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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 FAMILY CONTROL, SIZE, SALES GROWTH, DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Verawati Hansen
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affects of family control, size, and leverage towards profitability and value of the firm. Sampels were taken from 84 trades,services, and investment companies that listed in Indonesia Stock Exchange from 2009-2011. The main variable from this study was family control, while the control variables were size, sales growth, and leverage. There were two model analysis tested in this study. The first model used firm profitability that measured by ROA (Return on Assets)  as the dependent variable and the second one used firm’s value that measured by Tobin’s Q. As a result, family control had positive and significant affect on profitability and negative insignificant affect on firm’s value. While size had positive and significant influence towards profitability and firm’s value. On the other side, sales growth had positive and insignificant impact on profitability yet sales growth also had negative insignificant affect against firm’s value. Furthermore, leverage had positive insignificant influence on profitability and positive significant influence on firm’s value.
KOMPETENSI KHUSUS AKUNTAN FORENSIK (SURVEI PADA AKUNTAN FORENSIK KAP BIG FOUR DI INDONESIA) Christine Linardo; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the nine competencies of forensic accountants.These skills including deductive analysis ability, creative thinking skill, unstructuredproblem solving competence, investigative flexibility, analytical proficiency, oralcommunication ability, written communication ability, specific legal knowledge andgood composure to (1) determine whether or not special competency requiredfor forensic accountants and (2) identify a new set of variables (factors) to replace thenine competency variables at the Big Four public accounting firms in Indonesia.This study was conducted by census to all the population. Data were obtainedby distributing 140 questionnaires to all auditors who were working as associates inthe forensic division at the Big Four public accounting firms in Indonesia. Data were while Exploratory Factor Analysis used to answer the second objective. The dataanalysis were performed with SPSS version 20.The results of this study by using Spearman Rank Correlation Analysisshowed that special competencies were required for the work of forensic accountants.By using Exploratory Factor Analysis, the results identified that three factors wouldbe reduced from nine competency factors of forensic accountants. The first factorincluding deductive analysis ability, unstructured problem solving competence,investigative flexibility, and analytical proficiency. The second factor includingcreative thinking skill, specific legal knowledge and good composure while the thirdfactor including oral communication ability and written communication ability.
ANALISA PENGARUH ACTIVITY BASED COSTING TERHADAP KEUNGGULAN BERSAING DAN KINERJA ORGANISASI Rendy Rendy
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh penggunaan Activity Based Costing terhadap keunggulan bersaing dan kinerja perusahaan di perusahaan yang berada di Surabaya. Variabel Activity Based Costing diukur dari tujuh indikator, yaitu top management support, competition, performance evaluation and compensation, training, non-accounting ownership, resources, dan consesus and clarity of objective. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan akan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diukur dalam skala numerik (angka). Populasi penelitian adalah semua perusahaan yang menggunakan metode perhitungan Activity Based Costing di Surabaya yang tidak diketahui jumlahnya. Sampel penelitian berjumlah 100 perusahaan yang menggunakan Activity Based Costing di Surabaya. Hasil penelitian yang dilakukan dengan menggunakan partial least square menyimpulkan bahwa Activity Based Costing berpengaruh terhadap keunggulan bersaing, Activity Based Costing berpengaruh terhadap kinerja perusahaan, dan keunggulan bersaing berpengaruh terhadap kinerja perusahaan.
Pengaruh Aktivitas Pemasaran Terhadap Profitabilitas dan Nilai Perusahaan Perusahaan Makanan, Minuman, dan Rokok Mariana -
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 influence partially or simultaneusly of Marketing Activity which was consisted of Marketing Expense, Company Age, and Company Size toward Profitability which was represented by Return on Sales, Return on Asset toward Market Value which is represented by Earning per Share, and Market to Book Value Ratio. This study used the annual report of Food, Baverage, and tobacco Companies listed in BEI in 2008-2013 as secondary data. The samples used in this study were 100 annual reports. The results revealed that Marketing Expense affected ROA, EPS, and MBVR significantly. Company Size only affected EPS and MBVR. Company Age affected significantly ROS, ROA, and MBVR.
Pengaruh Beban Pajak Penghasilan Terhadap Manajemen Laba pada Perusahaan Sektor Perdagangan, Jasa dan Investasi Periode 2010-2015 yang Terdaftar di Bursa Efek Indonesia dengan Firm Size dan Leverage sebagai Variabel Kontrol. Feliana Pramitasari; 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 examines the affect of income tax expense of the previous year on earnings management activities of the current year of trade, service and investment public companies in Indonesia by using firm size and leverage as control variables. Furthermore, this study will used 58 financial reports of trade, service, and investment public company that registered in Indonesia Stock Exchange from 2010 until 2015. Modified Jones model was be used to calculate Discretionary Accrual which became a proxy of earnings management. The data tested by using multiple linear regression analysis.The results showed that income tax expense, firm size and leverage had affected on earnings management simultaneously. Income tax expense had negative affect on earnings management, on the other hand firm size had no affect on earings management. The variabel leverage had positive affect on earnings management.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI INTELLECTUAL CAPITAL TERHADAP PERUSAHAAN NON MANUFAKTUR Clarence Daniel
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Competition in the era of globalization of the international community was hit by devastating changes. This becomes very crucial because each company vying to dominate the market. Various ways done by companies that have good competitive positioning. The establishment of good competitive positioning cannot be separated from the leadership style that can create strategic vision and manage the company's operations are well that is strategic leadership. Strategic Leadership application of good leadership cannot be separated from the support of intellectual capital of the company.This study aims to examine the effect of the strategic leadership to competitive positioning through intellectual capital against non-manufacturing companies. The respondents were top-level management of various companies in Surabaya. The analysis technique used to process the data was Partial Least Square (PLS).The results showed that the strategic leadership affect the intellectual capital,  and the intellectual capital affect the competitive positioning where the intellectual capital was the intervening variable.
Pengaruh Corporate Governance terhadap Financial Distress Alifia Ningrum; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know the influence of corporate governance to financial distress. Corporate governance was measured by using board size, board composition, board meeting, woman in board of commissioners, and woman in board of directors. Financial distress was measured by using Altman Z-score. This study also used firm size as control variable. The samples used in this study were 59 companies in the sector of consumer goods and trade listed in Indonesian Stock Exchange in the period of 2010-2015. The hypothesis was tested by using multiple regression analysis with SPSS software version 20. The result of this study revealed that board size, woman in board of directors, and firm size significantly and negatively influenced on financial distress. However, board composition, board meeting, and woman in board of  commissioners had no significant influence on financial distress.
Pengaruh Executive Incentive terhadap Firm Value melalui Earning Management sebagai Variabel Intervening pada Perusahaan yang Terdaftar dalam Saham Indeks Kompas 100 di Bursa Efek Indonesia Periode 2010-2014 Sieny Lauw; Devie Devie
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 direct and significant affect of executive incentive to earning management, earning management to firm value, and executive incentive to firm value. This study also examine the indirect and significant relationship of executive incentive to firm value through earning management as intervening variable. The sample of this study was 32 companies listed in Kompas 100 Index in Indonesia Stock ExchangeThis study used a quantitative approach, and the data were obtained from company’s financial statement of 2010-2014. The data then processed by using smartPLS software. This study showed that there was positive and significant relationship of executive incentive and earning management, negative and significant relationship of earning management and firm value, and negative and significant relationship of executive incentive and firm value.
Analisa Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Ritel di Surabaya Christina Permata Sari
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Recently, the competition in business is very sharp. A competition in the business environment has encouraged retailers to improve their quality in order to increase organization performance. Therefore, the retail companies require an alternative performance assessment by using the balanced scorecard in a more comprehensive, accurate, and scalable. The study aimed to examine the relationship among organization size, product life cycle, and market position and the balanced scorecard usage in retail sector in Surabaya. Using financial and nonfinancial measures, the balanced scorecard appraises four dimensions of performance: financial, customers, internal business process, and learning and growth aspects. The data were collected by distributing questionnaires to the managers or owners whose businesses in some of the retail companies in Surabaya. The criteria of the established retail companies were the food retailers and general merchandise retailers that have managers or owners who have worked at least for six months. The study shown that there was a relationship among the retail major, products at the early stage, and strong position in the market and the use of the balanced scorecard. The study also shown that the highest of balanced scorecard usage was on the learning and growth perspective, which amounted to 25.36%.
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR TERBUKA Andrew Pranata; 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 study was to know whether there was an influence of organizational learning to competitive advantage through the accounting information system. The selected population in this study was open non-manufacturing companies  Surabaya, which is composed of property, telecommunications, banks, and retail. Sample of this research was the employee who has a position as a manager. The total sample of 60 respondents drawn 2 managers from each company manager. This study used path analysis technical model with PLS. The results from this study showed that organizational learning had significant and positive impact on the competitive advantage of companies and also learning through the accounting information system that could give affect to the company in achieving competitive advantage

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