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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 KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG BERGERAK DI SEKTOR ANEKA INDUSTRI DENGAN SUBSEKTOR MESIN DAN ALAT BERAT, OTOMOTIF DAN KOMPONEN, KABEL DAN ELEKTRONIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PAD Amelinda Rosita; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The CSR influence on the financial performance that was periodically such as ROA, ROE and ROI have been done. However, research on the affects of CSR to the persistence of earnings that have been made in previous studies by Belkaoui (2004) and Lakshman and Yang (2009) had never been done in the Indonesian company sector Various Industries with subsector machines and weight, autos and parts, cables and electronics. The purpose of this study was to determine whether CSR affects the persistence of earnings in companies engaged in various industries Sector in the subsector machinery and equipment, automotive and components, cables and electronics. CSR was measured based on the GRI reporting criteria version 3.1 is 84 items. While the persistence of earnings measured by using a beta of koefien regression. This study used several variables that control the operating cycle, cash flow volatility, volatility of sales and the proportion of negative earningsThe data sample of 68 companies processed by using multiple linear regression method with SPSS. The results of this study proved that CSR had no affect on the persistence of earnings whereas, the other variables of the volatility of cash flow, sales volatility and the proportion of negative earnings had no affect on earning persistence. However, the operating cycle affect on earnings persistence.
Analisa Pengaruh Penggunaan Benchmarking Terhadap Keunggulan berssaing dan Kinerja Perusahaan Michael Paulus
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 antara benchmarking terhadap keunggulan bersaing dan kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah manajer perusahaan yang ada di Surabaya dan minimal memiliki pengalaman kerja selama satu tahun. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Penelitian ini bertujuan untuk membuktikan adanya hubungan antara benchmarking dengan keunggulan bersaing dan kinerja keuangan perusahaan. Benchmarking yang digunakan pada pene­litian ini dijelaskan dengan menggunakan lima tahapan benchmarking yaitu plan, search, observe, analyze, dan adapt. Keunggulan bersaing yang digunakan pada pene­litian ini dijelaskan dengan menggunakan indikator harga, kualitas, delivery dependable, inovasi produk, dan time to market. Kinerja Perusahaan yang digunakan pada pene­litian ini dijelaskan dengan menggunakan ukuran kinerja keuangan dan non keuangan.
PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Hendri Kwistianus
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
PENGARUH OWNERSHIP STRUCTURE TERHADAP EARNINGS QUALITY DENGAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Inriani Yoseph; 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 influence of ownership structure on voluntary disclosure in corporate governance and earnings quality. In addition, this study also aimed to examine the indirect influence of the ownership structure on earnings quality by using voluntary disclosure in corporate governance as a mediating variable. This study used firm size as control variable. The sample consisted of 39 mining companies listed in Indonesia Stock Exchange during the period of 2011- 2016. The data was collected from annual reports, then analyzed by using WarpPLS software version 5.0.The result revealed that there was no significant influence of ownership structure and firm size on earnings quality, but positive influence of ownership structure and firm size on voluntary disclosure in corporate governance, and positive influence of voluntary disclosure in corporate governance on earnings quality. Furthermore, this study also found that voluntary disclosure in corporate governance was able to mediate the influence of ownership structure on earnings quality.  
PENGARUH INTELLECTUAL CAPITAL DALAM KINERJA KEUANGAN DAN NILAI PERUSAHAAN (Studi Empirik Pada Perusahaan Industri Sektor Konsumsi Yang Go Public Di Bursa Efek Indonesia Tahun 2008-2012) Laurensia Tara
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

Initial study aimed to analyze the influence Intellectual Capital on Financial Performance and Value of the go public Industry Sector Consumption In Indonesia Stock Exchange of 2008-2012 . The independent variable the used was VAIC, while the dependent variable were the Company's financial performance and company value. The data analysis technique used was Regression analysis with Program SPSS Statistics. The Results showed that VACA , VAHU And STVA significantly affect the dependent variables is ROA , ROE , ATO , SG , TOBINS'Q and PER . FOR t test only VACA had dominant influence Against Corporate Profitability to Both dependent ROA and ROE. While the dominant influence Against The productivity variable were the dependent variable VAHU either ATO or SG , and the dependent variable of  Company Value VAHU variables had significant affect on TOBINS'Q And STVA variables affect significantly on PER .
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry dengan Variabel Kontrol Volatilitas Arus Kas dan Profil Industri Angelina Evelyn; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) on information asymmetry had been poorly invesetigated. However, there were only a few studies about the affect of CSR on information asymmetry. The aimed of this research was to examine the affect of CSR toward information asymmetry which measured by bid ask spread.Corporate social responsibility measured by using corporate social responsibility disclosure level that assessed by using criteria guideliness of GRI. The information asymmetry was measured by using bid ask spread. This study also used control variables of volatility cash flow and profile industry. 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 130.The results of this study showed that there was reciprocal relationship between corporate social responsibility and information asymmetry. The control variables of volatility cash flow had positive affect on information asymmetry, while industry profile had no affect on information asymmetry.
ANALISA HUBUNGAN INTENSITAS PERSAINGAN, UKURAN PERUSAHAAN, ORGANISASI PEMBELAJARAN DENGAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA SEKTOR RESTORAN DI SURABAYA Setiawan Omar
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Increased economic growth Surabaya especially in the restaurant, making the competition even more increase. For that businesses of today need enough information to solve the existing competition and use it in decision control. Therefore researchers interested in studying the relationship between the intensity of competition, firm size, and organizational learning and the use of accounting information systems in restaurant sector. AIS at the restaurant used to support the daily activities as well as in corporate decision-making, and therefore to see the high level of competition and the company's desire to increase the size of his company, AIS became the company needs in order to help the decision-makers to take the right and accurate because based on the rational information. Beside that AIS can be useful to help AIS restaurants to learn the organization that can be useful an organizational memory. The data show that the AIS at many restaurants use to support the daily activities. Data were obtained through questionnaires distributed to 89 manager and 11 owner of a restaurant in Surabaya. The data is processed using the product moment correlation. The results showed that the variables of intensity of the competition, firm size, and organizational learning have a significant relationship with the use of AIS.
ANALISA PERSEPSI KARYAWAN TENTANG PENGARUH INTELLECTUAL CAPITAL TERHADAP CUSTOMER SATISFACTION DAN FINANCIAL PERFORMANCE (STUDI KASUS PADA SEKTOR PERHOTELAN DAN RESTAURANT DI SURABAYA) Vania Sabella
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the direct positive effect of intellectual capital to customer’s satisfaction, customer’s satisfaction to financial performance, and intellectual capital to the financial performance based on the perceptions of employees in the hotel and restaurant sectors in Surabaya. The data obtained were processed by using smart software-PLS. The results showed a positive relationship of intellectual capital to customer’s satisfaction, customer’s satisfaction to financial performance, and intellectual capital to the financial performance based on the perceptions of employees in the hotel and restaurant sectors in Surabaya. Customer’s satisfaction was able to be intervening variable between intellectual capital with financial performance because of the direct relationship between intellectual capital and financial performance through greater customer’s satisfaction than if not through customer’s satisfaction.
ANALISA PENGARUH LEADERSHIP STYLE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION DAN EMPLOYEE SATISFACTION PADA PERUSAHAAN SEKTOR MANUFAKTUR DI SURABAYA Yemima Yulia; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant affect of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaire to manufacturing firm in Surabaya and processed by using PLS software. This study showed that there was a positive and significant relationship of leadership style to learning organization, leadership style to employee’s satisfaction, learning organization to firm’s performance, employee’s satisfaction to firm’s performance, leadership style to firm’s performance, and learning organization to employee’s satisfaction on manufacturing companies in Surabaya.
Pengaruh Corporate Social Responsibility Terhadap Stock Return Dengan Firm Performance Sebagai Variabel Mediasi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Agnes Runtulalu; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know the direct affect of Corporate Social Responcibility toward stock return with firm performance as a mediating variable. This study used quantitative method by using secondary data of annual report and sustainability report. This study used companies listed in Indonesia stock exchange and published corporate social responsibility report in accordance with global reporting initiative (GRI) standard. The sample of this study was 18 companies listed in Indonesian Stock Exchange from 2010-2015.            The data analysis method was tested by using Generalized Least Square (GLS) with the STATA 13 software. The result of this study revealed that: corporate social responcibility had direct significant positif affect toward stock return. Firm performance could not become mediating corporate social responsibility toward stock return. While the control variable debt to equity had no affect to stock return, but had significant negative affect to firm performance. In the other hand, the control variable firm size had significant positive affect to stock return, but had significant negative affect to firm performance.

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