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INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
 48   49   50   51   52 
Pengaruh Penerapan Good Corporate Governance (GCG) Pada Variabel Share Ownership, Debt Ratio, dan Sektor Industri Terhadap Nilai Perusahaan Zefanya Gwenda
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 pengaruh penerapan Good Corporate Governance terhadap nilai perusahaan. Penelitian ini juga melibatkan variabel kontrol yaitu share ownership, debt ratio, dan sektor industri. Hal ini dilatarbelakangi oleh karena hasil penelitian terdahulu yang tidak konsisten, dan hasil penelitian terdahulu yang bersifat sektoral, sehingga penelitian ini digunakan untuk mengkonfirmasi penelitian terdahulu.Penelitian ini dilakukan dalam semua sektor industri yang tercatat dalam BEI (Bursa Efek Indonesia). GCG dihitung menggunakan GCG Score dengan kriteria-kriteria tertentu. Nilai Perusahaan dihitung menggunakan Tobins’Q. Kemudian data-data yang sudah ada diolah menggunakan SPSS 20. Penelitian ini menggunakan uji asumsi klasik / regresi linear berganda. Dan hasil penelitian ini adalah penerapan GCG pada variabel share ownership, debt ratio, dan sektor industri berpengaruh terhadap nilai perusahaan.
PENGARUH POLITICAL CONNECTION DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP RETURN ON EQUITY DAN ASSET TURNOVER PERUSAHAAN DI SEKTOR KONSTRUKSI Patrick Arifianto Suhartono
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 know whether there was significant influence of political connection of the board of directors and board of commissioners on the ROE and asset turnover. The results from this study demonstrated that the political connection of the board of directors and board of commissioners had no affect on ROE and asset turnover. Firm size has positive effect on ROE and asset turnover. The board size has a significant influence on ROE.
ANALISA HUBUNGAN BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS MANAJEMEN LABA TAHUN BERJALAN DENGAN MENGGUNAKAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN DI INDONESIA Seliya Esther Sampul; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aims to test influence of income tax expense of prior year on earnings management activities of current year of property, real estate and building contruction companies in Indonesia by using firm size and leverage as control variables. Samples of this research will be selected with purposive sampling method. Furthermore, this study will use 59 financial reports of property, real estate and building construction public companies that registered in Indonesia Stock Exchange from 2010 until 2015. The data will be tested by using multiple linear regression analysis. The results showed that income tax expense, firm size and leverage had effect on earnings management simultaneously. Partially variable income tax expense had negative effect on earnings management, variable firm size had no effect on earnings management and leverage had negative effect on earnings management.
PENGARUH CONTROL ORIENTED SEBAGAI STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Arnius Rany
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 know the affect of  Control Oriented as a Strategy Management Accounting Techniques on Competitive Advantage and Organizational Performance in a company. In this study primary data was used by distributing questionnaires to companies that ware openly or closely which is engaged in manufacturing in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. The result showed that the affect of Control Oriented on Competitive Advantage were positive and significant. In addition, the results also proved that there were positive and significant affect of Control Oriented on Organizational Performance, and also positive and significant affect of Competitive Advantage on Organizational Performance in companies engaged in manufacturing in Surabaya and Sidoarjo..
Pengaruh Corporate Governance Terhadap Firm Value Dengan Earning Quality Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar di LQ45 Florensia Venna Clarista; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purposes of this research is to analyze  the relationship of corporate governance to firm value with earning quality as intervening variable. The data analysis technique used was Partial Least Square (PLS)  with the calculation process assisted by SmartPLS software application program to process the data from the Annual report. The results showed there were positive and significant influence of corporate governance towards firm value, positive and siginificant influence of corporate governance towards earning quality, and earning quality towards firm value, but there was no indirect influence of corporate governance towards firm value through earning quality               
ANALISA PENGARUH DARI CORPORATE REPUTATION PADA FINANCIAL PERFORMANCE DENGAN MENGGUNAKAN BRAND EQUITY SEBAGAI VARIABEL INTERVENING PADA SEKTOR INDUSTRI PERHOTELAN DI SURABAYA Anthony Ananto; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the direct affect of corporate reputation and brand equity to the financial performance of companies in the sector of the hospitality industry in the area of Surabaya. This study used the signaling theory in data collection through questionnaire that distributed to 35 hotels from 3-to-5-star hotels and using SmartPLS2 to process acquired data. The result given from the data processing was the corporate reputation and brand equity had positive and significant correlation to the financial performance of companies in the sector of the hospitality industry in the area of Surabaya. In addition the results of this study also indicated that hotel which giving the best facility and private customer practices (exclusive services) to their customers could increase the brand loyalty of customers
Analisa Hubungan Antara Intensitas Persaingan, Ukuran Perusahaan, Organisasi Pembelajaran dengan Penggunaan Sistem Informasi Akuntansi Pada Sektor Ritel di Surabaya Felycia Eri
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Retail sector made the largest contribution to Gross Regional Domestic Product of Surabaya City in 2011, with a donation of 29.71%. The growth in the number of retail firms in Surabaya is also increasing every year. To be able to survive in competition, the management must be able to perform the right decision. The appropriate decisions based on the accurate, relevant, timely information that can be produced through Accounting Information System (AIS). By realizing the importance of AIS usage at retail sector, therefore researcher interested in doing research that aimed to know the relationship between competitiveness intensity, firm size, learning organization and the usage of AIS. The data were collected by distributing questionnaires to the owners or managers (15 food retailers and 90 general merchandise retailers) in Surabaya. Statistical analysis used in this research was Pearson Product Moment Correlation Analysis. This research was able to prove the existence of positive and significant correlation between the competitiveness intensity with the usage of AIS; firm size with the usage of AIS; and learning organization with the usage of AIS. Most of the usage of AIS at retail sector actually more emphasis on Financial Reporting System aspect which for fulfilling of responsibility to external parties such as providing financial statements to the owner.
PENGARUH POLITICAL CONNECTION DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP RETURN ON EQUITY DAN ASSET TURNOVER PERUSAHAAN DI SEKTOR KONSTRUKSI Patrick A Suhartono; Sany Sany Sany
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 know whether there was significant influence of political connection of the board of directors and board of commissioners on the ROE and asset turnover. The results from this study demonstrated that the political connection of the board of directors and board of commissioners had no affect on ROE and asset turnover. Firm size has positive effect on ROE and asset turnover. The board size has a significant influence on ROE.
Top Management Team (TMT) Departure in Acquisition Period: Understanding The Factors That Influence The Relationship Between TMT Departure and Post-Acquisition Performance Genial Sugianto
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this paper is to define the relationship between TMT Departure and post-acquisition performance and find factors that cause TMT to depart. Instead of using field works, this paper uses literature review method to answer the research question. Thus, all of relevant papers related to Merger & Acquisition and TMT departure will be included to discuss the relationship between both variables and factors behind TMT departure. Evidently, this thesis found that there is a negative effect between TMT Departure and post-acquisition performance. To put it another way, high turnover of acquired executives may cause post-acquisition performance to decrease. In order to uncover this issue further, this thesis will use 2 theories to describe eight factors that cause TMT Departure: Resource Base View (RBV) Theory and Relative Standing Theory. Thus, these factors can help acquiring management to prevent high TMT turnover.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA DENGAN KINERJA PERUSAHAAN PADA PERUSAHAAN TERDAFTAR DI SEKTOR PERDAGANGAN, JASA, DAN INVESTASI PERIODE 2010-2015 Simon Eric Hanjoyo; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to know whether there was a relations of family ownership and performance. This study used family ownership as main variable and 3 Control Variables of Corporate Governance, Competitive Intensity dan Leverage. The population used in this study is a company in Indonesia that have registered in Indonesia Stock Exchange. The sample of this research was 79 companies in Indonesia registered in Indonesia Stock Exchange.The data analysis technique used was the Double Linear Regression to describe the relationship of the variables. The Data processing used SPSS  24 version. The results showed that family ownership had positive and significant affect on perfomance. While Good Corporate Governance doesn’t had significant influence towards perfomance. On the other side, competitive intensity had positive and significant affect on perfomance. Furthermore, leverage had negative and significant influence on perfomance

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