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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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RESPON INVESTOR DI SEKTOR PERTAMBANGAN TERHADAP PENGUMUMAN PSAK NO. 64: AKTIVITAS EKSPLORASI DAN EVALUASI PADA PERTAMBANGAN SUMBER DAYA MINERAL Jessica Apriliani Koharyanto; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK No. 64: Activities on Mining Exploration and Evaluation of Mineral Resources. When PSAK No. 64 was announced, investors analyzing the affect of PSAK No. 64 to the company’s financial statements and responding to the announcement of the PSAK. This study aimed to investigate the response of investors to the announcement of PSAK No. 64. The investor response was measured by using abnormal return, and to measure abnormal return this study using a market model. This study examined mining companies which in 2011 had shares in the Indonesia Stock Exchange. The results of this study found that investors did not respond to the announcement of PSAK No. 64.
Analisa Pengaruh Knowledge Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Fifi Surya Dewi Kusuma
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 signifikan antara Knowledge Management (KM) terhadap keunggulan bersaing dan kinerja perusahaan. Variabel KM diukur dari empat indikator, yaitu akuisisi pengetahuan, konversi pengetahuan, aplikasi pengetahuan, dan perlindungan pengetahuan. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Sampel yang digunakan dalam penelitian ini berjumlah 100 manajer yang bekerja pada perusahaan di Surabaya yang menerapkan KM dan telah memiliki pengalaman minimal 1 tahun. Hipotesa dalam penelitian ini diuji dengan menggunakan Partial Least Square. Hasil penelitian menunjukkan bahwa KM memiliki pengaruh signifikan terhadap keunggulan bersaing dan kinerja perusahaan.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI SERVICE QUALITY SEBAGAI VARIABELINTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Benediktus Andra Pratama Dewanto Putra
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 or test the affect of transformational leadershipon financial performancethrough service qualityas the intervening variable on bank companies in Surabaya. Sample of this study was 35 bank companies in Surabaya. Data collected from Bursa Efek Indonesia by distributing questionnaire to the bank staff and client. This study used path modeling analysis technique with PLS tools. The results showed that there were positive and significant affects of transformational leadershipon financial performance, positive and significant affect of transformational leadershipon service quality, and also positive and significant affect of service quality on financial performance on bank companies in Surabaya.
PENGARUH KEPEMILIKAN PEMERINTAH TERHADAP KINERJA KEUANGAN MELALUI DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL INTERVENING Nathania Hunardy; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove that there was an influence between government ownership and financial performance through board independent as intervening variable in the manufacturing sector. The ownership structure in this study is measured using goverment ownership. Board independent measured by using the calculation of the proportion of board independent. This research uses two financial performance indicators Tobin's Q and Return on Assets. This study examined 445 firm year in the manufacturing sector listed in Indonesia Stock Exchange during 2011-2015. The results showed that government ownership tend to assist in improving the company's financial performance. This was indicated by goverment ownership that had significant positive effect on financial performance. The results also showed that goverment ownership had significant negative affect on the board independent. This means that the increasing government ownership structure in the company, the composition of board independent also tended to decrease. While, The independent board of commissioners had a significant negative influence on financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI INDONESIA Ongkowijoyo Elsa
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The effect of corporate social responsibility on investor response had been studied before. However, there was a mix finding of those researches and none of them had been done in Infrastructure, Utility, and Transportation Sector in Indonesia. The aim of this research was to examine the effect of corporate social responsibility on investor response in Infrastructure, Utility, and Transportation sector in Indonesia.CSR was measured by GRI Index version 3.1 while investor response was measured by cumulative abnormal return. The control variables used in this research were return on assets (ROA), firm size, debt-to-equity ratio (DER), and market share. 136 firm years during 2008-2012 were used as a sample and analyzed using multiple regression analysis method.The results indicated that CSR and the control variables of ROA and firm size had no influence on investor response. On the other hand, DER had negative influence and market share had positive influence toward investor response.
PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURES MELALUI EMPLOYEE ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING David Sasmita; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct affect of management control system to customer oriented measures; management control system to employee oriented measures; indirect affect of management control system to customer oriented measures through employee oriented measures in public companies in Indonesia. This study used a quantitative approach, and the data were obtained by distributing questionnaires to public companies in Indonesia. Then the data obtained were processed by using smartPLS software. This study showed that there was a positive relationship of management control system to customer oriented measures, positive relationship of management control system to employee oriented measures, and positive relationship of employee oriented measures to customer oriented measure in public companies in Indonesia.
Pengaruh Earnings Management terhadap Firms Value melalui Bankruptcy Risk sebagai Intervening Variabel pada Perusahaan yang terdaftar dalam Indeks Kompas 100 di Bursa Efek Indonesia Marissa Angeliqna; Devie Devie
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 earnings management to firms value, earnings management to bankruptcy risk and bankruptcy risk to firms value. The sample of this study was 43 companies listed in Kompas 100 Index in Indonesia Stock Exchange.This study used a quantitative approach, and the data were obtained from company’s financial statement. The data then processed by using smartPLS software. This study showed that there was negative and significant relationship of earnings management to firms value, positive and significant relationship between earnings management to bankruptcy risk and negative and significant relationship between bankruptcy risk to firms value.
ANALISA VALUE CREATION PADA PERGURUAN TINGGI SWASTA DI SURABAYA BERDASARKAN PERSEPSI MAHASISWA JURUSAN INFORMATIKA Elsa Sandra
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In order to survive in the competition, The Private Universities in Surabaya especially those with the highest tuition must actively seek ways to create value. Value can occur in universities that can provide benefits, both service quality and images that exceed the cost of tuition on offer. This study aimed to determine whether there were differences in value creation in Private Universities based on the perception of the students of informatics department. The data were collected by distributing questionnaires to students majoring in informatics in five private universities with the highest tuition fees in Surabaya. To avoid any misinterpretation of the data obtained in the research process, there were several steps that must be passed as to test the validity, reliability and One-Way ANOVA by SPSS. The results of the study, showed that there was no difference in universities’ value creation based on sex. However it was found that there were significant differences in value creation based on the student’s GPA and seniority.
Pengaruh Entrepreneurial Orientation terhadap Financial Performance melalui Competitive Advantage dan Job Satisfaction sebagai Variabel Intervening pada Perusahaan Publik Sektor Manufaktur di Surabaya dan Sidoarjo Marcellina Hariyanto; Devie Devie Devie
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 entrepreneurial orientation to competitive advantage, entrepreneurial orientation to job satisfaction, competitive advantage to financial performance, job satisfaction to financial performance, on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaire and used ratio financial statement analysis to go public manufacturing firms in Surabaya and Sidoarjo processed by using SmartPLS software. This study showed that there was a positive and significant relationship of entrepreneurial orientation to competitive advantage, entrepreneurial orientation to job satisfaction, entrepreneurial orientation to financial performance, competitive advantage to financial performance, job satisfaction to financial performance, and job satisfaction to competitive advantage on go public manufacturing firms in Surabaya and Sidoarjo. competitive advantage and job satisfaction became the intervening variables to entrepreneurial orientation and financial performance.
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN MANUFAKTUR TERBUKA Sheleen Wijaya
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.

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