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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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Peranan Employee Stock Ownership Plan dalam Pengaruh Value Added Intellectual Capital terhadap Financial Performance Trivena Yeshinta
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 the value added intellectual capital to the financial performance and the role of employee stock ownership plan. This study used dummy variable that is employee stock ownership plan. The sample used in this study is a public company financial sector. The hypothesis in this study tested by using multiple regression. The measurement of value added intellectual capital used the method of Pulic (2004) to be associated with profitability (return on investment and return on equity), market value (market-to-book ratio, earing per share and Tobin's q), and productivity (asset turnover and employee performance) and also to see if there were differences between firms that do not apply to the ESOP.
Pengaruh Pengungkapan Good Corporate Governance terhadap Stock Return dengan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ-45 Felisitas Sriayu Ningsih; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study conducted to examine the influence of Good Corporate Governance Disclosure toward stock return with firm performance as a mediating variable. Good corporate governance measured by using Corporate Governance Disclosure Index (CGDI), stock return measured by using cumulative abnormal return (CAR), and firm performance measured by using return on equity (ROE). It also used debt to equity ratio (DER) and firm size as control variables. The sample used in this study was LQ-45 companies listed in Indonesia Stock Exchange (IDX) which published their annual reports and financial reports consistently during 2010 until 2015. So the final sample in this study was 108 observations selected by using purposive sampling.The data analysis technique was panel data regression by using STATA. The result showed that good corporate governance had a direct significant positive relation toward stock return without mediating by the firm performance. Debt to equity ratio had significant positive affect on firm performance and significant negative affect on stock return. While firm size had a significant negative affect on firm performance and had no significant affect on stock return.
Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard Dalam Penilaian Kinerja Pada Mahasiswa S1 Program Manajemen Pemasaran Lana Aristya Prabowo
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Pada penelitian terdahulu ditemukan bahwa terdapat bias pengukuran umum pada Balanced Scorecard. Bias pengukuran umum menyebabkan ketidakakuratan penilaian kinerja, berkurangnya manfaat BSC, serta berpengaruh pada keputusan alokasi kompensasi kepada karyawan. Beberapa penelitian terdahulu telah berhasil mengurangi bias pengukuran umum menggunakan pendekatan disaggregated/ mechanically aggregated dan pendekatan pengetahuan. Penelitian-penelitian tersebut belum dapat mengurangi bias pengukuran umum BSC secara optimal. Untuk itu, penelitian dilakukan untuk melakukan penelitian dengan menggabungkan kedua pendekatan tersebut.Penelitian ini dilakukan dengan laboratorium eksperimen. Penelitian menggunakan uji hipotesis repeated measures ANOVA, independent sample t test, dan analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa pendekatan disaggregated/ mechanically aggregated dapat mengurangi bias pengukuran umum dalam penilaian kinerja menggunakan BSC. Ditemukan pula bahwa pendekatan pengetahuan terbukti dapat mengurangi bias pengukuran umum. Penilaian kinerja menggunakan BSC terbukti mempengaruhi alokasi kompensasi.
Pengaruh Budget Participation Terhadap Managerial Performance Melalui Procedural Fairness Sebagai Variabel Intervening Eduardus - Hartono; Josua - Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Companies are faced with the pressures of globalization that requires new management strategic plan to maintain business organization. In Surabaya City, the competitiveness of business development is quite high, according to Surabaya city website as saying that Surabaya became the center of business and trade activities. One management technique that can be used is the budget. In preparing a budget, communication is needed between supervisors and subordinates to inform each other. Therefore, it is necessary to have participation in the making of a budget.This study aimed to examine the influence of budget participation to managerial performance through procedural fairness as an intervening variable. The type of data in this research was quantitative; the source of the data used was primary data. Data were collected by spreading questionnaires. This research using 135 samples consisting of 45 companies located in the region of Surabaya and around Surabaya with 3 respondents who have positions as manager. The hypotheses in this study were tested using the software Partial Least Square (PLS). Budget participation showed the affect on procedural fairness and managerial performance.
Analisa Pengaruh Aliansi Stratejik Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Dian Jessika Winata
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 signifikan antara Aliansi Stratejik terhadap keunggulan bersaing dan kinerja perusahaan. Variabel Aliansi Stratejik diukur dari dua indikator, yaitu relational capital  dan conflict management. 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. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Unit analisis penelitian adalah perusahaan di Surabaya. Responden yang dijadikan sampel sebanyak 93 orang manajer. Metode analisis yang digunakan dalam menguji hipotesis adalah Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS).Penelitian ini berhasil membuktikan adanya hubungan yang signifikan antara aliansi stratejik dan keunggulan bersaing, aliansi stratejik dan kinerja perusahaan, dan keunggulan bersaing dan kinerja perusahaan.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN MELALUI PERILAKU MANAJER ATAS ISU MANAJEMEN LINGKUNGA SEBAGAI VARIABEL INTERVENING Amelia Krisnadi
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 relationship between the manager attitudes on the issue of environmental management to financial performance. This study also used the intervening variable which of the manager’s attitude on the issue of environmental management to strengthen the relation between leadership style and the financial performance. This study was quantitative research, and the data were obtained through questionnaires. Then the data obtained were processed by using the Smart PLS software. These results indicate there was a positive and significant relationship between leadership style to financial performance, then positive and significant correlation was also found between the leadership style and manager attitudes on the issue of environmental management. It turns out that the manager's attitude on the issue of environmental manjemen had positive and significant influence on the financial perfoemance.
`Pengaruh Earnings Management terhadap Stock Returns pada Perusahaan LQ45 Desy Arisandi Halim
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to find the relationship of earnings management and the stock return. This study used a quantitative method with secondary data taken from the firms’ annual reports. The sample of this study was the companies that listed in Indonesia stock market index, LQ45, for 6 years from 2010 until 2015. The analytical technique was used panel data regression with software STATA to test the relationship among variables. This study also used IBM SPSS Statistics 23 to determine the coefficient for discretionary accruals (the proxy of earnings management) from modified Jones model. The outcome from this study showed that there was no relationship between earnings management and stock returns.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA PERUSAHAAN BERKAPITALISASI BESAR (BIG CAPITALIZATION) Susilo Stevy
Business Accounting Review Vol 3, No 1 (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 inconsitent. The objective of this research was to identify the affect of CSR to investor response in big capitalization company. CSR was measured by Global Reporting Initiative (GRI) Index and investor response that was measured by Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), dan market share as control variables. This research was done in big capitalization company group (Big Cap) in factbook issued by Indonesia Stock Exchange in the period of 2008-2012. This research used 238 firm years sample and tested by SPSS 20.The results of this research conclude that CSR has significant positive affect on CAR, which means investor considering CSR to make investment decision. While DER and market share had no siginificant effect on CAR. ROA and firm size had significant negative effect on CAR.
PENGARUH PRODUCT MARKET COMPETITION TERHADAP FIRM VALUE MELALUI EXECUTIVE INCENTIVE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR NONMIGAS YANG TERDAFTAR PADA BURSA EFEK INDONESIA Gherallzic Patrickara Sidupa; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of product market competition to executive incentive, product market competition to firm value, and executive incentive to firm value in nonmigas manufacturing companies in Indonesian Stock Exchange. This study also examine the indirect and significant relationship of product market competition to firm value through executive incentive as intervening variable in nonmigas manufacturing companies in Indonesian Stock Exchange. This study used a quantitative approach, and the data were obtained from financial reporting of companies listed in Indonesian Stock Exchange between 2011-2015 and processed by using smartPLS software. This study showed that there was positive and significant relationship of product market competition to firm value, and negative and significant product market competition to executive incentive; and executive incentive to firm value. But, executive incentive was inadequate to become as intervening variable between product market competition and firm value because the direct relationship between product market competition and firm value gave greater affect than if it was through executive incentive.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI INNOVATION DAN CUSTOMER LOYALTY PADA SEKTOR RETAIL DI SURABAYA Denanda Natalia Lestari; 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 leadership style to innovation, innovation to customer loyalty, customer loyalty ro financial performance, innovation to financial performance , and leadership style to financial performance on retail firms in Surabaya. This study also aimed to examine the indirect and significant affect of leadership style to financial performance through innovation and customer loyalty. This study used quantitative approach, and the data obtained by distributing questioner and financial report to retail firms in Surabaya. The sample used in this study was 18 retail firms in Surabaya listed in BEI 2012-2014, with each 10 employess and 10 customers of each firm. The data obtained processed by using smartPLS software.The result showed that there was positive and significant relationship of leadership style to innovation, innovation to customer loyalty, customer loyalty to financial performance, and leadership style to financial performance, but negative and significant relationship of innovation to financial performance on retail firms in Surabaya. Innovation and customer loyalty became as the intervening variables to leadership style and financial performance because the direct relationship between leadership style and financial performance gave larger affect than through innovation and customer loyalty.

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