of 295 observed reports. The data is analyzed by using WarpPLS 5.0 to describe the relationship among the variables. Board structure was measured from board size, board composition, and board meeting, intellectual capital was measured using value added intellectual capital, and the last return on asset was used as a measurement for firm performance. The results showed that there was significant influence of board structure towards intellectual capital, board structure towards firm performance and intellectual capital towards firm performance.
PENGARUH ORGANIZATIONAL LEARNING CAPABILITY TERHADAP INTELLECTUAL CAPITAL MELALUI ERP IMPLEMENTATION SEBAGAI VARIABEL MEDIASI Dio Adi Hendrawan; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the impact of organizational learning capability to intellectual capital through ERP implementation as a mediating variable in companies that have implemented ERP system in Indonesia. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system. Data analysis techniques used in this study is partial least square to describe the relationship between variables. Data processing using WarpPLS 5.0. The results showed that organizational learning capability with ERP implementation have a positive and significant effect on intellectual capital in companies that implement ERP system in Indonesia.
PENGARUH KEPEMILIKAN PEMERINTAH TERHADAP KINERJA KEUANGAN MELALUI DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL INTERVENING Nathania Hunardy; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove that there was an influence between government ownership and financial performance through board independent as intervening variable in the manufacturing sector. The ownership structure in this study is measured using goverment ownership. Board independent measured by using the calculation of the proportion of board independent. This research uses two financial performance indicators Tobin's Q and Return on Assets. This study examined 445 firm year in the manufacturing sector listed in Indonesia Stock Exchange during 2011-2015. The results showed that government ownership tend to assist in improving the company's financial performance. This was indicated by goverment ownership that had significant positive effect on financial performance. The results also showed that goverment ownership had significant negative affect on the board independent. This means that the increasing government ownership structure in the company, the composition of board independent also tended to decrease. While, The independent board of commissioners had a significant negative influence on financial performance.
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Infrastruktur, Utilitas dan Transportasi Caroline Janet Sukamto; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is still an inconsistency between theory and empirical results regarding the influence of family ownership structures on firm performance. On the theory, family ownership structure has advantages that can provide benefits to the improvement of firm performance. On the other hand, there are many empirical results regarding the positive and negative effects of family ownership structures on firm performance. This study aimed to examine and to prove the influence of family ownership structure on firm performance. The family ownership structure was measured by the presence or absence of family members sitting in the managerial position of the company or the ownership of stock by the family at least ten percent. Company performance was measured by using ROA. There were two control variables used: GCG score and market share. This research was conducted on public company of infrastructure, utility and transportation sectors which listing in IDX in 2010-2015 with a sample of 125 observations. The result showed a significant negative relationship between family ownership structure with ROA. The result of this study also showed that GCG score had a significant positive affect on ROA, while market share had no affect on ROA.
Pengaruh Managerial O wnership terhadap Firm Performance melalui Capital Structure sebagai Intervening pada Perusahaan Publik yang terdaftar dalam Bursa Efek Indonesia Yenny Listiyani
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to examine the influence of managerial ownership on firm performance through capital structure as intervening on public companies listed in Indonesia Stock Exchange (IDX). This research used all sector of Indonesian public companies listed in IDX in the period of 2011-2015 excluding financial sector. Final sample was made from 373 firm years. Managerial ownership was measured by percentage of ownership owned by director and commissioner, capital structure was measured by debt to equity ratio and times interest earned ratio. While, firm performance was measured by Tobin’s Q, ROA, and ROE.The empirical result showed that managerial ownership had significant and negative affect towards both capital structure and firm performance. But, capital structure had significant and positive affect on firm performance. While the affect of managerial ownership toward firm performance through capital structure was significant and negative. The result showed that pecking order theory that used in decision making about sources of capital companies in Indonesia and managerial ownership was not suitable to be used in Indonesia to reduce the agency problem.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN MELALUI MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING DI INDONESIA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Estrella Febyani; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to examine the effect of managerial ownership on firm value with earning management as intervening variable (the study  of the companies listed on the Indonesia Stock Exchange in 2011-2015). The population in this study are all  go public’s companies that issued annual report and listed on Indonesia Stock Exchange in 2012 until 2014. Sampling technique used to take the sample in this study is non-profitability sampling. The type of sampling used in this study is purposive sampling that the determination of the sample considering certain criteria that have been determined against the object of research in accordance with the purpose of the study. Data analysis tool used in this research is descriptive analysis and multiple regression analysis. The result of this research are: (1) managerial ownership have significant effect to firm value, (2) managerial ownership have significant effect to earnings management, and (3) earnings management have significant effect to company value.
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP MARKET CAPITALIZATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Fifi Fifi Fifi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to know the direct influence of Board structure and ownership structure on Market capitalization. In addition, this research also aimed to know the indirect affect of board structure and ownership structure on market capitalization through intellectual capital disclosure as a mediating variable. The sample used in the research consisted of 72 manufacturing companies listed on the Indonesia Stock Exchange with observation years during 2010-2015. Data processed by WarpPLS software version 5.0.            The result showed that there was a positive influence of board structure on intellectual capital disclosure, negative influence of ownership structure on intellectual capital disclosure, positive influence of board structure on market capitalization, no significant influence of ownership structure on market capitalization and positive influence of intellectual capital disclosure on market capitalization. In addition, the research also found that intellectual capital disclosure successfully mediated the influence of board structure on market capitalization, and intellectual capital disclosure failed to become a mediating variable towards the influence of  ownership structure to market capitalization.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Jessica Goldwin; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

   This study aimed to obtain empirical evidence on the influence of applying corporate governance to firm performance. Corporate governance was measured by using CGPI score, while firm performance was measured by using ROE. This study also used firm size, firm age and financial crisis as control variables. This study was conducted on companies that obtain CGPI ranking from 2001-2015 with a sample of 248 observations. The result of this study showed that corporate governance had positive and significant affect on firm performance and firm age had negative and significant affect on firm performance. The result of this study also showed that firm size and financial crisis had no significant affect on firm performance.
Pengaruh Beban Pajak Penghasilan Terhadap Manajemen Laba pada Perusahaan Sektor Perdagangan, Jasa dan Investasi Periode 2010-2015 yang Terdaftar di Bursa Efek Indonesia dengan Firm Size dan Leverage sebagai Variabel Kontrol. Feliana Pramitasari; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examines the affect of income tax expense of the previous year on earnings management activities of the current year of trade, service and investment public companies in Indonesia by using firm size and leverage as control variables. Furthermore, this study will used 58 financial reports of trade, service, and investment public company that registered in Indonesia Stock Exchange from 2010 until 2015. Modified Jones model was be used to calculate Discretionary Accrual which became a proxy of earnings management. The data tested by using multiple linear regression analysis.The results showed that income tax expense, firm size and leverage had affected on earnings management simultaneously. Income tax expense had negative affect on earnings management, on the other hand firm size had no affect on earings management. The variabel leverage had positive affect on earnings management.
Pengaruh Pengungkapan Good Corporate Governance terhadap Stock Return dengan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ-45 Felisitas Sriayu Ningsih; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study conducted to examine the influence of Good Corporate Governance Disclosure toward stock return with firm performance as a mediating variable. Good corporate governance measured by using Corporate Governance Disclosure Index (CGDI), stock return measured by using cumulative abnormal return (CAR), and firm performance measured by using return on equity (ROE). It also used debt to equity ratio (DER) and firm size as control variables. The sample used in this study was LQ-45 companies listed in Indonesia Stock Exchange (IDX) which published their annual reports and financial reports consistently during 2010 until 2015. So the final sample in this study was 108 observations selected by using purposive sampling.The data analysis technique was panel data regression by using STATA. The result showed that good corporate governance had a direct significant positive relation toward stock return without mediating by the firm performance. Debt to equity ratio had significant positive affect on firm performance and significant negative affect on stock return. While firm size had a significant negative affect on firm performance and had no significant affect on stock return.

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