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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Hudoyo, Olgawati
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value.  
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPLOYEE SATISFACTION PADA PERUSAHAAN SEKTOR MANUFAKTUR DI SURABAYA Yulia, Yemima
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaire to manufacturing firm in Surabaya and processed by using PLS software. This study showed that there was a positive and significant relationship of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR BARANG DAN KONSUMSI -, Christina
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this resech was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value, in which the CSR variable was measured based on the Gloal Reporting Initiative Index 3.1 standart, while firm value was measured by using Tobin’s Q. The sample was taken form the observation of 124 companies in Consumer Goods Industry sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had no significant influance on the firm value, while the other control variable, namely firm size had significant influence on the firm value. But market share and debt to equity ratio control variables had no impact on the firm value.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON NILAI PERUSAHAAN PADA SUBSEKTOR SEMEN, KERAMIK, PLASTIK, DAN KIMIA Natanagara, Devina Mustikarina
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the firm value which was measured by using the Tobin’s Q. The sample used in this study were 120 observations in subsectors of chemical, cement, ceramic, and plastic industry during the period of 2009-2013. The results of this study showed that Corporate Social Responsibility significantly affect the firm value. Market share as control variable had positive influence on firm value. While the Debt to Equity Ratio control variable had no affect on firm value and firm size control variable had negative influence on firm value.
Pengaruh Gaya Kepemimpinan terhadap Kinerja Keuangan melalui Kesetiaan Pelanggan dan Kualitas Layanan pada Perusahaan Asuransi Jiwa di Surabaya Hidayat, Alvin
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of leadership style to financial performance, leadership style to service quality, customer loyalty to financial performance, service quality to financial performance, service quality to customer loyalty on life insurance firms in Surabaya. This study used quantitative approach, and the data were obtained through the distribution of questionnaires and financial report of life insurance firms in Surabaya. The samples used in this study were 30 life insurance firms in Surabaya listed on Book Directories of Insurance Otoritas Jasa Keuangan 2014, with each of 10 employees and 10 customers in each firm. The data obtained was processed by using SmartPLS software. This study showed that there were positive and significant relationship of leadership style to financial performance, leadership style to service quality, customer loyalty to financial performance, service quality to financial performance, service quality to customer loyalty on life insurance firms in Surabaya.
Pengaruh Strategic Leadership Terhadap Competitive Advantage Melalui Intellectual Capital Sebagai Variabel Intervening Pada Perusahaan Non-Manufaktur Terbuka di Kota Surabaya Wardaya, Eric Wibisono
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study is accomplished to reveal the influence of strategic leadership to competitive advantage through intellectual capital as intervening variable in go public non-manufacturing company located in Surabaya. Competitive advantage is one of the most important variables that can determine the capabilities of the companies. Other variable like strategic leadership also contributes on creating competitive advantage. On the other hand, the application of strategic leadership cannot be separated from the support of intellectual capital in the companies.The data analysis technique used in this study was partial least square to describe the relationship among variables. The result of this study showed that strategic leadership and intellectual capital affected competitive advantage positively and significantly in go public non-manufacturer companies located in Surabaya.
Pengaruh Kinerja Corporate Social Responsibility (Csr) Terhadap Persistensi Laba Pada Perusahaan-Perusahaan Berkapitalisasi Besar Lestari, Intan Puji
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) towards firm financial performance by using financial ratio such as ROA, ROE and ROS had been studied before. However, there were only a few studies about the effect of CSR on earning persistence. The aim of this research was to examine the affect of corporate social responsibility (CSR) toward earning persistence in big capitalization firms in Indonesia.            This study was conducted on big capitalization companies in Indonesia in the period 2010 to 2014 with a total sample of 84 firm years. CSR was measured based on57 its completeness compared to GRI 3.1 guideliness. Whereas earning persistence was measured by earnings per share (EPS). The result indicated that CSR had no significant influence toward earning persistence
Pengaruh Kinerja Corporate Social Responsibility (CSR) Terhadap Persistensi Laba pada Perusahaan yang Bergerak di Sektor Barang Konsumsi Dengan Sub Sektor Rokok, Makanan dan Minuman di Indonesia Wijaya, Lily Iman
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Researches that connecting Corporate Social Responsibility (CSR) with sustainable performance are still very rare. Among them were Laksmana and Yang (2009), Belkaoui (2004), Lassaad and Khamoussi (2013). On the other hand, the succesful implementation of CSR could not be measured by periodic financial performance but measured by sustainable performance, that is earning persistence. Therefore, this study was conducted to determine the influence of CSR to the earning persistence.This study used samples start from 2010 until 2014 with 14 companies by using control variables Operating cycle, Sales volatility, Cash flow volatility and Negative earning. This study used SPSS version 22 as a measuring tool. This study has not succeeded yet able to prove the positive influence of CSR to earning persistence, and found negative influence between sales volatility to earning persistence.
PENGARUH MARKETING CAPABILITIES TERHADAP FINANCIAL PERFORMANCE PADA INDUSTRI PERHOTELAN DI SURABAYA DENGAN CORPORATE REPUTATION SEBAGAI VARIABEL INTERVENING Sanjaya, Fenny
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the direct and  significant affect of marketing capabilities to corporate reputation, corporate reputation to financial performance and marketing capabilities to  financial performance in the hospitality industry in Surabaya. Also to examine the significant indirect affect on the financial capabilities to marketing performance through corporate reputation in the hospitality industry in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitality industries in Surabaya then processed by using smartPLS software. This study showed that there was a positive and significant relationship of marketing capabilities to corporate reputation; corporate reputation to financial performance; and marketing capabilities to financial performance in hospitality industries in Surabaya.  Corporate reputation was not adequate to become variable intervening between marketing capabilities and financial performance. The direct relationship between financial performance and marketing capabilities gave bigger influence than through corporate reputation
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG BERGERAK DI SEKTOR INDUSTRI DASAR DAN KIMIA DI INDONESIA Tedjosukmono, Shannon Dorothy
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The successful implementation of Corporate Social Responsibility (CSR) is less precise when measured with periodic financial performance, therefore it is more appropriate to measure it by using earning persistence as the measure of sustainable performance. However, researches linking CSR to earning persistence is still very rare. Therefore, this study was conducted to determine the influence of Corporate Social Responsibility (CSR) to the earning persistence on companies of basic and chemical industry listed on the Stock Exchange in Indonesia in 2010 until 2014 with 88 samples and the use of SPSS version 22 as a measuring tool.This research has CSR as independent variable and earning persistence as the dependent variable. Operating cycle, sales volatility, cash flow volatility and negative earning were used as control variables. The results of this research has not been able to prove the impact of CSR on earning persistence of companies on basic and chemical industry in Indonesia. The control variables used in this research also have not been able to prove their impact on the persistence of earnings of companies on basic and chemical industry in Indonesia.

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