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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 OWNERSHIP STRUCTURE TERHADAP FIRM PERFORMANCE MELALUI VOLUNTARY DISCLOSURE OF INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Vanesha Gladys Setyono; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of ownership structure as corporate governance mechanism on voluntary disclosure of intellectual capital and firm performance. In addition, this study also aimed to know the indirect influence of ownership structure on firm performance through voluntary disclosure of intellectual capital as mediating variable. The sample used in this research was 72 manufacturing companies listed on Indonesia Stock Exchange with observation year 2010-2015. The data were collected from the company's annual report and processed by using WarpPLS software version 5.0.The result showed that ownership structure had positive influence on voluntary disclosure of intellectual capital and firm performance and, positive influence of voluntary disclosure of intellectual capital on firm performance. In addition, the study also found that voluntary disclosure of intellectual capital was capable to mediate the influence of ownership structure on firm performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Olgawati Hudoyo
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value.
Value relevance atas Informasi Akuntansi Sebelum dan Setelah Adopsi IFRS pada Sektor Keuangan Fransisca Elsa Monica; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The use of IFRS as an international accounting standard can provide benefits such as an increase of value relevance. However, there were still inconsistencies in previous research results regarding the influence of IFRS adoption on value relevance. Therefore, this study aimed to prove the influence of IFRS adoption on the value relevance of firm’s accounting information. The value relevance was measured by the association between accounting information in the form of earnings per share (EPS) and book value equity per share (BVPS) with stock price. The sample in this research consisted of 35 go public firms in the financial sector listed in the Indonesia Stock Exchange (IDX) in 2007-2014, with a sample of 280 observations. The analysis technique used was the panel data regression by using STATA software. This study was conducted by comparing the results of the analysis from the pre and post IFRS adoption period. The result showed an increase in value relevance in the post IFRS adoption period compared to pre IFRS adoption. 
PENGARUH ORGANIZATIONAL CULTURE TERHADAP ENTREPRENEURIAL INTENSITY DAN SUPPLY CHAIN INTEGRATION DALAM RANGKA MEMPEROLEH COMPETITIVE ADVANTAGE PADA PERUSAHAAN JASA KEUANGAN DI SURABAYA Anita Caroline
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 organizational culture terhadap entrepreneurial intensity, entrepreneurial intensity terhadap competitive advantage, organizational culture terhadap supply chain integration, supply chain integration terhadap competitive advantage, dan organizational culture terhadap competitive advantage pada perusahaan jasa keuangan di Surabaya. Selain itu juga untuk mengetahui pengaruh tidak langsung dan signifikan dari organizational culture terhadap competitive advantage melalui entrepreneurial intensity dan supply chain integration pada perusahaan jasa keuangan di Surabaya.Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada perusahaan jasa keuangan di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari organizational culture terhadap entrepreneurial intensity, entrepreneurial intensity terhadap competitive advantage, organizational culture terhadap supply chain integration, supply chain integration terhadap competitive advantage, dan organizational culture terhadap competitive advantage pada perusahaan jasa keuangan di Surabaya. Baik entrepreneurial intensity, maupun supply chain integration, merupakan variabel perantara yang memadai antara organizational culture dengan competitive advantage karena hubungan langsung antara organizational culture dengan competitive advantage memiliki pengaruh lebih kecil daripada apabila melalui entrepreneurial intensity dan supply chain integration.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility terhadap Information Asymmetry dengan Variabel Kontrol Leverage dan Negative Earnings Kathrin Angelin Hardy; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There were only few studies about the affect of corporate social responsibility (CSR) on information asymmetry. The majority of research topics preveously was about the affect of CSR on financial performance. This study aimed to identify and to prove the affect of level of CSR disclosure on information asymmetry. The level of CSR disclosure was measured by using the criteria of the Global Reporting Initiative (GRI). Information asymmetry was measured by using bid-ask spread. There were two control variables used: leverage and negative earnings. This research was carried on a public companies in Indonesia which published sustainability report and listed in GRI’s database in 2008 – 2014 with a sample of 131 observations. The results showed a significant positive correlation between the level of CSR disclosure with bid-ask spread. The results also showed that leverage had significant positive affect on the bid-ask spread, while negative earnings did have affect on bid-ask spread.           
Analisa Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Operasi Masa Depan Vina Yuwana
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan bertujuan untuk menguji kemampuan informasi laba bersih dan arus kas operasi dalam menjadi prediktor arus kas operasi masa depan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia pada tahun 2007-2012. Penarikan sampel dilakukan dengan menggunakan purposive sampling method sehingga diperoleh 155 perusahaan yang akan digunakan sebagai sampel penelitian. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi parsial (uji t) dengan  = 5%. Hasil uji t menunjukkan bahwa laba bersih secara parsial berpengaruh signifikan dalam menjadi prediktor bagi arus kas operasi masa depan. Demikian pula dengan arus kas operasi secara parsial juga berpengaruh signifikan dalam menjadi prediktor bagi arus kas operasi masa depan.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERA KEUANGAN MELALUI INNOVATIF CAPABILITY PADA HOTEL DAN RESTORAN DI SURABAYA Astriana Ivony Sunur
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study used a quantitative approach, and the data were obtained through distributing questionnaires to hotel and restaurant in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to innovative capability; innovative capability to financial performance; and intellectual captal to financial performance in hotel and restaurant in Surabaya. Innovative capability was adequate to be an intervening variable between intellectual capital and financial performance because the indirect relationship between intellectual capital and financial performance through innovative capability gave greater effect than if it was not through innovative capability.
ANALISA PENGARUH CORPORATE IMAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI SURABAYA Aditya Ferryanto; Saarce Elsye Hatane
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 examine or test the affect of corporate image on financial performance through customer’s satisfaction as the intervening variable on bank companies in Surabaya. Sample of this study was 35 bank companies in Surabaya. Data were collected by distributing questionnaire to the consumen and got from Bursa Efek Indonesia. This study used path modeling analysis technique with PLS tools. Results showed that there were positive and significant affect of corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on financial performance, and also positive and significant affect of corporate image on financial performance on bank companies in Surabaya.
ANALISA PENGARUH BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS MANAJEMEN LABA TAHUN BERJALAN DENGAN MENGGUNAKAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL Nikki Mulia Candra; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 This study aimed to examine the affect of income tax expense of prior year on earnings management activities of current year of mining public companies in Indonesia by using firm size and leverage as control variables. Samples of this research selected with purposive sampling method. The data obtained from 41 financial reports of mining public companies that registered in Indonesia Stock Exchange from 2010 until 2015.The Modified Jones model was used to calculate Discretionary Accrual which became a proxy of earnings management. Income tax expense measured by dividing tax expense of prior year with total assets of the end of the year. Then firm size was calculated by log of total asset of current year whereas leverage was measured by dividing total long term debt of current year with total asset of current year by using multiple linear regression analysis.The results showed that income tax expense, firm size, and leverage had affect on earnings management simultaneously. Income tax expense had negative influence on earnings management, on the other side firm size had positive effect on earnings management. However, leverage had no effect on earnings management.
ANALISA PERBEDAAN KINERJA KEUANGAN (LEVERAGE RATIO) PADA PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2009-2011 Vindy Tantyo
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to determine the differences of the company's financial performance (leverage ratio) that participated within ISRA during the period of 2009-2011. This study used total debt ratio, debt to equity ratio dan long term debt ratio as proxy of leverage ratio.The sample consisted of 26 public companies that participating in Indonesia Sustainability Reporting Award (ISRA) 2009-2011. The data of the study processed  by using One way Anova and independent t test method. The result of the study showed that there was no difference in financial performance (leverage ratio) in participating companies in ISRA 2009-2011, but there was a difference in total debt ratio on company’s sector, and  there were differences in those proxies of leverage ratio from the side of the company size.

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