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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 788 Documents
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Analisa Faktor yang Mempengaruhi Likuiditas Pada Industri Ritel yang Terdaftar Pada Bursa Efek Indonesia Tahun 2007-2012 Sugiono, Lisa Puspitasari
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor apa saja yang berpengaruh terhadap likuiditas perusahaan. Penelitian ini menggunakan beberapa variabel kontrol yang diidentifikasi sebagai faktor yang mempengaruhi likuiditas, antara lain meliputi ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor industri ritel. Penarikan sampel dilakukan dengan menggunakan purposive sampling method sehingga diperoleh 25 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja mempunyai pengaruh yang signifikan secara bersama-sama terhadap likuiditas. Hasil uji t menunjukkan bahwa perputaran modal kerja berpengaruh terhadap likuiditas. Sedangkan ukuran perusahaan dan kesempatan bertumbuh tidak berpengaruh terhadap likuiditas.
Analisa Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Operasi Masa Depan Yuwana, Vina
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan bertujuan untuk menguji kemampuan informasi laba bersih dan arus kas operasi dalam menjadi prediktor arus kas operasi masa depan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia pada tahun 2007-2012. Penarikan sampel dilakukan dengan menggunakan purposive sampling method sehingga diperoleh 155 perusahaan yang akan digunakan sebagai sampel penelitian. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi parsial (uji t) dengan  = 5%. Hasil uji t menunjukkan bahwa laba bersih secara parsial berpengaruh signifikan dalam menjadi prediktor bagi arus kas operasi masa depan. Demikian pula dengan arus kas operasi secara parsial juga berpengaruh signifikan dalam menjadi prediktor bagi arus kas operasi masa depan.
Analisa Hubungan Intensitas Persaingan, Ukuran Perusahaan, dan Organisasi Pembelajaran dengan Penggunaan Sistem Informasi Akuntansi Pada Sektor Industri Manufaktur di Surabaya Tanrim, Budi
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the relationship between the intensity competitiveness, firm size, learning organization with the use of Accounting Information System (AIS). AIS has an important role to support a company can excel in high competition by providing valid data for management decision making. Moreover, the larger the size of company the larger the needs to support the routine AIS remained firm in running productivity. The learning organization also needed by a company in order to be able to continue to compete in an environment that is constantly changing. On other hand the learning organization requires AIS as organizational memory to store the information obtained. Data were obtained through a questionnaire distributed to 63 managers and 37 owners of a manufacturing company in Surabaya. The data were processed by using the product moment correlation. The results showed that the variables of intensity of the company, firm size, and organizational learning have a significant relationship with the use of AIS. In addition, it was found that many of the manufacturing industries in Surabaya using SIA for external side (Financial Reporting System).
PENGARUH FAMILY CONTROL, FIRM RISK, SIZE, DAN AGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Gunawan, Liany
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study conducted to know the influence of family control on the profitability and firm’s value. The sample used in this study were firms that have annual reports and complete research data on trade, service, and investment sectors of the period 2008-2011. The dependent variables in this study were the profitability and firm’s value, while the independent variable in this study was family control, in addition, the control variables used in this study were the firm risk, size, and age. The results of this study indicated profitability as the dependent variable showed that family control, firm risk, age had no influence on the profitability of the firm, while the size had significantly positive influence on the profitability of the firm. Meanwhile, the results of the research on the dependent variable of the firm’s value showed that family control and firm risk did not influence the firm value, while the size had significantly positive influence on firm value, and age had significantly negative influence on firm’s value.
Analisa Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Perbankan dan Asuransi di Surabaya Tanoyo, Aprillycia
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Increasingly stringent of banking and insurance competition makes every bank and insurance must be active to improve their performance. Measuring organizational performance in advance can be used to guide the managers to formulate the necessary improvements. A performance measurement tool that can be used is the balanced scorecard which is not only measure performance of the financial side, but also the non-financial. The study aimed to examine the relationship among size, product life cycle, and market position and the use of a balanced scorecard in the banking and insurance sectors in Surabaya. In this study, balanced scorecard is referes to the use of the balanced scorecard framework as a performance measurement. This study used a sample taken from the June 2012 issue of Investor Magazine that were the 50 best banks in 2012 and from the July 2012 issue of Investor Magazine were the 20 best insurance companies in 2012 with the headquarters or branches in Surabaya. The hypothesis was tested by using Pearson Product Moment Correlation. The study shown that there was a relationship among organization size, product life cycle, and market position, and the use of the balanced scorecard. Also, the study shown that the use of the most balanced scorecard is at the customers perspective, which amount to 25,78%
Analisa Faktor – Faktor Yang Mempengaruhi Likuditas Pada Perusahaan Manufaktur Di Sektor Industri Barang Konsumsi Tahun 2007-2011 Theodora, Devona
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to determine the factors that affected the liquidity in the manufacturing sector of the consumer goods industry. This study used one dependent variable that was liquidity and 3 independent variables which were namely firm size, debt ratio and inventory turnover. The sample used in this study was a manufacturing company in the consumer goods industry from 2007 to 2011. The hypothesis tested by using multiple linear regression models. The results of this study showed that the company size had a significant positive effect on liquidity. While debt ratio and inventory turnover had a significant negative effect on liquidity.
The Effect of Intellectual Capital to Profitability of Banking Sector Companies Listed in Indonesian Stock Exchange in 2007-2011 Kartika, Martha
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze that influence of intellectual capital on profitability. This study used several control variables that identified as factors that influence profitability, such as Value Added Human capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital employed (VACA). The population used in this study was companies whose businesses are in banking sectors. Sample was drawn by using purposive sampling method thus result 22 companies that will be used as samples for this study.The hypothesis in this study was tested by using multiple linear regression model. Simultaneous signification test (F test) and partial signification test (t test) with α = 5% are used to test hypothesis. The result of F test showed that Value Added Human capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital employed (VACA) have significant influence on profitability. The result of t tes showed that Value Added Human capital (VAHU) had no significant influence. Structural Capital Value Added (STVA), and Value Added Capital employed (VACA) have postive and significant influence on profitability.Keywords: Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Value Added Capital employed (VACA), profitability.
ANALISA PERBEDAAN KINERJA KEUANGAN (MARKET RATIO) PADA PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORT AWARD (ISRA) 2009-2011 Widyastuti, Widyastuti
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to know the difference of financial performance on participant firms of Indonesia Sustainability Report Award (ISRA) 2009-2011. Market measurements used in this research were Price Earning Ratio and Market to Book Ratio. Firm performance data based on firm’s annual report from 2009-2011 and participating firm data from the Report of the Judges ISRA. The test used in research were independent t test, One Way ANOVA, and MANOVA test by using SPSS 19. The research sample were 30 companies participating in Indonesia Sustainability Report Award on 2009-2011 listed in Indonesia Stock Exchange. The result of the research showed that only Market to Book Ratio of participant of Indonesia Sustainability Reporting Award showed difference between manufacturing and service sectors. Meanwhile, there was no difference of PER and MBR of participating and size variable. This indicated that investors didn’t know about ISRA so they didn’t use the information available in this award.
Pengaruh Loyalitas Pelanggan terhadap Profitabilitas pada sebuah Perusahaan Jasa Automotive (PT "X") di Surabaya Sari, Cendika
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menguji hubungan antara loyalitas pelanggan dengan profitabilitas pelanggan pada sebuah perusahaan jasa automotive di Surabaya. Peneliti menggunakan beberapa variabel bebas yaitu kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan), loyalitas pelanggan sebagai variabel kontrol, dan profitabilitas sebagai variabel terikat. Sampel yang digunakan dalam penelitian ini adalah 271 pelanggan servis berkala di PT “X”. Hipotesis dalam penelitian ini diuji menggunakan Stuctural Equation Modelling (SEM). Dalam penelitian ini menggunakan variabel kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan) untuk mengukur loyalitas pelanggan. Hasil penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara loyalitas pelanggan dengan profitabilitas.
Analisa Pengaruh Penggunaan Benchmarking Terhadap Keunggulan berssaing dan Kinerja Perusahaan Paulus, Michael
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara benchmarking terhadap keunggulan bersaing dan kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah manajer perusahaan yang ada di Surabaya dan minimal memiliki pengalaman kerja selama satu tahun. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Penelitian ini bertujuan untuk membuktikan adanya hubungan antara benchmarking dengan keunggulan bersaing dan kinerja keuangan perusahaan. Benchmarking yang digunakan pada pene­litian ini dijelaskan dengan menggunakan lima tahapan benchmarking yaitu plan, search, observe, analyze, dan adapt. Keunggulan bersaing yang digunakan pada pene­litian ini dijelaskan dengan menggunakan indikator harga, kualitas, delivery dependable, inovasi produk, dan time to market. Kinerja Perusahaan yang digunakan pada pene­litian ini dijelaskan dengan menggunakan ukuran kinerja keuangan dan non keuangan.

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