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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI Eklesia Hosana Randi Pratiwi
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Today's world is so interested in the application of the concept of Corporate Social Responsibility (CSR) in the business world, because they are considered by implementing CSR, the company is able to survive and achieve its objectives by in an attention to the stakeholder. The aim of this study was to examine the affect of CSR on the firm value in the property, real estate, and building construction sector that listed on the Indonesia Stock Exchange in 2009 until 2013. The CSR was measured based on the criteria of the Global Reporting Index (GRI) and firm value which is proxied by Tobin's Q. In this study, there were several control variables: Firm Size (Fsize), Debt to Equity Ratio (DER), and Market Share (MShare). The data processing of 108 firm years using linear regression with SPSS version 20. Results from this study indicated positive response of CSR to Tobin's Q. The control variables Fsize and DER had no effect on Tobin's Q, while Mshare had positive influence on Tobin's Q.
Pengaruh Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Pertambangan Vincent Valentino; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on the influence of family ownership (FMO) on company performance is still little studied. This study aims to determine and prove the influence between the disclosure of family ownership and firm performance measured using return on assets. The disclosure offamily ownership is measured using a dummy variable that uses the criteria of family members occupying the Board of Director or managerial part or percentage of share ownership of 10% or more. Company performance is measured using return on assets. This research also use control variable that is good corporate governance, intensity of competition, corporate risk. This research is conducted on public company in Indonesia which has complete data in 2010-2015 and listed in Indonesia Stock Exchange (IDX) with sample size 150 observation. The results showed a significant negative relationship between family ownership and company performance. Variable of good corporate governance have negative effect to company performance, intensity of competition have a significant negative effect to companyperformance, company risk negatively significant to company performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR KEUANGAN Dianita Stefany
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

There were many researches about the effect of Corporate Social Responsibility on investor response, but the results were still inconsistent. This research aimed to examine the effect of Corporate Social Responsibility (CSR) on investor response in companies in the financial sector. In this research, CSR was measured by CSR index, based on criteria established by the Global Reporting Initiative (GRI), while investor response was measured by the Cumulative Abnormal Return (CAR). This research used four control variables, were consisted of return-on-assets (ROA), firm size, debt-to-equity ratio (DER), and market share. The hypothesis in this research were tested by using multiple regression analysis. The samples used in this research are 310 firm years in the financial sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.            The result of this research concluded that CSR had significant negative effect on investor response. As control variables, ROA and firm size had significant positive effect, DER had significant negative effect, while market share had no significant effect on the investor response.
PENGARUH BOUNDARY SYSTEM & DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Jordi Layadi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct influence of boundary system to employee-oriented measures, boundary system to customer-oriented measures, diagnostic control system to employee-oriented measures, diagnostic control system to customer-oriented measures, boundary system and diagnostic control system on customer-oriented measures through employee-oriented measures as an intervening variable. This study used a quantitative approach, and the data obtained by distributing questionnaires to public companies in Indonesia. Data were processed by using smartPLS software. This study showed that there was a positive relationship of boundary system to employee-oriented measures; positive relationship of boundary system to customer-oriented measures; positive relationship of diagnostic control system to employee-oriented measures; positive relationship of diagnostic control system to customer-oriented measures; and positive relationship of employee-oriented measures to  customer-oriented measures in public companies in Indonesia.
PENGARUH COMPETITION INTENSITY TERHADAP FIRM VALUE MELALUI EARNING MANAGEMENT SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA DI SURABAYA DAN DI SIDOARJO Clarissa Claudia; 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 know significant direct affect of the competition intensity toward earning management, earning management toward firm value, and competition intensity toward firm value in manufacturing companies in Surabaya and Sidoarjo. Moreover, also to know significant indirect affect of competition intensity toward firm value through earning management in manufacturing companies in Surabaya and Sidoarjo. This study used quantitative method where the data were collected by distributing questionnaries to manufacturing companies in Surabaya and Sidoajo. The data collected were analyzed by using SmartPLS. The results of this study indicate that there was positive and signifikan relation of competition intensity toward earning management, negative and significant relation of earning management toward firm value and competition intensity toward firm value in manufacturing companies in Surabaya and Sidoarjo. But, earning management was inadequate to become as intervening variable between competition intensity and firm value. Because the direct relationship between competition intensity and firm value gave greater affect than if it was through earning management.
Analisa Faktor – Faktor Yang Mempengaruhi Likuditas Pada Perusahaan Manufaktur Di Sektor Industri Barang Konsumsi Tahun 2007-2011 Devona Theodora
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to determine the factors that affected the liquidity in the manufacturing sector of the consumer goods industry. This study used one dependent variable that was liquidity and 3 independent variables which were namely firm size, debt ratio and inventory turnover. The sample used in this study was a manufacturing company in the consumer goods industry from 2007 to 2011. The hypothesis tested by using multiple linear regression models. The results of this study showed that the company size had a significant positive effect on liquidity. While debt ratio and inventory turnover had a significant negative effect on liquidity.
PENGARUH ORGANIZATIONAL CULTURE TERHADAP FINANCIAL PERFORMANCE MELALUI INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING Glenn Averill; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was conducted to find out the influence of Organizational Culture towards Financial Performance with Intellectual Capital as Intervening Variable in the manufacturing company located in Surabaya and surrounding areas. Organizational Culture became an important variabel that affected firms’ financial performance. Another variable such as Intellectual Capital also contributed in increasing the firms’ financial performance. On the other hand, Intellectual Capital could not be separated from the support of Organizational Culture.The data analysis techniques used in this research was partial least square to describe the influence of the variables. The research results showed that the Organizational Culture and Intellectual Capital affected the financial performance in a positive and significant on manufacturing company around Surabaya.
ANALISA PENGARUH CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA INDUSTRI RITEL KHUSUSNYA CONVENIENCE STORE DI SURABAYA Stephanie Cynthia Djuali
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 of corporate image on store firm performance through customer’s satisfaction as intervening variables in the retail company in Surabaya. The sample in this study was 35 retail companies in Surabaya. Data obtained by spreading the questionnaire to the companies. This study used path analysis techniques with PLS (Partial Least Square). From the test conducted were found significant positive influence of corporate image on customer’s satisfaction, and also positive and significant influence on the corporate image to the store firm performance. In this study, the customer’s satisfaction had a significantly negative affect on store firm performance at retail convenience store company in Surabaya.
Value Relevance Atas Informasi Akuntansi Sebelum dan Sesudah Adopsi IFRS pada Perusahaan di Sektor Perdagangan Jasa dan Investasi Wenny Tjamdinata; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

ABSTACTThe research objective was to examine the increase value relevance of accounting information after International Financial Reporting Standards (IFRS) adoption in Indonesia. Value relevance measured by the fluctuation of stock price as the investors respond of accounting information. The research conducted on Trade Service and Investing Sector in Indonesian Stock Exchange (IDX) that published their annual reports in 2007 until 2014. The observation did on 26 entities for 8 years and the number of observation were 208. This research used panel data with Stata to test and to find the best model between Pooled Least Square (PLS), Fixed Effect (FE), or Random Effect (RE). The data processing divided into 2 period, before and after IFRS adoption. Hypothesis tested was done by increasing the R2 and significant value of accounting information of EPS, BVPS, OCF per share. The research showed that IFRS adoption in Indonesian Trade Service and Investing sector increasing the value relevance.
Pengaruh Job Satisfaction Terhadap Financial Performance Melalui Employee Engagement dan Competitive Advantage Sebagai Intervening Variable Pada Perusahaan Retail Publik di Surabaya Johan Widjaja
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung yang signifikan dan positif dari job satisfaction terhadap employee engagement, employee engagement terhadap competitive advantage, dan competitive advantage terhadap financial performance, pada perusahaan retail publik di Surabaya. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner dan menggunakan rasio analisa laporan keuangan kepada perusahaan retail publik di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari job satisfaction terhadap employee engagement, employee engagement terhadap competitive advantage, dan competitive advantage terhadap financial performance, pada perusahaan retail publik di Surabaya. Employee engagement dan competitive advantage menjadi variabel perantara antara job satisfaction dengan financial performance.

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