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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 KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN MELALUI MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING DI INDONESIA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Estrella Febyani; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to examine the effect of managerial ownership on firm value with earning management as intervening variable (the study  of the companies listed on the Indonesia Stock Exchange in 2011-2015). The population in this study are all  go public’s companies that issued annual report and listed on Indonesia Stock Exchange in 2012 until 2014. Sampling technique used to take the sample in this study is non-profitability sampling. The type of sampling used in this study is purposive sampling that the determination of the sample considering certain criteria that have been determined against the object of research in accordance with the purpose of the study. Data analysis tool used in this research is descriptive analysis and multiple regression analysis. The result of this research are: (1) managerial ownership have significant effect to firm value, (2) managerial ownership have significant effect to earnings management, and (3) earnings management have significant effect to company value.
Pengaruh Marketing Activity Terhadap Profitability dan Market Value Perusahaan Retail dan Produksi Besar Trisnawati Debora
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of Marketing Activity which is consist of Marketing Expense, Company Age, and Company Size partially and simultaneously to Profitability represented by Return on Sales, Return on Asset, Return on Equity, and to Market Value represented by Earning per Share, Market to Book Value Ratio, Tobin’s Q. This study used annual report of Retail and Large Production Companies listed in BEI from 2009-2013 as the secondary data. The samples used in this study were 15 retail and 16 large production companies. The results showed that Marketing Expense, Company Age, and Company Size influenced ROS, ROA, and EPS significantly positive. Company Age influenced ROS and ROE significantly negative and influenced MBVR and Tobin’s Q significantly positive. Company Size only influenced ROA and EPS.
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP MARKET CAPITALIZATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Fifi Fifi Fifi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to know the direct influence of Board structure and ownership structure on Market capitalization. In addition, this research also aimed to know the indirect affect of board structure and ownership structure on market capitalization through intellectual capital disclosure as a mediating variable. The sample used in the research consisted of 72 manufacturing companies listed on the Indonesia Stock Exchange with observation years during 2010-2015. Data processed by WarpPLS software version 5.0.            The result showed that there was a positive influence of board structure on intellectual capital disclosure, negative influence of ownership structure on intellectual capital disclosure, positive influence of board structure on market capitalization, no significant influence of ownership structure on market capitalization and positive influence of intellectual capital disclosure on market capitalization. In addition, the research also found that intellectual capital disclosure successfully mediated the influence of board structure on market capitalization, and intellectual capital disclosure failed to become a mediating variable towards the influence of  ownership structure to market capitalization.
Value Relevance dari Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Listiyani Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The application of IFRS as the main standard for the preparation of financial statements has been required in various countries around the world. Harmonization of international accounting standards brings various changes to performance and accounting information of the company. Therefore, companies need to pay attention to the benefits and usefulness of mandatory application of IFRS standards. This study intended to know the impact of IFRS implementation on the value relevance of accounting information. In addition, this study also intended to know the affect of accounting information on investor response as reflected by stock price movements.                   Data processing method was done by comparing pre and post IFRS by using descriptive statistical analysis, while data analysis method by using panel data regression analysis with STATA statistical software and hypothesis test was derived from financial report data obtained from yahoo finance company. The result of the study found that the application of IFRS in the property, real estate, and building sectors significantly influenced the increase of value relevance of accounting information in the form of EPS and BVPS.
PENGARUH ORGANIZATIONAL CULTURE TERHADAP COMPETITIVE ADVANTAGE MELALUI ENTREPRENEURSHIP DAN SUPPY CHAIN INTEGRATION SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN MANUFAKTUR DI JAWA TIMUR Angelina Tendean
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung dari organizational culture terhadap competitive advantage pada perusahaan manufaktur di Jawa Timur. Selain itu, penelitian ini juga bertujuan untuk mengetahui pengaruh organizational culture terhadap competitive advantage melalui entrepreneurship dan supply chain integration yang merupakan variabel intervening dalam penelitian ini. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh merupakan data primer yang diperoleh melalui penyebaran kuisioner kepada 30 perusahaan manufaktur baik terbuka maupun tertutup di Jawa Timur. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari organizational culture terhadap competitive advantage, organizational culture terhadap entrepreneurship ,  entrepreneurship terhadap competitive advantage dan organizational culture terhadap supply chain integration pada perusahaan manufaktur di Jawa Timur. Namun, penelitian ini juga menunjukkan adanya hubungan negatif dan signifikan antara supply chain integration terhadap competitive advantage.
AKTIVITAS MANAJEMEN LABA MELALUI POS RESEARCH & DEVELOPMENT EXPENSE Jessica Novita Wijaya; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

          This study aimed to prove that the management had done earnings management through the real activities of research & development on companies in the mining sector. The existence of earnings management through the real activities of research & development could be seen from the abnormal research & development expense. This study used EPS as the basis for the grouping of samples between companies that had done earnings management and companies that had not done earnings management (suspect firms). This study also used control variables of firm size, market to book ratio, and return on assets. This study examined 29 companies in the mining sector listed in Indonesia Stock Exchange with a sample of 58 observations. The results showed that the management of suspect firms had not done earnings management by the reduction of the real activities of research & development. The results also showed that firm size had negative significant affect on earnings management by the reduction of the real activities of research & development and return on assets had no affect on earnings management by the reduction of the real activities of advertising, while the market to book ratio had a significant positive affect on earnings management by reduction the real activities of research & development.  
Pengaruh Corporate Social Responsibility (CSR) terhadap Penjualan dan Biaya Operasional Perusahaan di Bursa Efek Indonesia Tahun 2007-2011 Rambu Leki
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh CSR terhadappenjualan dan biaya operasional perusahaan di BEI tahun 2007-2011 dalam jangka panjang.Penelitian ini juga melibatkan variabel kontrol yaitu firm size dan produktivitas. CSR diukurdengan rata-rata GRI index tahun 2007-2010, sedangkan penjualan diukur dengan log naturaltotal penjualan, dan biaya operasional diukur dengan perbandingan antara biaya operasionaldengan total penjualan. Sampel yang digunakan sebanyak 65 perusahaan yang telahmelaporkan kegiatan CSR secara konsisten dalam annual report dan atau sustainability reportselama 2007-2011 serta menggunakan kurs rupiah.Hasil penelitian menyimpulkan bahwa CSR tidak berpengaruh terhadap penjualan danbiaya operasional. Hal ini disebabkan karena pelaksanaan CSR di Indonesia yang mandatorisehingga motivasi perusahaan-perusahaan tersebut melakukan CSR adalah untuk dapatmenghindarkan perusahaan dari konflik dengan masyarakat dan pemerintah, bukan fokusterhadap peningkatan inovasi dan kualitas pada produk, maupun peduli terhadap pemeliharaanlingkungan, penghematan, dan konservasi energi. Variabel kontrol firm size dan produktivitasberpengaruh signifikan terhadap penjualan dan biaya operasional.
PERILAKU MANAJER ATAS ISU MANAJEMEN LINGKUNGAN DILIHAT DARI SEKTOR, REGIONAL, DAN UKURAN PERUSAHAAN Novilia Purnama Sari
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 difference of the manager’s attitude on  environmental management issue viewed from manufacturing and non manufacturing sector, Regional in Surabaya and non Surabaya (Sidoarjo, Mojokerto, and Gresik), and Firm Size (small and large). This study used quantitative approach, whereas the data obtained through the distribution of questionnaires to manufacturing and non manufacturing firms in Surabaya and around and then processed by using SPSS software. The result showed that there was difference of manager’s attitude on  environmental management issue viewed from Sector, Regional, and Firm Size.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Evelyn Stacia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Jessica Goldwin; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

   This study aimed to obtain empirical evidence on the influence of applying corporate governance to firm performance. Corporate governance was measured by using CGPI score, while firm performance was measured by using ROE. This study also used firm size, firm age and financial crisis as control variables. This study was conducted on companies that obtain CGPI ranking from 2001-2015 with a sample of 248 observations. The result of this study showed that corporate governance had positive and significant affect on firm performance and firm age had negative and significant affect on firm performance. The result of this study also showed that firm size and financial crisis had no significant affect on firm performance.

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