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<![CDATA[ANALISA VALUE CREATION PADA PERGURUAN TINGGI ]]>
<![CDATA[Kamandhanu, Devina]]>
<![CDATA[ Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[In this era of globalization, the competition in the Universities industry is becoming
increasingly fierce. Universities should create value, by providing the benefits and costs
in accordance with the expectations of students. The purpose of this study was to
measure value creation based on perception of the students majoring in accounting in
private universities in by gender, grade, and seniority of students. The data were
collected by distributing questionnaires to 135 accounting students at four private
universities that have the highest tuition fee for their accounting program. To avoid any
misinterpretation of the data obtained in the research process, there were several steps
that must be passed as to test the validity and reliability testing. The variables tested by
using One Way ANOVA test The results obtained from these test are there is significant
differences in value creation based on studentâs gender, and there are no differences in
value creation based on score and seniority of the students.]]>
<![CDATA[ANALISA VALUE CREATION PADA PERGURUAN TINGGI SWASTA DI SURABAYA BERDASARKAN PERSEPSI MAHASISWA JURUSAN TEKNIK INDUSTRI ]]>
<![CDATA[Pambudi, Larissa]]>
<![CDATA[ Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The competition in the education world, especially in university, is getting tougher as value creation has to given by the university to the students to stand still in the current competition. This research objective was to find out whether there was a different level of value creation based on gender, GPA and seniority of 135 industrial engineering students in five private universities which are offering high tuition fees. From the Analysis of Variance (ANOVA), it was concluded that there was significant difference of value creation given by the University to the students based on gender, and there was no significant difference of value creation given by the University to the students based on GPA and seniority.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 ]]>
<![CDATA[Kartika, Martha]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[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.]]>
<![CDATA[PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA SEKTOR ANEKA INDUSTRI DAN BARANG KONSUMSI ]]>
<![CDATA[Ellen, Ellen]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi hubungan antara keberadaan Good Corporate Governance, current ratio, leverage ratio, dan inventory turnover dengan kondisi Financial Distress suatu perusahaan. Penelitian menggunakan data sekunder dari laporan tahunan 2008-2010 perusahaan manufaktur sektor aneka industri dan barang konsumsi yang terdapat di Bursa Efek Indonesia (BEI). Sampel dari penelitian ini sebanyak  64 perusahaan. Hipotesis dalam penelitian ini menggunakan metode Regresi Logistik.Hasil penelitian ini membuktikan bahwa pada model pertama Current Ratio mampu memprediksi perusahaan mengalami financial distress dan variabel lainnya tidak mampu memprediksi. Pada model 2 dan 3, Current Ratio dan Inventory Turnover mampu memprediksi suatu perusahaan mengalami distress dan variabel lainnya tidak mampu memprediksi.]]>
<![CDATA[PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DARI SISI PROFITABILITY RATIO ]]>
<![CDATA[Natalia, Ria]]>
<![CDATA[ Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Sustainability report contains the financial performance and non âfinancial performance . In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the companyâs profitability ratio. This study used secondary data. The independent variable in this study was the disclosure of Sustainability report that divided into the performances of disclosure of economic, environmental and social that measured by using SRDI index . The independent variables were measured by using the disclosure index . GRI ( Global Reporting Initiative ) would be used as a guide of sustainability report as a basis for measuring the index . The dependent variable used was the profitability ratio including profit margin , ROA and ROE as a measure of financial performance. The sample was 10 companies that published the sustainability report in three consecutive years of 2009-2011 and could be accessed through the companiesâ websites and the website of National Center for Sustainability Reporting and these companies had already published the Annual Financial Statements in 2010-2012 which could be accessed through the companiesâ websites. The results showed that there was presence significant negative affect on economic performance disclosure and no positive relationship significant for environmental performance , as well as a significant positive affect on social performance to financial performance of the Profitability Ratio.]]>
<![CDATA[Pengaruh Budgeting Participation Terhadap Job Satisfaction Pada Sektor Manufaktur Di Surabaya ]]>
<![CDATA[Pongawa, Vilianty]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Salah satu elemen maupun indikator penting dalam sistem pengendalian manajemen adalah anggaran. Tidak ada satu perusahaan pun yang memiliki anggaran yang tidak terbatas, sehingga proses penyusunan anggaran menjadi hal penting dalam sebuah proses perencanaan yang melibatkan komunikasi dan interaksi di kalangan para karyawan. Keterlibatan karyawan dalam penyusunan anggaran, akan mendorong karyawan untuk memberikan informasi relevan yang dimilikinya, sehingga anggaran dapat disusun lebih akurat dan dapat meningkatkan kualitas dan efektifitas dalam menyelesaikan pekerjaannya, yang berkaitan dengan rasa puas atau tidak puas yang dirasakan karyawan tersebut terhadap pekerjaannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh budgeting participation terhadap job satisfaction dan job relevant information, pengaruh job relevant information terhadap job satisfaction, dan pengaruh budgeting participation terhadap job satisfaction melalui job relevant information sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian adalah karyawan perusahaan manufaktur di Surabaya yang berjumlah 100 orang. Penelitian ini menggunakan teknik analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa budgeting participation berpengaruh positif masing â masing terhadap job satisfaction dan job relevant information, lalu job relevant information berpengaruh positif terhadap job satisfaction, serta budgeting participation berpengaruh positif terhadap job satisfaction melalui job relevant information, atau dapat dikatakan job relevant information sebagai variabel intervening. ]]>
<![CDATA[PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Limbago, Elsa]]>
<![CDATA[ Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The majority of companies listed in Indonesia Stock Exchange are family firms that have advantages and disadvantages that affect the performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent results. This study aimed to know the influence of family control on profitability and firmâs value. Profitability was measured by using ROA and firmâs value by using Tobinâs Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of property and real estate industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that the family control had significant affect on profitability but not the firmâs value. The size and sales growth variables had significant affect on profitability but not on the firmâs value. Meanwhile, leverage variable had no affect on the profitability but had significant positive affect on the firmâs value.]]>
<![CDATA[Pengaruh Budgeting Participation Terhadap Job Satisfaction Pada Sektor Manufaktur Di Surabaya ]]>
<![CDATA[Pongawa, Vilianty]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Salah satu elemen maupun indikator penting dalam sistem pengendalian manajemen adalah anggaran. Tidak ada satu perusahaan pun yang memiliki anggaran yang tidak terbatas, sehingga proses penyusunan anggaran menjadi hal penting dalam sebuah proses perencanaan yang melibatkan komunikasi dan interaksi di kalangan para karyawan. Keterlibatan karyawan dalam penyusunan anggaran, akan mendorong karyawan untuk memberikan informasi relevan yang dimilikinya, sehingga anggaran dapat disusun lebih akurat dan dapat meningkatkan kualitas dan efektifitas dalam menyelesaikan pekerjaannya, yang berkaitan dengan rasa puas atau tidak puas yang dirasakan karyawan tersebut terhadap pekerjaannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh budgeting participation terhadap job satisfaction dan job relevant information, pengaruh job relevant information terhadap job satisfaction, dan pengaruh budgeting participation terhadap job satisfaction melalui job relevant information sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian adalah karyawan perusahaan manufaktur di Surabaya yang berjumlah 100 orang. Penelitian ini menggunakan teknik analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa budgeting participation berpengaruh positif masing â masing terhadap job satisfaction dan job relevant information, lalu job relevant information berpengaruh positif terhadap job satisfaction, serta budgeting participation berpengaruh positif terhadap job satisfaction melalui job relevant information, atau dapat dikatakan job relevant information sebagai variabel intervening.]]>
<![CDATA[Hubungan Antara Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dari Sisi Liquidity Ratio ]]>
<![CDATA[Purnomo, Bernard Chrisitian]]>
<![CDATA[ Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[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 companys 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 companys 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 companyâs 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 .]]>
<![CDATA[Analisa Pengaruh Knowledge Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan ]]>
<![CDATA[Kusuma, Fifi Surya Dewi]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[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.]]>
