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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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Analisa Pengaruh Penggunaan Benchmarking Terhadap Keunggulan berssaing dan Kinerja Perusahaan Michael Paulus
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara benchmarking terhadap keunggulan bersaing dan kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah manajer perusahaan yang ada di Surabaya dan minimal memiliki pengalaman kerja selama satu tahun. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Penelitian ini bertujuan untuk membuktikan adanya hubungan antara benchmarking dengan keunggulan bersaing dan kinerja keuangan perusahaan. Benchmarking yang digunakan pada pene­litian ini dijelaskan dengan menggunakan lima tahapan benchmarking yaitu plan, search, observe, analyze, dan adapt. Keunggulan bersaing yang digunakan pada pene­litian ini dijelaskan dengan menggunakan indikator harga, kualitas, delivery dependable, inovasi produk, dan time to market. Kinerja Perusahaan yang digunakan pada pene­litian ini dijelaskan dengan menggunakan ukuran kinerja keuangan dan non keuangan.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR BARANG DAN KONSUMSI Christina -
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this resech 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 124 companies in Consumer Goods Industry sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had no significant influance on the firm value, while the other control variable, namely firm size had significant influence on the firm value. But market share and debt to equity ratio control variables had no impact on the firm value.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Ervina Tjoandy; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The prosperity of shareholders is optimally achieved through an increase in the value of the company. The aims of this study was to examine the direct influence of managerial ownership on dividend policy and firm value. In addition, this study also aimed to examine the indirect influence of the managerial ownership on firm value by using dividend policy as a mediating variable. The sample constituted of 41 manufacture companies listed in Indonesia Stock Exchange during the period of 2012- 2015. The data was collected from annual reports and then analyzed by using WarpPLS version 5.0 software.The statistical result stated that managerial ownership had positive significant influence on firm value, managerial ownership had positive significant influence on dividend policy and dividend policy had positive significant influence on firm value
Analisa Pengaruh Intellectual Capital dan Inventory Turnover terhadap Profitabilitas Perusahaan (Studi Kasus pada Perusahaan Ritel dan Grosir yang terdaftar di BEI tahun 2009 – 2013) Ardhan Jendra
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of intellectual capital and inventory turnover on the profitability of the company. This study used several variables that were identified as factors affecting profitability include the following: Value Added Human capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital employed (VACA). The population used in this study was companies engaged in the retail and wholesale sectors. The method of data processing was performed by using multiple linear test. This study uses a quantitative approach. To test the hypothesis must meet the criteria, namely R2 test, t test and F test. The result revealed that the intellectual capital and inventory turnover simultaneously had significant affect on profitability. But partially, VAHU and ITO did not significantly affect profitability, while STVA and VACA significantly affect profitability.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Asimetri Informasi Pada Perusahaan Sektor Pertambangan dan Barang Konsumsi Di Indonesia dengan Variabel Kontrol Firm Size dan Analyst Following Crystalita Crystalita Crystalita; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) on financial performance had been studied before. However, there were only a few studies about the effect of CSR on information asymmetry. The aim of this research was to examine the affect of CSR disclosure level towards information asymmetry, which measured by bid-ask spread in mining and consumption industries firm listed in Indonesia Stock Exchange (IDX). The CSR disclosure level was measured by using GRI Index 3.1, whereas information asymmetry was measured by using bid-ask spread. There were two control variables used in this research: firm size and analyst following. This study was conducted on mining and consumption industries firms in Indonesia in the period of 2008 to 2015 with a total sample of 191 firm years. The results of this research indicated that corporate social responsibility disclosure level had negative affect on information asymmetry. The control variables of firm size and analyst following also had negative affect on information asymmetry.
Analisa Hubungan Antara Intensitas Persaingan, Ukuran Perusahaan, dan Organisasi Pembelajaran Terhadap Penggunaan Sistem Informasi Akuntansi Pada Sektor Hotel di Surabaya Novianto Chandra
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Year to year, hotel industry showed a positive in increasing number of customer. Therefore, this topic was chosen based on nowadays reality which is the increasing in market competition in hotel industry, so that business person needs high quality informations. One of the purpose of accounting information system is to deliver a high quality informations for decision making purposes. This study aimed to examine the relationships between intensity in market competition, corporate size, and learning organization to usage of accounting information system (AIS) in hotel in Surabaya. Samples used in the study were 90 hotels’ manager or owner in Surabaya. The hypothesis is tested by using Product Moment correlation method. The result of this testing indicated that all three variables including intensity in market competition, corporate size, and learning organization has significant relationship with the usage of AIS in hotels. Corporate size used in this study was the measurement of non-financial. In addition, research results showed that the highest usage of AIS in hotel industry is the provision of information for tax purposes.
Pengaruh Strategic Leadership terhadap Competitive Advantage melalui Intellectual Capital sebagai Variabel Intervening terhadap perusahaan manufaktur Novita Andriani Tanoni
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.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN PERBANKAN DI SURABAYA Clarissa Tanzi; Devie Devie Devie
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 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 ORGANIZATIONAL LEARNING CAPABILITY TERHADAP INTELLECTUAL CAPITAL MELALUI ERP IMPLEMENTATION SEBAGAI VARIABEL MEDIASI Dio Adi Hendrawan; Priskila Adiasih; 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 aims to determine the impact of organizational learning capability to intellectual capital through ERP implementation as a mediating variable in companies that have implemented ERP system in Indonesia. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system. Data analysis techniques used in this study is partial least square to describe the relationship between variables. Data processing using WarpPLS 5.0. The results showed that organizational learning capability with ERP implementation have a positive and significant effect on intellectual capital in companies that implement ERP system in Indonesia.
Hubungan Antara Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dari Sisi Liquidity Ratio Bernard Chrisitian Purnomo
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In recent years the Company and stakeholders begin to realize the importance of Sustainability report as a value -added business . Sustainability Report itself is a performance report that contains financial and non - financial . This research was conducted with the aim of testing the relationship of indicators in sustainability report on the company's liquidity ratio . The dependent variable was the Liquidity Ratio which can be measured by Current Ratio, Quick Ratio, and Cash Ratio . On the other hand, the independent variable in this study was the disclosure of Sustainability report by divided into indicators of economic performance , environmental and social and measured using SRDI index . The sample was 9 companies that published Sustainability Report three consecutive years in 2009-2011 that could be accessed through the company's website and the website of National Center for Sustainability Reporting and the company that publishds the Annual Financial Statements in 2010-2012 . The independent variables measured by using a standard of disclosure index by GRI (Global Reporting Initiative). This study uses secondary data collected from the company’s website and the Indonesia Stock Exchange.The results showed that there was a significant negative affect on the disclosure of economic performance, a significant positive affect on the environmental aspects , and the positive affect that was not significant to the Liquidity Ratio .

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