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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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Analisa Hubungan Antara Size, Product Life Cycle, Dan Market Position Dengan Penggunaan Balance Scorecard Pada Sektor Industri Restoran Kevin Limanto
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

With the Balanced Scorecard, restaurant entrepreneur can measure the performance of the restaurant entirely, not only the financial performance, but also the non-financial performance. The purpose of this study was to determine the relationship of organization size, product life cycle and market position against the use of the Balanced Scorecard in the restaurant industry in Surabaya. From the results of Pearson product moment correlation analysis researcher concluded that there was a significant positive relationship among organization size, product life cycle, and market position and the use of the Balanced Scorecard in the restaurant industry in Surabaya. This proved that the restaurant business in Surabaya has the perception that large restaurants, restaurants whose products are in the introduction or growth stage, as well as restaurants that have strong market position, that tend to implement the Balanced Scorecard in their business activities. The biggest perception of Balance Scorecard at restaurant industry is at the financial perspective.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry Dengan Variabel Market Share dan EPS Growth Di Perusahaan Terbuka Indonesia Margaret Carolina; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of Corporate Social Responsibility on information asymmetry still rarely done previous researchers, majority were to examine the relationship between Corporate Social Responsibility with financial performance. This study aimed to examine the affect of level corporate social responsibility (CSR) disclosure to the information asymmetry. The level of disclosure of corporate social responsibility was measured by using The Sustainability Reporting Index guidliness that valued by the criteria of the GRI. While the information asymmetry was measured by using the bid-ask data. The result showed that there was positive significant correlation of corporate social responsibility disclosure on bid-ask spread. The result also showed that growth in EPS (EPS Growth) had no affect on bid-ask spread, while market share had negative significant effect on bid-ask spread.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Catherina Rosally
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity role in auditor performance.
PENGARUH BOARD STRUCTURE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP FIRM PERFORMANCE Amanda Wijaya; 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 effect of board structure on intellectual capital disclosure and firm performance. Moreover, this study also aimed to know the indirect effect of board structure on firm performance through intellectual capital disclosure as the mediating variable. The sample used in this research was 41 banking companies listed on Indonesia Stock Exchange with observation years 2011-2016 and total observation 207 firm years. The data collected from the company’s annual report and Bloomberg then processed using WarpPLS 5.0.The results showed that board structure had positive influence on intellectual capital disclosure and firm performance and positive influence of intellectual capital disclosure on firm performance. This research also found that intellectual capital disclosure was not capable to mediate the influence of board structure on firm performance.
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

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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 Wanita Dewan Direksi terhadap Firm Value melalui Firm Performance sebagai Variabel Intervening Yurike Hamdani; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to examine the affect of woman in board on firm value and firm performance, and the affect of firm performance on firm value. This study also examine the indirect influence of woman in board on firm value through firm performance as intervening variable. Data were obtained from 60 firms listed in Indonesia Stock Exchange (IDX) in trade and consumer goods sector for the fiscal year of 2012-2015. Woman in board was measured by the proportion of woman in board of director. The value of the firm was measured by Tobin’s q. Firm performance was measured by ROA.              The results showed that there is a positive affect of woman in board of directors on firm value, woman in board on firm performance, and firm performance on firm value. Furthermore, this study also found that firm performance is incapable in mediating the indirect influence of woman in board on firm value.
Analisis Pengaruh Mekanisme Corporate Governance dan Reputasi KAP terhadap Aktivitas Manajemen Laba Jane Christiantie
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini menguji pengaruh mekanisme corporate governance dan reputasi KAP terhadap aktivitas manajemen laba. Sampel data yang digunakan berasal dari perusahaan yang sudah terdaftar di BEI di sektor perdagangan dan jasa, dalam rentang tahun 2009 – 2011. Penelitian ini menggunakan model regresi berganda. Variabel komisaris independen, kepemilikan institusi, kepemilikan manajemen, dan komite audit diukur dengan skala rasio. Sedangkan untuk reputasi KAP diukur menggunakan skala nominal dengan variabel dummy. Berdasarkan hipotesis penelitian ini menunjukkan bahwa variabel komisaris independen dan komite audit berpengaruh signifikan terhadap manajemen laba. Sedangkan  kepemilikan institusional, kepemilikan manajemen, dan reputasi KAP tidak berpengaruh signifikan terhadap manajemen laba.
ANALISA HUBUNGAN LEARNING ORGANIZATION TERHADAP COMPETITIVE ADVANTAGE DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA SEKTOR PERHOTELAN DI JAWA TIMUR Hanna Yunike
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purposes of this research was to know the positive and significant influence of learning organization towards competitive advantage, competitive advantage towards financial performance, and learning organization towards financial performance on hospitality sector in East Java. The data analysis technique in this research used Partial Least Square (PLS) with calculation process assisted by SmartPLS software application program to process the questionnaires data. The results of this research showed there was positive and significant influence of learning organization towards competitive advantage; competitive advantage towards financial performance; learning organization towards financial performance; but competitive advantage was able to mediate the relationship between learning organization and financial performance.
Rancang Sistem Informasi Akuntansi Siklus Pendapatan Hotel “X” di Surabaya Evando Callestyo; Priskila Adiasih
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research aimed to see the effectiveness of the revenue cycle of accounting information system in hotel. The study case that be used will showed that cash control was very important to hotel because cash management of a hotel is a hotel asset that very easily to be stolen. The system was created not only just to separate the jobs and obligations of employees but also to process the data to become information that helped leader to do internal control.            The result of research about accounting information system in “X” hotel showed the importance of integrated accounting information system to reach the growth of the company. The information system that saved well and connected by computerazation produced accurate revenue information and help the company to take fast decision.
PENGARUH STUDENT SATISFACTION TERHADAP COMPETITIVE ADVANTAGE DENGAN UNIVERSITY REPUTATION DAN STUDENT LOYALTY SEBAGAI VARIABEL INTERVENING Budiman Chan
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 affect of student’s satisfaction to competitive advantage with university reputation and student’s loyalty as the mediators. The data that used in this study were primary data. This study used students from 6 private universities in Surabaya as samples with purposive sampling method. The hypotheses in this study was analyzed by using Partial Least Square method. The result from this study showed a direct impact of positive and significant of the student’s satisfaction to competitive advantage, but the university reputation and student’s loyalty cannot become as the mediators.

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