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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 PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY TERHADAP NILAI PERUSAHAAN SUB SEKTOR GROSIR Gabriela Natalia Lay; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was done in order to know the influence of Corporate Social Responsibility (CSR) on the firm value in wholesale sector. CSR was measured by using Global Reporting Initiative (GRI) Index 3.1 and firm value was measured by using TobinsQ. There were 3 control variables in this research, which were firm size, market share, and debt to equity ratio. Sample used in this research was taken from 78 companies years in the wholesale sector during 2009-2013.The result showed that CSR and debt to equity ratio had no significant influence on the firm value. While firm size had negative influence on the firm value and market share had significant influence on the firm value.
Pengaruh Struktur Kepemilikan Keluarga terhadap Kinerja Perusahaan pada Sektor Pertambangan Novi Dwi Vivian Thejakusuma; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Most of the firms in Indonesia are still dominated by family. Family firms have advantages and disadvantages that can affect their performance. Previous researches on the affect of family ownership structure on firm performance were still inconsistent. This study aimed to identify and to prove the affect of family ownership structure on firm performance. Firm performance was measured by using ROA and the control variables used were GCG score and firm risk. This research was carried on mining sector companies listed on IDX in 2010-2015 with a sample of 125 observations. The results showed a significant negative correlation between family ownership structure and firm performance. The results also showed that GCG score didn’t have affect on firm performance, while firm risk had significant negative affect on firm performance.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI DASAR DAN KIMIA Ivana Teddy Kusumawati
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Family firms are still dominating in Indonesia,and they have advantages and disadvantages which affecting the firm’s performance. According to many previous researches about the influence of family control, there were still a lot of unconsistent results. This study aimed to know the influence of family control on profitability and firm’s value. The measurement of the profitability was measured by using ROA and firm’s value by using Tobin’s Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of basic and chemical industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that family control had no influence on profitability and firm’s value. Sales growth and leverage variables also had no influence on profitability and firm’s value. Meanwhile, size variable had positive influence on profitability and negative influence on firm’s value.
Pengaruh Human Capital dan Marketing Capability terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan di Sektor Perdagangan Besar Barang Produksi dan Perdagangan Eceran (Kapitalisasi sedang dan Besar) Ellenora Willi Yuliana; Sarce Elsye Hatane
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 relationship between intellectual capital and marketing capability to financial performance of the company that measured by profitability, and company’s value. The sample of the study was in the trade sector of goods industry and retail trade of medium and big capitalization listed in Indonesia Stock Exchange (IDX). Data were collected from the annual reports for the period of 2009-2014. The total number of observations was 85 firm year. The hypotheses tested by using Multiple Linear Regression. The intellectual capital measured byusingeach component of valueaddedhuman capital. Marketingcapability was measured by using marketing and R&D expenditures, while profitability measured by using Return on Assets. Company’s value measured by using Tobin's q. Variable control used were company size and company age. The results showed that value added human capital had significant influence to profitability and market value of the company, and there was also significant positive influence of company size to market value.
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.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTY AND REAL ESTATE Elsa Paulina Tjipto
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this reseach was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value, in which the CSR variable was measured based on the Gloal Reporting Initiative Index 3.1 standart, while firm value was measured by using Tobin’s Q. The sample was taken form the observation of 116 companies in Property and Real Estate sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had significant influance on the firm value, while the other control variables, namely firm size, market share and debt to equity ratio had no influence on the firm value.
PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FIRM VALUE MELALUI DIVIDEND POLICY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Mozes Adiguna Setiyono; 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 aims to investigate the affect of institutional ownership to firm value through dividend policy as intervening variable on companies which listed in Indonesia Stock Exchange during 2013-2015. Institutional ownership was measured by percentage of shares owned by institutions. Dividend policy was measured by dividend payout ratio. Firm value was measured by Tobin’s Q. The sample of this research consisted of 100 companies that listed in Indonesia Stock Exchange between the periods of 2013-2015.Data analysis technique used in this study was partial least square to describe the relationship between the variables. The data were processed by using WarpPLS 5.0. The results showed that institutional ownership and dividend policy had positive and significant relationship on firm value of company listed in Indonesia Stock Exchange. The institutional ownership also affected positively and significantly the dividend policy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNGAN DI INDONESIA Angelina Seraphine
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Nowadays, stakeholders should be maintained well by the companies in order to be sustained in business and reach the long term goal. The purpose of this research was to study the effect of corporate social responsibility (CSR) on the investor response on the listed companies on the property, real estate, and building construction sector in IDX between 2008 and 2012. The disclosure of CSR was proxied by the criterias on Global Reporting Initative (GRI) Index and investor response was proxied by cummulative abnormal return (CAR). In this research, return on asset (ROA), firm size (Fsize), debt to equity ratio (DER), and market share (Mshare) were used as control variables. The method used for data processing of 176 firm years was multiple regression analysis by using SPSS software 20th version. The result showed that CSR had positive significant effect on CAR.  ROA, Fsize, and Mshare as control variables had no effect on CAR, meanwhile, DER had positive significant effect on CAR.
PENGARUH INTERACTIVE CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Mozes Yoshua Bizaliel Mainake; 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 Interactive Control System to Emplopyee-Oriented Measures, Employee-Oriented Measures to Customer-Oriented Measures, and Interactive Control System to Customer-Oriented Measures in go public manufactures in Surabaya. This study also examined the indirect and asignificant influence of Interactive Control System to Customer-Oriented Measures through Employee-Oriented Measures as interening variable in go public manufactures in Surabaya. This study used a quantitative approach, and the data obtained by distributing questionnaires to go public manufactures in Surabaya and processed by using smartPLS software. This study showed that there was positive significant relationship of Interactive Control System to Employee-Oriented Measures; Employee-Oriented Measures to Customer-Oriented Measures; and Interactive Control System to Customer-Oriented Measures in go public manufactures in Surabaya. Employee-Oriented Measures was adequate to become as intervening variable between Interactive Control System and Customer-Oriented Measures because the direct relationship between Interactive Control System and Customer-Oriented Measures was smaller relationship than the indirect relationship.
Pengaruh Penggunaan Information System Terhadap Competitive Advantage Melalui Intellectual Capital Pada Industri Perhotelan Di Jawa Timur Kevin Setiadi; 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 Information System to Intellectual Capital; Intellectual Capital to Competitive Advantage; and Information System to Competitive Advantage in hospitality industries in East Java. This study also examine the indirect and significant relationship of Information System to Competitive Advantage through Intellectual Capital as intervening variable in hospitality industries in East Java. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitality industries in East Java and processed by using smartPLS software. This study showed that there was positive and significant relationship of Information System to Intellectual Capital; Intellectual Capital to Competitive Advantage; and Information System to Competitive Advantage in hospitality industries in East Java. But, Intellectual Capital was inadequate to become as intervening variable between Information System and Competitive Advantage because the direct relationship between Information System and Competitive Advantage gave greater affect than if it was through Intellectual Capital.

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