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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 CEO DUALITY Kevin Chandra; Devie Deviesa
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 and to prove the reciprocal relationship between CEO Duality and Firm Value which is measured with Tobin’s Q ratio and with Earning Management as an intervening variable. This study was conducted on public companies in Indonesia which are also listed in LQ45 categories in 2012-2015 in consecutive. And with total sample of 52 will be processed using smartPLS software. The result showed that there is a positively significant relationship between CEO Duality and Firm Value. And negatively significant relationship between the intervening variable CEO Duality to Earning Management, and Earning Management to Firm Value.
ANALISA PENGARUH ACCOUNTING INFORMATION SYSTEM TERHADAP COMPETITIVE ADVANTAGE MELALUI KNOWLEDGE MANAGEMENT PADA INDUSTRI PERHOTELAN DI SURABAYA Arie Widiharta; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was conducted to find out the influence of Accounting Information System Against competitive advantage Through Knowledge Management as intervening variable in the hospitality industry located in Surabaya. Competitive advantage became one of the most important variables that was able to measure the hospitality ability. An other variables that was accounting information system had contribution in creating competitive advantage of the company. On the other hand, the application of accounting information system could not be separated from the support of knowledge management that were in the hotel.Data analysis techniques used in this research was the partial least square to describe the relationships between variables. The research results showed that the accounting information system and knowledge management affected the competitive advantage in a positive and significant in the hospitality industry located in Surabaya. 
Analisis Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Industri Manufaktur Cindy Cindy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The Increasing business competition requires companies to possess an appropriate and accurate performance measurement. Balanced scorecard is an appropriate performance measurement tool to use pertinent to the financial and non-financial aspects of the measurement. The research was conducted to know the relationships among size, product life cycle, and market position and the use of balanced scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from the consumer goods, chemicals, and various industry sectors. The data were collected by distributing questionnaires to the managers or owners of the manufacturing companies. The data analysis technique used in this study was the Pearson correlation test to determine whether there were relationships among the size, product life cycle, and market position and the use of a balanced scorecard. The results showed that there was a positive and significant relationship among the variable size, product life cycle, and market position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal business process perspective, which amounted to 26%
PENGARUH STRATEGIC LEADERSHIP PADA ORGANIZATIONAL LEARNING MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Yessica M Halim; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application.  This research showed that Strategic Leadership positively influenced toward Organization Learning; Strategic Leadership positively influenced toward Accounting Information System, but there was no influence of Accounting Information System on Organization Learning.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERTANIAN Monica Oktavia
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research to identify the affect of Corporate Social Responsibility (CSR) to investor response had been done many times, but the results were inconsistent. The objective of this research was to identify the affect of CSR to investor response in the agricultural sector company.The CSR was measured by using indicators of the Global Reporting Index (GRI) and the response of investors was measured by  using the Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), and market share as control variables. The samples used in this research  were 60 firm years in the agriculture sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.The results showed that CSR had no significant effect on CAR. As control variables, ROA and market share had significant positive effect on CAR. Firm size no significant negative effect on CAR. While DER no significant positive effect on CAR.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE DENGAN MANAGEMENT CONTROL SYSTEM SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI SURABAYA DAN SEKITARNYA Andreas Christian Hartanto; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

           This research was conducted to find out the influence of corporate governance to financial performance through management control system as intervening variable in the manufacturing company located at Surabaya and the surrounding areas. This study used a qualitative approach, which means the data obtained from respondent at the company filling the questionnaire. The data were obtained from 33 manufacturing company located at Surabaya and the surrounding areas and processed by using SmartPLS software version 3.0. The result showed that there was positive and significant influence of corporate governance toward financial performance and management control system. Management control system had positive and significant influence towards financial performance, and the result also showed that management control system could mediate the affect of corporate governance towards financial performance, but the direct affect showed stronger result than the indirect effectso it meant that the indirect affect was not strong enough.
Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard dalam Penilaian Kinerja pada Mahasiswa S1 Program Akuntansi Bisnis Fella Yessica Harsono
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Dalam penelitian Lipe & Salterio (2000) ditemukan adanya dominasi penggunaan pengukuran umum dalam mengevaluasi kinerja menggunakan BSC yang disebut dengan bias pengukuran umum. Akibat adanya bias pengukuran umum yang hanya berfokus pada penggunaan pengukuran umum akan mengurangi manfaat dari penggunaan BSC. Tujuan dari penelitian ini adalah untuk mengurangi bias pengukuran umum yang ada dalam penilaian kinerja menggunakan Balanced Scorecard. Penelitian ini menggabungkan pendekatan Disaggregated/Mechanically Agregated BSC dan pendekatan pengetahuan untuk dapat mengurangi bias pengukuran umum. Dengan demikian, BSC dapat diterapkan dengan optimal, pengukuran BSC menghasilkan pengukuran yang tidak bias, akurat, obyektif, dan dapat diverifikasi.Penelitian ini merupakan penelitian eksperimen laboratorium, dan mengadaptasi desain eksperimen dari Lipe & Salterio (2000), Roberts, Albright, & Hibbets (2004) dan Dilla & Steinbart (2005). Hasil penelitian menunjukkan bahwa pendekatan Disaggregated/ Mechanically Agregated berpengaruh dalam mengurangi bias pengukuran umum. Sedangkan pendekatan pengetahuan tidak berpengaruh dalam mengurangi bias pengukuran umum. Selanjutnya, hasil evaluasi kinerja menggunakan BSC berpengaruh terhadap keputusan alokasi kompensasi.
KINERJA SOSIAL DAN KINERJA KEUANGAN YANG DIUKUR MENGGUNAKAN ROA Elisabeth Kartika Y.W; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know whether there was reciprocal relationship about corporate social performance and corporate financial performance. Corporate social performance in this study was measured by the Sustainability Reporting Index based on the criteria of GRI version 3.1. Coporate financial performance in this study was measured by Return on Asset (ROA). This study also used firm size and leverage as control variabels. This study used sample of 30 companies listed in IDX and at least had one published sustainability report during the period of 2008-2014. The result of this study found that threre was not reciprocal relationship between corporate social performance and corporate financial performance. But firm size and leverage have negative relationship to corporate social performance and corporate financial performance.
Perencanaan Keuangan Keluarga Bapak X Pada Tabungan, Deposito, dan Reksadana Aji Rides Cahyadi
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Perencana Keuangan adalah sebuah profesi yang membantu keluarga untuk merencanakan keuangan keluarga dengan cara mengidentifikasi, menganalisa tujuan keuangan dan permasalahan keluarga serta dapat memberikan solusi perencanaan keuangan yang tepat sehingga tujuan-tujuan keuangan jangka pendek, menengah, dan jangka panjang dapat tercapai. Perencanaan keuangan ini dilakukan kepada klien yang bernama Bapak “X” yang bekerja karyawan perusahaan swasta. Profil resiko klien adalah moderat agresif yang artinya klien menginginkan hasil investasi yang cukup tinggi walaupun didalamnya mengandung resiko dan fluktuasi yang cukup tinggi juga. Persentase aset yang dimiliki adalah aset investasi 25,2 persen, aset lancar 11,5 persen dan aset penggunaan pribadi 63,3 persen. Tujuan-tujuan keuangan klien adalah dana darurat, dana pernikahan anak pertama, dana pernikahan anak kedua, dana pensiun, dan dana liburan.Perencanaan keuangan ini dilakukan dengan beberapa tahap. Pertemuan awal adalahpengisian Data Gathering Questionaire (DGQ) dan interview/ collect data. Sedangkan metode untuk menyusun perencanaan keuangan ini dilakukan dengan beberapa tahap diantaranya mengidentifikasi hubungan dengan klien, menentukan tujuan dan mendapatkan data, analisa dan evaluasi status keuangan klien, menyajikan rekomendasi perencanaan keuangan.Setelah melakukan analisa dan pembahasan terhadap tujuan keuangan klien, bisa diambil kesimpulan bahwa untuk mencapai tujuan tersebut perencana keuangan merekomendasikan produk-produk yang sesuai yaitu: pada Tabungan Britama, TRIM Kas 2, Panin Dana Utama Plus 2, Panin Dana Unggulan, Panin Dana Maksima
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG BERGERAK DI SEKTOR BARANG KONSUMSI DENGAN SUBSEKTOR FARMASI, KOSMETIK DAN KEPERLUAN RUMAH TANGGA DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONE Silviana Shenjaya
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Researches on the affect of CSR on financial performance (that is periodic) such as ROA, ROE, ROI, ROS and EBIT have been done before. However, researches on the affect of CSR on the persistence of earnings were still very little : Riahi and Belkaoui (2004), Lakshman and Yang (2009), and Lassad and Khamoussi (2012) and had never been done in Indonesian’s companies especially in consumer goods sector, especially in pharmaceuticals, cosmetics and household and household appliances. The research objective was to know whether CSR affected the persistence of earnings in companies engaged in the consumer goods sector in the fields of pharmaceuticals, cosmetics and household and household appliances.This research was conducted on Indonesian’s companies, especially in consumer goods sector in pharmaceuticals, cosmetics and household and household appliances that had already been doing CSR from 2010 to 2014. CSR was measured based on the GRI reporting criteria version 3.1. Meanwhile, earnings persistence was measured by using the slope of the earnings per share. This study used several control variables such as operating cycle, sales volatility, cash flow volatility, proportion of negative income, firm size and competition intensity.This research used a sample of 60 companies year by using multiple linear regression with SPSS. The results of the study had not (managed to) shown a significant affect between CSR and persistence of earnings. The research also had not found yet a significant relationship between sales volatility, cash flow volatility, proportion of negative income, firm size, and competition intensity with earnings persistence. However, the operating cycle was found to have significantly affecting to persistence of earnings.

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