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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 STRATEGIC DECISION MAKING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Monica, Sienatra
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The aim of this study is to determine and examine the effect Strategic Decision Making to Organizational Performance through Competitive Advantage as an intervening variable. Samples in this study are manufacturing companies located in Surabaya and Sidoarjo. The data used in this research was primary data in the form of a questionnaire that was distributed to 50 manufacturing companies in Surabaya and Sidoarjo. Hypothesis testing in this study will be carried out by using path analysis modeling techniques through PLS program. The test results stating that there is a positive and significant effect of Strategic Decision Making on Competitive Advantage, Strategic Decision Making on Organizational Performance and Competitive Advantage on Organizational Performance.
PENGARUH BUDAYA UNIVERSITAS TERHADAP PERFORMA UNIVERSITAS MELALUI ORIENTASI KEWIRAUSAHAAN DAN PEMBERDAYAAN SEBAGAI VARIABEL INTERVENING Utomo, Suhardi
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of university culture on the university performance with entrepreneurial orientation and empowerment as  intervening variable. The samples and data used in this study were obtained from 420 students in six private universities in Surabaya by using questionnaire. The sample selection was done by using purposive sampling. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed a significant and positive impact of university culture to university performance. Entrepreneurial orientation and empowerment cannot become intervening variables, but may help to explain the impact of university culture on university performance. University culture had a positive and significant impact on entrepreneurial orientation and empowerment. Entrepreneurial orientation and empowerment were later proved to have positive and significant impact on the university performance
PENGARUH PENERAPAN SUPPLY CHAIN INTEGRATION DI UNIVERSITAS TERHADAP ORGANIZATIONAL PERFORMANCE MELALUI SERVICE QUALITY DAN CUSTOMER SATISFACTION Randy, Dioritto
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

All of enterprises and organizations must pay some attention for its organizational performance. Today some education organization like private universities should also give much regard on various aspect if they want to have better organizational performance. Those aspects are supply chain integration, service quality, and customers’ satisfaction. The goal in this research is to find some relationship between all of those aspects toward organizational performance on private universities in Surabaya. The data analysis used PLS method to 420 respondents from 6 selected private universities in Surabaya.
STUDI EKSPERIMENTAL: MENGURANGI BIAS PENGUKURAN UMUM BALANCE SCORECARD DALAM PENILAIAN KINERJA PADA MAHASISWA SI PROGRAM MANAJEMEN PARIWISATA Janet, Georgina
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The study Lipe & Salterio (2000) found a common measurement dominance on the results of the performance evaluation using the BSC, and this has resulted in a common measure bias. Various approaches are taken to address the common measure bias, but was not optimally reduced the common measure bias.This study combined two approaches which were disaggregate / mechanically aggregate and knowledge to reduce the common measure bias. The study also examined whether the performance evaluation using the BSC affected the allocation of compensation. This study used an experimental research method. The first hypothesis was tested by using repeated measures ANOVA, the second hypothesis was tested by using independent sample t-test and the second hypothesis was tested by using multiple linear regression. The Disaggregate /mechanically aggregate and knowledge approaches were managed to reduce the common measure bias of  BSC and  the results of BSC performance evaluation influenced the allocation of compensation.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP ORGANIZATIONAL PERFORMANCE MELALUI ORGANIZATIONAL CULTURE DAN ENTREPRENEURIAL INTENSITY SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN PUBLIK DI SURABAYA Jessica, Helena
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The aimed of this study was to examine the relationship of transformational leadership to the firm performance. This research was conducted in order to find the affect of transformational leadership through organizational culture and entrepreneurial intensity as the intervening variables. This study used primary data obtained from questionnaires distributed to go-public companies’ employees in Surabaya. The samples were companies that used transformational leadership. Based on the multiplication of the question of the variable items obeserved 4 or 5 times a sample of 147 employees was set of in 30 companies that use transformational leadership. The test results showed that the application of transformational leadership gave a positive and significant influence on the firm performance. But, Entrepreneurial intensity didn’t provide a positive impact on the firm performance and there was no significant influence of organizational culture on firm performance. Therefore transformational leadership provided a significant influence on firm performance through entrepreneurial intensity.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA SEKTOR INDUSTRI PERTAMBANGAN Dessy, Arta
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study was conducted to know the effect of Corporate Social Responsibility (CSR) on the response of investors. Some inconsistency in the results of previous studies either in a multi industry and mining industry in Indonesia was a motivation to prove the influence of CSR on the response of investors.CSRwas measured byusingindicatorsofthe Global ReportingIndex(GRI) version3.1. whereastomeasure the responseof investorsusingthe CumulativeAbnormal Return(CAR). Control variablesusedin this studywere the Returnon Assets(ROA), firm size, Debtto Equity Ratio(DER), andmarket share. This research was conductedatthe companiesinthe miningindustrysectorsthat listedinIndonesia Stock Exchange(IDX) in2008-2012with a sample of123 firm-year.The resultsofthe t testinthe miningindustrysectorshowedthatCSRhad asignificantand positiveaffecton the response ofinvestors. The control variablesof firm sizeandmarket share hadsignificant and positive influenceoninvestorresponse. Whilethe resultsforthe controlvariablesROAandDERdid notaffect theresponseof investors. Based on theF test resultsshowedCSR, ROA, firm size, DER, and themarket sharehadsignificant influenceto investorresponse.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNGAN DI INDONESIA Seraphine, Angelina
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Nowadays, stakeholders should be maintained well by the companies in order to be sustained in business and reach the long term goal. The purpose of this research was to study the effect of corporate social responsibility (CSR) on the investor response on the listed companies on the property, real estate, and building construction sector in IDX between 2008 and 2012. The disclosure of CSR was proxied by the criterias on Global Reporting Initative (GRI) Index and investor response was proxied by cummulative abnormal return (CAR). In this research, return on asset (ROA), firm size (Fsize), debt to equity ratio (DER), and market share (Mshare) were used as control variables. The method used for data processing of 176 firm years was multiple regression analysis by using SPSS software 20th version. The result showed that CSR had positive significant effect on CAR.  ROA, Fsize, and Mshare as control variables had no effect on CAR, meanwhile, DER had positive significant effect on CAR.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR KEUANGAN Stefany, Dianita
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

There were many researches about the effect of Corporate Social Responsibility on investor response, but the results were still inconsistent. This research aimed to examine the effect of Corporate Social Responsibility (CSR) on investor response in companies in the financial sector. In this research, CSR was measured by CSR index, based on criteria established by the Global Reporting Initiative (GRI), while investor response was measured by the Cumulative Abnormal Return (CAR). This research used four control variables, were consisted of return-on-assets (ROA), firm size, debt-to-equity ratio (DER), and market share. The hypothesis in this research were tested by using multiple regression analysis. The samples used in this research are 310 firm years in the financial sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.            The result of this research concluded that CSR had significant negative effect on investor response. As control variables, ROA and firm size had significant positive effect, DER had significant negative effect, while market share had no significant effect on the investor response.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA PERUSAHAAN BERKAPITALISASI BESAR (BIG CAPITALIZATION) Stevy, Susilo
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Research to identify the affect of Corporate Social Responsibility (CSR)  to investor response had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to investor response in big capitalization company. CSR was measured by Global Reporting Initiative (GRI) Index and investor response that was measured by Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), dan market share as control variables. This research was done in big capitalization company group (Big Cap) in factbook issued by Indonesia Stock Exchange in the period of 2008-2012. This research used 238 firm years sample and tested by SPSS 20.The results of this research conclude that CSR has significant positive affect on CAR, which means investor considering CSR to make investment decision. While DER and market share had no siginificant effect on CAR. ROA and firm size had significant negative effect on CAR.
Pengaruh Marketing Activity Terhadap Profitability dan Market Value Perusahaan Retail dan Produksi Besar Debora, Trisnawati
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of Marketing Activity which is consist of Marketing Expense, Company Age, and Company Size partially and simultaneously to Profitability represented by Return on Sales, Return on Asset, Return on Equity, and to Market Value represented by Earning per Share, Market to Book Value Ratio, Tobin’s Q. This study used annual report of Retail and Large Production Companies listed in BEI from 2009-2013 as the secondary data. The samples used in this study were 15 retail and 16 large production companies. The results showed that Marketing Expense, Company Age, and Company Size influenced ROS, ROA, and EPS significantly positive. Company Age influenced ROS and ROE significantly negative and influenced MBVR and Tobin’s Q significantly positive. Company Size only influenced ROA and EPS.

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