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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 MANAGEMENT CONTROL SYSTEM TERHADAP FIRM PERFORMANCE MELALUI EMPLOYEE MOTIVATION SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA SEKTOR NON MANUFAKTUR DI SURABAYA) Elliza Christiani
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh penerapan management control system terhadap firm performance melalui employee motivation sebagai variabel intervening. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner. Teknik analisa yang digunakan adalah Structural Equation Modeling (SEM) dan perhitungan dilakukan dengan menggunakan alat bantu Smart Partial least Square (PLS). Hasil penelitian menunjukkan bahwa penerapan management control system berpengaruh positif dan signifikan terhadap employee motivation, management control system berpengaruh positif dan signifikan terhadap firm performance, dan employee motivation berpengaruh positif dan signifikan terhadap firm performance. Namun, employee motivation tidak memberikan pengaruh yang signifikan sebagai variabel intervening antara management control system dan firm performance. Hal ini disebabkan karena pengaruh management control system terhadap firm performance secara langsung lebih besar dibanding dengan menggunakan variabel employee motivation sebagai mediasi antara management control system dengan firm performance. Selain itu, employee motivation dapat menjadi variabel yang berdiri sendiri atau variabel independen yang dapat mempengaruhi firm performance.
Pengaruh Human Capital dan Marketing Capability Terhadap Kinerja Keuangan Perusahaan dan Nilai Pasar Perusahaan di Sektor Perdagangan Besar Barang Produksi dan Perdagangan Eceran (Kapitalisasi Kecil) Catherine Pritania Lukito; 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 examined the affect between human capital and marketing capability to financial performance of companies which measured by the profitability and the market value. The sample of the study consisted of trade sector of goods industry and retail trade company (included in the category) of small capitalization and listed in Indonesia Stock Exchange (IDX). Data were collected from the annual reports for the period of 2009-2014. The total number of observations were 70 firm year. The hypotheses tested by using Multiple Linear Regression. Human capital measured by calculating value added human capital component. Marketing capability measured by using marketing and R&D expenditures, while profitability measured by using Return on Assets. Market value of this study measured using market to book value. This study used company size and company age as control variables. The results of this study found that human capital and marketing capability were significantly influence financial performance and market value and company age is significantly associated with market value.
Analisa Pengaruh Total Quality Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Callystha Adhelline Prayhoego
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 signifikan antara Total Quality Management terhadap keunggulan bersaing dan kinerja perusahaan. Variabel TQM diukur dari delapan indikator, yaitu Top Management Support, Quality Information, Process Management, Product Design, Workforce Management, Supplier Involment, Customer Involment, Employee Empowerment. 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. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Unit analisis penelitian adalah perusahaan di Surabaya. Responden yang dijadikan sampel sebanyak 90 orang manajer puncak. Metode analisis yang digunakan dalam menguji hipotesis adalah Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS).Penelitian ini berhasil membuktikan adanya hubungan yang signifikan antara Total Quality Management terhadap keunggulan bersaing, Total Quality Management terhadap kinerja perusahaan, dan keunggulan bersaing terhadap kinerja perusahaan.
PENGARUH EARNINGS MANAGEMENT TERHADAP FIRM VALUE Sherly Susanto
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of earnings management to firm value had been studied before. However, the previous studies showed the inconsistent results. The aim of this research was to examine the affect of earnings management toward firm value in manufacturing sector in Indonesia by using various control variables such as firm size and leverage.The data in this study were processed by using SPSS version 22. The samples used in this study were 124 observations in the manufacturing sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. The study found that earning management and firm size had positive significant affect to firm value. Besides, the study also found that leverage had a negative significant affect to firm value.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN PERUSAHAAN PROPERTY DAN REAL ESTATE Liana Dewi; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 The majority of companies listed on the BEI are family companies, where family companies have advantages and disadvantages that affect the company's performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent result. This study aimed to know the influence of family control on probability. Profitability was measured by using ROA (Return on Asset). The control variables use good corporate governance, intensity of competition, and sale growth. The samples use in this research were firms in sector property and real estate industry which fulfilled certain criteria and analysed using multiple regression analysis.
PENGARUH SERVICE QUALITY TERHADAP COMPETITIVE ADVANTAGE MELALUI STUDENT LOYALTY DAN UNIVERSITY REPUTATION SEBAGAI VARIABEL INTERVENING Kristianto Kevin
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study is aims to examine the effect of service quality to competitive advantage with student loyalty and university reputation as intervening variables. Data that used in this study are primary data. This study use students from 6 private universities in Surabaya as samples with purposive sampling method. Hypotheses in this study is analyzed using structural equation model (SEM) with SmartPLS 2.0. The result revealed that, service quality significantly affect competitive advantage directly, and indirectly through intervening variables which are university reputation and student loyalty.
Pengaruh Market Competition Intensities terhadap Earning Persistence melalui Earning Management sebagai variabel intervening di Indonesia pada perusahaan yang terdaftar di LQ 45 dalam Bursa Efek Indonesia (BEI) Priskilla Dian Marlianti; 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 examine the influence of market competition intensities to earning persistence through earning management as an intervening variable. Market competition intensities measured by usingHHI index, earning management measured by using discretionary accruals, and earning persistence measured by using ROE. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2012 to 2015 with a total sample of 45 firm years.The results of this research indicated a positive and significant relationship of Market Competition Intensities to Earning Persistence, Market Competition Intensities to Earning Management, Earning Management to Earning Persistence.
Pengaruh Kinerja Corporate Social Responsibility (CSR) Terhadap Prediktabilitas Laba pada Perusahaan yang Bergerak di Sektor Barang Konsumsi Dengan Sub Sektor Rokok, Makanan dan Minuman di Indonesia Veronica Wijaya; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and prove the existence of a relationship between the influence of corporate social performance and the level of predictability of earnings. the corporate social responsibility was assessed by using the criteria of the GRI index. leverage and firm size used as control variabels. This research was carried out on a public companies in Indonesia listed in Jakarta Stock Exchange. The results showed that there was no reciprocal relationship between corporate social performance and corporate financial performance but showed that there was positive affect on the predictability leverage corporate profits, while firm size had positive affect on the level of company predictability of earnings.Meanwhile this research had not been able to prove the existence of a positive relationship between CSR and predictability of earnings.
PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 Martha Kartika
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh intellectual capital terhadap profitabilitas perusahaan. Penelitian ini juga menggunakan beberapa variabel kotrol yang diidentifikasi sebagai faktor yang mempengaruhi profitabilitas antara lain meliputi Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA). Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor perbankan. Penarikan sampel dilakukan menggunakan purposive sampling method sehingga diperoleh 22 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) mempunyai pengaruh yang signifikan secara bersama-sama terhadap profitabilitas. Hasil uji t menunjukkan bahwa  Value Added Human capital (VAHU) tidak berpengaruh terhadap profitabilitas. Sedangkan Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) berpengaruh positif signifikan terhadap profitabilitas.
PENGUNGKAPAN CSR TERHADAP ASIMETRI INFORMASI Frans Sanjaya; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research’s objective is to find out the relationship between CSR disclosure and information asymmetry. The measurement of CSR disclosure is using guideline from GRI G3.1. The measurement of information asymmetry is using bid-ask Spread. In this research control variable is also used, the control variables are earnings persistence and audit commitee. This research was carried out on go public companies in Indonesia which published their annual report and bid ask prices in the 2008 – 2015. The result of this research showed that the CSR disclosure has negative effect on information asymmetry, the earnings persistence has negative effect on information asymmetry, and the audit commite has effect on information asymmetry.

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