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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 PERILAKU PEMILIK ATAS ISU MANAJEMEN LINGKUNGAN TERHADAP KINERJA KEUANGAN MELALUI CUSTOMER SATISFACTION PADA PERUSAHAAN DI WILAYAH SURABAYA Seputro, Swandayani
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to know the influence of the owners behavior on the issue of environmental management toward financial performance, with customer’s satisfaction as an intervening variable. The type of research was quantitative research. The sample was the owner of the companies in Surabaya, totaling 56 peoples. This study used analysis techniques Partial Least Square (PLS). The results showed the owners behavior on environmental management issues affect on each of the customer’s satisfaction and financial performance, the better the owner’s behavior of environmental management issue, the more satisfied customers and better financial performance. In addition, it was concluded that customer’s satisfaction also affect financial performance, so the higher customer’s satisfaction, the higher the companys financial performance.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Rosally, Catherina
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 collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity role in auditor performance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE MELALUI INNOVATION CAPABILITY SEBAGAI INTERVENING VARIABLE PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Essianda, Ivana
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was conducted to know whether the positive effect on the Intellectual Capital on Innovative Capability, Innovative Capability on Financial Performance, and Intellectual Capital on Financial Performance in Public Accounting Firm in Surabaya. This study used a quantitative approach, and the data were obtained through distributing questionnaires to public accounting firms in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to innovation capability; innovation capability to financial performance; and intellectual capital to financial performance in public accounting firm in Surabaya. But, innovation capability was inadequate to be an intervening variable between intellectual capital and financial performance because the direct relationship between intellectual capital and financial performance gave greater affect than if it was through innovation capability.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Stacia, Evelyn
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
PENGARUH KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR DI INDONESIA Himawan, Mey Rianaputri
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of funding decision and dividend policy on firm value had been studied before. However, there was a mix finding of those researches. The aim of this research was to examine the affect funding decision and dividend policy on firm value in manufacturing sector in Indonesia using firm size and profitability.The data in this study were processed using SPSS version 20. The samples used in this study were 475 observations in the manufacturing sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. This study use purposive sampling method. The analysis of the data used in this study was the classical assumption and the hypotheses tested by using multiple regression analysis.The results of this study indicated that funding decisions, firm size and profitability  had positive significant affect on firm value while dividend policy did not have influence on firm value
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.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI EMPLOYEE SATISFACTION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Wijaya, Oey Novita
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 affect of transformational leadership on financial performance with employee’s satisfaction as  intervening variable. The samples and data used in this study were obtained from 300 employees in 35 banking companies in Surabaya by using questionnaire and banking company’s financial statements of 2011-2013. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed that transformational leadership gave positive and significant influence on employee satisfaction; transformational leadership gave positive and significant influence on the financial performance; employee satisfaction gave positive and significant influence on the financial perfomance, and there was no direct influence of transformational leadership on the financial performance through employee satisfaction as the intervening variable.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL CULTURE SEBAGAI VARIABEL INTERVENING Saridewi, Intan
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to analysize the influence of strategic leadership to competitive advantage through organizational culture. By using the primary data questionnaires were distributed to 60 company managers in Surabaya. The data obtained were analyzed by Structural Equation Modeling by using Partial Least Square software to test the hypothesis. The result showed there was positive influence between strategic leardership toward competitive advantage, strategic leadership toward organizational culture, organizational culture towards competitive advantage, but organizational culture was not an intervening variable between strategic leadership and competitive advantage.
Pengaruh Aktivitas Pemasaran Terhadap Profitabilitas dan Nilai Perusahaan Perusahaan Makanan, Minuman, dan Rokok -, Mariana
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 influence partially or simultaneusly of Marketing Activity which was consisted of Marketing Expense, Company Age, and Company Size toward Profitability which was represented by Return on Sales, Return on Asset toward Market Value which is represented by Earning per Share, and Market to Book Value Ratio. This study used the annual report of Food, Baverage, and tobacco Companies listed in BEI in 2008-2013 as secondary data. The samples used in this study were 100 annual reports. The results revealed that Marketing Expense affected ROA, EPS, and MBVR significantly. Company Size only affected EPS and MBVR. Company Age affected significantly ROS, ROA, and MBVR.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR INFRASTURKTUR, UTILITAS DAN TRANSPORTASI DI INDONESIA Kusuma, Regina Yosef Windu
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research on the influence of Corporate Social Responsibility (CSR) to the value of the company had been done a lot previously, but the results of these studies were not consistent and specific research on the Infrastructure sector, Utilities, and Transportations had been never done yet.This study was conducted to know the affect of CSR on firm value on Infrastructure sector, Utilities, and Transportation. The CSR was proxied by using the Global Reporting Initiative (GRI) Index 3.1 and the value of the company was proxied by using Tobins Q. There were three control variables in this study: firm size, market share and the debt to equity ratio. The sample use din this study were 43 companies with 175 observations in the infrastructure sector, Utilities, and Transportation  in 2009-2013 study period.The results showed that CSR and the debt to equity ratio does not affect to the value of the company. While firm size negatively affected company value, and market share affected the company value.

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