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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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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN KHUSUSNYA DI INDUSTRI KEUANGAN DAN INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Purnomo, Adrian Gozali
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara intellectual capital dengan kinerja keuangan dan nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan di bidang perbankan, keuangan dan pertambangan yang secara konsisten terdaftar di BEI pada tahun 2008-2012. Hipotesis penelitian ini diuji menggunakan partial least square. Metode yang digunakan adalah VAIC dari Pulic (1998) yang dihubungkan dengan kinerja keuangan (ROA, ROE, Employee Productivity) dan nilai perusahaan (Market to Book Value Ratio, Tobin’s Q). Hasil dari penelitian ini adalah adanya pengaruh yang positif dan signifikan antara VAIC dengan kinerja keuangan dan nilai perusahaan. Indikator VAIC yang paling berpengaruh positif dan signifikan adalah structural capital. Pengaruh VAIC terhadap kinerja keuangan perusahaan lebih besar daripada pengaruh VAIC terhadap nilai pasar perusahaan.
Perencanaan Keuangan Keluarga Bapak X Pada Tabungan, Deposito, dan Reksadana Cahyadi, Aji Rides
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

            Studi kasus ini membahas mengenai Perencanaan Keuangan bagi Bapak X dengan tujuan untuk membantu dalam memenuhi tujuan-tujuan investasi yang diinginkan olehnya. Tujuan investasi tersebut tidak lain adalah kebutuhan dana darurat, dana pernikahan, dana pensiun, dana liburan, dengan mengoptimalkan alur dana dan asset yang sudah ada. Untuk dana darurat digunakan produk tabungan Bank Britama dan Reksadana Pasar Uang Trim Kas 2, dana-dana lainnya dialokasikan pada reksadana Panin Dana Utama Plus 2, Panin Dana Unggulan, dan Panin Dana Maksima            Dengan kondisi keuangan yang baik berupa alur dana yang positif dan adanya aset yang cukup merupakan modal utama yang membuat Bapak X akan mudah mencapai tujuan investasinya
PENGARUH ORGANIZATIONAL CULTURE TERHADAP ENTREPRENEURIAL INTENSITY DAN SUPPLY CHAIN INTEGRATION DALAM RANGKA MEMPEROLEH COMPETITIVE ADVANTAGE PADA PERUSAHAAN JASA KEUANGAN DI SURABAYA Caroline, Anita
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 yang signifikan dari organizational culture terhadap entrepreneurial intensity, entrepreneurial intensity terhadap competitive advantage, organizational culture terhadap supply chain integration, supply chain integration terhadap competitive advantage, dan organizational culture terhadap competitive advantage pada perusahaan jasa keuangan di Surabaya. Selain itu juga untuk mengetahui pengaruh tidak langsung dan signifikan dari organizational culture terhadap competitive advantage melalui entrepreneurial intensity dan supply chain integration pada perusahaan jasa keuangan di Surabaya.Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada perusahaan jasa keuangan di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari organizational culture terhadap entrepreneurial intensity, entrepreneurial intensity terhadap competitive advantage, organizational culture terhadap supply chain integration, supply chain integration terhadap competitive advantage, dan organizational culture terhadap competitive advantage pada perusahaan jasa keuangan di Surabaya. Baik entrepreneurial intensity, maupun supply chain integration, merupakan variabel perantara yang memadai antara organizational culture dengan competitive advantage karena hubungan langsung antara organizational culture dengan competitive advantage memiliki pengaruh lebih kecil daripada apabila melalui entrepreneurial intensity dan supply chain integration.
Pengaruh Kepuasan Kerja Guru dan Kepuasan yang Diperoleh Siswa Terhadap Profitabilitas Chendranatha, Yonathan
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The growth and competition in the educational service is extremely tight, especially in the high school level ini wich each school compete in doing a wide range of strategies to be able to attract students to the maximum. With the growing number of new students who are interested to enter high schools then the financial sustainability will be maintained so that the improvement of the quality and performance of the school can be optimized. One of the things that became an important role in improving the performance and quality of a high school was the performance of the high school teachers to see the explanation above and to see how important the job satisfaction of teachers towards financial sustainability and performance of a high school, it will be examined the influence of job satisfaction of teachers toward financial sustainability in senior high school by using the concept of Balance Scorecard
Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia Tiono, Ivena
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. 
Penerapan Good Corporate Governance; Dampaknya terhadap Prediksi Financial Distress pada Sektor Perdagangan, Jasa dan Investasi Wijayana, Debora
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know whether the level of implementation of Good Corporate Governance (GCG score) capable to predict the posibility of a firm experiencing financial distress. In this study, the implementation of good corporate governance was proxied by the Board of Commissioners, the Audit Committee, and ownership structure. This study also considered other variables as control variables, namely Net Profit Margin (NPM), Current Ratio (CR), and Debt to Asset Ratio (DTA). The samples used in this study were trade, service and investment companies listed in the Indonesia Stock Exchange with certain criteria. The hypothesis in this study was tested by using binary logistic regression analysis with three prediction models for 1 year, 2 years, and 3 years before the company declared as a financial distress firm or non-financial distress firm. The results of this study stated consistently that GCG score in the three models was not significant in predicting the posibility of a firm experiencing financial distress. Meanwhile, the DTA had consistently expressed significantly in all the three models; NPM expressed significantly in model 1 and 2; while CR was only expressed significantly in model 1. The results also stated that model 2 had the greatest prediction accuracy.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN 2007-2011 Randy, Vincentius
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 pengaruh penerapan Good Corporate Governance terhadap Nilai Perusahaan yang terdaftar di BEI periode 2007-2011. Pengukuran GCG diukur dengan menggunakan proksi GCG Score. GCG Score diukur melalui hak pemegang saham, dewan komisaris, komisaris independen, komite audit dan audit internal, dan pengungkapan kepada investor. Variabel kontrol yang digunakan adalah ukuran perusahaan, market share, dan sektor industri. Sampel yang digunakan berjumlah 36 perusahaan.Hasil penelitian membuktikan bahwa market share tidak mempunyai pengaruh signifikan terhadap nilai perusahaan. Ukuran perusahaan mempunyai pengaruh negatif tapi tidak signifikan terhadap Nilai Perusahaan. Sektor Industri berpengaruh terhadap Nilai Perusahaan. Sedangkan GCG mempunyai pengaruh positif signifikan terhadap nilai perusahaan.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2011 Limanto, Anthomi Wibisono
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the influence of Good Corporate Governance implementation on firm value listed in Indonesian Stock in the period 2007-2011. The measurement of the GCG was measured by using proxy of GCG Score. GCG Score it self is measured through Rights of Shareholders, The Board of Commissioners, Independent Commissioner, Audit Committee, Internal Audit and Disclosure to Investors. Control variables used are Age, Market Share, and Industrial Sectors. The samples used was 40 companies.This research was done in all industrial sectors listed in Indonesian Stock Exchange and have complete data in accordance with this research. This result proved that Corporate Governance Index and Market Shares didn’t exceed more than 0.05. It stated that these two variables had significant positive influence toward the firm’s value. Age influenced significantly but had negative relation towards the firm’s value. And there were industrial sectors that had influence (D3,D4,D5,D7,D8 and D9) and some that didn’t have influence (D1 and D2) towards the firm’s value
Analisa Hubungan antara Size, Market Position dan Product Life Cycle dengan Penggunaan Balanced Scorecard pada Sektor Rumah Sakit di Surabaya Yuliana, Yuliana
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research conducted to know the relationship among market position, organization size and product life cycle and the use of balance scorecard in hospital sector in Surabaya. Because of the changing business environement, hospital must create more benefit. As an example, hospital used balance scorecard to measure performance. The research used 34 hospital which was general hospital, spesialized hospital, and clinic or polyclinic. Data analysis technique used was the correlation test to know whether there was a relationship. The result of this study shown that there was a significant relationship among the market position, organization size, and product life cycle and the use of balance scorecard. And the result of this study was the most highest perspective were on customer perspective (4,26), internal business proses perspective (4,26), financial perspective (3,95) and learning and growth perspective (3,87)
PENGARUH PROFITABILITAS,LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR Putri, Rafika Anggraini
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

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