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<![CDATA[Pengaruh Corporate Governance Terhadap Income Smoothing Dengan Intellectual Capital Disclosure Sebagai Variabel Mediasi Pada Perusahaan Yang Terdaftar Dalam BEI ]]>
<![CDATA[Irene Melina Teguh]]>;
<![CDATA[Saarce Elsye Hatane]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The purpose of this study was to know the direct affect of the corporate governance toward income smoothing. This study also wanted to know the indirect affect of corporate governance toward income smoothing with intellectual capital disclosure as a mediation variable. This study used quantitative method by using secondary data such as annual report and financial report. The sample of this study is 72 manufacturing companies that were listed in Indonesian Stock Exchange from 2010-2015. The data analysis method was tested by using partial least square (PLS) with the Warp PLS 5.0 program. The result of this study revealed that corporate governance had no significant affect on income smoothing, but indirectly affected through intellectual capital disclosure as a mediation variable.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Accrual Quality Pada Sektor Industri Dasar dan Kimia Di Indonesia ]]>
<![CDATA[Vonny Vinisia]]>;
<![CDATA[Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The affect of corporate social responsibility (CSR) on financial performance had been studied before, however there were only a few studies and had a mix finding between the affect of CSR on accrual quality. The aim of this research was to examine the affect of CSR on accrual quality in Chemical and basic Industry sector listed in Indonesia Stock Exchange (IDX).CSR was measured by GRI Index version 3.1, while accrual quality was measured by standard deviation of residual based on Dechow and Dichev’s model regression. The control variabels used in this research were firm size and leverage. 88 firm years during 2009-2013 were used as a sample in Chemical and Basic Industry sector listed on Indonesia Stock Exchange (IDX).The results indicated that independent variable CSR and control variable firm size and leverage had no influence on accrual quality.]]>
<![CDATA[PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA SEKTOR ANEKA INDUSTRI DAN BARANG KONSUMSI ]]>
<![CDATA[Ellen Ellen]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi hubungan antara keberadaan Good Corporate Governance, current ratio, leverage ratio, dan inventory turnover dengan kondisi Financial Distress suatu perusahaan. Penelitian menggunakan data sekunder dari laporan tahunan 2008-2010 perusahaan manufaktur sektor aneka industri dan barang konsumsi yang terdapat di Bursa Efek Indonesia (BEI). Sampel dari penelitian ini sebanyak 64 perusahaan. Hipotesis dalam penelitian ini menggunakan metode Regresi Logistik.Hasil penelitian ini membuktikan bahwa pada model pertama Current Ratio mampu memprediksi perusahaan mengalami financial distress dan variabel lainnya tidak mampu memprediksi. Pada model 2 dan 3, Current Ratio dan Inventory Turnover mampu memprediksi suatu perusahaan mengalami distress dan variabel lainnya tidak mampu memprediksi.]]>
<![CDATA[ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN PERBANKAN DI SURABAY ]]>
<![CDATA[Clarissa Tanzi]]>
<![CDATA[ Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The purpose of this study is to determine whether there are significant implementation of Transformational leadership towards financial performance through customer satisfaction and customer loyalty as intervening variable in banking corporate at Surabaya. The sample used in this study are banking corporate listing on Bursa Efek Indonesia(BEI). Data analysis using Partial Least Square method on 600 respondents from 35 selected banks in Surabaya. The result of this study demonstrate that transformational leadership has positive effect on financial performance]]>
<![CDATA[PENGARUH SIKLUS KONVERSI KAS, WOMEN ON BOARD DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Abi Kresna Lienardi]]>;
<![CDATA[Saarce Elsye Hatane]]>;
<![CDATA[Priskila Adiasih]]>
<![CDATA[ Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the direct impact of Cash Conversion Cycle, Women on board and Firm Size on Firm Value. The sample constituted of 119 manufacture companies listed in Indonesia Stock Exchange during the period of 2011- 2016. The data collected from annual reports, then analyzed by using GRETL software. The result revealed that there was negative influence of cash conversion cycle on firm value. However this study failed to find the influence of Women on board and firm size on firm value.]]>
<![CDATA[STUDI EKSPERIMENTAL: MENGURANGI BIAS PENGUKURAN UMUM BALANCE SCORECARD DALAM PENILAIAN KINERJA PADA MAHASISWA SI PROGRAM MANAJEMEN PARIWISATA ]]>
<![CDATA[Georgina Janet]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The study Lipe & Salterio (2000) found a common measurement dominance on the results of the performance evaluation using the BSC, and this has resulted in a common measure bias. Various approaches are taken to address the common measure bias, but was not optimally reduced the common measure bias.This study combined two approaches which were disaggregate / mechanically aggregate and knowledge to reduce the common measure bias. The study also examined whether the performance evaluation using the BSC affected the allocation of compensation. This study used an experimental research method. The first hypothesis was tested by using repeated measures ANOVA, the second hypothesis was tested by using independent sample t-test and the second hypothesis was tested by using multiple linear regression. The Disaggregate /mechanically aggregate and knowledge approaches were managed to reduce the common measure bias of BSC and the results of BSC performance evaluation influenced the allocation of compensation.]]>
<![CDATA[Pengaruh Tingkat Pengungkapan Corporate Social Responsibility (CSR) Terhadap Asimetri Informasi pada Sektor Pertambangan dan Barang Konsumsi di Indonesia dengan Variabel Kontrol Leverage dan Book-to-maket ]]>
<![CDATA[Ineke Oktaviani]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Researches on the disclosure of Corporate Social Responsibility (CSR) to the information asymmetry are still not many. This study aimed to identify and to prove the link between the level of CSR disclosure and information asymmetry. CSR was measured based on the GRI Index version 3.1, while the information asymmetry measured by bid-ask spread. The control variables that used in this study were leverage and book-to-market. The samples used in this study were 202 data during the period of 2008 until 2015 and tested by SPSS software version 24. The results of this study proved that Corporate Social Responsibility had a significant negative influence to information asymmetry; leverage had positive and significant influence to information asymmetry; and book-to-market had positive and significant influence to information asymmetry.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan CSR ]]>
<![CDATA[Rafika Anggraini Putri]]>
<![CDATA[ Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to find out the affect of variables such profitability, liquidity, and leverage to Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 19 companies which got ISRA award and public companies that listed in Bursa Efek Indonesia (BEI) period 2010-2012. This research used multiple regression analysis. The result showed that profitability and leverage had no affect on CSR Disclosure, while liquidity had an affect on CSR Disclosure.]]>
<![CDATA[Contoh Template Publikasi Karya Ilmiah Akuntansi Bisnis ]]>
<![CDATA[Gunawan, Yulianto]]>
<![CDATA[ Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimstoexamine the effectofintellectual capitaland thefundamentalmeasurementsofcompany financial performance.This studyalsousedseveralcontrol variables, namely size and type of industry. Samples usedin this studyis the type ofcompany thatintensively used the intellectualcapital, that is the service industry. The hypothesis aretestedusingmultiple regression. Intellectualcapitalin theservice industryshowedthe influence to thecompany's financialperformance. Externalsize of thecompanies used tomeasure theintellectualcapital ismarket-to-book value. Market responds tothecompany'sprofitabilityandcompany’s productivity]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE MELALUI INNOVATION CAPABILITY SEBAGAI INTERVENING VARIABLE PADA KANTOR AKUNTAN PUBLIK DI SURABAYA ]]>
<![CDATA[Ivana Essianda]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study was conducted to know whether the positive effect on the Intellectual Capital on Innovative Capability, Innovative Capability on Financial Performance, and Intellectual Capital on Financial Performance in Public Accounting Firm in Surabaya. This study used a quantitative approach, and the data were obtained through distributing questionnaires to public accounting firms in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to innovation capability; innovation capability to financial performance; and intellectual capital to financial performance in public accounting firm in Surabaya. But, innovation capability was inadequate to be 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 innovation capability.]]>
