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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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Analisa Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Perbankan dan Asuransi di Surabaya Aprillycia Tanoyo
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Increasingly stringent of banking and insurance competition makes every bank and insurance must be active to improve their performance. Measuring organizational performance in advance can be used to guide the managers to formulate the necessary improvements. A performance measurement tool that can be used is the balanced scorecard which is not only measure performance of the financial side, but also the non-financial. The study aimed to examine the relationship among size, product life cycle, and market position and the use of a balanced scorecard in the banking and insurance sectors in Surabaya. In this study, balanced scorecard is referes to the use of the balanced scorecard framework as a performance measurement. This study used a sample taken from the June 2012 issue of Investor Magazine that were the 50 best banks in 2012 and from the July 2012 issue of Investor Magazine were the 20 best insurance companies in 2012 with the headquarters or branches in Surabaya. The hypothesis was tested by using Pearson Product Moment Correlation. The study shown that there was a relationship among organization size, product life cycle, and market position, and the use of the balanced scorecard. Also, the study shown that the use of the most balanced scorecard is at the customer's perspective, which amount to 25,78%
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE DENGAN STUDENT ENGAGEMENT DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Estefan Junaydi Wicaksono; Devie Devie Devie
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 the affect of Transformational Leadership on Competitive Advantage through University Culture and Student Engagement as the intervening variables on private universities in Surabaya. In this study primary data were used by using questionnaire distributed into 6 private universities in Surabaya. This study used path modeling analysis technique with PLS tools. The result showed that there were positive and significant affect of Transformational Leadership on Competitive Advantage, Transformational Leadership on University Culture, Transformational Leadership on Student Engagement, University Culture on Competitive Advantage, and also Student Engagement on Competitive Advantage on private universities in Surabaya.
PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS Mery Marliani
Business Accounting Review Vol 3, No 2 (2015): 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 are influence cash theft. They were pressure, opportunity, and razionalitation that depent on employee’s perception.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant affect of pressure, opprtunity, and razionalitation in cash theft.
PENGARUH BOARD STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Carine Jacqueline Hetharie; 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 direct and significant influence between board structure on value relevance of accounting information. Also this study examine indirect influence between board structure to value relevance of accounting information through intellectual capital disclosure as the mediating variable. The sample used in this study were 41 banks listed on Indonesia Stock Exchange starting from 2011-2016. The data processed by using WarpPLS software version 5.0.The result of this research found the positive effect of board structure on intellectual capital disclosure, the positive effect of board structure on value relevance of accounting information, the positive effect of intellectual capital disclosure on value relevance of accounting information. Intellectual capital disclosure successfully mediates the influence of board structure on value relevance of accounting information.
PENGARUH LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION DAN QUALITY MANAGEMENT UNTUK MENINGKATKAN FIRM PERFORMANCE (STUDI KASUS PADA PERUSAHAAN SEKTOR NON MANUFAKTUR DI SURABAYA) Noviana 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 dari leadership style terhadap learning organization, leadership style  terhadap quality management , learning organization terhadap firm performance, quality management terhadap firm performance, dan leadership style terhadap firm performance pada perusahaan non manufaktur di Surabaya.  Selain itu juga untuk mengetahui pengaruh langsung yang signifikan dari leadership style terhadap firm performance melalui learning organization dan quality management pada perusahaan non manufaktur di Surabaya. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada perusahaan non manufaktur di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari leadership style terhadap learning organization, leadership style terhadap quality management,  learning organization terhadap firm performance, quality management  terhadap firm performance, dan leadership style terhadap firm performance pada perusahaan non manufaktur di Surabaya. Learning organization dan quality management menjadi variabel perantara bagi leadership style dan firm performance karena hubungan langsung antara leadership style dengan firm performacance memberi pengaruh lebih kecil daripada apabila melalui learning organization dan quality management.
Pengaruh Entrepreneurial Orientation Terhadap Financial Performance Melalui Supply Chain Integration dan Customer Satisfaction sebagai Variabel Intervening Pada Perusahaan Publik Sektor Manufaktur Di Surabaya Dan Sidoarjo Vivi - Effendy; Devie 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 significantly direct and positive affect of entrepreneurial orientation to supply chain integration, entrepreneurial orientation to customer's satisfaction, supply chain integration to financial performance, customer's satisfaction to financial performance on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaires and used ratio financial statement analysis to go public manufacturing firms in Surabaya and Sidoarjo processed by using SmartPLS software. This study showed that there was a positive and significant relationship of entrepreneurial orientation to supply chain integration, entrepreneurial orientation to customer's satisfaction, entrepreneurial orientation to financial performance, supply chain integration to financial performance, customer's satisfaction to financial performance, and supply chain integration to customer's satisfaction on go public manufacturing firms in Surabaya and Sidoarjo. Supply chain integration and customer's satisfaction became the intervening variables to entrepreneurial orientation and financial performance.
Analisis Pengaruh Mekanisme Corporate Governance dan Reputasi Kantor Akuntan Publik terhadap Aktivitas Manajemen Laba Bella Carlina Prajitno
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Tujuan dari penelitian ini adalah meneliti pengaruh kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen, dan reputasi KAP terhadap aktivitas manajemen laba.Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada 2009-2011 sebanyak 17 sampel. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Berdasarkan hasil uji hipotesis, penelitian ini membuktikan bahwa kepemilikan institusional, kepemilikan manajemen, dan komite audit tidak berpengaruh signifikan terhadap aktivitas manajemen laba. Sedangkan komisaris independen dan reputasi kantor akuntan publik berpengaruh signifikan terhadap aktivitas manajemen laba.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI EMPLOYEE JOB SATISFACTION DAN INNOVATION PADA PERUSAHAAN RETAIL DI SURABAYA Serley Ocsakawati
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 affect of leadership style to financial performance, leadership style to employee’s job satisfaction, leadership style to innovation, employee’s job satisfaction to innovation , employee’s job satisfaction to financial performace, and innovation to financial performace on retail firms in Surabaya. This study also aimed to examine the indirect and significant affect of leadership style to financial performance through employee’s job satisfaction and innovation in retail firms in Surabaya.      This study used quantitative approach, whereas the data obtained through the distribution of questionnaire to retail firms in Surabaya. The data obtained processed by using smartPLS software. The result showed that there was positive and significant relationship of leadership style to employee’s job satisfaction, leadership style to innovation, leadership style to financial performance, employee’s job satisfaction to innovation, employee’s job satisfaction to financial performance, and negative and significant relationship affect of innovation to financial performance on retail firms in Surabaya. Employee’s job satisfaction and innovation became as the intervening variable to leadership style and financial performance because the direct relationship between leadership style and financial performance gave larger affect than through innovation and employee job satisfaction.
STRUKTUR KEPEMILIKAN KELUARGA DAN KINERJA PERUSAHAAN PADA SEKTOR INDUSTRI DASAR DAN KIMIA Anna Dewi Debora Silitonga
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 Family firms still dominate in Indonesia, where family firms have disadvantages and advantages that affect company performance. Previous research on the influence of family firms was also inconsistent. This study aimed  to know the affect of family ownership structure on company performance. Were  company performance measured by using ROA. The control variables used were good corporate governance, intensity of competition, company size. The sample used in this research was the companies of basic and chemical industry sector that meet certain criteria and analyzed by using multiple linear regression. The result of this research showed that family ownership structure and good corporate governance had no significant effect to firm performance. Firm size had positive significant effect to firm performance. The intensity of competition variable had negative effect to firm performance.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN NON MANUFAKTUR DI SURABAYA Indrasanti Betty
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of Strategic leadership on competitive positioning through accounting information system . The samples and data used in this study were obtained from 44 managers at 4 sectors of non-manufacturing companies in Surabaya by using questionnaires. The sample selection was done by purposive sampling. This hypothesis was tested by using Partial Least Square (PLS) and descriptive analysis. The results showed strategic leadership directly influenced the competitive positioning. Strategic leadership has significant and positive influence to the accounting information system. The affect of accounting information system was positive but not significant on competitive positioning. Accounting information system as intervening variable was unable to strengthen the affect of strategic leadership on competitive positioning in non manufacture companies in Surabaya.

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