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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 Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Monica Hendrik
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN Evita Vianita Sari; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Family firms still dominate in Indonesia, where family firms have disadvantages and advantages that effect firm performance. Previous research on the influence of family firms was also inconsistent. This study aimed to know the effect of family ownership structure on firm performance. Firm performance was measured by using ROA. The control variables used were good corporate governance, intensity of competition, capital structure. The sample used in this research was the companies of property, real estate and building construction sector that met certain criteria and was analyzed by using multiple linear regression. The result of this research showed that family ownership structure had significant effect to firm performance. Capital structure had negative significant effect to firm performance. The intensity of competition and good corporate governance variable had no significant effect to firm performance.
Analisis Transformational Leadership Terhadap Financial Performance Melalui Employee Engagement dan Job Satisfaction Pada Perusahaan Perbankan Di Surabaya Halim Elvin Ciakaren
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 melalui employee engagement dan job satisfaction pada perusahaan perbankan di Surabaya. 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 pendekatan definisi operasional dan indikator empirik. Variabel terikat adalah Financial Performance. pada 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 perbankan 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 310 karyawan pada 31 perusahaan perbankan yang menerapkan transformational leadership. Penelitian ini menggunkan teknik path modelling dengan alat bantu PLS. Hasil pengujian menunjukkan bahwa penerapan transformational leadership memberikan pengaruh positif terhadap employee engagement dan job satisfaction serta pengaruh yang diberikan pun signifikan. Employee engagement dan job satisfaction juga memberikan pengaruh positif dan signifikan terhadap financial performance ratio. tetapi transformationa leadership tidak memberikan pengaruh yang positif dan signifikan terhadap financial performance.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Informasi Asimetri Dengan Variabel Kontrol Financial Disclosure dan Firm Age Maria Yunita; 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 know and to prove the affect of corporate social responsibility (CSR) disclosure level to information asymmetry. CSR disclosure level measured by using sustainability reporting criteria guidelines of Global Reporting Initiatives. Information asymmetry measured by bid-ask spreads. Control variables used in this research were financial disclosure and firm age.  This research was carried out on go public companies in Indonesia which published sustainability report and listed in GRI’s database with a sample of 109 observations. The results of this research asserted that CSR disclosure level has positive and significant affect on information asymmetry. The results also showed that financial disclosure did not affect information asymmetry, while firm age had negative and significant affect on information asymmetry.
PENGARUH FAMILY CONTROL, FIRM SIZE, FIRM RISK, DAN FIRM LIFE CYCLE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Servin Servin
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to examine the effect of family control, firm size, firm risk, and firm lifecycle towards profitability and firm’s value. Sampels were taken from 27 consumer goodscompanies, listed in Indonesia Stock Exchange, ranging from 2010 – 2012. The hypotheseswere tested using multiple regression analysis. In this study, profitability was measured byROA (Return on Asset) and firm’s value was measured by Tobin’s q. The result were, familycontrol and life cycle stage-growth had negative influence towards profitability and firm’svalue while firm size and life cycle stage-mature had positive influence. Firm risk had noinfluence to both of profitability and firm’s value.
PENGARUH PERILAKU PEMILIK ATAS ISU MANAJEMEN LINGKUNGAN TERHADAP KINERJA KEUANGAN MELALUI CUSTOMER SATISFACTION PADA PERUSAHAAN DI WILAYAH SURABAYA Swandayani Seputro
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to know the influence of the owner's behavior on the issue of environmental management toward financial performance, with customer’s satisfaction as an intervening variable. The type of research was quantitative research. The sample was the owner of the companies in Surabaya, totaling 56 peoples. This study used analysis techniques Partial Least Square (PLS). The results showed the owner's behavior on environmental management issues affect on each of the customer’s satisfaction and financial performance, the better the owner’s behavior of environmental management issue, the more satisfied customers and better financial performance. In addition, it was concluded that customer’s satisfaction also affect financial performance, so the higher customer’s satisfaction, the higher the company's financial performance.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE PERFORMANCE PADA USAHA RETAIL BAHAN BANGUNAN DAN PERLENGKAPAN RUMAH TANGGA DI SURABAYA Fransisca Soetanto; Saarce Elsye Hatane
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 affect of corporate image on store store’s performance through customer’s satisfaction as the intervening variable on retail store building materials and home appliances in Surabaya. Sample of this study is 35 retail stores of building materials and home appliances in Surabaya. Data were collected by distributing questionnaire to the customers and managers of the stores. This study were used path modeling analysis technique with PLS. Results showed that there were positive and significant affect of store  corporate image on customer satisfaction, positive and significant affect of customer satisfaction on store performance, and also positive and significant affect of corporate image on store performance on retail store building materials and home appliances in Surabaya.
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Perdagangan, Jasa, dan Investasi Stephanie Natalie Tanzil; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimes to examine and to prove the influence of family ownership structure on firm performance by using ROA. This study also used control variables of GCG score and intensity of competition. The research was conducted on sector trading, service, and investment companies within 2010-2015 with the samples of 480 observations and measured by using SPSS software. The result showed that family ownership structure had significant negative affect on firm performance. In addition, the control variables of GCG score and intensity of competition had significant positive affect on firm performance.
PENGARUH FAMILY CONTROL, FIRM RISK, FIRM SIZE DAN FIRM AGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR KEUANGAN Lidia Hariyanto
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the effect of family control, firm risk, firm size, and firm age on profitability and firm’s value. Samples were taken from 66 financial companies listed on the Indonesia Stock Exchange in the year of 2009-2011. This hypothesis was tested by using multiple linear regression. In this study, profitability measured by ROA (Return on Assets) and the value of the firm measured by Tobin’s Q. family control and firm risk had no affect on profitability and the value of the firm, while firm size had negative affect on profitability and positive affect on the firm’s value. Firm age had no affect on profitability but had negative affect on the firm’s value.
Pengaruh Good Corporate Governance Terhadap Persistensi Laba Karina Steffany; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to prove the influence of good corporate governance on earnings persistence. The research was conducted on companies that received a rating CGPI by IICG in cooperation with SWA magazine in Indonesia within the observation period of 2010 until 2014 with a sample of 54 observations. Earnings persistence was measured by using regression slope coefficient of earnings per share. The control variables used in this study were the size of the company, cash flow volatility, volatility of sales, operating cycle, and proportion of negative earnings.The results of this study indicated that good corporate governance had no affect on earnings persistence. The size of the company had a positive effect on the persistence of earnings, operating cycle and the proportion of negative earnings had a negative affect on earnings persistence. Furthermore, the results also showed that the volatility of cash flow and sales volatility had no affect on the persistence of earnings

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