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Kota surabaya,
Jawa timur
INDONESIA
Business Accounting Review
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Core Subject : Economy,
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Articles 788 Documents
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA USAHA RETAIL BOUTIQUE DI SURABAYA Selan, Alvionita Stifanny
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 store corporate image on store firm’s performance through customer’s satisfaction as the intervening variable on retail boutique in Surabaya. Sample of this study was 40 retail stores in fashion industry in Surabaya. The data were collected by distributing questionnaires to the management and constumers of each retail. This study used path modeling analysis technique with PLS. The results showed that there were positive and significant affect of store corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on store firm performance, and also positive and significant affect of store corporate image on store firm’s performance on retail boutique in Surabaya.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahan di Indonesia Yang Bergerak di Sub Sektor Retail dan Trade, Healthy Care, Computer dan Service, dan Investment Company Yuliana, Ong
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 wheter there was an influence of Corporate Social Responsibility on the Firm Value measured by using Tobin’s q based on the Global Reporting Initiative standard. Sample was obtained from 130 companies during the periode of 2009-2013 in trading, service, and investment sectors. The result of this research shows ad that Corporate Social Responsibility has no significant Influence on the firm value. Similarly, the control variables, of Firm Size, Der, and Market Share, were also proven had have no significant Influence on the firm value. 
Analisa Pengaruh Leadership Style Terhadap Organization Performance Melalui Learning Organization dan Employee Satisfaction (Studi Kasus pada Akuntan Publik di Kantor Akuntan Publik di Surabaya) Nathania, Stephanie Yunita
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimsed to know the direct and significant influence of leadership style to organizational performance through learning organization and employee’s satisfaction in the public accounting firm in Surabaya. This was a of quantitative research by obtaining primary data. The data obtained by distributing questionnaires to 150 auditors in the public accounting firm’s in Surabaya. The data obtained were processed by using data PLS.The results indicated the existency of a significant relationship between the leadership style to the learning organization, learning organization to organization performance, leadership style on employee’s satisfaction, employee’s satisfaction to organization performance, and leadership style to organizational performance. Learning organization and employee satisaction were intermediary variable of the variables of leadership style and employee’s satisfaction, because they were not able to strengthen the influence of leadership style on performance organization directly.  
ANALISA PENGARUH BRAND EQUITY TERHADAP KINERJA KEUANGAN INDUSTRY RETAIL DI SURABAYA Randy, Eranio
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 determine the affect on the financial performance of brand equity and use customer satisfaction as an intervening variable. This study was conducted using questionnaires, the research sample 35 retail companies located in Surabaya,. This study aimed to determine the extent of influence the Brand Equity Performance Fianancial retail companies. The survey results revealed that, Brand Equity significant positive affect on Financial Performance direct and significant negative indirect relationship with Customer Satisfaction as an intervening variable.
PENGARUH LEADERSHIP STYLE TERHADAP KINERJA KEUANGAN MELALUI PERILAKU PEMILIK ATAS ISU MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL INTERVENING Agnes Sari Sulistiyo
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.
PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS Mery Marliani; Yulius Jogi Christiawan
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 collect evidence of three fraud factors which are influence cash theft. They were pressure, opportunity, and razionalitation that depent on employee’s perception.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant affect of pressure, opprtunity, and razionalitation in cash theft.
PENGARUH STRATEGIC COSTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Cynthia Cynthia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to test the affect of Strategic Costing on Organizational Performance through Competitive Advantage that acted as the intervening variable on manufacturing companies in Surabaya and Sidoarjo. The sample of this study was  50 manufacturing companies in Surabaya and Sidoarjo. The data was collected by distributing questionnaires to the companies. This study used path modeling analysis technique with PLS tools. The results from this study showed that there were positive and significant affect of Strategic Costing on Competitive Advantage, positive and significant affect of Strategic Costing on Organizational Performance, and also positive and significant affect of Competitive Advantage on Organizational Performance on manufacturing companies in Surabaya and Sidoarjo.
Pengaruh Board Structure terhadap Firm Performance melalui Intellectual Capital Pada Perusahaan Sektor Barang Konsumsi, Perdagangan, Jasa dan Investasi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Gabriella Karuniajaya Hartono; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the relationship of board structure towards firm performance with intellectual capital as an intervening variable. The sample used in this study comprised of corporations within consumer goods sector (cigarette, pharmacy, cosmetic, household necessities, household-appliance, food and beverages sub-sectors) trade, service, and investment sectors (whole-sale and retail sub-sectors) listed in Indonesia Stock Exchange (IDX) during 2010 to 2015. The data collected from the 2010-2015 annual reports with a total of 295 observed reports. The data is analyzed by using WarpPLS 5.0 to describe the relationship among the variables. Board structure was measured from board size, board composition, and board meeting, intellectual capital was measured using value added intellectual capital, and the last return on asset was used as a measurement for firm performance. The results showed that there was significant influence of board structure towards intellectual capital, board structure towards firm performance and intellectual capital towards firm performance.
PENGARUH PROFITABILITAS,LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR Rafika Anggraini Putri
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to find out the affect of variables such profitability, liquidity, and leverage to Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 19 companies which got ISRA award and public companies that listed in Bursa Efek Indonesia (BEI) period 2010-2012. This research used multiple regression analysis. The result showed that profitability and leverage  had no affect on CSR Disclosure, while liquidity had an affect on CSR Disclosure
PENGARUH INTELLECTUAL CAPITAL, INNOVATION CAPABILITY, DAN MARKETING CAPABILITY TERHADAP FINANCIAL PERFORMANCE Natalia Permataria Kandari; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (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, innovation capability, and marketing capability to financial performance in banking company in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to banks company in Surabaya and processed by using smartPLS software. This study showed that there was positive and significant relationship of intellectual capital, innovation capability, and marketing capability to financial performance in banking company in Surabaya