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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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Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard dalam Penilaian Kinerja pada Mahasiswa S1 Program Akuntansi Pajak Hellen Josephine Cardiana Mitan
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Lipe & Salterio (2000) menemukan adanya bias pengukuran umum. Bias pengukuran umum ini megurangi manfaat dari BSC dan berpengaruh pada keputusan manajer atas alokasi kompensasi. Penelitian selanjutnya mencoba untuk mengatasi bias namun belum optimal, yaitu Roberts, Albright & Hibbets (2004) yang menggunakan pendekatan disaggregated/ mechanically aggregated dan DIlla & Steinbart (2005) menggunakan pendekatan pengetahuan. Untuk itu, peneliti melakukan penelitian eksperimen dengan menggabungkan kedua pendekatan tersebut. Metode penelitian yang dilakukan adalah eksperimen laboratorium dengan menggunakan repeated measures ANOVA, Independent Sample T Test, dan analisis regresi linear berganda untuk menguji ketiga hipotesis. Hasil penelitian menunjukkan bahwa pendekatan disaggregated/ mechanically aggregated dapat mengurangi bias pengukuran umum dalam penilaian kinerja menggunakan BSC. Ditemukan pula bahwa pendekatan pengetahuan terbukti dapat mengurangi bias pengukuran umum dan penilaian kinerja menggunakan BSC terbukti mempengaruhi alokasi kompensasi.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE DENGAN SUPPLY CHAIN INTEGRATION DAN ORGANIZATIONAL LEARNING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKUR DI SURABAYA DAN SIDOARJO Adrian - Kurniawan; 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 affect of transformational leadership to financial performance by using supply chain integration and organizational learning as intervening variables on manufacturing firms in Surabaya and Sidoarjo. The sample used in this study was manufacturing firms in Surabaya and Sidoarjo listed on Bursa Efek Indonesia (BEI) which generate profit in the last 5 years. Partial Least Square method used to analyze the data of 300 respondents from 30 manufacturing firms in Surabaya and Sidoarjo. The result of this study showed that transformational leadership had positive and significant affect on supply chain integration and organizational learning, organizational learning had positive and significant affect on financial erformance, and transforamtional leadership and supply chain integration had positive affect on financial performance, but not significant
Analisa Pengaruh Supply Chain Management terhadap Keunggulan Bersaing dan Kinerja Perusahaan Regina Junika Suharto
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 Supply Chain Management terhadap keunggulan bersaing dan kinerja perusahaan. Variabel Supply Chain Management di ukur dari beberapa indikator, yaitu Strategic Supplier Partnership, Customer Relationship, dan Information Sharing. Variabel keunggulan bersaing di ukur dari 5 indikator yaitu, harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan di ukur dari 2 indikator yaitu, kinerja keuangan dan kinerja operasional. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Unit analisis penelitian adalah perusahaan di Surabaya. Responden yang dijadikan sampel sebanyak 90 orang manajer. Metode analisis yang digunakan dalam menguji hipotesis adalah Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS).Penelitian ini berhasil membuktikan adanya hubungan yang signifikan antara Supply Chain Management terhadap keunggulan bersaing, Supply Chain Management terhadap kinerja perusahaan, dan Keunggulan Bersaing terhadap Kinerja Perusahaan.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA SEKTOR PERTAMBANGAN Viena Yuana
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The majority of previous studies have examined the affect of Corporate Social Responsibility (CSR) on periodic financial performance. So far there were still very few studies that had examined the affect of Corporate Social Responsibility (CSR) on earning persistence. In fact, these studies had not been done in the mining sector. The aim of this study was to examine the affect of CSR on earning persistence in mining sector in Indonesia by using control variables consisting of operating cycle, sales volatility, cash flow volatility, proportion of negative earnings, competition intensity, and firm size.The data in this study were processed by using SPSS version 22. The samples used in this study were 60 observations in the mining sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. This study had not been able to prove that CSR was beneficial in generating persistent earnings. Moreover, among of the control variables, only proportion of negative earnings that proved has negative affect on earnings persistence.
Struktur Kepemilikan Keluarga dan Kinerja Perusahaan di Sektor Barang Konsumsi pada Periode 2010-2015 Francisca Ivana; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
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Abstract

This study aimed to investigate the effect of family ownership toward firm performance. Control variables used were good corporate governance, competitive intensity, and firm age. The sample consisted of 30 consumer goods companies, listed in Indonesian Stock Exchange (IDX) between the periods of 2010-2015. Analysis was done by using multiple linear regression and processed in SPSS 23. The results showed that family ownership, good corporate governance, and competitive intensity had significant positive relationship on firm performance, while firm age had no significant influence.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR PADA PERUSAHAAN NON KAPITALISASI BESAR (NON-BIG CAPITALIZATION) DI INDONESIA Anderson Melissa
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Some article stated that non-big capitalization company is not considered by investors and do not become a mayor consideration in investing decision. Because of that, this studies would analyze about the affect of corporate social responsibility (CSR) to investor response on non-big capitalization company in indonesia.                 The variables that used in this research were CSR as independent variable and investor response that measured by using cummulative abnormal return (CAR) as dependent variable. The other independent variables which were control variable were return on asset (ROA), firm size, debt to equity ratio (DER), and market share.           The sample in this research was non-big capitalization company during period of 2008-2012. The data-processing method is done by determining the criterion sample and statistics descriptive analysis that were mean, maximum value, minimum value, and standar deviation. The amount sample that fulfilled the criterion was 216 firm year. Whereas for the analysis-data model was using classical assumption, double linear regression and hypothesis test. The research result showed that the independent variable CSR did not significantly influence CAR. However, control variables that were ROA, firm size, DER, and market share had significantly influence on CAR.
PENGARUH HUMAN CAPITAL EFFICIENCY, RELATIONAL CAPITAL EFFICIENCY, CAPITAL EMPLOYED EFFICIENCY, DAN SITUASI KRISIS EKONOMI GLOBAL TERHADAP NON PERFORMING LOANS, PERUSAHAAN PERBANKAN DI INDONESIA TAHUN 2007-2015 Todo Tondi Betha Samosir; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to analyze the influence of Human Capital Efficiency, Relational Capital Efficiency, Capital Employed Efficiency, and Situation of economic crisis on Financial Performance measured by using Non Performing Loans. The population used in this study consisted of conventional banking companies. Sample was chosen by using purposive sampling method that obtained 11 banking companies in Indonesia.The hypothesis in this study was tested by using linear regression model. Simultaneous signification test ( F test), and partial signification (t test) with  = 10% were used to test the hypothesis in this study. The result of F test by using NPL showed HCE, RCE, CEE, and Situation of Economic Crisis had a significant influence on NPLThe result of t test partially showed that variables of HCE, CEE, and Situation of Economic Crisis had a significant influence on NPL. While RCE variable had no significant influence on NPL
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN DENGAN VARIABLE PENGHUBUNG KEPUASAN KARYAWAN DAN KUALIATAS LAYANAN PADA SEKTOR PERBANKAN DI SURABAYA Lilianti Chiasidy; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know whether there was significant affect of Leadership Style towards Financial Performance through Employee’s Satisfaction and Service Quality as intervening variables in banking corporate in Surabaya. The sample used in this study was banking corporate listed on Bursa Efek Indonesia (BEI) that generate profit in the last 3 years. Data analysis used Partial Least Square method with 600 respondents from 30 selected banks in Surabaya. This Study showed that there was a positive relationship of Leadership Style to Employee’s Satisfaction, Leadership Style to Service Quality, Employee’s Satisfaction to Financial Performance, Leadership Style to Financial Performance and Employee’s Satisfaction to Service Quality. And Negative relationship of Service Quality to Financial Performance.
Pengaruh Loyalitas Pelanggan terhadap Profitabilitas pada sebuah Perusahaan Jasa Automotive (PT "X") di Surabaya Cendika Sari
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menguji hubungan antara loyalitas pelanggan dengan profitabilitas pelanggan pada sebuah perusahaan jasa automotive di Surabaya. Peneliti menggunakan beberapa variabel bebas yaitu kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan), loyalitas pelanggan sebagai variabel kontrol, dan profitabilitas sebagai variabel terikat. Sampel yang digunakan dalam penelitian ini adalah 271 pelanggan servis berkala di PT “X”. Hipotesis dalam penelitian ini diuji menggunakan Stuctural Equation Modelling (SEM). Dalam penelitian ini menggunakan variabel kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan) untuk mengukur loyalitas pelanggan. Hasil penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara loyalitas pelanggan dengan profitabilitas.Kata Kunci: Loyalitas Pelanggan, Profitabilitas
ANALISA HUBUNGAN LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION DALAM MENINGKATKAN COMPETITIVE ADVANTAGE PADA HOTEL BINTANG TIGA, EMPAT, DAN LIMA DI JAWA TIMUR Fabiola Yoel; Saarce 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 direct and significant influence of leadership style to learning organization, learning organization to financial performance, and leadership style to competitive advantage at the three-star hotel, four-star hotel, and five-star hotel in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaire to three-star hotel until five-star hotel in East Java. The data that were obtained, then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to learning organization, learning organization to competitive advantage, leadership style to competitive advantage at the three-star hotel until five-star hotel in East Java. Learning organization couldn’t become as intervening variable to leadership style and competitive advantage because of the direct relationship between leadership style and competitive advantage gave bigger influence than through learning organization.

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