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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 Independensi, Keahlian, Frekuensi Rapat, dan Jumlah Anggota Komite Audit terhadap Penerbitan Sustainability Report ISRA 2008-2012 Ilyona, Risty
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Consideration of environment issue impact has caused particular concern for the company stakeholders. The company began disclose a report containing the corporate responsibility activities undertaken by more attention to the global framework that is easy to understand and measure the called sustainability reporting, known as CSR report. The reporting guidelines are organized and developed within the Global Reporting Initiative (GRI). These guidelines have been adopted by many companies, including in Indonesia. The purpose of this research is to know the influence of variable independence, expertise, frequency of meetings and the number of audit committees on the disclosure of sustainability report. the size of company is a control variable in this research. The population of this study is all companies registered in ISRA 2013 and the sample is determined by purposive sampling method. The analytical method used is logistic regression analysis. The results of the analysis found that only the frequency of meetings and the size of the companies that affect the sustainability report disclosure.
Analisa Pengaruh Intellectual Capital dan Inventory Turnover terhadap Profitabilitas Perusahaan (Studi Kasus pada Perusahaan Ritel dan Grosir yang terdaftar di BEI tahun 2009 – 2013) Jendra, Ardhan
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 intellectual capital and inventory turnover on the profitability of the company. This study used several variables that were identified as factors affecting profitability include the following: Value Added Human capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital employed (VACA). The population used in this study was companies engaged in the retail and wholesale sectors. The method of data processing was performed by using multiple linear test. This study uses a quantitative approach. To test the hypothesis must meet the criteria, namely R2 test, t test and F test. The result revealed that the intellectual capital and inventory turnover simultaneously had significant affect on profitability. But partially, VAHU and ITO did not significantly affect profitability, while STVA and VACA significantly affect profitability.
PENGARUH KEGIATAN MARKETING TERHADAP PROFITABILITAS DAN NILAI PASAR DI PERUSAHAAN PERBANKAN Daniel, Tri
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study was to determine whether there are significant implementation of Marketing Expense, Company age, and Company Size on profitability and Market value. Samples used in this study were 28 companies in the banking sector with the research period 2009-2013 using multiple regresion. The results of this study prove that the Marketing Expense have significant positive effect on Profitability (ROS) and Market Value (MTBV & Tobins Q). Company Age also negatively affect ROS. Company Size has a significant positive effect on Profitability (ROA) and Market Value (Tobins Q)
PENGARUH COMPETITOR ACCOUNTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATION PERFORMANCE Alan, Hartanto
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 Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Advantage, positive and significant affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Organization Performance, and also positive and significant affect of Competitive Advantage towards Organization Performance on manufacturing companies in Surabaya and Sidoarjo.
PENGARUH PEMBERDAYAAN KARYAWAN TERHADAP KEUNGGULAN BERSAING MELALUI INTEGRASI RANTAI PASOKAN PADA PERUSAHAAN MAKANAN DI SURABAYA Lydia, Kusnadi
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 employees’ empowerment to competitive advantage through supply chain integration as the intervening variable. The data used in this study were primary data by using questionnaires. The sampling method techniques used was purposive sampling with 90 respondents from 30 food industries located in Surabaya. The research data analysis technique used was Partial Least Square (PLS) to examine the hypothesis of the research. Based on the analysis, it was proved that there was a positive significant influence of employees’ empowerment to competitive advantage either directly or indirectly through supply chain integration.
PENGARUH BUDAYA PERUSAHAAN TERHADAP KEUNGGULAN BERSAING MELALUI KEPUASAN KARYAWAN PADA PERUSAHAAN KAFE RESTORAN DI SURABAYA Angel, Caroline
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 corporate culture to competitive advantage through employees’ satisfaction at cafe restaurant companies in Surabaya . Data used in this study were primary data. The sample used in this study were 30 cafe restaurant company in Surabaya with purposive sampling method. The hypotheses in this study analyzed by using structural equation model (SEM) with SmartPLS 2.0. The result revealed that, corporate culture  significantly affect competitive advantage directly, and indirectly through intervening variables which were employees’ satisfaction.
PENGARUH CUSTOMER ACCOUNTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES DAN CUSTOMER ORIENTATION TERHADAP ORGANIZATIONAL PERFORMANCE Lisa, Valentine
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This Study was done to examine the affect of customer accounting as  strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer orientation to organizational performance.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE DENGAN STUDENT ENGAGEMENT DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Estefan, Junaydi
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 Transformational Leadership on Competitive Advantage through University Culture and Student Engagement as the intervening variables on private universities in Surabaya. In this study primary data were used by using questionnaire distributed into 6 private universities in Surabaya. This study used path modeling analysis technique with PLS tools. The result showed that there were positive and significant affect of Transformational Leadership on Competitive Advantage, Transformational Leadership on University Culture, Transformational Leadership on Student Engagement, University Culture on Competitive Advantage, and also Student Engagement on Competitive Advantage on private universities in Surabaya.
PERANAN EMPLOYESS STOCK OWNERSHIP PROGRAM, HUMAN COST EFFICIENCY DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET Yuliana, Haosana
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

In the company, shareholders expect managers to manage the company so as to maximize returns, while the manager is going to create strategy and goals to meet on their own needs than the needs of the owner (Pugh, Oswald, & Jahera, 2000). Then the Employee Stock Ownership Program (ESOP) is there to align employee’s goals and objectives of the organization (Dhiman, 2009). With the ESOP, the employee is the owner of the company (Sanjaya, 2012), so as to encourage the increase of productivity, efficiency and has an impact to the firms overall profitability (Ngambi & Oloume, 2013). In this thesis, testing was done to the role of Employee Stock Ownership Program (ESOP), the Human Cost Efficiency (HCE) and Total Asset Turnover (ATO) towards Return on Asset (ROA) in the companys financial and investment sub-sectors. Based on the testing, ESOP, HCE and ATO had significant positive affect on ROA, in which if the companies implement ESOP and increasing the HCE and ATO, the ROA would also increase.
PENGARUH STRATEGIC LEADERSHIP PADA ORGANIZATIONAL LEARNING MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Halim, Yessica Mardiana
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application.  This research showed that Strategic Leadership positively influenced toward Organization Learning; Strategic Leadership positively influenced toward Accounting Information System, but there was no influence of Accounting Information System on Organization Learning. 

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