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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Adrian Budiman
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 is to determine whether there are significant implementation of corporate social responsibility which is measured using the global reporting initiative 3.1 towards the investor response as measured using the abnormal return. The sample used in this study were 324 company years in the trade, services, and investment in the research period of 2008-2012. The results of this study demonstrate that corporate social responsibility has positive effect on abnormal returns. While the results of the control variables, namely return on assets, the size of the company, debt to equity ratio, and the market share does not affect the abnormal return.
PENGARUH BOARD STRUCTURE TERHADAP EARNINGS MANAGEMENT MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI (STUDI PADA PERUSAHAAN PERBANKAN TAHUN 2011-2016) Felicia Oetomo; 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 aims to determine the direct impact of board structure on earnings management. In addition, this study also aims to determine the indirect impact of the board structure on earnings management using intellectual capital disclosure as a mediating variable. The sample constituted of 42 banking companies listed on Indonesia Stock Exchange during the period of 2011-2016. The data was collected from annual reports, which were then analyzed using WarpPLS version 5.0 software.            The finding revealed that there is no significant impat of board structure on earnings management, positive impact of board structure on intellectual capital disclosure, and negative impact of intellectual capital disclosure on earnings management. Furthermore, this study also found that intellectual capital disclosure is able to mediate the impact of board structure on earnings management.
Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard Dalam Penilaian Kinerja Pada Mahasiswa S1 Angkatan 2009 dan 2011 Graciella Karina
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Adanya bias pengukuran umum dalam penilaian kinerja menggunakan BSC mengurangi manfaat BSC dan akan mempengaruhi keputusan alokasi kompensasi. Penelitian selanjutnya berusaha mengurangi bias tersebut dengan menggunakan pendekatan disaggregated/ mechanically aggregated dan pengetahuan. Sayangnya, pendekatan tersebut hanya secara parsial saja. Penelitian ini dilakukan untuk menghilangkan bias tersebut dengan menggabungkan kedua pendekatan sebelumnya, agar BSC dapat digunakan dengan optimal. Penelitian ini dilakukan dengan metode eksperimen laboratorium, sedangkan untuk uji hipotesis menggunakan ANOVA repeated measures, independent sample t test, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pendekatan disaggregated/ mechanically aggregated dan pengetahuan berhasil mengurangi bias pengukuran umum. Evaluasi kinerja menggunakan BSC memiliki pengaruh signifikan terhadap alokasi kompensasi. Dengan hasil tersebut, maka H1, H2, H3 dalam penelitian ini diterima.
AKTIVITAS MANAJEMEN LABA MELALUI POS BAD DEBT EXPENSE Febriana Ningsih Hoki; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to prove that the management did earnings management through a reduction in bad debt expense on companies that are in the consumer goods sector. The existence of earnings management through bad debt expense activity can be seen from the abnormal bad debt expense. This study uses a sample of EPS as a basis grouping companies doing earnings management and companies that do not profit management (suspect firms). This study uses a control variable, namely firm size and return on assets. This study examined the companies that are in the consumer goods sector listed in Indonesia Stock Exchange with a sample of 52 observations. The results showed that the suspect management firms earning management in the form of a reduction in bad debt expense due to suspect firm has a significant influence on the dependent variable. Research results also showed that the return on assets has no impact on earnings management in the form of a reduction in bad debt expense, while firm size has a significant positive effect on earnings management in the form of a reduction in bad debt expense.
Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia Ivena Tiono
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

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. 
PENGARUH MARKETING CAPABILITIES TERHADAP FINANCIAL PERFORMANCE PADA INDUSTRI PERHOTELAN DI SURABAYA DENGAN CORPORATE REPUTATION SEBAGAI VARIABEL INTERVENING Fenny Sanjaya
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 and  significant affect of marketing capabilities to corporate reputation, corporate reputation to financial performance and marketing capabilities to  financial performance in the hospitality industry in Surabaya. Also to examine the significant indirect affect on the financial capabilities to marketing performance through corporate reputation in the hospitality industry in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hospitality industries in Surabaya then processed by using smartPLS software. This study showed that there was a positive and significant relationship of marketing capabilities to corporate reputation; corporate reputation to financial performance; and marketing capabilities to financial performance in hospitality industries in Surabaya.  Corporate reputation was not adequate to become variable intervening between marketing capabilities and financial performance. The direct relationship between financial performance and marketing capabilities gave bigger influence than through corporate reputation
PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Lydia Kartika Saputra; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was accomplished to reveal the role of strategic leadership to competitive positioning through organization learning. Strategic leadership and organization learning owned and implemented within an organization can create even strengthen the competitive positioning of the organization. Through the dimensions each variable can indicate how far the role of strategic leadership and organization learning to competitive positioning.            The analysis technique used was outer and inner model by using software PLS. The result of research showed that there was significant positive affect of strategic leadership to the organization learning, but the organization learning  had no affect on the company's competitive positioning. And there was positive but not significant of strategic leadership to competitive positioning.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY TERHADAP NILAI PERUSAHAAN SUB SEKTOR GROSIR Gabriela Natalia Lay
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was done in order to know the influence of Corporate Social Responsibility (CSR) on the firm value in wholesale sector. CSR was measured by using Global Reporting Initiative (GRI) Index 3.1 and firm value was measured by using TobinsQ. There were 3 control variables in this research, which were firm size, market share, and debt to equity ratio. Sample used in this research was taken from 78 companies years in the wholesale sector during 2009-2013.The result showed that CSR and debt to equity ratio had no significant influence on the firm value. While firm size had negative influence on the firm value and market share had significant influence on the firm value.
PENGARUH BELIEF SYSTEM DAN BOUNDARY SYSTEM TERHADAP INTELLECTUAL CAPITALMELALUI IMPLEMENTASI ERP SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MENERAPKAN SISTEM ERP DI INDONESIA Shendy Christyanto; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

     The aim of this study was to identify whether there is influence between the belief system and the boundary system against intellectual capital through the implementation of ERP as intervening variable. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system.     Data analysis techniques used in this research was the partial least square to describe relationships between variables. Data processing using WarpPLS 5.0. The results showed that belief system and boundary system has a positive and significant influence towards intellectual capital through the implementation of ERP as intervening variable on the companies that implement ERP system in Indonesia.
ANALISIS DAMPAK SERVANT LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE Pek Nike Oktavia
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 apakah terdapat dampak antara Servant Leadership terhadap Competitve Advantage, Employee Empowerment dan Organizational Learning. Variabel Servant Leadership diukur dari lima indikator, yaitu altruistic calling, emotional healing, wisdom, persuasive mapping, dan organizational stewardship. Variabel Competitive Advantage diukur dari lima indikator, yaitu price/cost, quality, delivery dependability, time to market, dan product innovation. Variabel Employee Empowerment diukur dari empat indikator, yaitu competence, meaningfull, self-determination, dan impact. Variabel Organizational Learning diukur dari empat indikator, yaitu informational acquisition, information distribution, information interpretation, dan behavioral and cognitive change. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Unit analisis penelitian adalah perusahaan di Surabaya. Responden yang dijadikan sampel sebanyak 200 responden. Metode analisis yang digunakan dalam menguji hipotesis adalah Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS).Penelitian ini berhasil membuktikan bahwa servant leadership berdampak positif terhadap Competitve Advantage, Employee Empowerment dan Organizational Learning, lalu employee empowerment berdampak positif terhadap competitive advantage serta organizational learning berdampak positif pada competitive advantage.

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