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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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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA VARIABEL UKURAN, DEBT RATIO, DAN SEKTOR INDUSTRI TERHADAP NILAI PERUSAHAAN Susanto, Margaret
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

GCG berpengaruh terhadap nilai perusahaan karena tingginya kesadaran perusahaan untuk menerapkan GCG sebagai sebuah kebutuhan, bukan sekedar kepatuhan terhadap regulasi yang ada. Ukuran perusahaan berpengaruh terhadap nilai perusahaan didasarkan pada kenyataan bahwa semakin besar ukuran perusahaan, maka ada kecenderungan untuk menggunakan jumlah pinjaman yang lebih besar pula. Debt ratio dipahami sebagai penaksir dari resiko yang melekat pada suatu perusahaan, artinya debt ratio yang semakin besar menunjukkan resiko investasi yang besar pula. Penerapan GCG terhadap nilai perusahaan karena disebabkan oleh sektor industri yang berbeda-beda dan hanya fokus pada satu sektor industri saja, sehingga setiap sektor mempunyai keunikan masing-masing dari profil berbeda.Penelitian ini dilakukan pada semua sektor industri yang tercatat di Bursa Efek Indonesia. Jumlah sampel yang digunakan adalah sebanyak 30 perusahaan selama 5 tahun dari 2007-2011. GCG dihitung menggunakan GCG score dengan variabel tertentu, nilai perusahaan dihitung menggunakan tobins’Q dan terdapat variabel kontrol yaitu ukuran, debt ratio, dan sektor industri. Penelitian ini dilakukan untuk mengetahui pengaruh penerapan GCG pada variabel ukuran, debt ratio, dan sektor industri terhadap nilai perusahaan. 
PENGARUH ORGANIZATIONAL CULTURE TERHADAP COMPETITIVE ADVANTAGE MELALUI ENTREPRENEURSHIP DAN SUPPY CHAIN INTEGRATION SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN MANUFAKTUR DI JAWA TIMUR Tendean, Angelina
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung dari organizational culture terhadap competitive advantage pada perusahaan manufaktur di Jawa Timur. Selain itu, penelitian ini juga bertujuan untuk mengetahui pengaruh organizational culture terhadap competitive advantage melalui entrepreneurship dan supply chain integration yang merupakan variabel intervening dalam penelitian ini. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh merupakan data primer yang diperoleh melalui penyebaran kuisioner kepada 30 perusahaan manufaktur baik terbuka maupun tertutup di Jawa Timur. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari organizational culture terhadap competitive advantage, organizational culture terhadap entrepreneurship ,  entrepreneurship terhadap competitive advantage dan organizational culture terhadap supply chain integration pada perusahaan manufaktur di Jawa Timur. Namun, penelitian ini juga menunjukkan adanya hubungan negatif dan signifikan antara supply chain integration terhadap competitive advantage.
ANALISA HUBUNGAN INTENSITAS PERSAINGAN, UKURAN PERUSAHAAN, ORGANISASI PEMBELAJARAN DENGAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA SEKTOR RESTORAN DI SURABAYA Omar, Setiawan
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Increased economic growth Surabaya especially in the restaurant, making the competition even more increase. For that businesses of today need enough information to solve the existing competition and use it in decision control. Therefore researchers interested in studying the relationship between the intensity of competition, firm size, and organizational learning and the use of accounting information systems in restaurant sector. AIS at the restaurant used to support the daily activities as well as in corporate decision-making, and therefore to see the high level of competition and the companys desire to increase the size of his company, AIS became the company needs in order to help the decision-makers to take the right and accurate because based on the rational information. Beside that AIS can be useful to help AIS restaurants to learn the organization that can be useful an organizational memory. The data show that the AIS at many restaurants use to support the daily activities. Data were obtained through questionnaires distributed to 89 manager and 11 owner of a restaurant in Surabaya. The data is processed using the product moment correlation. The results showed that the variables of intensity of the competition, firm size, and organizational learning have a significant relationship with the use of AIS.
Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia Tiono, Ivena
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan untuk mengetahui apakah faktor-faktor profitabilitas opiniaudit, jenis industry, ukuran perusahaan, dan reputasi Kantor Akuntan Publik (KAP) mempengaruhi audit report lagdi perusahaan - perusahaan yang terdaftar di Bursa Efek Indonesia, khususnya di tahun 2009-2011. Metode sampling yang digunakan adalah purposive sampling dengan jumlah total perusahaan sampel sebanyak 600 perusahaan. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik dan normalitas terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Software yang digunakan dalam mengolah data adalah SPSS versi 20. Hasil penelitian menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 2,6%; 97,4% lainnya dijelaskan oleh faktor-faktor lain. Secara parsial, jenis industry mempengaruhi audit report lag. Sedangkan opini audit, profitabilitas, ukuran perusahaan dan reputasi KAP tidak berpengaruh terhadap audit report lag. 
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN MELALUI EMPLOYEE ENGAGEMENT DAN JOB SATISFACTION SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN RETAIL TERBUKA DI SURABAYA Linata, Sugiharto
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

 The purposes of this research was to know the positive and significant influence of transformational leadership towards financial performance; job satisfaction towards financial performance; and employee engagement towards financial performance in retail companies in Surabaya. The data analysis technique used was Partial Least Square (PLS) with the calculation process assisted by SmartPLS software application program to process the data of the questionnaires. The results showed there were negative and significant influence of transformational leadership towards financial performance; there were positive and insignificant influence of job satisfaction towards financial performance; and there were positive and significant influence of employee engagement towards financial performance in retail companies in Surabaya, and there was also the indirect influence of transformational leadership towards financial performance through job satisfaction and employee engagement.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR ANEKA INDUSTRI Vannetia, Mutiara
Business Accounting Review Vol 3, No 1 (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 investor response measured by using the abnormal return. The sample used in this study were 124  company years in the miscellaneous industry sector during the period of 2008-2012. The results of this study showed that Corporate Social Responsibility did not significantly affect the abnormal return. ROA and firm size as control variables had positive influence on abnormal return . While the control variables Debt to Equity Ratio and Market Share had no affect on abnormal returns
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI INTELLECTUAL CAPITAL TERHADAP PERUSAHAAN NON MANUFAKTUR Daniel, Clarence
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Competition in the era of globalization of the international community was hit by devastating changes. This becomes very crucial because each company vying to dominate the market. Various ways done by companies that have good competitive positioning. The establishment of good competitive positioning cannot be separated from the leadership style that can create strategic vision and manage the companys operations are well that is strategic leadership. Strategic Leadership application of good leadership cannot be separated from the support of intellectual capital of the company.This study aims to examine the effect of the strategic leadership to competitive positioning through intellectual capital against non-manufacturing companies. The respondents were top-level management of various companies in Surabaya. The analysis technique used to process the data was Partial Least Square (PLS).The results showed that the strategic leadership affect the intellectual capital,  and the intellectual capital affect the competitive positioning where the intellectual capital was the intervening variable.
Pengaruh Pengungkapan Sustainability Reporting Terhadap Respon Investor Swenjiadi, Jenawan
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The study attempts to determine whether sustainability reporting disclosured by Indonesia companies affect investor response. Sustainability reporting is measured based its completeness compared to GRI 3.1 guidelines. Investors response is measured by cumulative abnormal return. Multiple linear regression was used to analyze this study. The study found sustainability reporting doesn’t affect investor response
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI INDONESIA Elsa, Ongkowijoyo
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The effect of corporate social responsibility on investor response had been studied before. However, there was a mix finding of those researches and none of them had been done in Infrastructure, Utility, and Transportation Sector in Indonesia. The aim of this research was to examine the effect of corporate social responsibility on investor response in Infrastructure, Utility, and Transportation sector in Indonesia.CSR was measured by GRI Index version 3.1 while investor response was measured by cumulative abnormal return. The control variables used in this research were return on assets (ROA), firm size, debt-to-equity ratio (DER), and market share. 136 firm years during 2008-2012 were used as a sample and analyzed using multiple regression analysis method.The results indicated that CSR and the control variables of ROA and firm size had no influence on investor response. On the other hand, DER had negative influence and market share had positive influence toward investor response.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI LEARNING ORGANIZATION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RITEL BERSKALA INTERNASIONAL DAN NASIONAL DI SURABAYA Vilency, Virany
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study is aimed to know the affect of transformational leadership on the competitive advantage through learning organization as the intervening variable. The data used in this research were primary data in the form of questionnaires. This study used international and national scaled companies that engaged in retail field in Surabaya by using purposive sampling method. Data analysis method used was structural equation model (SEM) to know the relationship between the variables. The result showed that transformational leadership significantly affected the competitive advantage directly, and indirectly through intervening variable, which was learning organization.

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