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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 COSTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Cynthia, Cynthia
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 test the affect of Strategic Costing on Organizational Performance through Competitive Advantage that acted as the intervening variable on manufacturing companies in Surabaya and Sidoarjo. The sample of this study was  50 manufacturing companies in Surabaya and Sidoarjo. The data was collected by distributing questionnaires to the companies. This study used path modeling analysis technique with PLS tools. The results from this study showed that there were positive and significant affect of Strategic Costing on Competitive Advantage, positive and significant affect of Strategic Costing on Organizational Performance, and also positive and significant affect of Competitive Advantage on Organizational Performance on manufacturing companies in Surabaya and Sidoarjo.
Peranan Employee Stock Ownership Plan dalam Pengaruh Value Added Intellectual Capital terhadap Financial Performance Yeshinta, Trivena
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 the value added intellectual capital to the financial performance and the role of employee stock ownership plan. This study used dummy variable that is employee stock ownership plan. The sample used in this study is a public company financial sector. The hypothesis in this study tested by using multiple regression. The measurement of value added intellectual capital used the method of Pulic (2004) to be associated with profitability (return on investment and return on equity), market value (market-to-book ratio, earing per share and Tobins q), and productivity (asset turnover and employee performance) and also to see if there were differences between firms that do not apply to the ESOP.
PENGARUH INTELLECTUAL CAPITAL DALAM KINERJA KEUANGAN DAN NILAI PERUSAHAAN (Studi Empirik Pada Perusahaan Industri Sektor Konsumsi Yang Go Public Di Bursa Efek Indonesia Tahun 2008-2012) Tara, Laurensia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Initial study aimed to analyze the influence Intellectual Capital on Financial Performance and Value of the go public Industry Sector Consumption In Indonesia Stock Exchange of 2008-2012 . The independent variable the used was VAIC, while the dependent variable were the Companys financial performance and company value. The data analysis technique used was Regression analysis with Program SPSS Statistics. The Results showed that VACA , VAHU And STVA significantly affect the dependent variables is ROA , ROE , ATO , SG , TOBINSQ and PER . FOR t test only VACA had dominant influence Against Corporate Profitability to Both dependent ROA and ROE. While the dominant influence Against The productivity variable were the dependent variable VAHU either ATO or SG , and the dependent variable of  Company Value VAHU variables had significant affect on TOBINSQ And STVA variables affect significantly on PER .
PENGARUH ORGANIZATION LEARNING TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN MANUFAKTUR Zipora, Angelina
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 examine the relationship intervening of Accounting Information System. The sample in this study were 60 respondents who plays as managers. This study used a qualitative approach. The data for this study were obtained through questionnaires and the results of this study showed that there was a positive affect on the organization learning to the competitive positioning in the company, positive influence of organization learning to accounting information system, and the positive effect of accounting information system to competitive positioning but not significant
PENGARUH CONTROL ORIENTED SEBAGAI STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Rany, Arnius
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 the affect of  Control Oriented as a Strategy Management Accounting Techniques on Competitive Advantage and Organizational Performance in a company. In this study primary data was used by distributing questionnaires to companies that ware openly or closely which is engaged in manufacturing in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. The result showed that the affect of Control Oriented on Competitive Advantage were positive and significant. In addition, the results also proved that there were positive and significant affect of Control Oriented on Organizational Performance, and also positive and significant affect of Competitive Advantage on Organizational Performance in companies engaged in manufacturing in Surabaya and Sidoarjo..
Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan pada Sektor Keuangan Melia, Agustina
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 effect of good corporate governance on firm performance in finance sector company. This study used board of commissioner, independent commissioner, and managerial ownership as good corporate governance’s proxy on the firm performance. Board of commissioner, independent commissioner, and managerial ownership used as independent variables. The firm performance used in this study using ROA as measurement and dependent variable. This study also used variable control which was firm size. Samples used in this study was finance sector company of the period of 2011-2013. The hypothesis was tested by using multiple regression linear. Simultaneously, board of commissioner, independent commissioner, managerial ownership, and firm size significantly affected the ROA. Partially, board of commissioner and managerial ownership didn’t significantly affect the ROA. Meanwhile, independent commissioner and firm size negatively and significantly affect the ROA.
Pengaruh Value Added Intellectual Capital Terhadap Produktivitas Karyawan dan Return on Asset Pada Perusahaan Jasa yang Terdaftar di BEI Jessica, Ariyanti
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 examine the influence of value added intellectual capital (VAIC) on employee’s productivity and return on asset in service companies listed in Indonesian Stock Exchange. The motivation of this research was to provide clarity of the results from the previous researches. This study used 34 service companies that run in hospitality, restaurant and tourism, advertising, printing, and media, computer services, telecommunication, transportation, toll, airport, harbor, and the kind of, as well as non-building construction during 2008 until 2013. By using multiple linear regression, the results were VAIC had significant influence on employee’s productivity and return on asset. From each component of VAIC, human capital efficiency (HCE) had negative significant influence on employee’s productivity and had no significant impact on return on asset, while structural capital efficiency (SCE) and capital employed efficiency (CEE) had positive significant influence on both employee’s productivity and return on asset.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA PERUSAHAAN NON KAPITALISASI BESAR (NON-BIG CAPITALIZATION) DI INDONESIA Melissa, Anderson
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Some article stated that non-big capitalization company is not considered by investors and do not become a mayor consideration in investing decision. Because of that, this studies would analyze about the affect of corporate social responsibility (CSR) to investor response on non-big capitalization company in indonesia.                 The variables that used in this research were CSR as independent variable and investor response that measured by using cummulative abnormal return (CAR) as dependent variable. The other independent variables which were control variable were return on asset (ROA), firm size, debt to equity ratio (DER), and market share.           The sample in this research was non-big capitalization company during period of 2008-2012. The data-processing method is done by determining the criterion sample and statistics descriptive analysis that were mean, maximum value, minimum value, and standar deviation. The amount sample that fulfilled the criterion was 216 firm year. Whereas for the analysis-data model was using classical assumption, double linear regression and hypothesis test. The research result showed that the independent variable CSR did not significantly influence CAR. However, control variables that were ROA, firm size, DER, and market share had significantly influence on CAR.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN NON MANUFAKTUR DI SURABAYA Betty, Indrasanti
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 Strategic leadership on competitive positioning through accounting information system . The samples and data used in this study were obtained from 44 managers at 4 sectors of non-manufacturing companies in Surabaya by using questionnaires. The sample selection was done by purposive sampling. This hypothesis was tested by using Partial Least Square (PLS) and descriptive analysis. The results showed strategic leadership directly influenced the competitive positioning. Strategic leadership has significant and positive influence to the accounting information system. The affect of accounting information system was positive but not significant on competitive positioning. Accounting information system as intervening variable was unable to strengthen the affect of strategic leadership on competitive positioning in non manufacture companies in Surabaya.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP UNIVERSITY PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPOWERMENT SEBAGAI VARIABEL INTERVENING Feby, Anthonius
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

University is an organization engaged in the education sector so it must have a goal to be achieved. Goals can be achieved if an organization has a good performance. Moreover, the era becomes more competitive, so it is also required that the performance of an organization should also be better. For that reason, it is a must for a university to recognize what variables that affect the performance of the university.        Data collected by distributing questionnaires to students who were in private universities in Surabaya. To avoid any wrong interpretation of the data obtained in the research process, then there were several steps that should passed as to test the validity and reliability through Partial Least Square (PLS). The results obtained showed that there was no significant affect of transformational leadership on the university performance. So in order to influence the university performance, transformational leadership required intervening variables such as learning organization and empowerment.

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