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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 Board Size Terhadap Firm Value Melalui Earning Management Sebagai Variabel Intervening Dikky Wijaya; 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 and significant affect of board size to earning management,earning management to firm value, and board size to firm value. This study also examine the indirect and significant relationship of board size to firm value through earning management as intervening variable. The sample of this study was 34 companies listed in Indonesia Stock Exchange (IDX)This study used a quantitative approach, and the data were obtained from the company’s financial statement of 2011-2015. The data then processed by using smart PLS software. This study showed that there was negative and significant relationship of board size and earning management; negative and significant relationship of earning management and firm value; and positive and significant relationship of board size and firm value.         
Analisa Faktor yang Mempengaruhi Likuiditas Pada Industri Ritel yang Terdaftar Pada Bursa Efek Indonesia Tahun 2007-2012 Lisa Puspitasari Sugiono
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor apa saja yang berpengaruh terhadap likuiditas perusahaan. Penelitian ini menggunakan beberapa variabel kontrol yang diidentifikasi sebagai faktor yang mempengaruhi likuiditas, antara lain meliputi ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor industri ritel. Penarikan sampel dilakukan dengan menggunakan purposive sampling method sehingga diperoleh 25 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja mempunyai pengaruh yang signifikan secara bersama-sama terhadap likuiditas. Hasil uji t menunjukkan bahwa perputaran modal kerja berpengaruh terhadap likuiditas. Sedangkan ukuran perusahaan dan kesempatan bertumbuh tidak berpengaruh terhadap likuiditas.
Pengaruh Corporate Social Responsibility Terhadap Accrual Quality Pada Perusahaan Sektor Aneka Industri Di Indonesia Ferry Aditya; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) on financial performance had been studied before. However, there were only a few studies about the effect of CSR on earning quality and each research had different finding. The aim of this research was to examine the affect of CSR toward earning quality which measured by accrual quality in miscellaneous industry firm listed in Indonesia Stock Exchange (IDX).CSR was measured by using GRI Index 3.1, whereas earning quality was measured by using accrual quality. There were two control variables used in this research: firm size and leverage. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2009 to 2013 with a total sample of 92 firm years.The results of this research indicated that corporate social responsibility and leverage had no influence on accrual quality. However, firm size had positive influence toward accrual quality.
PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 Martha Kartika
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh intellectual capital terhadap profitabilitas perusahaan. Penelitian ini juga menggunakan beberapa variabel kotrol yang diidentifikasi sebagai faktor yang mempengaruhi profitabilitas antara lain meliputi Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA). Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor perbankan. Penarikan sampel dilakukan menggunakan purposive sampling method sehingga diperoleh 22 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) mempunyai pengaruh yang signifikan secara bersama-sama terhadap profitabilitas. Hasil uji t menunjukkan bahwa  Value Added Human capital (VAHU) tidak berpengaruh terhadap profitabilitas. Sedangkan Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) berpengaruh positif signifikan terhadap profitabilitas.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI EMPLOYEE SATISFACTION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Oey Novita Wijaya
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 affect of transformational leadership on financial performance with employee’s satisfaction as  intervening variable. The samples and data used in this study were obtained from 300 employees in 35 banking companies in Surabaya by using questionnaire and banking company’s financial statements of 2011-2013. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed that transformational leadership gave positive and significant influence on employee satisfaction; transformational leadership gave positive and significant influence on the financial performance; employee satisfaction gave positive and significant influence on the financial perfomance, and there was no direct influence of transformational leadership on the financial performance through employee satisfaction as the intervening variable.
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN VALUE ADDED INTELLECTUAL COEFFICIENCY TERHADAP FIRM PERFORMANCE Brian Edbert Yonathan; 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 examine the influence of intellectual capital disclosure and value added intellectual coefficiency on firm performance. This study used firm size, sales growth, and firm age as control variables. The sample consisted of 114 manufacture companies listed on Indonesia Stock Exchange during the period of 2010- 2015. The data was collected from annual reports, then analyzed using GRETL software.The result revealed that there was positive influence of intellectual capital disclosure and value added intellectual capital coefficient on firm performance. However this study failed to find the influence of sales growth on firm performance. Moreover, this study also revealed that there was positive inluence of firm size and firm age on firm performance.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN MELALUI EMPLOYEE ENGAGEMENT DAN JOB SATISFACTION SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN RETAIL TERBUKA DI SURABAYA Sugiharto Linata
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

 The purposes of this research was to know the positive and significant influence of transformational leadership towards financial performance; job satisfaction towards financial performance; and employee engagement towards financial performance in retail companies in Surabaya. The data analysis technique used was Partial Least Square (PLS) with the calculation process assisted by SmartPLS software application program to process the data of the questionnaires. The results showed there were negative and significant influence of transformational leadership towards financial performance; there were positive and insignificant influence of job satisfaction towards financial performance; and there were positive and significant influence of employee engagement towards financial performance in retail companies in Surabaya, and there was also the indirect influence of transformational leadership towards financial performance through job satisfaction and employee engagement.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility (CSR) Terhadap Asimetri Informasi pada Perusahaan yang Bergerak di Sektor Pertambangan dan Barang Konsumsi Florencia Irena Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on the influence of Corporate Social Responsibility (CSR) to the asymmetry of information is still rarely studied, there are only 13 research journals. However, researches on the affect of CSR on financial performance were studied more previously. This study aimed to investigate the negative influence between the level of CSR disclosure and information asymmetry, as measured by the bid-ask spread in companies engaged in mining and consumer goods. CSR disclosure level measured by using the criteria of GRI Index of 3.1, while the information asymmetry measured by using the bid-ask spread. There were two control variables used in this study, namely the predictability of earnings and the proportion of independent commissioners. The research was conducted on companies engaged in mining and consumer goods in Indonesia from 2008 to 2015 with a sample of 50 companies. The results showed that the Corporate Social Responsibility negatively affected on information asymmetry. The control variables predictability of earnings negatively affect the asymmetry of information while the proportion of independent directors did not affect the information asymmetry.
PENGARUH FAMILY CONTROL, FIRM RISK, SIZE, DAN AGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Liany Gunawan
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study conducted to know the influence of family control on the profitability and firm’s value. The sample used in this study were firms that have annual reports and complete research data on trade, service, and investment sectors of the period 2008-2011. The dependent variables in this study were the profitability and firm’s value, while the independent variable in this study was family control, in addition, the control variables used in this study were the firm risk, size, and age. The results of this study indicated profitability as the dependent variable showed that family control, firm risk, age had no influence on the profitability of the firm, while the size had significantly positive influence on the profitability of the firm. Meanwhile, the results of the research on the dependent variable of the firm’s value showed that family control and firm risk did not influence the firm value, while the size had significantly positive influence on firm value, and age had significantly negative influence on firm’s value.
PENGARUH CORPORATE REPUTATION TERHADAP FINANCIAL PERFORMANCE MELALUI INNOVATION CAPABILITY SEBAGAI INTERVENING VARIABLE PADA INDUSTRI PERHOTELAN DI SURABAYA Ni Gusti Ayu Putu Sueka Putri
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 direct and significant effect of corporate reputation to innovation capability; innovation capability to financial performance; and corporate reputation to financial performance in hospitality industry in Surabaya. This study also examine the indirect and significant relationship of corporate reputation to financial performance through innovation capability as intervening variable in hospitality industry in Surabaya.                This study used a quantitative approach, and the data were obtained through distributing questionnaires to hospitalities industry in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of corporate reputation to innovation capability; innovation capability to financial performance; and corporate reputation to financial performance in hospitality industry in Surabaya. But, innovation capability was inadequate to be an intervening variable between corporate reputation and financial performance because the direct relationship between corporate reputation and financial performance gave greater effect than if it was through innovation capability.

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