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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 INSTITUTIONAL OWNERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI CAPITAL STRUCTURE SEBAGAI VARIABEL INTERVENING PADA NONMANUFAKTURING COMPANY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Claudia Hermanto; Josua Tarigan
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In general a firm established with the intention to increase the value of the company. The purpose of this study was to examine the effect of institutional ownership towards financial perdormance of a firm throuhg capital structure as mediating on non manufacturing company that listed on the Indonesia Stock Exchange 2011-2015. Based on purposive sampling method, 90 samples were used as samples. This research uses WarpPLS analysis technique. The statistical result states that institutional ownership has positive significant on financial performance, institutional ownership has positive significant on capital structure, capital structure has negative significant on financial performance
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR ANEKA INDUSTRI Mutiara Vannetia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the investor response measured by using the abnormal return. The sample used in this study were 124  company years in the miscellaneous industry sector during the period of 2008-2012. The results of this study showed that Corporate Social Responsibility did not significantly affect the abnormal return. ROA and firm size as control variables had positive influence on abnormal return . While the control variables Debt to Equity Ratio and Market Share had no affect on abnormal returns
Pengaruh Earnings Management Terhadap Stock Return Dengan Earnings Quality Sebagai Variabel Intervening Silvia Veronica Sugiarto; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Financial statements prepared by management may reflect whether the company financial condition is good or bad. Information on the company's financial condition is very important for external parties as a form of corporate accountability. Nowadays, there are many methods that can be used by management to manage the company's financial statements. Those earnings management actions would affect stock return for the investors. Therefore, this study intended to know whether the earnings management influenced on stock return.The sample of this study was LQ 45 companies that listed in Indonesian Stock Exchange in period 2012-2015. The data – processing method was done by validity, reliability, and statistic descriptive analysis. While the data analysis method used SPSS and Smart PLS 2.0 software. The result revealed that, earnings management influenced significantly and negatively on stock return directly, and indirectly through the intervening earnings quality variable.
PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI Michell Ludy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the impact of the implementation of Good Corporate Governance to the financial distress prediction. This study also used several control variables, namely Net Profit Margin, Debt to Asset Ratio, and Current Ratio. The samples used in this study were 31 companies in the sector of infrastructure, utilities, and transportation which listed in Indonesian Stock Exchange in the period of 2008-2011. The hypothesis was tested by using binary logistic regression. The results of this study proved that the Current Ratio was able to predict the company experienced financial distress in Model 1, while the other control variables were not able to predict. Model 2 proved that the Net Profit Margin Ratio was able to predict the company experienced financial distress, while the other control variables were not able to predict. Model 3 proved that the Good Corporate Governance Score, Net Profit Margin Ratio, Debt to Asset Ratio and Current Ratio were not able to predict the company experienced financial distress.
ANALISA PENGARUH HUMAN RESOURCE MANAGEMENT TERHADAP FINANCIAL PERFORMANCE MELALUI VARIABEL INTERVENING LEARNING ORGANIZATION (Studi Kasus pada Kantor Akuntan Publik di Surabaya) Hariyanto -
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was conducted to know the influence of human resource management to financial performance through learning organization as an intervening variable in case study on Public Accountant Firms in Surabaya. Financial performance became one of the most important variable that could measure the performance of public accountant firms. Another variables such as Human resource management played a role in creating the financial performance in the public accountant firms. On the other hand, human resource management application could not be separated from the support of learning organization that was in the public accountant firms.The data analysis technique used in this study was partial least squares to describe the relationship between variables. The results showed that human resource management and learning organization positively  and significanthy affected the financial performance public accountant firms in Surabaya.
PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Hendri Kwistianus; Devie Devie Devie
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

        This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
PENGARUH CENTRALIZATION TERHADAP INTELLECTUAL CAPITAL MELALUI IMPLEMENTASI ERP SEBAGAI VARIABEL MEDIASI Aloysius Richard Anthony; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to determine whether there was influence of centralization to intellectual capital through ERP implementation as the mediating variable. The population used in this study was companies in Indonesia that implements ERP system. The sample of this research was 36 companies in Indonesia that have implemented ERP system.Data analysis techniques used in this research was partial least square to describe the relationships among variables. The data processed by using WarpPLS 5.0. The results showed that centralization with ERP implementation had significant affect on intellectual capital in companies that implement ERP system in Indonesia.
Hubungan Antara Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dari Sisi Liquidity Ratio Bernard Chrisitian Purnomo
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In recent years the Company and stakeholders begin to realize the importance of Sustainability report as a value -added business . Sustainability Report itself is a performance report that contains financial and non - financial . This research was conducted with the aim of testing the relationship of indicators in sustainability report on the company's liquidity ratio . The dependent variable was the Liquidity Ratio which can be measured by Current Ratio, Quick Ratio, and Cash Ratio . On the other hand, the independent variable in this study was the disclosure of Sustainability report by divided into indicators of economic performance , environmental and social and measured using SRDI index . The sample was 9 companies that published Sustainability Report three consecutive years in 2009-2011 that could be accessed through the company's website and the website of National Center for Sustainability Reporting and the company that publishds the Annual Financial Statements in 2010-2012 . The independent variables measured by using a standard of disclosure index by GRI (Global Reporting Initiative). This study uses secondary data collected from the company’s website and the Indonesia Stock Exchange.The results showed that there was a significant negative affect on the disclosure of economic performance, a significant positive affect on the environmental aspects , and the positive affect that was not significant to the Liquidity Ratio .
PENGARUH ENTREPRENEURIAL ORIENTATION TERHADAP FINANCIAL PERFORMANCE MELALUI ORGANIZATIONAL LEARNING DAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR DI SURABAYA DAN SIDOARJO Jessica Wijaya; 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 affect of entrepreneurial orientation, organizational learning and competitive advantage to the financial performance of go public manufacturing companies in Surabaya and Sidoarjo. The number of samples in this study were 30 go public manufacturing companies in Surabaya and Sidoarjo. Data obtained from the company samples were processed by using SmartPLS 2.0., in order to obtain the results that showed that there was a positive and significant affect of entrepreneurial orientation to financial performance and a positive and insignificant affect of organizational learning and competitive advantage to financial performance.
Analisa Pengaruh Knowledge Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Fifi Surya Dewi Kusuma
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 Knowledge Management (KM) terhadap keunggulan bersaing dan kinerja perusahaan. Variabel KM diukur dari empat indikator, yaitu akuisisi pengetahuan, konversi pengetahuan, aplikasi pengetahuan, dan perlindungan pengetahuan. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Sampel yang digunakan dalam penelitian ini berjumlah 100 manajer yang bekerja pada perusahaan di Surabaya yang menerapkan KM dan telah memiliki pengalaman minimal 1 tahun. Hipotesa dalam penelitian ini diuji dengan menggunakan Partial Least Square. Hasil penelitian menunjukkan bahwa KM memiliki pengaruh signifikan terhadap keunggulan bersaing dan kinerja perusahaan.

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