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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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PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Saputra, Lydia Kartika
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was accomplished to reveal the role of strategic leadership to competitive positioning through organization learning. Strategic leadership and organization learning owned and implemented within an organization can create even strengthen the competitive positioning of the organization. Through the dimensions each variable can indicate how far the role of strategic leadership and organization learning to competitive positioning.The analysis technique used was outer and inner model by using software PLS. The result of research showed that there was significant positive affect of strategic leadership to the organization learning, but the organization learning  had no affect on the companys competitive positioning. And there was positive but not significant of strategic leadership to competitive positioning.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN MELALUI INOVASI DAN KEPUASAN PELANGGAN PADA PERUSAHAAN RETAIL DI SURABAYA Tjiang, Livia Chandra
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 innovation, innovation to customer’s satisfaction, customer’s satisfaction to financial performance, leadership style to financial performance, and innovation to financial performance on retail firms in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaires and financial reports of retail firms in Surabaya. The samples used in this study were 18 retail firms in Surabaya listed on Bursa Efek Indonesia 2012-2014, with each of 20 employees and 20 customers of each firm. The data obtained was processed by using SmartPLS software. This study showed that there were a positive and significant relationship of leadership style to innovation, innovation to customer’s satisfaction, customer’s satisfaction to financial performance and leadership style to financial performance. However this study showed that there was a negative and significant relationship of innovation to financial performance on retail firms in Surabaya.
PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING STUDY KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA Kosasih, Jessica
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was intended to know how the role of strategic leadership to the competitive positioning of the manufacturing company in Surabaya, as well as in addition to know how the role of strategic leadership to the competitive positioning through the organization learning manufacturing company in Surabaya. In this study, the data collected by distributing questionnaires to 30 manufacturing companies in Surabaya and each company used the 2-3 respondents. This research usied Structural Equation Model analysis of Partial Least Square software. The survey results revealed that the strategic leadership had positive influence on competitive positioning and organization learning did not reinforce a positive influence on the competitive positioning of strategic leadership.
Kinerja Sosial Perusahaan dan Kinerja Keuangan Perusahaan yang Diukur Menggunakan Tobin’s q Eduardus, Edbert
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 and to prove the reciprocal relationship between corporate social performance and corporate financial performance. Corporate social performance using a proxy Sustainability Reporting Index assessed by using criteria guideliness of GRI version 3.1. The corporate financial performance of this study was measured by using Tobins q. This study also used control variables of firm size and leverage. This study tested the 30 listed companies on IDX with minimal once published a sustainability reporting between 2008 - 2014. The results of this study found that between corporate social performance and corporate financial performance had a reciprocal relationship.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE PERFORMANCE PADA USAHA RETAIL BAHAN BANGUNAN DAN PERLENGKAPAN RUMAH TANGGA DI SURABAYA Soetanto, Fransisca
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 the affect of corporate image on store store’s performance through customer’s satisfaction as the intervening variable on retail store building materials and home appliances in Surabaya. Sample of this study is 35 retail stores of building materials and home appliances in Surabaya. Data were collected by distributing questionnaire to the customers and managers of the stores. This study were used path modeling analysis technique with PLS. Results showed that there were positive and significant affect of store  corporate image on customer satisfaction, positive and significant affect of customer satisfaction on store performance, and also positive and significant affect of corporate image on store performance on retail store building materials and home appliances in Surabaya.
Pengaruh Manajemen Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014 Suryaputra, Gladys
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 working capital management, sales growth, and firm size on profitability in property and real estate companies listed in the Indonesian Stock Exchange in the period of 2010-2014. This study was conducted on 36 property and real estate companies that published annual report in the period of 2010-2014 that used Rupiah. This study was a quantitative research by using multiple linear regression analysis with SPSS software version 16.0.The study concluded that sales growth (SG) had significant influence on ROA. While the working capital management that was proxied into the cash conversion cycle (CCC), and firm size (SIZE) were proved did not have significant influence on ROA in the property and real estate companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The implication of this study supporting the analysis theory of DuPont.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY TERHADAP NILAI PERUSAHAAN SUB SEKTOR GROSIR Lay, Gabriela Natalia
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was done in order to know the influence of Corporate Social Responsibility (CSR) on the firm value in wholesale sector. CSR was measured by using Global Reporting Initiative (GRI) Index 3.1 and firm value was measured by using TobinsQ. There were 3 control variables in this research, which were firm size, market share, and debt to equity ratio. Sample used in this research was taken from 78 companies years in the wholesale sector during 2009-2013.The result showed that CSR and debt to equity ratio had no significant influence on the firm value. While firm size had negative influence on the firm value and market share had significant influence on the firm value.
PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Kwistianus, Hendri
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR TERBUKA Pranata, Andrew
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 an influence of organizational learning to competitive advantage through the accounting information system. The selected population in this study was open non-manufacturing companies  Surabaya, which is composed of property, telecommunications, banks, and retail. Sample of this research was the employee who has a position as a manager. The total sample of 60 respondents drawn 2 managers from each company manager. This study used path analysis technical model with PLS. The results from this study showed that organizational learning had significant and positive impact on the competitive advantage of companies and also learning through the accounting information system that could give affect to the company in achieving competitive advantage.
PENGARUH POLITICAL CONNECTION DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP RETURN ON EQUITY DAN ASSET TURNOVER PERUSAHAAN DI SEKTOR KONSTRUKSI Suhartono, Patrick Arifianto
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 influence of political connection of the board of directors and board of commissioners on the ROE and asset turnover. The results from this study demonstrated that the political connection of the board of directors and board of commissioners had no affect on ROE and asset turnover. Firm size has positive effect on ROE and asset turnover. The board size has a significant influence on ROE.

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