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<![CDATA[Pengaruh Komposisi Dewan Komisaris terhadap Nilai Perusahaan dengan Leverage Sebagai Variabel Intervening ]]>
<![CDATA[Regina Febby]]>;
<![CDATA[Saarce Elsye Hatane]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This research aimed to know the influence of Board Composition as measured by the proportion of independent Board of Commissioners toward the Firm Value as measured by the simplified formula of Tobin's Q by Chung and Pruitt (1994). The study also used leverage as intervening variable. This research used a sample of the consumer goods sector companies (sub-sectors, cigarette, pharmaceuticals, cosmetics and household, household appliances, along with food and drink) and trade sector companies (wholesale and retail sub-sectors) listed in the Indonesia stock exchange in the period of 2010-2015. The samples were selected by using purposive sampling method, and obtained from sample of 44 companies. The results of this study indicated that the proportion of the independent Board of Commissioners had significant positive influence toward firm value and also had significant negative influence toward leverage. There was significant negative influence between leverage toward firm value. This research also showed that leverage could not mediate the relationship between the independent board and firm value. ]]>
<![CDATA[PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA SEKTOR PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Cynthia Josephine]]>
<![CDATA[ Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to know whether the implementation of good corporate governance and financial ratios were able to predict the company experienced financial distress in the real estate and property sector listed in the Stock Exchange in the period of 2006-2011. Control variables used were the ratio of Debt To Asset, Net Profit Margin and Current Ratio. The samples used in this study were 46 property and real estate firms. The study was divided into 3 models which were Model I (1 year before the financial distress), Model II (two years before financial distress), Model III (3 years before financial distress). The hypotesis in this study was tested by using logistic regression. The results of this study proved that the model I and II, GCG score, ratio of NPM and the CR were able to predict the companies that experienced financial distress while the DTA was not able to predict the ratio of companies that experienced financial distress. While the model III, GCG score, ratio of DTA, NPM and CR were not able to predict the companies that experienced financial distress. And the accurate results was Model II.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR BARANG DAN KONSUMSI ]]>
<![CDATA[Christina Christina Christina]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The objective of this resech was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value, in which the CSR variable was measured based on the Gloal Reporting Initiative Index 3.1 standart, while firm value was measured by using Tobin’s Q. The sample was taken form the observation of 124 companies in Consumer Goods Industry sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had no significant influance on the firm value, while the other control variable, namely firm size had significant influence on the firm value. But market share and debt to equity ratio control variables had no impact on the firm value.]]>
<![CDATA[PENGARUH ORGANIZATION LEARNING TERHADAP COMPETITIVE POSITIONING MELALUI INTENSITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA STUDI KASUS PERUSAHAAN NON MANUFACTURING ]]>
<![CDATA[Beatriz Imelda]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The purpose of this research was to identify the influence of Organization Learning toward Competitive Positioning with Accounting Information System as the mediating variable Non Manufacturing Firms in Surabaya. The variables were: Organization Learning, Accounting Information System, and Competitive Positioning. The number of samples were 83 respondents. The data analysis technique used was Partial Least Square. This research showed that Organization Learning had positive influence toward Competitive Positioning; Organization Learning had positive influence toward Accounting Information System, but there was no influence of Accounting Information System on Competitive Positioning. That’s why, Accounting Information System was not a mediating variable of Organization Learning towards Competitive Positioning in non manufacturing firms in Surabaya. ]]>
<![CDATA[Pengaruh Penerapan Corporate Governance terhadap Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan dan Current Ratio sebagai Variabel Kontrol ]]>
<![CDATA[Bernadette Devina Taufik]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the influence of corporate governance implementation on financial performance. This study also examine the influence of firm size and current ratio on financial performance as control variable. The data were obtained from firms that listed in Corporate Governance Perception Index (CGPI) organized by the Indonesian Institute for Corporate Governance (IICG) during 2001-2015. Corporate Governance was measured by CGPI score. Financial performance was measured by ROE and firm size was measured by Total Assets.The results showed that there was a significant positive influence of corporate governance and financial performance. Furthermore, this study also found that firm size and current ratio had no significant affect on financial performance.]]>
<![CDATA[STUDI EKSPERIMENTAL : MENGURANGI BIAS PENGUKURAN UMUM BALANCED SCORECARD DALAM PENILAIAN KINERJA PADA MAHASISWA S1 PROGRAM MANAJEMEN PERHOTELAN ]]>
<![CDATA[Jessica Octavia]]>
<![CDATA[ Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Penelitian Lipe dan Salterio (2000) menemukan adanya bias pengukuran umum. Bias pengukuran umum dapat mengurangi manfaat dari BSC. Beberapa penelitian sebelumnya melakukan berbagai pendekatan untuk mengurangi bias pengukuran umum (debiasing), Roberts, Albright & Hibbets (2004) dengan pendekatan disaggregated/ mechanically aggregated serta Dilla dan Steinbart (2005) dengan pendekatan pengetahuan mengenai BSC. Kedua penelitian sebelumnya berhasil mengurangi bias namun belum optimal maka dari itu dilakukan penelitian ini yang menggabungkan kedua pendekatan tersebut serta melihat apakah evaluasi kinerja menggunakan BSC mempengaruhi alokasi kompensasi. Metodologi penelitian yang dilakukan adalah penelitian eksperimen laboratorium. Pengujian hipotesis penelitian ini menggunakan uji repeated measure ANOVA, independent sample t test serta analisis regresi.Hasil penelitian menunjukan bahwa pendekatan disaggregated/ mechanically aggregated berpengaruh signifikan dalam mengurangi bias pengukuran umum. Ditemukan juga bahwa pendekatan pengetahuan mengenai BSC berpengaruh signifikan dalam mengurangi bias pengukuran umum, serta evaluasi kinerja menggunakan BSC berpengaruh signifikan terhadap alokasi kompensasi.]]>
<![CDATA[HUBUNGAN TIMBAL BALIK ANTARA KINERJA SOSIAL PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN YANG DIUKUR MENGGUNAKAN PRICE EARNING RATIO ]]>
<![CDATA[Surya - Wibowo]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine and to prove the reciprocal relationship between corporate social performance and corporate financial performance. Corporate social performance measured by using Sustainability Reporting Index that assessed by using criteria guideliness of GRI G3.1. The corporate financial performance was measured by using Price Earning Ratio. This study also used control variables of leverage and firm size. 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 80 observations for model 1 and 98 observations for the model 2. The results of this study showed that there was no reciprocal relationship between corporate social performance and corporate financial performance. The results also showed that leverage has negative affect on corporate social performance and corporate financial performance, while firm size did not affect corporate financial performance and corporate social performance.]]>
<![CDATA[Analisa Pengaruh Business Process Reengineering Terhadap Keunggulan Bersaing dan Kinerja Organisasi ]]>
<![CDATA[Irene Septiani]]>
<![CDATA[ Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh antara Business Process Reengineering terhadap Keunggulan Bersaing dan Kinerja Perusahaan.Terjadinya perubahan lingkungan bisnis menyebabkan perusahaan-perusahaan berlomba-lomba menciptakan nilai yang lebih, sehingga dibutuhkan business process reengineering sebagai alat strategi yang dapat digunakan bagi perusahaan.Penelitian ini menggunakan 100 sampel perusahaan baik sektor manufaktur, jasa, retail, dan keuangan. Teknik analisis data yang digunakan adalah dengan uji korelasi untuk mengetahui apakah ada hubungan antara Business Process Reengineering terhadap Keunggulan Bersaing dan Kinerja Perusahaan.Hasil penelitian ini menunjukkan bahwa terdapat hubunganpositif dan signifikan antara business process reengineering terhadap keunggulan bersaing dan kinerja perusahaan]]>
<![CDATA[PENGARUH INNOVATION CAPABILITY TERHADAP FINANCIAL PERFORMANCE MELALUI BRAND EQUITY SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERHOTELAN DI SURABAYA ]]>
<![CDATA[Stella Lovinanda]]>
<![CDATA[ Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the direct and significant affect of innovation capability to brand equity; brand equity to financial performance; and innovation capability to financial performance in hospitality industries in Surabaya. This study also examine the indirect and significant relationship of innovation capability to financial performance through brand equity as intervening variable in hospitality industry in Surabaya.This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitalities industries in Surabaya and processed by using smartPLS software. This study showed that there was positive and then significant relationship of innovation capability to brand equity; brand equity to financial performance; and innovation capability to financial performance in hospitality industries in Surabaya. But, brand equity was inadequate to become an intervening variable between innovation capability and financial performance because the direct relationship between innovation capability and financial performance gave greater affect than if it was through brand equity.]]>
<![CDATA[PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FINANCIAL PERFORMANCE DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Mely Trya Agustina]]>;
<![CDATA[Josua Tarigan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to prove that there was influence of institutional ownership to financial performance with intellectual capital as intervening variable. The sample used in the study consisted of 89 manufacturing companies listed in Indonesia Stock Exchange with observation year during 2011-2015. This study used data collected from annual reports and financial reports, then data processed byusing WarpPLS software version 5.0.The results of this study proved that the higher institutional ownership would increase intellectual capital, because institutional investors had a goal to increase long-term incentives for the companies. With the manage and the use of intellectual capital effective and efficient would improve the company's ability to improve financial performance. This was evidenced by the positive influence of institutional ownership on intellectual capital, positive influence of institutional ownership on financial performance, and positive influence of Intellectual Capital on financial performance.]]>
