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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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PENGARUH OWNERSHIP STRUCTURE DAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Lydia Natalia Funome; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence of ownership structure and voluntary disclosure in corporate governance to financial distress. The samples used in this research were 39 mining companies listed in Indonesia Stock Exchange starting from 2011-2016. The data processed used WarpPLS software version 5.0.The result of the research found the negative affect of ownership structure on financial distress, the posotive affect of ownership structure on voluntary disclosure in corporate governance, the negative affect of voluntary disclosure in corporate governance on financial distress and the voluntary disclosure in corporate governance failed to mediate the influence of the ownership structure on financial distress.
Pengaruh Job Satisfaction terhadap Financial Performance melalui Employee Engagement dan Competitive Advantage sebagai Intervening Variable pada Perusahaan Manufaktur di Surabaya Pricilia Sandra Gunawan
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dari job satisfaction terhadap financial performance melalui employee engagement dan competitive advantage sebagai intervening variabel pada perusahaan manufaktur di Surabaya. Penelitian ini menggunakan data primer yang diperoleh dari hasil penyebaran kuesioner pada 30 perusahaan manufaktur publik di Surabaya dan juga menggunakan data sekunder yaitu laporan keuangan perusahaan yang digunakan untuk mengukur financial performance perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011, 2012, dan 2013. Penelitian ini menggunakan teknik path modelling dengan alat bantu PLS. Hasil pengujian menunjukkan bahwa terdapat pengaruh langsung positif dan signifikan dari job satisfaction terhadap employee engagement, terdapat pengaruh langsung positif dan signifikan dari employee engagement terhadap competitive advantage lalu terdapat pengaruh langsung positif dan signifikan dari competitive advantage terhadap financial performance pada perusahaan manufaktur di Surabaya.
PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL DIVIDEND YIELD DAN MARKET-TO-BOOK RATIO PADA PERUSAHAAN TERBUKA DI INDONESIA Anastasia Audina Candra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and to prove the existence of a relationship between Corporate Social Responsibility (CSR) disclosure level and the decreased levels of information asymmetry measured by using level of disclosure of CSR (TCSR). CSR disclosure level was measured by using the Sustainability Report that valued by the criteria of the GRI guideliness. The asymmetry of information that occured between company’s managers and investors measured by using the bid-ask spread. This study used control variables of the dividend yield and market-to-book ratio. This research was carried out on public companies inIndonesiawhich published sustainability report and listed in the GRI database with a sample of 111 observations. The results showed that there was a positive and significant affect of CSR disclosure level on information asymmetry. The results also showed that the dividend yield affected the bid-ask spread positively, while the market-to-book ratio had not affected the bid-ask spread.
Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia Ivena Tiono
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan untuk mengetahui apakah faktor-faktor profitabilitas opiniaudit, jenis industry, ukuran perusahaan, dan reputasi Kantor Akuntan Publik (KAP) mempengaruhi audit report lagdi perusahaan - perusahaan yang terdaftar di Bursa Efek Indonesia, khususnya di tahun 2009-2011. Metode sampling yang digunakan adalah purposive sampling dengan jumlah total perusahaan sampel sebanyak 600 perusahaan. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik dan normalitas terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Software yang digunakan dalam mengolah data adalah SPSS versi 20. Hasil penelitian menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 2,6%; 97,4% lainnya dijelaskan oleh faktor-faktor lain. Secara parsial, jenis industry mempengaruhi audit report lag. Sedangkan opini audit, profitabilitas, ukuran perusahaan dan reputasi KAP tidak berpengaruh terhadap audit report lag. 
Pengaruh Corporate Social Responsibility (CSR) Terhadap Persistensi Laba Pada Perusahaan Sub Sektor Advertising Printing Media, Hotel, Restoran, Pariwisata, Jasa Komputer, dan Perdagangan Lainnya Anastasya Debbie Aliantho; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research about the affect of Corporate Social Responsibility (CSR) with earnigs persistence are still very rare. Among them were Belkaoui (2004), Salewski (2004), Laksmana dan Yang (2009), Muttakin et al., (2015). These studies had not been done on Sub Sector Company Advertising Printing Media, Hotel, Restaurant, Tourism, Computer Services, and Other Trade. The aim of this study was to examine the affect of CSR on earning persistence on Sub Sector Company Advertising Printing Media, Hotel, Restaurant, Tourism, Computer Services, and Other Trade. Sample for this study start form 2010 until 2014 with 17 companies by using control variables firm size and leverage. The data in this study were processed by using SPSS version 22. This study succeeded to prove the positive effect of CSR to earning persistence, but this study also have not found a significant relationship between firm size and leverage with earnings persistence.
Pengaruh Loyalitas Pelanggan terhadap Profitabilitas pada sebuah Perusahaan Jasa Automotive (PT "X") di Surabaya Cendika Sari
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menguji hubungan antara loyalitas pelanggan dengan profitabilitas pelanggan pada sebuah perusahaan jasa automotive di Surabaya. Peneliti menggunakan beberapa variabel bebas yaitu kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan), loyalitas pelanggan sebagai variabel kontrol, dan profitabilitas sebagai variabel terikat. Sampel yang digunakan dalam penelitian ini adalah 271 pelanggan servis berkala di PT “X”. Hipotesis dalam penelitian ini diuji menggunakan Stuctural Equation Modelling (SEM). Dalam penelitian ini menggunakan variabel kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan) untuk mengukur loyalitas pelanggan. Hasil penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara loyalitas pelanggan dengan profitabilitas.
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPLOYEE SATISFACTION PADA PERUSAHAAN SEKTOR MANUFAKTUR DI SURABAYA Yemima Yulia
Business Accounting Review Vol 3, No 2 (2015): 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 learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaire to manufacturing firm in Surabaya and processed by using PLS software. This study showed that there was a positive and significant relationship of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya.
PENGARUH OWNERSHIP STRUCTURE DAN FIRM SIZE TERHADAP CASH CONVERSION Felicitas Fanny Gunawan; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the direct influence of  Ownership Structure and Firm Size on Cash Conversion Cycle. The sample constituted of 128 manufacture companies listed in Indonesia Stock Exchange during the period of 2011-2016. The data were collected from annual reports, and then analyzed by using GRETL software.The finding revealed that there is negative  impact of Firm Size coefficient on Cash Conversion Cycle. However this study fails to find the impact of Ownership Structure on Cash Conversion Cycle 
Pengaruh Independensi, Keahlian, Frekuensi Rapat, dan Jumlah Anggota Komite Audit terhadap Penerbitan Sustainability Report ISRA 2008-2012 Risty Ilyona
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Consideration of environment issue impact has caused particular concern for the company stakeholders. The company began disclose a report containing the corporate responsibility activities undertaken by more attention to the global framework that is easy to understand and measure the called sustainability reporting, known as CSR report. The reporting guidelines are organized and developed within the Global Reporting Initiative (GRI). These guidelines have been adopted by many companies, including in Indonesia. The purpose of this research is to know the influence of variable independence, expertise, frequency of meetings and the number of audit committees on the disclosure of sustainability report. the size of company is a control variable in this research. The population of this study is all companies registered in ISRA 2013 and the sample is determined by purposive sampling method. The analytical method used is logistic regression analysis. The results of the analysis found that only the frequency of meetings and the size of the companies that affect the sustainability report disclosure.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Asimetri Informasi pada Sektor Pertambangan dan Barang Konsumsi dengan Variabel Kontrol Firm Value dan Managerial Ownership Stephanie Loyanaputra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to identify and to prove the influence of CSR disclosure on information asymmetry. CSR disclosure level measured by using the criteria of the GRI 3.1 guidelines. The asymmetry of information used in this study using the bid-ask spread. This study used control variable of firm value and managerial ownership. The research was conducted on companies listed in the Stock Exchange which have complete annual report and data on bid-ask during the period of 2008-2015. The total sample was 267 observations. The results showed that the level of CSR disclosure could reduce information asymmetry. In addition the results also showed that firm value had significant negative affect or could reduce information asymmetry, while managerial ownership had no significant positive affect or could not reduce information asymmetry.

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