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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 Value Added Intellectual Capital Terhadap Produktivitas Karyawan dan Return on Asset Pada Perusahaan Jasa yang Terdaftar di BEI Ariyanti Jessica
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to examine the influence of value added intellectual capital (VAIC) on employee’s productivity and return on asset in service companies listed in Indonesian Stock Exchange. The motivation of this research was to provide clarity of the results from the previous researches. This study used 34 service companies that run in hospitality, restaurant and tourism, advertising, printing, and media, computer services, telecommunication, transportation, toll, airport, harbor, and the kind of, as well as non-building construction during 2008 until 2013. By using multiple linear regression, the results were VAIC had significant influence on employee’s productivity and return on asset. From each component of VAIC, human capital efficiency (HCE) had negative significant influence on employee’s productivity and had no significant impact on return on asset, while structural capital efficiency (SCE) and capital employed efficiency (CEE) had positive significant influence on both employee’s productivity and return on asset.
Pengaruh Leadership Style, Information System dan Competitive Advantage Pada Bisnis Perhotelan di Jawa Timur Joanna Edrea Ung; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

With the development of the tourism industry in East Java, the tourists, both local and foreign come to visit more. Along with these developments, the hospitality industry also is growing in relation to tourism in East Java. As the rapid development of the hospitality industry in East Java, the need to understand more about how to keep the hospitality industry innovation facing its own development in order to provide better service to customers, employees satisfaction and the progress of the hotel itself to appear as leader in the competitive hospitality industry.This study aims to determine the effect of Leadership Style to Competitive advantage through Information system in hotels with 3, 4 and 5 star in East Java. The method used in connection with this research is quantitative. Data obtained by distributing questionnaires to 3, 4 and 5 star hotels in East Java. Respondents in this study were employees of the hotel from several divisions with a minimum 3 years duration of work and minimum positions are as a staff. These results indicate the existence of positive and significant relationship between Leadership style of the Competitive advantage. However, the indirect effect on the relationship of Leadership style adn Competitive Advantage through the Information System has a lower value than the direct effect. It can be concluded that the Information system weakens Leadership style relationship with Competitive advantage.
Pengaruh Competition Intensity terhadap Bankruptcy Risk melalui Earning Management Sebagai Variabel Intervening pada Perusahaan Manufkatur di Surabaya dan Sidoarjo Irine Virginia Soetanto; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This thesis aimed to know the significant direct affect of competition intensity to earnings management, earnings management to bankruptcy risk, and competition intensity to bankruptcy risk in manufacturing companies in Surabaya and Sidoarjo. This study also used to know a significant indirect affect of competition intensity on bangkruptcy risk through earnings management as intervening variables. The result indicated a positive and significant relationship of competition intensity to earnings management, earnings management to bankruptcy risk, and competition intensity to bankruptcy risk. Yet earnings management was inadequate to become as variable intermediary between competition intensity with bankruptcy risk because of the direct relationship between competition intensity with bankruptcy risk gave greater influence than through earnings management.
Analisa Faktor-Faktor yang Mempengaruhi Struktur Modal Perusahaan Properti dan Real Estate yang Go Public di Bursa Efek Indonesia Benedicta Amadea
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 factors that influence the company’s capital structure. This study used several control variables that be identified as factor that influenced the capital structure, such as profitability, firm’s growth, operating leverage, and asset structure. The population used in this study were companies whose businesses are in property and real estate sectors. Hypothesis in this study was tested by using multiple linear regression model. Simultaneous signification test (F test) and partial signification test (t test) with 5% were used to test hypothesis. The result of F test showed that profitability, firm’s growth, operating leverage, and asset structure have significant influence on capital structure simultaneously. The result of t test showed that profitability had negative and significant influence on capital structure. Fims’s growth and operating leverage didn’t have influence on capital structure. And asset structure had postive and significant influence on capital structure.
PENGARUH OWNERSHIP STRUCTURE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP PROFITABILITY Livia Febrina; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to know the affect of ownership structure and intellectual capital disclosure. Sample used consisted of 42 banking companies listed in the Indonesia Stock Exchange with observation years during 2010-2016. Data processed using WarpPLS software version 5.0.The results of the study found positive influence of government ownership on intellectual capital disclosure. Positive influence of foreign institutional ownership on intellectual capital disclosure. Influence of intellectual capital disclosure to profitability, positive influence of government ownership on profitability, and the positive influence of foreign institutional ownership on profitability. Intellectual capital disclosure failed to mediate the influence of  ownership structure on profitability.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Evelyn Stacia
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
VALUE RELEVANCE ATAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN MANUFAKTUR DALAM SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Karina Novitasari; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the influence of IFRS adoption on value relevance of accounting information presented with earnings per share (EPS), book value per share (BVPS), and operating cash flow per share (OCFS) as reflected by stock price changes. This study looked at the value relevance of accounting information during the two periods before and after the adoption of IFRS. The value relevance was based on the explanatory power (R2) of the stock price regression on EPS, BVPS and OCFS reflected from the R-squared value introduced by Ohlson. This research was in the form of quantitative research where the data used in this research were secondary data. This study used panel data that were companies in the consumer goods industry sector listed on the BEI from 2007 to 2014. The sample used in this research was consumer goods sector companies listed in Indonesia Stock Exchange and adopted IFRS in 2011. Sample amounted to 17 companies in 2007-2014. The data analysis techniques used was multiple regression model with software STATA version 14. The results showed that there was an increase on value relevance of accounting information presented with EPS, BVPS and OCFS reflected in changes in stock price. The research results were useful for the regulators, investors and standard-setters in Indonesia.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN KHUSUSNYA DI INDUSTRI KEUANGAN DAN INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Adrian Gozali Purnomo
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara intellectual capital dengan kinerja keuangan dan nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan di bidang perbankan, keuangan dan pertambangan yang secara konsisten terdaftar di BEI pada tahun 2008-2012. Hipotesis penelitian ini diuji menggunakan partial least square. Metode yang digunakan adalah VAIC dari Pulic (1998) yang dihubungkan dengan kinerja keuangan (ROA, ROE, Employee Productivity) dan nilai perusahaan (Market to Book Value Ratio, Tobin’s Q). Hasil dari penelitian ini adalah adanya pengaruh yang positif dan signifikan antara VAIC dengan kinerja keuangan dan nilai perusahaan. Indikator VAIC yang paling berpengaruh positif dan signifikan adalah structural capital. Pengaruh VAIC terhadap kinerja keuangan perusahaan lebih besar daripada pengaruh VAIC terhadap nilai pasar perusahaan.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility terhadap Information Asymmetry dengan Variabel Kontrol Beta dan Managerial Ownership Sylvia Adriani; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and to prove the affect of Corporate Social Responsibility disclosure level to information asymmety. Corporate Social Responsibility disclosure of companies measured by using level of Corporate Social Responsibility disclosure which assessed by using criteria guidelines of GRI Index. Information asymmetry in this study was measured by using bid-ask spread. This study also used control variables: beta and managerial ownership. This research was carried on go public companies in Indonesia which published sustainability reporting and listed in GRI’s database with a sample of 130 observations. The results of this study showed that there was a significant positive affect of Corporate Social Responsibility on bid-ask spread. The results also showed that beta had no affect on bid-ask spread, while managerial ownership had significant positive affect on the bid-ask spread.
Analisa Faktor yang Mempengaruhi Likuiditas Pada Industri Ritel yang Terdaftar Pada Bursa Efek Indonesia Tahun 2007-2012 Lisa Puspitasari Sugiono
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor apa saja yang berpengaruh terhadap likuiditas perusahaan. Penelitian ini menggunakan beberapa variabel kontrol yang diidentifikasi sebagai faktor yang mempengaruhi likuiditas, antara lain meliputi ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor industri ritel. Penarikan sampel dilakukan dengan menggunakan purposive sampling method sehingga diperoleh 25 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja mempunyai pengaruh yang signifikan secara bersama-sama terhadap likuiditas. Hasil uji t menunjukkan bahwa perputaran modal kerja berpengaruh terhadap likuiditas. Sedangkan ukuran perusahaan dan kesempatan bertumbuh tidak berpengaruh terhadap likuiditas.

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