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<![CDATA[Pengaruh Budaya Organisasi terhadap Kinerja Keuangan melalui Perilaku Manajer atas Isu Manajemen Lingkungan sebagai Variabel Interveningnya ]]>
<![CDATA[Djuanda, Vincentius David]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The aim of this study was to know whether there was influence of organizational culture on the companys financial performance through the behavior management on environmental issues. The population used in this study including integration incorporated company PT in Surabaya and Sidoarjo. Samples of this research were the employees who have position as  managers. The total sample were 35 respondents and each company represented by 4 managers. This study used path analysis techniques modeling with PLS tools with the applications of SmartPLS. The results from this study was the organizational culture significant and positive influence on the financial performance of incorporated companies PT in Surabaya and surrounding areas.]]>
<![CDATA[PENGARUH INNOVATION CAPABILITY TERHADAP FINANCIAL PERFORMANCE MELALUI BRAND EQUITY SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERHOTELAN DI SURABAYA ]]>
<![CDATA[Lovinanda, Stella]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the direct and significant affect of innovation capability to brand equity; brand equity to financial performance; and innovation capability to financial performance in hospitality industries in Surabaya. This study also examine the indirect and significant relationship of innovation capability to financial performance through brand equity as intervening variable in hospitality industry in Surabaya.This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitalities industries in Surabaya and processed by using smartPLS software. This study showed that there was positive and then significant relationship of innovation capability to brand equity; brand equity to financial performance; and innovation capability to financial performance in hospitality industries in Surabaya. But, brand equity was inadequate to become an intervening variable between innovation capability and financial performance because the direct relationship between innovation capability and financial performance gave greater affect than if it was through brand equity.]]>
<![CDATA[PENGARUH EARNINGS MANAGEMENT TERHADAP FIRM VALUE ]]>
<![CDATA[Susanto, Sherly]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The affect of earnings management to firm value had been studied before. However, the previous studies showed the inconsistent results. The aim of this research was to examine the affect of earnings management toward firm value in manufacturing sector in Indonesia by using various control variables such as firm size and leverage.The data in this study were processed by using SPSS version 22. The samples used in this study were 124 observations in the manufacturing sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. The study found that earning management and firm size had positive significant affect to firm value. Besides, the study also found that leverage had a negative significant affect to firm value.]]>
<![CDATA[ANALISA HUBUNGAN LEARNING ORGANIZATION TERHADAP COMPETITIVE ADVANTAGE DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA SEKTOR PERHOTELAN DI JAWA TIMUR ]]>
<![CDATA[Yunike, Hanna]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The purposes of this research was to know the positive and significant influence of learning organization towards competitive advantage, competitive advantage towards financial performance, and learning organization towards financial performance on hospitality sector in East Java. The data analysis technique in this research used Partial Least Square (PLS) with calculation process assisted by SmartPLS software application program to process the questionnaires data. The results of this research showed there was positive and significant influence of learning organization towards competitive advantage; competitive advantage towards financial performance; learning organization towards financial performance; but competitive advantage was able to mediate the relationship between learning organization and financial performance.]]>
<![CDATA[PERILAKU PEMILIK ATAS ISU MANAJEMEN LINGKUNGAN DILIHAT DARI SEKTOR,REGIONAL DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Agustina, Citra]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to know the differences in the behavior of the ownerâs attitude related to environmental management isue in the manufacturing and non-manufacturing companies located in Surabaya and non Surabaya.                       This study was a quantitative research, and the data obtained through questionnaires to the small and large manufacturing and non-manufacturing companies in Surabaya and non Surabaya. The data obtained processed using SPSS software. The results of this study showed a differences in the ownerâs attitude concerning with the issues of environmental management on manufacturing and non-manufacturing companies with small and large capacity in Surabaya and Non Surabaya.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERA KEUANGAN MELALUI INNOVATIF CAPABILITY PADA HOTEL DAN RESTORAN DI SURABAYA ]]>
<![CDATA[Sunur, Astriana Ivony]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study used a quantitative approach, and the data were obtained through distributing questionnaires to hotel and restaurant in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to innovative capability; innovative capability to financial performance; and intellectual captal to financial performance in hotel and restaurant in Surabaya. Innovative capability was adequate to be an intervening variable between intellectual capital and financial performance because the indirect relationship between intellectual capital and financial performance through innovative capability gave greater effect than if it was not through innovative capability.]]>
<![CDATA[PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS ]]>
<![CDATA[Marliani, Mery]]>
<![CDATA[ Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The purpose of this study was to collect evidence of three fraud factors which are influence cash theft. They were pressure, opportunity, and razionalitation that depent on employeeâs perception.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant affect of pressure, opprtunity, and razionalitation in cash theft.]]>
<![CDATA[PENGARUH CORPORATE REPUTATION TERHADAP FINANCIAL PERFORMANCE MELALUI INNOVATION CAPABILITY SEBAGAI INTERVENING VARIABLE PADA INDUSTRI PERHOTELAN DI SURABAYA ]]>
<![CDATA[Putri, Ni Gusti Ayu Putu Sueka]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the direct and significant effect of corporate reputation to innovation capability; innovation capability to financial performance; and corporate reputation to financial performance in hospitality industry in Surabaya. This study also examine the indirect and significant relationship of corporate reputation to financial performance through innovation capability as intervening variable in hospitality industry in Surabaya.               This study used a quantitative approach, and the data were obtained through distributing questionnaires to hospitalities industry in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of corporate reputation to innovation capability; innovation capability to financial performance; and corporate reputation to financial performance in hospitality industry in Surabaya. But, innovation capability was inadequate to be an intervening variable between corporate reputation and financial performance because the direct relationship between corporate reputation and financial performance gave greater effect than if it was through innovation capability.]]>
<![CDATA[ANALISA PENGARUH CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA INDUSTRI RITEL KHUSUSNYA CONVENIENCE STORE DI SURABAYA ]]>
<![CDATA[Djuali, Stephanie Cynthia]]>
<![CDATA[ Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the influence of corporate image on store firm performance through customerâs satisfaction as intervening variables in the retail company in Surabaya. The sample in this study was 35 retail companies in Surabaya. Data obtained by spreading the questionnaire to the companies. This study used path analysis techniques with PLS (Partial Least Square). From the test conducted were found significant positive influence of corporate image on customerâs satisfaction, and also positive and significant influence on the corporate image to the store firm performance. In this study, the customerâs satisfaction had a significantly negative affect on store firm performance at retail convenience store company in Surabaya.]]>
<![CDATA[ANALISA PENGARUH HUMAN RESOURCE MANAGEMENT TERHADAP FINANCIAL PERFORMANCE MELALUI VARIABEL INTERVENING LEARNING ORGANIZATION (Studi Kasus pada Kantor Akuntan Publik di Surabaya) ]]>
<![CDATA[-, Hariyanto]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study was conducted to know the influence of human resource management to financial performance through learning organization as an intervening variable in case study on Public Accountant Firms in Surabaya. Financial performance became one of the most important variable that could measure the performance of public accountant firms. Another variables such as Human resource management played a role in creating the financial performance in the public accountant firms. On the other hand, human resource management application could not be separated from the support of learning organization that was in the public accountant firms.The data analysis technique used in this study was partial least squares to describe the relationship between variables. The results showed that human resource management and learning organization positively and significanthy affected the financial performance public accountant firms in Surabaya.]]>
