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INDONESIA
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 TRANSFORMATIONAL LEADERSHIP TERHADAP UNIVERSITY PERFORMANCE DENGAN LEARNING ORGANIZATION DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Lianna, Octavia
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 transformational leadership on university performance with learning organization and university culture as the intervening variables. The samples and data used in this study were obtained from 420 students in 6 private universities in Surabaya by using questionnaire. The sample selection was done by purposive sampling. This hypothesis was tested by using Partial Least Square (PLS) and descriptive analysis by using SPSS. The results showed transformational leadership did not directly influence on university performance. Transformational leadership had significant and positive influence on learning organization and university culture. Learning organization and university culture had significant and positive influence on university performance.
PENGARUH VALUE ADDED INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN KHUSUSNYA DI INDUSTRI PERDAGANGAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2013 Olivia, Sirapanji
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 value added intellectual capital with financial performance and market value of the company. The sample used in this study were 38 companies in the field of trade in services that are consistently listed in the Indonesian Stock Exchange in 2008-2013 . The hypothesis in this study tested by using multiple linear regression statistical test . VAIC measured by using the concept of Pulic (2005 ) then linked to financial performance ( ROA , ROE ) and the companys market value ( Tobin s Q ) . The results of this study indicated that not all components of VAIC colud have positive and significant influence on profitability and market value of the company . HCE only can affect the market value of the company , while the CEE was only able to affect the profitability of the company. While the VAIC components that consistent by affecting profitability and market value was structural capital efficiency ( SCE )
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI INTELLECTUAL CAPITAL TERHADAP PERUSAHAAN MANUFAKTUR Martin, Kurniawan
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of strategic leadership to the competitive positioning through intellectual capital. The independent variables used in this study was strategic leadership  measured by six indicators, intervening variables used was intellectual capital and the dependent variable used was competitive positioning measured by using the five force.samples used in this study were 60 managers working in a manufacturing companies in Surabaya. This research took the most answers that were 30 people manager. The analysis technique used was Partial Least Square (PLS).The results showed that there was a positive correlation on the strategic leadership to competitive positioning, positive influence of strategic leadership to intellectual capital, and positive influence of intellectual capital to competitive positioning.
PENGARUH MARKETING ACTIVITY TERHADAP RETURN ON ASSET DAN MARKET TO BOOK VALUE PERUSAHAAN DI SEKTOR INDUSTRI KEUANGAN NON-BANK Aaron, Ciawi
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 marketing activity to return on asset (ROA) and market to book value (MTBV). Marketing expense represented the marketing activity; while company size, and company age were control variables to explain the relationship of marketing activities on profitability and market value. Data used in this study were secondary data from the companys annual report. This study used 35 companies in the sector of non-bank financial industry which is listed in Indonesian Stock Exchange from 2008 to 2013 by using purposive sampling method. Hypotheses in the study analysed by using multiple regression method. The result showed that marketing activities had influence on MTBV but had no influence on ROA. As dependent variable, ROA only affected by company size; while MTBV was affected by company age.
PENGARUH CORPORATE SOCIAL REPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR INDUSTRI BARANG KONSUMSI Jane, Merrie
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Corporate Social Responsibility (CSR) has grown to be an integral part of corporate strategy. There were many researches done about the affect of CSR on investor response, but the results were inconsistent. The purpose of this research was to study the affect of CSR on investor’s response in Consumer Goods Industrial sector.CSR was measured by CSRI, meanwhile investor response was measured by CAR. ROA, firm size, DER, and market share were used as control variables. The sample of this research consisted of companies from Consumer Goods Industrial sector, which listed in Indonesia Stock Exchange during 2008-2012, with the total number of 115 firm years.The results proved that CSR had positive affect on investor response. ROA had a negative affect on investor response. Whereas, firm size, DER, and market share had no affect on investor response.
Pengaruh Kegiatan Marketing terhadap Profitabilitas dan Nilai Perusahaan Properti dan Real Estate di BEI Sonya, Serenia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to investigate the influence of marketing activity on profitability and market value in property and real estate companies listed in Indonesia Stock Exchange. This study used 45 property and real estate companies during the period of 2008 until 2013 with total 155 annual reports observed. By using multiple linear regression, the results showed that firm age as the component of marketing activities had positive influence to companies’ profitability and market value. The marketing expense hd a positive and significant influence on profitability and market value that represented by EPS and Market to Book Ratio. Firm size had negative influence profitability and positive influence to market value tha represented by EPS and Tobins’Q.
PENGARUH SERVICE QUALITY TERHADAP COMPETITIVE ADVANTAGE MELALUI STUDENT LOYALTY DAN UNIVERSITY REPUTATION SEBAGAI VARIABEL INTERVENING Kevin, Kristianto
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study is aims to examine the effect of service quality to competitive advantage with student loyalty and university reputation as intervening variables. Data that used in this study are primary data. This study use students from 6 private universities in Surabaya as samples with purposive sampling method. Hypotheses in this study is analyzed using structural equation model (SEM) with SmartPLS 2.0. The result revealed that, service quality significantly affect competitive advantage directly, and indirectly through intervening variables which are university reputation and student loyalty.
PENGARUH STUDENT SATISFACTION TERHADAP COMPETITIVE ADVANTAGE DENGAN UNIVERSITY REPUTATION DAN STUDENT LOYALTY SEBAGAI VARIABEL INTERVENING Chan, Budiman
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 student’s satisfaction to competitive advantage with university reputation and student’s loyalty as the mediators. The data that used in this study were primary data. This study used students from 6 private universities in Surabaya as samples with purposive sampling method. The hypotheses in this study was analyzed by using Partial Least Square method. The result from this study showed a direct impact of positive and significant of the student’s satisfaction to competitive advantage, but the university reputation and student’s loyalty cannot become as the mediators.
PENGARUH ORGANIZATION LEARNING TERHADAP COMPETITIVE POSITIONING MELALUI INTENSITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA STUDI KASUS PERUSAHAAN NON MANUFACTURING Imelda, Beatriz
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to identify the influence of Organization Learning toward Competitive Positioning with Accounting Information System as the mediating variable Non Manufacturing Firms in Surabaya. The variables were: Organization Learning,  Accounting Information System, and Competitive Positioning. The number of samples were 83 respondents. The data analysis technique used was Partial Least Square. This research showed that Organization Learning had positive influence toward Competitive Positioning; Organization Learning had positive influence toward Accounting Information System, but there was no influence of Accounting Information System on Competitive Positioning. That’s why, Accounting Information System was not a mediating variable of Organization Learning towards Competitive Positioning in non manufacturing firms in Surabaya. 
Top Management Team (TMT) Departure in Acquisition Period: Understanding The Factors That Influence The Relationship Between TMT Departure and Post-Acquisition Performance Sugianto, Genial
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this paper is to define the relationship between TMT Departure and post-acquisition performance and find factors that cause TMT to depart. Instead of using field works, this paper uses literature review method to answer the research question. Thus, all of relevant papers related to Merger & Acquisition and TMT departure will be included to discuss the relationship between both variables and factors behind TMT departure. Evidently, this thesis found that there is a negative effect between TMT Departure and post-acquisition performance. To put it another way, high turnover of acquired executives may cause post-acquisition performance to decrease. In order to uncover this issue further, this thesis will use 2 theories to describe eight factors that cause TMT Departure: Resource Base View (RBV) Theory and Relative Standing Theory. Thus, these factors can help acquiring management to prevent high TMT turnover.

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