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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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PERILAKU PEMILIK ATAS ISU MANAJEMEN LINGKUNGAN DILIHAT DARI SEKTOR,REGIONAL DAN UKURAN PERUSAHAAN Citra Agustina
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the differences in the behavior of the owner’s attitude related to environmental management isue in the manufacturing and non-manufacturing companies located in Surabaya and non Surabaya.                        This study was a quantitative research, and the data obtained through questionnaires to the small and large manufacturing and non-manufacturing companies in Surabaya and non Surabaya. The data obtained processed using SPSS software. The results of this study showed a differences in the owner’s attitude concerning with the issues of environmental management on manufacturing and non-manufacturing companies with small and large capacity in Surabaya and Non Surabaya.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Adrian Budiman; Juniarti Juniarti Juniarti
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 is to determine whether there are significant implementation of corporate social responsibility which is measured using the global reporting initiative 3.1 towards the investor response as measured using the abnormal return. The sample used in this study were 324 company years in the trade, services, and investment in the research period of 2008-2012. The results of this study demonstrate that corporate social responsibility has positive effect on abnormal returns. While the results of the control variables, namely return on assets, the size of the company, debt to equity ratio, and the market share does not affect the abnormal return.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Helga Adeline Halim; 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 obtain empirical evidence on the influence of applying corporate governance to firm value in Indonesia. Corporate governance was measured by using CGPI score, while firm value was measured by using Tobin’s Q. This study also used firm size, firm age and financial crisis as control variables. This study was conducted on companies listed in Bursa Efek Indonesia that obtained CGPI ranking from 2001-2015 with a sample of 194 observations. The result of this study showed that corporate governance had positive and significant affect on firm value, while firm size, firm age and financial crisis had negative and significant affect on firm value.
ANALISA PERBEDAAN KINERJA KEUANGAN PROFITABILITY RATIO PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2009-2011 Innesa Agustina
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In this era, there is a change in business environment in which people want companies not only to pay attention about the profit but also to be responsible to the social and environmental aspects. Sustainability is a balance between people-planet-profit. Sustainability report is becomimg a trend for the company. For the purpose to assist, to develop,to measure, and to report the Sustainability report of each company, then the NCSR is formed. One of the activities held is the Indonesia Sustainability Reporting Award (ISRA).This study aimed to know whether there were differences in the financial performance measured using profit margin, ROA, and ROE of the company which participated in ISRA 2009-2011. The sample was 30 companies and were divided into categories of participating , sector , and labor. The result showed that there was differences in terms of the ROA in sector category. In participate and labor categories, there were no differences with profit margin, ROA, and ROE. In sector category, profit margin and ROE show there were no difference.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PREDIKTABILITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM LQ45 TAHUN 2010 SAMPAI 2014 Nathania Nathania; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): 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 to predictability earning in listed companies in LQ45 in 2010 until 2014. These sample were taken from 64 samples. The result showed that corporate social responsibility had positive affect to predictability earning. And control variable, firm size had positive affect to predictability earning and leverage had no affect to predictability earning.
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. 
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL LEARNING SEBAGAI VARIABEL INTERVENING Erlinda Lios
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of strategic leadership to the competitive advantage through organizational learning. This study used primary data from questionnaires which were distributed to 60 company managers in Surabaya. The data collected analyzed by using Partial Least Square (PLS) software to test the hypothesis. The results showed that there were positive significant correlation of the strategic leadership to competitive advantage, strategic leadership to organizational learning, organizational learning to competitive advantage, but organizational learning is not an intervening variable between strategic leadership and comoetitive advantage.
PENGARUH OWNERSHIP STRUCTURE TERHADAP FIRM VALUE DENGAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Susanna Susanna Susanna; 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 influence of ownership structure on firm value through voluntary disclosure in corporate governance as mediating variable. This study also examined the indirect influence of ownership structure on firm value through voluntary disclosure in corporate governance as mediating variable. The data were obtained from 39 mining sector companies listed in Indonesia Stock Exchange from 2011-2016 and data were collected from annual reports and financial reports and processed by using WarpPLS software version 5.0.This study used a quantitative approach where the data obtained from company’s financial statement of 2011-2016. The data then processed by using PLS software. The result showed that there was positive and significant influence of ownership structure toward firm value, negative and significant influence of ownership structure toward voluntary disclosure in corporate governance, and negative and significant influence of voluntary disclosure in corporate governance toward firm value. The voluntary disclosure in corporate governance was successful in mediating the indirect influence of ownership structure and firm value
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP ORGANIZATIONAL PERFORMANCE MELALUI ORGANIZATIONAL CULTURE DAN ENTREPRENEURIAL INTENSITY SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN PUBLIK DI SURABAYA Helena Jessica
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The aimed of this study was to examine the relationship of transformational leadership to the firm performance. This research was conducted in order to find the affect of transformational leadership through organizational culture and entrepreneurial intensity as the intervening variables. This study used primary data obtained from questionnaires distributed to go-public companies’ employees in Surabaya. The samples were companies that used transformational leadership. Based on the multiplication of the question of the variable items obeserved 4 or 5 times a sample of 147 employees was set of in 30 companies that use transformational leadership. The test results showed that the application of transformational leadership gave a positive and significant influence on the firm performance. But, Entrepreneurial intensity didn’t provide a positive impact on the firm performance and there was no significant influence of organizational culture on firm performance. Therefore transformational leadership provided a significant influence on firm performance through entrepreneurial intensity.
Pengaruh Earnings Management Terhadap Financial Performance Dengan Earnings Quality Sebagai Variabel Intervening Steven Sanjaya; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Financial report is a accountability of management of the company, which is indirectly represent the good and the bad performance of a company. For external side, the financial statements are the primary tools of communication media with internal side. Nowadays, there are many methods that can be done by management in managing the company’s financial statements. Earnings management is one of the action that could affect the company’s financial performance that is useful for investors. This study aimed to know the extent of the affect of earnings management to financial performance.The sample of this study was LQ45 companies that listed in Indonesian Stock Exchange in period 2012-2015. The data processing method done by using validity, reliability, and statistic descriptive analysis. While the data analysis method is used SPSS and Partial Least Square (PLS) to know the relationship between variables. The result revealed that, earnings management significantly affect financial performance directly, and indirectly through the intervening variables which was earnings quality.

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