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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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ANALISA PENGARUH BRAND EQUITY TERHADAP KINERJA KEUANGAN MELALUI CUSTOMER SATISFACTION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Artanta, Yustinus Priya
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 the affet of brand equity on financial performance through customer’s satisfaction as an intervening variable on banking companies in Surabaya. Sample of this study were 35 bank companies in Surabaya. Data were collected by distributing questionnaires to the clients and also financial data of Indonesia Stock Exchange. This study used path modeling analysis technique with PLS tools. The Results showed that there were positive and significant affect of brand equity on customer’s satisfaction, positive and significant affect of brand equity on financial performance, and also positive and significant affect of costumer’s satisfaction on financial performance on bank companies in Surabaya.
ANALISA HUBUNGAN ANTARA INTELLECTUAL CAPITAL TERHADAP ORGANIZATIONAL LEARNING DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA INDUSTRI PERHOTELAN BINTANG 3, 4 DAN 5 DI JAWA TIMUR Hartono, Michella
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 intellectual capital to organizational learning; organizational learning to financial performance; and intellectual capital to financial performance in the 3, 4 dan 5 stars hotels in East Java. This study also examined the indirect and significant relationship of intellectual capital to financial performance through organizational learning as intervening variable in the 3, 4 dan 5 stars hotels in East Java.                               This study used a quantitative approach, and the data were obtained through distributing questionnaires to 3, 4 dan 5 stars hotels in East Java and processed by using smart PLS software. Respondents in this research were accounting, finance, marketing staf, supervisor, manager and chief executive in the 3, 4 dan 5 stars hotels in East Java. This study showed that there was a positive and significant relationship of intellectual capital to organizational learning; organizational learning to financial performance; and intellectual capital to financial performance in the 3, 4 dan 5 stars hotels in East Java. But, organizational learning was inadequate as 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 organizational learning.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA SEKTOR PERTAMBANGAN Yuana, Viena
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The majority of previous studies have examined the affect of Corporate Social Responsibility (CSR) on periodic financial performance. So far there were still very few studies that had examined the affect of Corporate Social Responsibility (CSR) on earning persistence. In fact, these studies had not been done in the mining sector. The aim of this study was to examine the affect of CSR on earning persistence in mining sector in Indonesia by using control variables consisting of operating cycle, sales volatility, cash flow volatility, proportion of negative earnings, competition intensity, and firm size.The data in this study were processed by using SPSS version 22. The samples used in this study were 60 observations in the mining sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. This study had not been able to prove that CSR was beneficial in generating persistent earnings. Moreover, among of the control variables, only proportion of negative earnings that proved has negative affect on earnings persistence.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI EMPLOYEE JOB SATISFACTION DAN INNOVATION PADA PERUSAHAAN RETAIL DI SURABAYA Ocsakawati, Serley
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 employee’s job satisfaction, leadership style to innovation, employee’s job satisfaction to innovation , employee’s job satisfaction to financial performace, and innovation to financial performace on retail firms in Surabaya. This study also aimed to examine the indirect and significant affect of leadership style to financial performance through employee’s job satisfaction and innovation in retail firms in Surabaya.      This study used quantitative approach, whereas the data obtained through the distribution of questionnaire to retail firms in Surabaya. The data obtained processed by using smartPLS software. The result showed that there was positive and significant relationship of leadership style to employee’s job satisfaction, leadership style to innovation, leadership style to financial performance, employee’s job satisfaction to innovation, employee’s job satisfaction to financial performance, and negative and significant relationship affect of innovation to financial performance on retail firms in Surabaya. Employee’s job satisfaction and innovation became as the intervening variable to leadership style and financial performance because the direct relationship between leadership style and financial performance gave larger affect than through innovation and employee job satisfaction.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE DENGAN VARIABEL INTERVENING EMPOWERMENT DAN CUSTOMER SATISFACTION PADA SEKTOR PERBANKAN DI SURABAYA Andriani, Melina
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 know whether there was significant affect of Leadership Style towards Financial Performance through Empowerment and Customer’s satisfaction as intervening variables in banking corporate in Surabaya. The sample used in this study was banking corporate listing on Bursa Efek Indonesia (BEI) that generate profit in the last 3 years. Data analysis used Partial Least Square method with 600 respondents from 30 selected banks in Surabaya. The result of this study showed that Leadership Style had positive affect on Financial Performance.
PERILAKU MANAJER ATAS ISU MANAJEMEN LINGKUNGAN DILIHAT DARI SEKTOR, REGIONAL, DAN UKURAN PERUSAHAAN Sari, Novilia Purnama
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 difference of the manager’s attitude on  environmental management issue viewed from manufacturing and non manufacturing sector, Regional in Surabaya and non Surabaya (Sidoarjo, Mojokerto, and Gresik), and Firm Size (small and large). This study used quantitative approach, whereas the data obtained through the distribution of questionnaires to manufacturing and non manufacturing firms in Surabaya and around and then processed by using SPSS software. The result showed that there was difference of manager’s attitude on  environmental management issue viewed from Sector, Regional, and Firm Size.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERTANIAN Oktavia, Monica
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research to identify the affect of Corporate Social Responsibility (CSR) to investor response had been done many times, but the results were inconsistent. The objective of this research was to identify the affect of CSR to investor response in the agricultural sector company.The CSR was measured by using indicators of the Global Reporting Index (GRI) and the response of investors was measured by  using the Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), and market share as control variables. The samples used in this research  were 60 firm years in the agriculture sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.The results showed that CSR had no significant effect on CAR. As control variables, ROA and market share had significant positive effect on CAR. Firm size no significant negative effect on CAR. While DER no significant positive effect on CAR.
PENGARUH MARKETING CAPABILITY TERHADAP FINANCIAL PERFORMANCE DENGAN INNOVATION CAPABILITY SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERHOTELAN DI SURABAYA Yong, Liem Boen
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 marketing capability to innovation capability; innovation capability to financial performance; and marketing capability to financial performance in hospitality industries in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitalities industries in Surabaya and then processed by using smartPLS software. This study showed that there was positive and significant relationship of marketing capability to innovation capability; innovation capability to financial performance; and marketing capability to financial performance in hospitality industries in Surabaya. Innovation capability was adequate to become an intervening variable between marketing capability and financial performance gave greater affect than direct relationship between marketing capability and financial performance.
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN MANUFAKTUR TERBUKA Wijaya, Sheleen
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 organizational learning to competitive advantage through accounting information system. The samples used in this study were 60 managers who are working in a go-public manufacturing companies. The analysis technique was Structural Equation Model (SEM) by using Partial Least Square (PLS) software. The results from this study showed that there was a positive and significant correlation between the organizational learning to competitive advantage, organizational learning to accounting information system, and accounting information system to competitive advantage.
Pengaruh Strategic Leadership terhadap Competitive Advantage melalui Intellectual Capital sebagai Variabel Intervening terhadap perusahaan manufaktur Tanoni, Novita Andriani
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 to test the affect of strategic leadership on competitive advantage through intellectual capital as the intervening variable on manufacturing companies in Surabaya. Sample of this study was 30 manufacturing companies in Surabaya. Data were collected by distributing questionnaire to the companies. This study used path modeling analysis technique with PLS tools. The results showed that there were positive and significant affect of strategic leadership on competitive advantage, positive and significant affect of strategic leadership on intellectual capital, and also positive and significant affect of intellectual capital on competitive advantage on manufacturing companies in Surabaya.

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