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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
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Pengaruh Kegiatan Marketing terhadap Profitabilitas dan Nilai Perusahaan Properti dan Real Estate di BEI Serenia Sonya
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to investigate the influence of marketing activity on profitability and market value in property and real estate companies listed in Indonesia Stock Exchange. This study used 45 property and real estate companies during the period of 2008 until 2013 with total 155 annual reports observed. By using multiple linear regression, the results showed that firm age as the component of marketing activities had positive influence to companies’ profitability and market value. The marketing expense hd a positive and significant influence on profitability and market value that represented by EPS and Market to Book Ratio. Firm size had negative influence profitability and positive influence to market value tha represented by EPS and Tobins’Q.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL Evelyn Setiawan; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove whether the implication of corporate governance had influence on firm value with firm size and leverage as control variables. The implementation of corporate governance measured by using the Corporate Governance Perception Index (CGPI) rating scores compiled by The Indonesian Institute for Corporate Governance. Meanwhile, firm value measured by using Tobin’s Q. This study tested 93 companies that listed in the CGPI rating as well as in the Indonesia Stock Exchange during 2001-2015 with a total of 185 obesarvation data. The research result showed that the implementation of corporate governance had significant positive affect on firm value. The result also indicated that firm size had significant negative affect on firm value and leverage also had significant negative affect on firm value.
PENGARUH COMPETITION INTENSITY TERHADAP EARNINGS MANAGEMENT MELALUI EXECUTIVE COMPENSATION SEBAGAI VARIABEL INTERVENING PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA DI SURABAYA DAN SIDOARJO Friszha Prawindah Wardhany; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The Affect Of Competition Intensity On Earnings Management Through Executive Compensation As Intervening Variable in Manufacturing Industry Listed In Bursa Efek Indonesia in Surabaya and Sidoarjo. This study aimed to examine the direct and significant affect of competition intensity to earnings management through executive compensation in manufacturing industry listed in Bursa Efek Indonesia in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaires and used ratio financial statement analysis in go public manufacturing firms in Surabaya and Sidoarjo and processed by using SmartPLS software. This study showed that there was positive and significant relationship of competition intensity to executive compensation, competition intensity to earnings management,and there was negative and significant relationship of executive compensation to earnings management manufacturing industry listed in Bursa Efek Indonesia in Surabaya and Sidoarjo. Executive compensation became the intervening variables between competition intensity and earnings management.
ANALISA VALUE CREATION PADA PERGURUAN TINGGI SWASTA DI SURABAYA BERDASARKAN PERSEPSI MAHASISWA JURUSAN TEKNIK INDUSTRI Larissa Pambudi
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The competition in the education world, especially in university, is getting tougher as value creation has to given by the university to the students to stand still in the current competition. This research objective was to find out whether there was a different level of value creation based on gender, GPA and seniority of 135 industrial engineering students in five private universities which are offering high tuition fees. From the Analysis of Variance (ANOVA), it was concluded that there was significant difference of value creation given by the University to the students based on gender, and there was no significant difference of value creation given by the University to the students based on GPA and seniority.
PENGARUH OWNERSHIP STRUCTURE TERHADAP ECONOMIC VALUE ADDED MELALUI VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA) Stifanny Christin Okhotan; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence between ownership structure to economic value added as well as to know the indirect influence between the ownership structure on economic value added through voluntary disclosure in corporate governance as the mediation variable. The samples used in this research were 39 mining companies listed in Indonesia Stock Exchange starting from 2011-2016. Data processed by using WarpPLS software version 5.0.The result of the research found the positive affect of ownership structure on voluntary disclosure in corporate governance, positive influence of ownership structure to economic value added, positive influence of voluntary disclosure in corporate governance to economic value added, and the voluntary disclosure in corporate governance successfully mediated the influence of the ownership structure on economic value added.
ANALISA PENGARUH CORPORATE IMAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI SURABAYA Aditya Ferryanto
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 examine or test the affect of corporate image on financial performance through customer’s satisfaction as the intervening variable on bank companies in Surabaya. Sample of this study was 35 bank companies in Surabaya. Data were collected by distributing questionnaire to the consumen and got from Bursa Efek Indonesia. This study used path modeling analysis technique with PLS tools. Results showed that there were positive and significant affect of corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on financial performance, and also positive and significant affect of corporate image on financial performance on bank companies in Surabaya.
Value Relevance Atas Informasi Akuntansi Sebelum Dan Sesudah Adopsi IFRS Pada Sektor Aneka Industri Ferbiana Helena; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Theoretically, the value relevance of companies adopting IFRS has many advantages, but there were inconsistencies in previous research results regarding the influence of IFRS adoption on value relevance. This study aimed to prove the influence of IFRS adoption on value relevance. Value relevance is the ability of accounting information in describing the value of the company so that accounting information affects investors' decisions as reflected by changes in stock price. Accounting information is earnings per share (EPS), book value equity per share (BVPS), cash flow from operating per share (CFO / share). The sample in research was miscellaneous industry sector consisted of 22 companies that listed in Indonesia Stock Exchange (IDX) in the period of 2007-2014 with a sample of 176 observations. The data analysis techniques used was panel data with STATA program. This study was conducted by comparing the periods before and after the adoption of IFRS. The results showed that IFRS adoption had a significant positive effect on value relevance.
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPLOYEE SATISFACTION (STUDI KASUS PADA PERUSAHAAN SEKTOR NON-MANUFAKTUR DI SURABAYA) Florentina Kristanti
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung yang signifikan dari leadership style terhadap learning organization, leadership style terhadap employee satisfaction, learning organization terhadap firm performance, employee satisfaction terhadap firm performance, learning organization terhadap employee satisfaction, dan leadership style terhadap firm performance pada perusahaan non-manufaktur di Surabaya. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada perusahaan non-manufaktur di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari leadership style terhadap learning organization, leadership style terhadap employee satisfaction, learning organization terhadap firm performance, employee satisfaction terhadap firm performance, learning organization terhadap employee satisfaction, dan leadership style terhadap firm performance pada perusahaan non-manufaktur di Surabaya. Learning organization dan employee satisfaction tidak bisa menjadi variabel perantara antara leadership style dengan firm performance karena hubungan langsung antara leadership style dengan firm performance lebih besar jika dibandingkan dengan melalui learning organization dan employee satisfaction.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE DENGAN STUDENT ENGAGEMENT DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Junaydi Estefan
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 Transformational Leadership on Competitive Advantage through University Culture and Student Engagement as the intervening variables on private universities in Surabaya. In this study primary data were used by using questionnaire distributed into 6 private universities in Surabaya. This study used path modeling analysis technique with PLS tools. The result showed that there were positive and significant affect of Transformational Leadership on Competitive Advantage, Transformational Leadership on University Culture, Transformational Leadership on Student Engagement, University Culture on Competitive Advantage, and also Student Engagement on Competitive Advantage on private universities in Surabaya.
Pengaruh Board Structure dan Ownership Structure terhadap Earnings Quality melalui Intellectual Capital Disclosure sebagai Variabel Mediasi Yuliana Tungabdi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the direct influence of board structure and ownership structure on earnings quality. In addition, this study also aimed to determine the indirect influence of the board structure and ownership structure on earnings quality by using intellectual capital disclosure as a mediating variable. The sample constituted of 72 manufacturing companies listed on Indonesia Stock Exchange during the period of 2011- 2015. The data was collected from annual reports, which were then analyzed by using WarpPLS version 5.0 software.The finding revealed that there was no significant influence of board structure on earnings quality, but negative influence of ownership structure on earnings quality, positive influence of board structure on intellectual capital disclosure, negative influence of ownership structure on intellectual capital disclosure, and positive influence of intellectual capital disclosure on earnings quality. Furthermore, this study also found that intellectual capital disclosure was able to mediate the impact of board structure on earnings quality, however intellectual capital disclosure failed to mediate the influence of ownersip structure on earnings quality.

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