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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 Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Hendrik, Monica
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 find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN PERBANKAN DI SURABAY Tanzi, Clarissa
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 Transformational leadership towards financial performance through customer satisfaction and customer loyalty as intervening variable in banking corporate at Surabaya. The sample used in this study are banking corporate listing on Bursa Efek Indonesia(BEI). Data analysis using Partial Least Square method on 600 respondents from 35 selected banks in Surabaya. The result of this study demonstrate that transformational leadership has positive effect on financial performance
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL LEARNING SEBAGAI VARIABEL INTERVENING Lios, Erlinda
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of strategic leadership to the competitive advantage through organizational learning. This study used primary data from questionnaires which were distributed to 60 company managers in Surabaya. The data collected analyzed by using Partial Least Square (PLS) software to test the hypothesis. The results showed that there were positive significant correlation of the strategic leadership to competitive advantage, strategic leadership to organizational learning, organizational learning to competitive advantage, but organizational learning is not an intervening variable between strategic leadership and comoetitive advantage.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE DENGAN STUDENT ENGAGEMENT DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Wicaksono, Estefan Junaydi
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 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.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTY AND REAL ESTATE Tjipto, Elsa Paulina
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this reseach 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 116 companies in Property and Real Estate sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had significant influance on the firm value, while the other control variables, namely firm size, market share and debt to equity ratio had no influence on the firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI Pratiwi, Eklesia Hosana Randi
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Todays world is so interested in the application of the concept of Corporate Social Responsibility (CSR) in the business world, because they are considered by implementing CSR, the company is able to survive and achieve its objectives by in an attention to the stakeholder. The aim of this study was to examine the affect of CSR on the firm value in the property, real estate, and building construction sector that listed on the Indonesia Stock Exchange in 2009 until 2013. The CSR was measured based on the criteria of the Global Reporting Index (GRI) and firm value which is proxied by Tobins Q. In this study, there were several control variables: Firm Size (Fsize), Debt to Equity Ratio (DER), and Market Share (MShare). The data processing of 108 firm years using linear regression with SPSS version 20. Results from this study indicated positive response of CSR to Tobins Q. The control variables Fsize and DER had no effect on Tobins Q, while Mshare had positive influence on Tobins Q.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN MELALUI PERILAKU MANAJER ATAS ISU MANAJEMEN LINGKUNGA SEBAGAI VARIABEL INTERVENING Krisnadi, Amelia
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 relationship between the manager attitudes on the issue of environmental management to financial performance. This study also used the intervening variable which of the manager’s attitude on the issue of environmental management to strengthen the relation between leadership style and the financial performance. This study was quantitative research, and the data were obtained through questionnaires. Then the data obtained were processed by using the Smart PLS software. These results indicate there was a positive and significant relationship between leadership style to financial performance, then positive and significant correlation was also found between the leadership style and manager attitudes on the issue of environmental management. It turns out that the managers attitude on the issue of environmental manjemen had positive and significant influence on the financial perfoemance.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG BERGERAK DI SEKTOR BARANG KONSUMSI DENGAN SUBSEKTOR FARMASI, KOSMETIK DAN KEPERLUAN RUMAH TANGGA DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONE Shenjaya, Silviana
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Researches on the affect of CSR on financial performance (that is periodic) such as ROA, ROE, ROI, ROS and EBIT have been done before. However, researches on the affect of CSR on the persistence of earnings were still very little : Riahi and Belkaoui (2004), Lakshman and Yang (2009), and Lassad and Khamoussi (2012) and had never been done in Indonesian’s companies especially in consumer goods sector, especially in pharmaceuticals, cosmetics and household and household appliances. The research objective was to know whether CSR affected the persistence of earnings in companies engaged in the consumer goods sector in the fields of pharmaceuticals, cosmetics and household and household appliances.This research was conducted on Indonesian’s companies, especially in consumer goods sector in pharmaceuticals, cosmetics and household and household appliances that had already been doing CSR from 2010 to 2014. CSR was measured based on the GRI reporting criteria version 3.1. Meanwhile, earnings persistence was measured by using the slope of the earnings per share. This study used several control variables such as operating cycle, sales volatility, cash flow volatility, proportion of negative income, firm size and competition intensity.This research used a sample of 60 companies year by using multiple linear regression with SPSS. The results of the study had not (managed to) shown a significant affect between CSR and persistence of earnings. The research also had not found yet a significant relationship between sales volatility, cash flow volatility, proportion of negative income, firm size, and competition intensity with earnings persistence. However, the operating cycle was found to have significantly affecting to persistence of earnings.
PENGARUH LEADERSHIP STYLE TERHADAP KINERJA KEUANGAN MELALUI PERILAKU PEMILIK ATAS ISU MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL INTERVENING Sulistiyo, Agnes Sari
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 Owner Attitude of Environmental Management Issue, Owner Attitude of Environmental Management Issue to financial performance on firms in Surabaya and its surrounding area. This study also examined the indirect and significant relationship of leadership style to financial performance through Owner Attitude of Environmental Management Issue as the intervening variable on firms in Surabaya and its surrounding areas.                                       This study used quantitative approach, whereas the data obtained through the distribution of questionnaires to firms in Surabaya and its surrounding area and then processed by using smartPLS software. The result showed that there was a positive and significant relationship of leadership style to financial performance, leadership style  to Owner Attitude of Environmental Management Issue, Owner Attitude of Environmental Management Issue to financial performance on firms in Surabaya and its surrounding areas. The Owner’s Attitude of Environmental Management Issue wasn’t the effective intervening variable to leadership style and financial performance because the direct relationship between leadership style and financial performance gave larger affect than through Owner Attitude of Environmental Management Issue.
ANALISA HUBUNGAN LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA SEKTOR PERHOTELAN DI JAWA TIMUR Suryono, Frandita Ameliasari
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 influence of leadership style to learning organization, learning organization to financial performance, and leadership style to financial performance on hospitality sector in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaire to three-star hotel until five-star hotel in East Java. The data that were obtained, then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to learning organization, learning organization to financial performance, leadership style to financial performance on hospitality sector in East Java. Learning organization could become as intervening variables to leadership style and financial performance because of the direct relationship between leadership style and financial performance gave smaller influence than through learning organization.

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