Articles
788 Documents
<![CDATA[Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia ]]>
<![CDATA[Ivena Tiono]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (472.736 KB)
<![CDATA[Penelitian ini dilakukan untuk mengetahui apakah faktor-faktor profitabilitas opiniaudit, jenis industry, ukuran perusahaan, dan reputasi Kantor Akuntan Publik (KAP) mempengaruhi audit report lagdi perusahaan - perusahaan yang terdaftar di Bursa Efek Indonesia, khususnya di tahun 2009-2011. Metode sampling yang digunakan adalah purposive sampling dengan jumlah total perusahaan sampel sebanyak 600 perusahaan. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik dan normalitas terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Software yang digunakan dalam mengolah data adalah SPSS versi 20. Hasil penelitian menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 2,6%; 97,4% lainnya dijelaskan oleh faktor-faktor lain. Secara parsial, jenis industry mempengaruhi audit report lag.Sedangkan opini audit, profitabilitas, ukuran perusahaan dan reputasi KAP tidak berpengaruh terhadap audit report lag. ]]>
<![CDATA[PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG BERGERAK DI SEKTOR INDUSTRI DASAR DAN KIMIA DI INDONESIA ]]>
<![CDATA[Shannon Dorothy Tedjosukmono]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (451.416 KB)
<![CDATA[The successful implementation of Corporate Social Responsibility (CSR) is less precise when measured with periodic financial performance, therefore it is more appropriate to measure it by using earning persistence as the measure of sustainable performance. However, researches linking CSR to earning persistence is still very rare. Therefore, this study was conducted to determine the influence of Corporate Social Responsibility (CSR) to the earning persistence on companies of basic and chemical industry listed on the Stock Exchange in Indonesia in 2010 until 2014 with 88 samples and the use of SPSS version 22 as a measuring tool.This research has CSR as independent variable and earning persistence as the dependent variable. Operating cycle, sales volatility, cash flow volatility and negative earning were used as control variables. The results of this research has not been able to prove the impact of CSR on earning persistence of companies on basic and chemical industry in Indonesia. The control variables used in this research also have not been able to prove their impact on the persistence of earnings of companies on basic and chemical industry in Indonesia.]]>
<![CDATA[PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING STUDY KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA ]]>
<![CDATA[Jessica Kosasih]]>;
<![CDATA[Josua Tarigan]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (229.492 KB)
<![CDATA[This study was intended to know how the role of strategic leadership to the competitive positioning of the manufacturing company in Surabaya, as well as in addition to know how the role of strategic leadership to the competitive positioning through the organization learning manufacturing company in Surabaya. In this study, the data collected by distributing questionnaires to 30 manufacturing companies in Surabaya and each company used the 2-3 respondents. This research usied Structural Equation Model analysis of Partial Least Square software. The survey results revealed that the strategic leadership had positive influence on competitive positioning and organization learning did not reinforce a positive influence on the competitive positioning of strategic leadership.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Inez Cornelia Risamasu]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (252.631 KB)
<![CDATA[ This study aimed to examine the factors that influenced going concern audit opinion. This research was in the form of quantitative, in which the data obtained from Indonesia Stock Exchange and bloomberg. The sample used in this research was 49 manufacturing companies listed on Indonesia Stock Exchange 2011 – 2015 then the data processed by using software SPSS Version 23. Data analysis technique used was logistic regression analysis. The results showed the debt default had no affect on the provision of going concern audit opinion, firm size had no affect on the provision of going concern audit opinion, the previous year's audit opinion had a significant positive effect on the provision of going concern audit opinion, financial condition had a significant negative affect on the provision of going concern audit opinion, company size had no affect the provision of going concern audit opinion.]]>
<![CDATA[ANALISA PERBEDAAN KINERJA KEUANGAN (MARKET RATIO) PADA PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORT AWARD (ISRA) 2009-2011 ]]>
<![CDATA[Widyastuti Widyastuti]]>
<![CDATA[ Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (338.942 KB)
<![CDATA[The purpose of this research was to know the difference of financial performance on participant firms of Indonesia Sustainability Report Award (ISRA) 2009-2011. Market measurements used in this research were Price Earning Ratio and Market to Book Ratio. Firm performance data based on firm’s annual report from 2009-2011 and participating firm data from the Report of the Judges ISRA. The test used in research were independent t test, One Way ANOVA, and MANOVA test by using SPSS 19. The research sample were 30 companies participating in Indonesia Sustainability Report Award on 2009-2011 listed in Indonesia Stock Exchange. The result of the research showed that only Market to Book Ratio of participant of Indonesia Sustainability Reporting Award showed difference between manufacturing and service sectors. Meanwhile, there was no difference of PER and MBR of participating and size variable. This indicated that investors didn’t know about ISRA so they didn’t use the information available in this award.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PREDIKTABILITAS LABA PADA PERUSAHAAN MANUFAKTUR DI SEKTOR ANEKA INDUSTRI DI INDONESIA ]]>
<![CDATA[Lilyani Kartika Sinatra]]>;
<![CDATA[Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aimed to investigate the influence of Corporate Social Responsibility to the predictability of the company's profit. Corporate Social Responsibility variables measured by using the Global Reporting Initiative (GRI) Index 3.1. Variable earnings quality measured by using earnings predictability. The control variables in this study were firm size and leverage. This research was conducted at the company go public in Various Industries sector listed in Indonesia Stock Exchange and has annual report on the period of 2010-2014 with a sample of 120 observations. The results showed that the Corporate Social Responsibility positively related to the predictability of earnings, while firm size negatively related to the predictability of earnings and leverage positively related to earnings predictability.]]>
<![CDATA[Pengaruh Budgeting Participation Terhadap Job Satisfaction Pada Sektor Jasa di Surabaya ]]>
<![CDATA[Lani Diana Gani]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (528.174 KB)
<![CDATA[Anggaran merupakan alat perencanaan dan pengendalian yang dibutuhkan agarperusahaan dapat mencapai tujuannya. Mengingat anggaran memiliki fungsi penting, maka proses penyusunannya juga penting untuk diperhatikan. Salah satu pendekatan yang dapat digunakan dalam menyusun anggaran adalah budgeting participation. Dengan adanya budgeting participation, bawahan dapat memperoleh dan memanfaatkan job relevant information. Dengan job relevant information tersebut akan membantu bawahan untuk dapat menyelesaikan tugas/pekerjaanya, di mana keberhasilan bawahan dalam menyelesaikan tugas/pekerjaannya berhubungan dengan rasa puas yang dirasakan bawahan tersebut terhadap pekerjaannya. Adapun penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh budgeting participation terhadap job satisfactiondan job relevant information, pengaruh job relevant information terhadap job satisfaction, dan pengaruh budgeting paticipation terhadap job satisfaction melalui job relevant information sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah karyawan perusahaan jasa di Surabaya yang berjumlah 100 orang. Penelitian ini menggunakan teknik analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa budgeting participation berpengaruh positif masing-masing terhadap job satisfactiondan job relevant information, lalu job relevant informationjuga berpengaruh positif terhadap job satisfaction, serta budgeting participationberpengaruh positif terhadap job satisfaction melalui job relevant information sebagai variabel intervening.]]>
<![CDATA[PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR TERBUKA ]]>
<![CDATA[Andrew Pranata]]>
<![CDATA[ Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (232.303 KB)
<![CDATA[The purpose of this study was to know whether there was an influence of organizational learning to competitive advantage through the accounting information system. The selected population in this study was open non-manufacturing companies Surabaya, which is composed of property, telecommunications, banks, and retail. Sample of this research was the employee who has a position as a manager. The total sample of 60 respondents drawn 2 managers from each company manager. This study used path analysis technical model with PLS. The results from this study showed that organizational learning had significant and positive impact on the competitive advantage of companies and also learning through the accounting information system that could give affect to the company in achieving competitive advantage.]]>
<![CDATA[Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Aneka Industri ]]>
<![CDATA[Finda Yovita]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (443.72 KB)
<![CDATA[This study aimed to prove the influence of family ownership on firm performance measured by ROA. The control variables used in this research were GCG Score, Intensity of Competition and firm size. This study used a sample of companies listed in the Indonesia Stock Exchange (IDX) in miscellaneous industries sector for the period 2010-2015 then measured through software Statistical Package for the Social Sciences (SPSS). The results of this study indicated that family ownership and intensity of competition had no influence on firm performance. Meanwhile, GCG and firm size had a positive influence to firm performance that measured by ROA.]]>
<![CDATA[PENGARUH ORGANIZATION LEARNING TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Angelina Zipora]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (272.36 KB)
<![CDATA[This study was conducted to examine the relationship intervening of Accounting Information System. The sample in this study were 60 respondents who plays as managers. This study used a qualitative approach. The data for this study were obtained through questionnaires and the results of this study showed that there was a positive affect on the organization learning to the competitive positioning in the company, positive influence of organization learning to accounting information system, and the positive effect of accounting information system to competitive positioning but not significant]]>
