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INDONESIA
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 INTELLECTUAL CAPITAL DAN MARKETING CAPABILITY TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN DI SEKTOR PERBANKAN DAN KEUANGAN (KAPITALISASI BESAR) Ammes Abel Widjanarko; 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 find out whether there was influence in the relationship between intellectual capital and marketing capability and used the company size and company age as control variables to test the affect of the variables on the profitability and the company's value. The variable intellectual capital measured by using the variables of its components, namely, human capital efficiency (HCE), structural capital efficiency (SCE), and the capital employed efficiency (CEE). Marketing capability (MC) measured by using the cost of marketing expenses and R & D expenses. The company's profitability measured by using the Return on Assets (ROA) ratio and the company's value measured by using Tobin's q (TQ) ratio. The sample used in the study was the companies registered in the banking sector and included into the category of large capitalization with the period of the study in 2009-2014 . The number of companies observed amounted to 37 companies with 185 firm years of observations. The hypothesis testing will be conducted using multiple linear regression analysis
Pengaruh Budgeting Participation Terhadap Job Satisfaction Pada Sektor Manufaktur Di Surabaya Vilianty Pongawa
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

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 – 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.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE DENGAN STUDENT ENGAGEMENT DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Estefan Junaydi Wicaksono
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 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.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA SEKTOR INDUSTRI PERTAMBANGAN Arta Dessy
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study was conducted to know the effect of Corporate Social Responsibility (CSR) on the response of investors. Some inconsistency in the results of previous studies either in a multi industry and mining industry in Indonesia was a motivation to prove the influence of CSR on the response of investors.CSRwas measured byusingindicatorsofthe Global ReportingIndex(GRI) version3.1. whereastomeasure the responseof investorsusingthe CumulativeAbnormal Return(CAR). Control variablesusedin this studywere the Returnon Assets(ROA), firm size, Debtto Equity Ratio(DER), andmarket share. This research was conductedatthe companiesinthe miningindustrysectorsthat listedinIndonesia Stock Exchange(IDX) in2008-2012with a sample of123 firm-year.The resultsofthe t testinthe miningindustrysectorshowedthatCSRhad asignificantand positiveaffecton the response ofinvestors. The control variablesof firm sizeandmarket share hadsignificant and positive influenceoninvestorresponse. Whilethe resultsforthe controlvariablesROAandDERdid notaffect theresponseof investors. Based on theF test resultsshowedCSR, ROA, firm size, DER, and themarket sharehadsignificant influenceto investorresponse.
Analisa Pengaruh Corporate Governance Terhadap Praktik Earnings Management Waisiyana Sastrawati; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research on the  affect of corporate governance to earning management had been done previously with inconsistent results. Nevertheless, there were no research about corporate governance which was measured by its internal mechanism, specifically the effect of board structure on earning management. This study aimed to examine the affect of corporate governance (board composition, board meeting and board size) on earning management.Board composition is the percentage of non-executive directors in board, board meeting is the number of meeting attended by board annually and board size is the number of members in board of directors. On this study also involved two control variables of  firm size and return on assets (ROA). This study was done on companies in consumer goods and trade sectors listed in Indonesia Stock Exchange (IDX) during the period of  2011-2015 with the sample of 251 observation. The results showed that board composition and board size had  negative influence on earning management, while board meeting had no influence on earning management. As for the control variables, firm size had no influence on earning management while ROA had positive influence on earning management.
Pengaruh Executive Incentives terhadap Bankruptcy Risk melalui Earning Management sebagai Variabel Intervening pada Perusahaan yang Terdaftar dalam Saham Indeks Kompas 100 di Bursa Efek Indonesia Shella Angelina; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research that linking the affect of Executive Incentives (EI) and Earning Management (EM) showedthe impact of the company Bankruptcy Risk (BR). Among them were the researches of Bergstresserand Philippon (2006) Jouber and Fakhfakh (2013), Yang, Lai and Tan (2008), Mahama (2015) WeiTing (2009). On the other hand, the provision of Executive Incentive (EI) would likely decrease thevalue of Bankruptcy Risk (BR).This study used a sample ranging from 2012 to 2014, of 32 companies using by controlvariables of executive incentives, earnings management, and bankruptcy risk. The data processed byusing Smart PLS. This study was able to prove the existence of a positive relationship betweenexecutive incentives and earning management, positive relationship between earning managementand bankruptcy risk, and negative association between executive incentives and bankruptcy risk.
Analisa Hubungan Intensitas Persaingan, Ukuran Perusahaan, dan Organisasi Pembelajaran dengan Penggunaan Sistem Informasi Akuntansi Pada Sektor Industri Manufaktur di Surabaya Budi Tanrim
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the relationship between the intensity competitiveness, firm size, learning organization with the use of Accounting Information System (AIS). AIS has an important role to support a company can excel in high competition by providing valid data for management decision making. Moreover, the larger the size of company the larger the needs to support the routine AIS remained firm in running productivity. The learning organization also needed by a company in order to be able to continue to compete in an environment that is constantly changing. On other hand the learning organization requires AIS as organizational memory to store the information obtained. Data were obtained through a questionnaire distributed to 63 managers and 37 owners of a manufacturing company in Surabaya. The data were processed by using the product moment correlation. The results showed that the variables of intensity of the company, firm size, and organizational learning have a significant relationship with the use of AIS. In addition, it was found that many of the manufacturing industries in Surabaya using SIA for external side (Financial Reporting System).
ANALISA PENGARUH BRAND EQUITY TERHADAP KINERJA KEUANGAN INDUSTRY RETAIL DI SURABAYA Eranio Randy; 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 determine the affect on the financial performance of brand equity and use customer satisfaction as an intervening variable. This study was conducted using questionnaires, the research sample 35 retail companies located in Surabaya,. This study aimed to determine the extent of influence the Brand Equity Performance Fianancial retail companies. The survey results revealed that, Brand Equity significant positive affect on Financial Performance direct and significant negative indirect relationship with Customer Satisfaction as an intervening variable.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP UNIVERSITY PERFORMANCE DENGAN LEARNING ORGANIZATION DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Octavia Lianna
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 transformational leadership on university performance with learning organization and university culture as the intervening variables. The samples and data used in this study were obtained from 420 students in 6 private universities in Surabaya by using questionnaire. The sample selection was done by purposive sampling. This hypothesis was tested by using Partial Least Square (PLS) and descriptive analysis by using SPSS. The results showed transformational leadership did not directly influence on university performance. Transformational leadership had significant and positive influence on learning organization and university culture. Learning organization and university culture had significant and positive influence on university performance.
PENGARUH ORGANIZATIONAL CULTURE TERHADAP FINANCIAL PERFORMANCE MELALUI LEARNING ORGANIZATION SEBAGAI VARIABEL MEDIASI Lidea Rofianti; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study is to examine the effect of organizational culture on financial performance through learning organization as intervening variable. Besides that, this study examined the indirect effect of organizational culture on financial performance through learning organization as intervening variable. In this study, 33 manufacturing companies located in Surabaya and surrounding areas were chosen to be sample of the study. Data were collected from distribution of questionnaires and analyzed by using WarpPLS software version 5.0.The result showed that organizational culture has a significant positive impact on financial performance, organizational culture has a significant positive impact on learning organization, and learning organization has a significant positive impact on financial performance. The learning organization was the intervening variable of organizational culture on financial performance.

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