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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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The Effect of Intellectual Capital to Profitability of Banking Sector Companies Listed in Indonesian Stock Exchange in 2007-2011 Martha Kartika
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze that influence of intellectual capital on profitability. This study used several control variables that identified as factors that influence profitability, such as Value Added Human capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital employed (VACA). The population used in this study was companies whose businesses are in banking sectors. Sample was drawn by using purposive sampling method thus result 22 companies that will be used as samples for this study.The hypothesis in this study was tested by using multiple linear regression model. Simultaneous signification test (F test) and partial signification test (t test) with α = 5% are used to test hypothesis. The result of F test showed that Value Added Human capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital employed (VACA) have significant influence on profitability. The result of t tes showed that Value Added Human capital (VAHU) had no significant influence. Structural Capital Value Added (STVA), and Value Added Capital employed (VACA) have postive and significant influence on profitability.Keywords: Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Value Added Capital employed (VACA), profitability.
PENGARUH SIKLUS KONVERSI KAS DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Liliana Megawati Sindhu; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examined the direct influence of Cash Conversion Cycle and Ownership Structure on Firm Value. The sample constituted of 116 manufacture companies listed in Indonesia Stock Exchange during the period of 2011-2016. The data were collected from annual reports, and then analyzed by using GRETL software. The result revealed that there was negative influence of cash conversion cycle on firm value, and positive influence of public ownership on firm value. However this study failed to find the influence of managerial ownership and foreign ownership on firm value. 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Olgawati Hudoyo
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value.  
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE DENGAN VARIABEL INTERVENING EMPOWERMENT DAN CUSTOMER SATISFACTION PADA SEKTOR PERBANKAN DI SURABAYA Melina Andriani
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 significant affect of Leadership Style towards Financial Performance through Empowerment and Customer’s satisfaction as intervening variables in banking corporate in Surabaya. The sample used in this study was banking corporate listing on Bursa Efek Indonesia (BEI) that generate profit in the last 3 years. Data analysis used Partial Least Square method with 600 respondents from 30 selected banks in Surabaya. The result of this study showed that Leadership Style had positive affect on Financial Performance.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Catherina Rosally; Yulius Jogi Christiawan
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 collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity role in auditor performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL INTERVENING Ricky Wijaya Shalim; 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 examine the affect of corporate governance to earning management with capital structure as an intervening variable. The sample used in this study comprised of corporations within trade and service sectors (whole-sale and retail sub-sectors) in Indonesia Stock Exchange (IDX) during 2010 to 2015. Data needed for this research is gathered from the 2010-2015 annual reports with a total of 115 observed reports. While the data analysis method used SPSS and WarpPLS software.              The results showed that there was a significant negative correlation between the board meeting and board size which was an indicator of corporate governance towards earning management. The result of research also showed that board size had significant negative affect to capital structure, board meeting had significant positive affect to capital structure, and capital structure had significant negative affect on earning management.
ANALISA PERBEDAAN KINERJA KEUANGAN (ASSET MANAGEMENT RATIO) PADA PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORT AWARDS (ISRA) 2009 – 2011 Mellisa Christy
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report becomes a trend that develops in the world of accounting that is a report informing about the performance of the economic, social, and environment for stakeholders. Because of this trend, then  an event held to give the award to the company that has published a sustainability report i.e. Indonesia Sustainability Report Awards.This research aimed to analyze the different financial performance of the asset management ratio on participants of ISRA 2009 – 2011. The sample of this research is 25 public companies that participated in ISRA 2009 – 2011. The independent variables in this research were categorized into three which were consistent or not in participating, business sectors, and the company size. Dependent variables in this research using the five ratio measurement of asset management ratio i.e. inventory turnover, receivable turnover, net working capital turnover, fixed asset turnover, and total asset turnover. The results showed that there was no difference in the financial performance of the asset management ratio on the participant of ISRA 2009 – 2011 from consistent or not in participating, business sectors, and the company size.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP SMOOTHNESS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE Vania Allan Sutanto; 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 research was to find out how Corporate Social Responsibility (CSR) affected toward earning smoothness in a company. Corporate Social Responsibility variable measured by using Global Reporting Initiative (GRI) Index 3.1. Earning quality variable measured by using smoothness. The control variables in this research were firm size and leverage. This research was conducted on the public company in the property and real estate sector listed in Indonesia Stock Exchange and had annual report from 2010-2014 with total sample of 104 observation. This research proved that there was positive relationship between CSR and smoothness. This research also proved that there was negative relationship between leverage and smoothness. On the other hand, this research had not succeeded in finding out the influence between firm size with smoothness.
Pengaruh Budgeting Participation Terhadap Managerial Performance Pada Sektor Jasa Di Surabaya Ria Novita Halim
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Pada era globalisasi seperti sekarang ini,  industri jasa mengalami perkembangan dan perubahan yang  sangat dinamis. Hal ini menyebabkan persaingan antar perusahaan yang bergerak dibidang jasa menjadi semakin kompetitif.  Oleh karena itu, agar tetap dapat bertahan dan berkembang dalam menghadapi persaingan perusahaan yang bergerak di industri jasa perlu menerapkan beberapa teknik manajemen yang tepat. Salah satu teknik manajemen yang dapat digunakan adalah anggaran (budget). Proses penyusunan budget merupakan penetapan peran, dimana pihak-pihak yang berkaitan diberi peran untuk melaksanakan kegiatan pencapaian sasaran yang ditetapkan dalam budget. Dalam perusahaan, kinerja manajerial (managerial performance) dihubungkan dengan partisipasinya dalam penyusunan budget. Penelitian ini bertujuan menguji pengaruh budgeting participation terhadap managerial performancedan job-relevant information, pengaruh job-relevant information terhadap managerial performance, dan pengaruh budgeting participation terhadap managerial performancemelalui job-relevant information sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini adalah 100 manager yang bekerja pada perusahaan jasa di Surabaya. Teknik analisis yang digunakan adalah Partial Least Square (PLS). Hasil penelitian menunjukan bahwa budgeting participation berpengaruh positif masing – masing terhadap managerial performancedan job-relevant information, lalu job-relevant information berpengaruh positif terhadap managerial performance, serta budgeting participation berpengaruh positif terhadap managerial performancemelalui job relevant informationsebagai variabel intervening.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL CULTURE SEBAGAI VARIABEL INTERVENING Intan Saridewi
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to analysize the influence of strategic leadership to competitive advantage through organizational culture. By using the primary data questionnaires were distributed to 60 company managers in Surabaya. The data obtained were analyzed by Structural Equation Modeling by using Partial Least Square software to test the hypothesis. The result showed there was positive influence between strategic leardership toward competitive advantage, strategic leadership toward organizational culture, organizational culture towards competitive advantage, but organizational culture was not an intervening variable between strategic leadership and competitive advantage.

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