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Kota surabaya,
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INDONESIA
Business Accounting Review
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Core Subject : Economy,
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Articles 788 Documents
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI SERVICE QUALITY SEBAGAI VARIABELINTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Putra, Benediktus Andra Pratama Dewanto
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to examine or test the affect of transformational leadershipon financial performancethrough service qualityas the intervening variable on bank companies in Surabaya. Sample of this study was 35 bank companies in Surabaya. Data collected from Bursa Efek Indonesia by distributing questionnaire to the bank staff and client. This study used path modeling analysis technique with PLS tools. The results showed that there were positive and significant affects of transformational leadershipon financial performance, positive and significant affect of transformational leadershipon service quality, and also positive and significant affect of service quality on financial performance on bank companies in Surabaya.
Budaya Organisasi terhadap Kinerja Keuangan dengan menggunakan Perilaku Pemilik atas Isu Manajemen Lingkungan sebagai variabel Intervening Limbunan, Suryadi
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 influence of Organization Culture on Financial Performance using the owner’s behavior on the issue of environmental management as an intervening variable. Respondents in this study were the owners who have the entity PT in Surabaya and Sidoarjo. This study used Competing Values Framework (CVF). Financial Performance used in this research was using primary data as dependent variable. This study used the owner’s behavior on the issues of environmental management was measured by the NEP (New Ecological Paradigm) as an intervening variable. This hypothesis was tested by path analysis modeling techniques with SmartPLS. The result of this study was the organization culture had positive affect on financial performance with the variable behavior of the owner on the issues of environmental management as the intervening variable.
Perilaku Manajer Atas Isu Manajemen Lingkungan Terhadap Kinerja Keuangan Dengan Menggunakan Variabel Intervening Customer Satisfaction Pada Perusahaan Di Surabaya Daniela, Stephanie Anne
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to examine the influence of the attitude of managers on the issue of environmental management towards the companys financial performance, with Customer Satisfaction as intervening variable. Manager attitude on Environmental Management Issues was used as independent variables. Financial performance used primary data as the dependent variable. This study also used Customer’s Satisfaction as intervening variable.. The sample used in this study was manufacturing and non-manufacturing firms in Surabaya. This study used quantitative approach, and the data obtained through the distribution of questionnaires. The hypothesis was tested by path analysis modeling techniques with SmartPLS. The results from this study showed that there was a significant and positive influence on Manager Attitude on Environmental Management Issues to financial performance, manager attitude on environmental management issues to financial performance, and customer’s satisfaction to financial performance on manufacturing and non-manufacturing firms in Surabaya.
Pengaruh Transformational Leadership terhadap Financial Performance dengan Supply Chain Integration dan Job Satisfaction sebagai Variabel Intervening: Studi kasus pada Perusahaan Manufaktur yang go public di Surabaya dan Sidoarjo Tiono, Philipe
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 transformational leadership to job satisfaction, supply chain integration to financial performance, job satisfaction to financial performance, on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaire and used ratio financial statement analysis to go public manufacturing firms in Surabaya and processed by using SmartPLS software. This study showed that there was a positive and significant relationship of transformational leadership to financial performance, transformational leadership to job satisfaction, transformational leadership to supply chain integration, and supply chain integration to financial performance on go public manufacturing firms in Surabaya and Sidoarjo Job satisfaction and  supply chain integration became the intervening variables to transformational leadership and financial performance.
PENGARUH KEPUASAN PELANGGAN TERHADAP KINERJA KEUANGAN MELALUI LOYALITAS PELANGGAN SEBAGAI VARIABEL INTERVENING PADA BERBAGAI SEKTOR PERUSAHAAN DI INDONESIA Prakarsa, Lisa Maritseda
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 affect between customer satisfaction and financial performance through customer loyalty as the intervening variable. Samples used in this study were 60 samples (firm-years) from various sectors listed in Indonesia Stock Exchange during the period 2011-2014.  The hypothesis were tested by using Partial Least Square (PLS). Customer satisfaction showed the influence to the customer loyalty and companys financial performance. The size of company’s performance in this study are return on assets (ROA), return on equity (ROE), and net profit margin (NPM). 
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN MELALUI PEMBERDAYAAN KARYAWAN DAN KUALITAS LAYANAN PADA PERUSAHAAN ASURANSI JIWA DI SURABAYA Sutheja, Nindya Angelica Ganeswari
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 employee’s empowerment, leadership style to service quality, employee’s empowerment to financial performance, service quality to financial performance, employee’s empowerment to service quality, and leadership style to financial performance 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 employee’s empowerment, leadership style to service quality, employee’s empowerment to financial performance, service quality to financial performance, employee’s empowerment to service quality, and leadership style to financial performance on life insurance firms in Surabaya.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Budiman, Adrian
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 is to determine whether there are significant implementation of corporate social responsibility which is measured using the global reporting initiative 3.1 towards the investor response as measured using the abnormal return. The sample used in this study were 324 company years in the trade, services, and investment in the research period of 2008-2012. The results of this study demonstrate that corporate social responsibility has positive effect on abnormal returns. While the results of the control variables, namely return on assets, the size of the company, debt to equity ratio, and the market share does not affect the abnormal return.
ANALISA PERSEPSI KARYAWAN TENTANG PENGARUH INTELLECTUAL CAPITAL TERHADAP CUSTOMER SATISFACTION DAN FINANCIAL PERFORMANCE (STUDI KASUS PADA SEKTOR PERHOTELAN DAN RESTAURANT DI SURABAYA) Sabella, Vania
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 positive effect of intellectual capital to customer’s satisfaction, customer’s satisfaction to financial performance, and intellectual capital to the financial performance based on the perceptions of employees in the hotel and restaurant sectors in Surabaya. The data obtained were processed by using smart software-PLS. The results showed a positive relationship of intellectual capital to customer’s satisfaction, customer’s satisfaction to financial performance, and intellectual capital to the financial performance based on the perceptions of employees in the hotel and restaurant sectors in Surabaya. Customer’s satisfaction was able to be intervening variable between intellectual capital with financial performance because of the direct relationship between intellectual capital and financial performance through greater customer’s satisfaction than if not through customer’s satisfaction.
ANALISA PENGARUH CORPORATE IMAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI SURABAYA Ferryanto, Aditya
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 examine or test the affect of corporate image on financial performance through customer’s satisfaction as the intervening variable on bank companies in Surabaya. Sample of this study was 35 bank companies in Surabaya. Data were collected by distributing questionnaire to the consumen and got from Bursa Efek Indonesia. This study used path modeling analysis technique with PLS tools. Results showed that there were positive and significant affect of corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on financial performance, and also positive and significant affect of corporate image on financial performance on bank companies in Surabaya.
ANALISA PERSEPSI AKUNTAN TENTANG PENGARUH INTELLECTUAL CAPITAL TERHADAP CUSTOMER SATISFACTION DAN FINANCIAL PERFORMANCE (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) Septianto, Kenny
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 significant affect of intellectual capital to financial performance in public accountant in Surabaya. This study also examined the indirect significant relationship of intellectual capital to financial performance through customer’s satisfaction as intervening variable in public accountant in Surabaya. This study used  offices quantitative approach, and the data were obtained through distributing questionnaires to public accountant in Surabaya. The data obtained processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to customer’s satisfaction; customer satisfaction’s to financial performance; and intellectual capital to financial performance in public accountant offices in Surabaya.