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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 Corporate Social Responsibility Terhadap Nilai Perusahan di Indonesia Yang Bergerak di Sub Sektor Retail dan Trade, Healthy Care, Computer dan Service, dan Investment Company Ong Yuliana; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify wheter there was an influence of Corporate Social Responsibility on the Firm Value measured by using Tobin’s q based on the Global Reporting Initiative standard. Sample was obtained from 130 companies during the periode of 2009-2013 in trading, service, and investment sectors. The result of this research shows ad that Corporate Social Responsibility has no significant Influence on the firm value. Similarly, the control variables, of Firm Size, Der, and Market Share, were also proven had have no significant Influence on the firm value.
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Industri Barang Konsumsi Evelyn Sutejo; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Most companies in Indonesia have family ownership structures, which have advantages and disadvantages that affect the company performance. Empirical results from previous studies on the influence of family ownership structure on corporate performance when still had many inconsistencies. This study aimed to know the affect of family ownership structure on company performance measured by using performance measurement based on accounting that was Return on Assets (ROA). The control variables in this research were firm age and good corporate governance. The sample used in this research was 30 companies in the consumer goods industry sector in 2010 to 2015. The research method used was multiple regression analysis model.The result of this research proved that family ownership structure had negative affect but not significant to ROA. Variable of good corporate governance had significant negative affect to ROA. While the variable of firm age had significant positive affect to ROA.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN Natalia Brenda E. Thadete
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In the previous studies it was found that family control was able to improve profitability, but on the other side family control was able to reduce firm value. There is a dilemma in applying family control and also the number of family firms in Indonesia encouraged the research to be conducted. The study was conducted on companies in the mining sector during the period 2009-2011. This study used quantitative approach by using regression analysis. The variables used were ROA, Tobin’s Q, firm size, sales growth, and leverage.The result of this study concluded that family control has no significant affect on profitability, but had significant negative affect on firm’s value. This study also found that firm size has positive affect on profitability and firm’s value. There was no significant affect of sales growth and leverage on profitability and firm’s value.
Pengaruh Budget Participation terhadap Managerial Performance melalui Budget Goal Difficulty dan Budget Goal Commitment sebagai Variabel Intervening Stefani Stefani Stefani; Josua Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The enactment of MEA creates a business competition, especially in the ASEAN region will be tighter, thus requiring every company should have a good performance in order to have high competitiveness. Good performance related to managerial performance requires a good planning, and budgeting is one of the components in the plan. Budget participation is a budgeting approach that focuses on efforts to improve the performance of managers in order to achieve organization goals. The purpose of this research was to examine the influence of budget participation to managerial performance through budget goal difficulty and budget goal commitment as an intervening variable in companies around Surabaya. Data were collected from questionnaires (quantitative research). The sample of the study consistsed of managers of companies in Surabaya, with total 135 respondents. This study used Partial Least Square (PLS) analysis technique. The results of this study found that budget participation had positive influence to budget goal commitment, budget goal difficulty and managerial performance, which means the higher budget participation the higher manager’s commitment to achieved budget goal, budget goal difficulty, and managerial performance. Budget goal commitment also had positive influence to managerial performance, while budget goal difficulty had no influence.
Analisa Pengaruh Strategic Planning Terhadap Keunggulan Bersaing Dan Kinerja Perusahaan Priscilla Natasha
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 antara Strategic Planning terhadap keunggulan bersaing dan kinerja perusahaan. Jenis penelitian yang digunakan adalah kausal karena bertujuan untuk mengetahui pengaruh variabel terhadap variabel yang lain. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden yang merupakan manajer yang bekerja pada perusahaan jasa yang menerapkan Strategic Planning di Surabaya dan telah memiliki pengalaman minimal 1 tahun. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Variabel Strategic Planning diukur dengan menggunakan empat tahapan yaitu defining company purpose and goal; analysis of business environment; analysis of strategic issues, generation, evaluation and selection; development and implementation, evaluation and control system. Variabel keunggulan bersaing diukur dari lima indikator yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan akan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Hasil penelitian menunjukkan bahwa Strategic Planning memberikan pengaruh yang signifikan terhadap keunggulan bersaing dan kinerja perusahaan. 
ANALISA PENGARUH BRAND EQUITY TERHADAP KINERJA KEUANGAN MELALUI CUSTOMER SATISFACTION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Yustinus Priya Artanta
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 was to examine the affet of brand equity on financial performance through customer’s satisfaction as an intervening variable on banking companies in Surabaya. Sample of this study were 35 bank companies in Surabaya. Data were collected by distributing questionnaires to the clients and also financial data of Indonesia Stock Exchange. This study used path modeling analysis technique with PLS tools. The Results showed that there were positive and significant affect of brand equity on customer’s satisfaction, positive and significant affect of brand equity on financial performance, and also positive and significant affect of costumer’s satisfaction on financial performance on bank companies in Surabaya.
PENGARUH CEO DUALITY TERHADAP FIRM VALUE DAN EARNINGS QUALITY SEBAGAI VARIABLE INTERVENING Davin Wijaya; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the direct and significant influence between CEO Duality variable to firm value and earnings quality as intervening variable. The sample used in this research was 43 LQ 45 Companies listed in Indonesia Stock Exchange starting from 2013-2015. The data processed by using smart PLS2 software.The result of the research found negative influence of CEO duality to firm value, negative influence of CEO duality to earnings quality, and positive influence of earnings quality to firm value.
Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan pada Sektor Keuangan Agustina Melia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the effect of good corporate governance on firm performance in finance sector company. This study used board of commissioner, independent commissioner, and managerial ownership as good corporate governance’s proxy on the firm performance. Board of commissioner, independent commissioner, and managerial ownership used as independent variables. The firm performance used in this study using ROA as measurement and dependent variable. This study also used variable control which was firm size. Samples used in this study was finance sector company of the period of 2011-2013. The hypothesis was tested by using multiple regression linear. Simultaneously, board of commissioner, independent commissioner, managerial ownership, and firm size significantly affected the ROA. Partially, board of commissioner and managerial ownership didn’t significantly affect the ROA. Meanwhile, independent commissioner and firm size negatively and significantly affect the ROA.
PENGARUH DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Yohanes Rudolf Benu; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study is to determine the impact of diagnostic control system on customer-oriented measures towards employee-oriented measures as an intervening variable. The population used in this study are 31 public companies which operated in Surabaya, with a sample size of 104. The analysis technique used in this study is a partial least square. The result of the study shows that the diagnostic control system has a significant positive effect on employee-oriented measures, employee-oriented measures has a significant positive effect on customer-oriented measures, and diagnostic control system has a positive significant effect on customer-oriented measures.
PENGARUH ORGANIZATIONAL LIFE CYCLE TERHADAP FINANCIAL PERFORMANCE MELALUI INTELLECTUAL CAPITAL SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN TERBUKA (Tbk) DI SURABAYA Jansen Jansen; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The Affect of Organizational Life Cycle towards Financial Performance through Intellectual Capital as Intervening Variable on manufacturing companies in Surabaya.The purpose of this study was to test the effects of Organizational Life Cycle, towards Financial Performance through Intellectual Capital as Intervening Variable in manufacturing companies in Surabaya. The sample of this study was 30 public companies in Surabaya. The data was collected by distributing questionnaires to the companies. This study used path modeling analysis technique with PLS tools. The results from this study showed that Organizational Life Cycle and Intellectual Capital had negative affect through Financial Performance as the companies growing older.

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