cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
 54   55   56   57   58 
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERTANIAN Caroline Thesman
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.205 KB)

Abstract

Family firms are still dominating in Indonesia, where previous studies on the influence of the family companies to profitability and value of the company showed different results that refer to inconsistencies . This study aimed to examine the affect of family control on the profitability and value of the company . Profitability measured by using ROA and firm’s value by using Tobin 's Q. Control variables used were  firm size , sales growth , and leverage . The sample used in this study was the agricultural industry companies that meet certain criteria and were analyzed by using multiple linear regression . The results of this study proved that the family control and leverage negatively affected profitability , sales growth positively affected on profitability , and firm size had no affected on profitability. On the other hand  family control and sales growth had no affect on firm’s value , only firm size and leverage negatively affected the value of the company.
Pengaruh Intellectual Capital Dan Marketing Capability Terhadap Profitabilitas Dan Nilai Perusahaan Di Sektor Perbankan Dan Keuangan (Small Capitalization) Raymond Putra Marwan; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the affect between intellectual capital and marketing capability to profitability and company’s value. The sample of the study consisted of banks and financial institution with 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 observation was 75 firm year. The hypotheses tested by using Multiple Linear Regression. Intellectual capital measured by using each component which were human capital efficiency, structural capital efficiency, capital employed efficiency. Marketing capability measured by using marketing and R&D expenditures, while profitability measured by using Return on Assets. Company’s value measured using Tobin's q. This study used company size and age control as variables. The results of this study found that human capital efficiency, capital employed efficiency, company size were significantly associated with profitability and human capital efficiency, structural capital efficiency, company size was significantly associated with company’s value.
Analisa Pengaruh Business Process Reengineering Terhadap Keunggulan Bersaing dan Kinerja Organisasi Irene Septiani
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.786 KB)

Abstract

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 hubungan positif dan signifikan antara business process reengineering terhadap keunggulan bersaing dan kinerja perusahaan.
Pengaruh Budaya Organisasi terhadap Kinerja Keuangan melalui Perilaku Manajer atas Isu Manajemen Lingkungan sebagai Variabel Interveningnya Vincentius David Djuanda
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.998 KB)

Abstract

The aim of this study was to know whether there was influence of organizational culture on the company's financial performance through the behavior management on environmental issues. The population used in this study including integration incorporated company PT in Surabaya and Sidoarjo. Samples of this research were the employees who have position as  managers. The total sample were 35 respondents and each company represented by 4 managers. This study used path analysis techniques modeling with PLS tools with the applications of SmartPLS. The results from this study was the organizational culture significant and positive influence on the financial performance of incorporated companies PT in Surabaya and surrounding areas.
PENGARUH BOARD INDEPENDENT TERHADAP VALUE RELEVANCE DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Nathania Ayu Nugroho; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.433 KB)

Abstract

The objective of this research was to understand the direct affect of board independent towards value relevance. Moreover, this research also aimed to know the indirect affect of board independent towards value relevance with intellectual capital disclosure as mediating variable. This research used 72 manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period of 2010-2015 as the samples. The data analyzed by using WarpPLS version 5.0 software.This research found that board independent affected positively towards intellectual capital disclosure, board independent affected positively towards value relevance, and intellectual capital disclosure affected positively towards value relavance. Furthermore, this research also found that intellectual capital disclosure fails to mediate the influence of board independent towards value relevance.
PENGARUH CORPORATE SOCIAL REPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR INDUSTRI BARANG KONSUMSI Merrie Jane
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.608 KB)

Abstract

Corporate Social Responsibility (CSR) has grown to be an integral part of corporate strategy. There were many researches done about the affect of CSR on investor response, but the results were inconsistent. The purpose of this research was to study the affect of CSR on investor’s response in Consumer Goods Industrial sector.CSR was measured by CSRI, meanwhile investor response was measured by CAR. ROA, firm size, DER, and market share were used as control variables. The sample of this research consisted of companies from Consumer Goods Industrial sector, which listed in Indonesia Stock Exchange during 2008-2012, with the total number of 115 firm years.The results proved that CSR had positive affect on investor response. ROA had a negative affect on investor response. Whereas, firm size, DER, and market share had no affect on investor response.
PENGARUH OWNERSHIP PERUSAHAAN TERHADAP EARNING MANAGEMENT MELALUI EXECUTIVE COMPENSATION SEBAGAI VARIABEL INTERVENING PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nosa Andhika; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.123 KB)

Abstract

This research was conducted to find out the influence of Ownership Against Executive Compensation Through Earning Management as intervening variable in manufacturing industry listed in Indonesia Stock Exchange. Ownerships became one of the most important variables that can measure ability. The other variables such as Executive Compensation contributing in creating Earning Management of the company.Data that analysis techniques used in this research was the partial least square to describe the relationships among variables. The research results showed that the ownership and Earning Management affect the Executive Compensation in a positively and significantly at the Manufacture industry listed in Indoesia Stock Exchange.
PENGARUH ORGANIZATIONAL LIFE CYCLE TERHADAP ORGANIZATIONAL PERFORMANCE PADA PERUSAHAAN TERBUKA (TBK) DI SURABAYA Grandy Septian Ongko; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the direct influence of organizational life cycle to organizational performance in the Public Companies in Surabaya. This study take sample of 30 public companies located in Surabaya. The study used a quantitative research and the data were obtained by distributing questionnaires to the companies and through the company's financial statements. This study used path analysis modeling techniques with PLS software tools. The results showed that there was negative influence of organizational life cycle to organizational performance in overall, positive influence of organizational life cycle to employee oriented measuress in organizational performance in partially, positive influence of organizational life cycle to customer oriented measuress in organizational performance in partially, negative influence of organizational life cycle to return on investment in organizational performance in partially
ANALISA VALUE CREATION PADA PERGURUAN TINGGI Devina Kamandhanu
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this era of globalization, the competition in the Universities industry is becoming increasingly fierce. Universities should create value, by providing the benefits and costs in accordance with the expectations of students. The purpose of this study was to measure value creation based on perception of the students majoring in accounting in private universities in by gender, grade, and seniority of students. The data were collected by distributing questionnaires to 135 accounting students at four private universities that have the highest tuition fee for their accounting program. To avoid any misinterpretation of the data obtained in the research process, there were several steps that must be passed as to test the validity and reliability testing. The variables tested by using One Way ANOVA test The results obtained from these test are there is significant differences in value creation based on student’s gender, and there are no differences in value creation based on score and seniority of the students.
PENGARUH BOARD STRUCTURE TERHADAP FINANCIAL PERFORMANCE MELALUI VOLUNTARY DISCLOSURE DAN EARNINGS MANAGEMENT Amanda Kurniawans; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.581 KB)

Abstract

The effect of board structure (board independence and board size) on financial performance had been studied in the past. However, there were only few studies about the impact of board structure on financial performance through voluntary disclosure and earnings management. The aim of this research was to examine the effect of board structure on financial performance through voluntary disclosure and earnings management.          This study was conducted on LQ45 firms between the period of 2011 to 2015 with total sample of 40 firms. The result showed that board independence had a significant positive impact on financial performance. It was also found that voluntary disclosure and earnings management were unable to mediate the effect of board on financial performance.

Page 56 of 79 | Total Record : 788

 54   55   56   57   58 

Filter by Year

2013 2021


Reset
Filter By Issues
All Issue Vol 9, No 2 (2021): Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review More Issue