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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
 27   28   29   30   31 
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI Anita Carolina Santoso
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study examines the influence of family control, firm size, sales growth, and firm leverage towards profitability and firms’ value. Samples were taken from 36 wide ranges of industrial sector companies, listed in Indonesia Stock Exchange, conducted for 2010 – 2012 period. The hypotheses tested by using multiple regression analysis by SPSS. In this study, profitability was measured by ROA and firm’s value was measured by Tobin’s q. The result showed family control is negatively associated with profitability and firm’s value. Firm size had positive effect on firm’s value, but had no affect on profitability. Firm Leverage had negative influence toward profitability, while insignificantly affected firms’ value. Furthermore, sales growth did not prove to be an explanatory variable on both of profitability and firms’ value
PENGARUH MARKETING CAPABILITY TERHADAP FINANCIAL PERFORMANCE DENGAN INNOVATION CAPABILITY SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERHOTELAN DI SURABAYA Liem Boen Yong
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 Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Monica Hendrik; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Infrastruktur, Utilitas dan Transportasi Caroline Janet Sukamto; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is still an inconsistency between theory and empirical results regarding the influence of family ownership structures on firm performance. On the theory, family ownership structure has advantages that can provide benefits to the improvement of firm performance. On the other hand, there are many empirical results regarding the positive and negative effects of family ownership structures on firm performance. This study aimed to examine and to prove the influence of family ownership structure on firm performance. The family ownership structure was measured by the presence or absence of family members sitting in the managerial position of the company or the ownership of stock by the family at least ten percent. Company performance was measured by using ROA. There were two control variables used: GCG score and market share. This research was conducted on public company of infrastructure, utility and transportation sectors which listing in IDX in 2010-2015 with a sample of 125 observations. The result showed a significant negative relationship between family ownership structure with ROA. The result of this study also showed that GCG score had a significant positive affect on ROA, while market share had no affect on ROA.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR BARANG KONSUMSI Linawati Jip
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The majority of companies in Indonesia owned by the families, where the family firms have advantages and disadvantages. The study of the affect of family control still gave different result so that this study was conducted. This study aimed to examine the affect of family control on profitability and firm’s value. Profitability measured by using ROA and firm’s value by using Tobin’s Q. This study was conducted in the consumer goods sector of 2010-2012 by using several control variables which were firm size, sales growth dan leverage. The hypothesis used multiple regression. The result of this study showed that the family control and firm size had significant affect on profitability and firm’s value. Sales growth had no affect on profitability and firm’s value while leverage had significant affect on profitability but no affect on firm’s value.
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI SERVICE QUALITY PADA PERUSAHAAN SEKTOR PERHOTELAN DI JAWA TIMUR Joshua Novianto Lokito; 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 positive and significant influence of leadership style to service quality, service quality to financial performance, and leadership style to financial performance on hospitality companies in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaires to employees and customers three-star hotel until five-star hotel in East Java. The data obtained then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to service quality, service quality to financial performance, leadership style to financial performance on hospitality companies in East Java. The direct relationship between leadership style and financial performance gave higher influence than through service quality.
Pengaruh Budgeting Participation Terhadap Employee Perfomance Pada Sektor Manufaktur di Surabaya Chaves Soputra
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Banyak perusahaan melakukan bisnis hanya sekedar untuk mencari profit semata, artinya bahwa mereka hanya fokus pada hasil dan keuntungan yang diperoleh tanpa menyadari bahwa sebenarnya ada aspek-aspek penting yang sangat berpengaruh terhadap pencapaian profit tersebut, salah satunya aspek internal berupa sumber daya manusia. Sebagai bagian yang penting yang dimiliki perusahaan, karyawan telah membantu perusahaan dalam mengelola, mengatur, dan menjalankan proses bisnis. Untuk melakukan itu, diperlukan perencanaan yang matang salah satunya perencanaan anggaran atau yang disebut dengan budgeting. Keterlibatan karyawan dalam penyusunan anggaran, akan menyebabkan perkembangan terhadap mental dan emosional yang positif serta membangun sebuah komitmen terhadap tujuan anggaran. Komitmen ini penting karena produktivitas atau hasil yang dihasilkan dari komitmen karyawan akan menetukan apakah perusahaan mampu mencapai tujuannya atau tidak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh budget participation terhadap employee performance dan goal commitment, pengaruh goal commitment terhadap employee performance, dan pengaruh budgeting paticipation terhadap employee perfomance melalui goal commitment sebagai variabel intevening.Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian adalah karyawan perusahaan manufaktur di Surabaya yang berjumlah 100 orang. Penelitian ini menggunakan teknik analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa budget participation berpengaruh positif dan signifikan masing-masing terhadap employee performance dan goal commitment, lalu goal commitment juga berpengaruh positif dan signifikan terhadap employee performance, serta budgeting paticipation berpengaruh positif dan signifikan terhadap employee perfomance melalui goal commitment, atau dapat dikatakan goal commitment sebagai variabel intervening.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR INFRASTURKTUR, UTILITAS DAN TRANSPORTASI DI INDONESIA Regina Yosef Windu Kusuma
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research on the influence of Corporate Social Responsibility (CSR) to the value of the company had been done a lot previously, but the results of these studies were not consistent and specific research on the Infrastructure sector, Utilities, and Transportations had been never done yet.This study was conducted to know the affect of CSR on firm value on Infrastructure sector, Utilities, and Transportation. The CSR was proxied by using the Global Reporting Initiative (GRI) Index 3.1 and the value of the company was proxied by using Tobin's Q. There were three control variables in this study: firm size, market share and the debt to equity ratio. The sample use din this study were 43 companies with 175 observations in the infrastructure sector, Utilities, and Transportation  in 2009-2013 study period.The results showed that CSR and the debt to equity ratio does not affect to the value of the company. While firm size negatively affected company value, and market share affected the company value.
Pengaruh Managerial O wnership terhadap Firm Performance melalui Capital Structure sebagai Intervening pada Perusahaan Publik yang terdaftar dalam Bursa Efek Indonesia Yenny Listiyani
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to examine the influence of managerial ownership on firm performance through capital structure as intervening on public companies listed in Indonesia Stock Exchange (IDX). This research used all sector of Indonesian public companies listed in IDX in the period of 2011-2015 excluding financial sector. Final sample was made from 373 firm years. Managerial ownership was measured by percentage of ownership owned by director and commissioner, capital structure was measured by debt to equity ratio and times interest earned ratio. While, firm performance was measured by Tobin’s Q, ROA, and ROE.The empirical result showed that managerial ownership had significant and negative affect towards both capital structure and firm performance. But, capital structure had significant and positive affect on firm performance. While the affect of managerial ownership toward firm performance through capital structure was significant and negative. The result showed that pecking order theory that used in decision making about sources of capital companies in Indonesia and managerial ownership was not suitable to be used in Indonesia to reduce the agency problem.
Pengaruh Pengungkapan Sustainability Reporting Terhadap Respon Investor Jenawan Swenjiadi
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The study attempts to determine whether sustainability reporting disclosured by Indonesia companies affect investor response. Sustainability reporting is measured based its completeness compared to GRI 3.1 guidelines. Investors response is measured by cumulative abnormal return. Multiple linear regression was used to analyze this study. The study found sustainability reporting doesn’t affect investor response

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