cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
 42   43   44   45   46 
Penerapan Good Corporate Governance, Dampaknya Terhadap Prediksi Financial Distress pada Sektor Pertanian dan Pertambangan Marcella Sutedjo
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to know the influence of Good Corporate Governance to the financial distress prediction of companies in the agricultural and mining sectors listed in the Indonesia Stock Exchange in the period of 2004 to 2011. The independent variables used were GCG score with control variables including the net profit margin, debt to total assets ratio, and current ratio. The samples used in this study were 17 agricultural companies and 26 mining companies grouped into 30 healthy firms and 13 firms that experienced financial distress. The period used was three years before the company experienced financial distress and analyzed by using logistic regression. The study was divided into 3 models namely Model 1 (1 year prior to financial distress), model 2 (2 years before financial distress), model 3 (3 years prior to financial distress). The results showed that the variables that could predict were NPM (model 1), NPM and CR (model 2), while for the model 3 no variable was able to predict. The better model to predict was 1 year before the companies experienced financial distress.
PENGARUH KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR DI INDONESIA Mey Rianaputri Himawan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.033 KB)

Abstract

The affect of funding decision and dividend policy on firm value had been studied before. However, there was a mix finding of those researches. The aim of this research was to examine the affect funding decision and dividend policy on firm value in manufacturing sector in Indonesia using firm size and profitability.The data in this study were processed using SPSS version 20. The samples used in this study were 475 observations in the manufacturing sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. This study use purposive sampling method. The analysis of the data used in this study was the classical assumption and the hypotheses tested by using multiple regression analysis.The results of this study indicated that funding decisions, firm size and profitability  had positive significant affect on firm value while dividend policy did not have influence on firm value
Analisa Pengaruh Leadership Style Terhadap Organization Performance Melalui Learning Organization dan Employee Satisfaction (Studi Kasus pada Akuntan Publik di Kantor Akuntan Publik di Surabaya) Stephanie Yunita Nathania; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.627 KB)

Abstract

This study aimsed to know the direct and significant influence of leadership style to organizational performance through learning organization and employee’s satisfaction in the public accounting firm in Surabaya. This was a of quantitative research by obtaining primary data. The data obtained by distributing questionnaires to 150 auditors in the public accounting firm’s in Surabaya. The data obtained were processed by using data PLS. The results indicated the existency of a significant relationship between the leadership style to the learning organization, learning organization to organization performance, leadership style on employee’s satisfaction, employee’s satisfaction to organization performance, and leadership style to organizational performance. Learning organization and employee satisaction were intermediary variable of the variables of leadership style and employee’s satisfaction, because they were not able to strengthen the influence of leadership style on performance organization directly.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP UNIVERSITY PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPOWERMENT SEBAGAI VARIABEL INTERVENING Anthonius Feby
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

University is an organization engaged in the education sector so it must have a goal to be achieved. Goals can be achieved if an organization has a good performance. Moreover, the era becomes more competitive, so it is also required that the performance of an organization should also be better. For that reason, it is a must for a university to recognize what variables that affect the performance of the university.        Data collected by distributing questionnaires to students who were in private universities in Surabaya. To avoid any wrong interpretation of the data obtained in the research process, then there were several steps that should passed as to test the validity and reliability through Partial Least Square (PLS). The results obtained showed that there was no significant affect of transformational leadership on the university performance. So in order to influence the university performance, transformational leadership required intervening variables such as learning organization and empowerment.
361PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL KONTROL Stella Aurellia Tengjono; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.681 KB)

Abstract

This study aimed to prove whether the implication of corporate governance has influence on firm value with firm size and dividend payout ratio as control variables. The implication of corporate governance. The implementation of corporate governance measured by using the Corporate Governance Perception Index (CGPI) rating scores that compiled by The Indonesian Institute for Corporate Governance. Meanwhile, firm value measured by Tobin’s Q. This study tested on 93 companies that are listed in the CGPI rating as well as in the Indonesia Stock Exchange during 2001-2015 with a total of 135 observational data. The research result showed that the implementation of corporate governance had no affect on firm value. The result also indicated that firm size had significant negative affect on firm value while the dividend payout ratio had significant positive affect on firm value.
Analisis Dampak Transformational Leadership Terhadap Financial Performance Pada Perusahaan Manufaktur di Surabaya Stanley Kevin Siajaya
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.024 KB)

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara transformational leadership terhadap financial performance perusahaan. Peneletian ini dilakukan sebab di Indonesia masih belum banyak peneliti yang mengangkat topik ini serta untuk mengembangkan variabel baru dalam penelitian yang sudah ada Variabel bebas adalah pengaplikasian dari Transformational Leadership. Variabel bebas diukur dengan menggunakan pendektatan definisi operasional dan indikator empirik. Variabel terikat adalah Financial Performance dari sebuah perusahaan. Serta terdapat variabel antara yaitu Employee Engagement dan Job Satisfaction sebagai perantara variabel bebas dan variabel terikat. Penelitian ini menggunakan data primer yang diperoleh dari hasil penyebaran kuesioner pada karyawan perusahaan manufaktur di Surabaya. Sampel penelitiannya adalah perusahaan yang menerapkan transformational leadership. Dan berdasarkan hasil perkalian item-item pertanyaan variabel yang diamati dengan 4 atau 5 kali ditetapkan sampel sejumlah 277 karyawan pada 30 perusahaan manufaktur yang menerapkan transformational leadership. Penelitian ini menggunakan teknik path modelling dengan alat bantu PLS. Hasil pengujian menunjukkan bahwa penerapan transformational leadersip memberikan pengaruh positif terhadap employee engagement, dan job satisfaction serta pengaruh yang diberikan pun signifikan. Job satisfaction juga memberikan pengaruh positif dan signifikan terhadap employee engagement tetapi tidak terdapat pengaruh positif antara job satisfaction terhadap financial performance. Sehingga transformational leadership memberikan pengaruh yang positif dan signifikan terhadap financial performance yang didukung oleh employee engagement.
PENGARUH HUMAN CAPITAL DAN MARKETING CAPABILITY TERHADAP KINERJA KEUANGAN DAN NILAI PASAR (STUDI KASUS PADA SEKTOR BARANG KONSUMSI) Fonny Agustina Pangestu; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Study aimed to examine the affect of human capital and marketing capabilities to financial performance and market value. Return on equity represented the profitability, while Market to Book Value represented the market value. Human Capital Efficiency represented human capital, and marketing ratio represented marketing capabilities, while company size and company age were control variables to explain the relationship of marketing capabilities and profitability and market value. Data used in this study were secondary data from the company’s annual report. This study used 29 companies in the sector of food and beverage industry which listed in Indonesian Stock Exchange from 2009 until 2014 by using purposive sampling method. Hypotheses in the study analysed by using multiple regression method. The result showed that Human Capital had positive affect on profitability and negative affect to the market value, Marketing Capabilities had negative affect on profitability and market value, company age had positive affect on profitability and did not affect the market value, and the company size had no influence on profitability and market value.
Pengaruh Budgeting Participation terhadap Managarial Performance Pada Sektor Manufaktur Daniel Surya
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.295 KB)

Abstract

Pada era globalisasi saat ini, menuntut perusahaan agar memiliki alat perencanaan dan pengendalian dan anggaran merupakan alat yang tepat untuk digunakan. Salah satu pendekatan anggaran yaitu budgeting participation. Dengan budgeting participation maka manajer dapat saling bertukar job relevant information sehingga kinerjanya pun dapat meningkat. Adapun, penelitian ini dilakukan untuk mengetahui pengaruh budgeting participation terhadap managerial performance pada sektor industri manufaktur.Disini, penelitian dilakukan pada 36 perusahaan  manufaktur yang berada di wilayah Surabaya. Perusahaan manufaktur yang diteliti merupakan perusahaan manufaktur berjenis business to customer yang rata-rata berasal dari sektor barang konsumsi, kimia, dan aneka industri. Pengumpulan data dilakukan dengan cara membagikan kuesioner pada manajer perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan Partial Least Square (PLS) untuk mengetahui apakah ada pengaruh antara Budgeting participation terhadap Managerial Performance.Hasil penelitian menunjukkan bahwa ternyata terdapat pengaruh yang positif dan signifikan antara variabel budgeting participation terhadap managerial performance pada sektor industri manufaktur di Surabaya. 
ANALISA HUBUNGAN ANTARA INTELLECTUAL CAPITAL TERHADAP ORGANIZATIONAL LEARNING DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA INDUSTRI PERHOTELAN BINTANG 3, 4 DAN 5 DI JAWA TIMUR Michella Hartono
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.059 KB)

Abstract

This study aimed to examine the direct and significant affect of intellectual capital to organizational learning; organizational learning to financial performance; and intellectual capital to financial performance in the 3, 4 dan 5 stars hotels in East Java. This study also examined the indirect and significant relationship of intellectual capital to financial performance through organizational learning as intervening variable in the 3, 4 dan 5 stars hotels in East Java.                               This study used a quantitative approach, and the data were obtained through distributing questionnaires to 3, 4 dan 5 stars hotels in East Java and processed by using smart PLS software. Respondents in this research were accounting, finance, marketing staf, supervisor, manager and chief executive in the 3, 4 dan 5 stars hotels in East Java. This study showed that there was a positive and significant relationship of intellectual capital to organizational learning; organizational learning to financial performance; and intellectual capital to financial performance in the 3, 4 dan 5 stars hotels in East Java. But, organizational learning was inadequate as an intervening variable between intellectual capital and financial performance because the direct relationship between intellectual capital and financial performance gave greater affect than if it was through organizational learning.
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN MELALUI STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA ( BEI ) Brigitta Clarabella Petta; Josua Tarigan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.013 KB)

Abstract

This research aimed to know the influence of institutional ownership towards financial performance with capital structure as an intervening variable, this kind of research  that used capital structure as intervening variable, was not done before. This research used 89 manufacturing companies  listed in Indonesia Stock Exchange, during the period of 2011-2015 as the sample. Data collected from annual reports of the period 2011-2015 and was analyzed by using WarpPLS software version 5.0. According to the data, this research showed there was a high level of institutional ownership among the manufacturing companies in Indonesia. This high level of institutional ownership  maximized the financial performance of the firms and minimized the conflict of interest in the firm. Furthermore, institutional ownership was able to minimize the debt in capital structure because of the monitoring role of creditor was redirected to institutional investor. Moreover the use of debt in capital structure was able to decrease the firm’s financial performance due to the higher risk of the firms.

Page 44 of 79 | Total Record : 788

 42   43   44   45   46 

Filter by Year

2013 2021


Reset
Filter By Issues
All Issue Vol 9, No 2 (2021): Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review More Issue