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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 Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry dengan Variabel Kontrol Likuiditas dan Kepemilikan Institusional Hans William Santoso; 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 on financial performance had been studied before. However, there were only a few studies about the affect of Corporate Social Responsiblity on Information Asymmetry.This study aims to identify and prove the effect of Corporate Social Responsiblity disclosure to Information Asymmetry.          The Disclosure of Corporate Social Responsbility of company measured using Level Disclosure of Corporate Social Responsiblity that assessed using the criteria of the GRI. Information Asymmetry measured using Bid-ask spread. This research also used control variables that are Liquidity and Institutional Ownership. This research was carried out on public company in Indonesia which publishes sustainability report with sample of 131 observations.          The results showed that there was a significant positive correlation between the disclosure of Corporate Social Responsibility with Information Asymmetry which is measured using bid-ask spread. The results also showed that Liquidity had negative correlation with Information Asymmetry which is measured using bid-ask spread and Institutional Ownership did not affect Information Asymmetry which is measured using bid-ask spread. 
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2011 Anthomi Wibisono Limanto
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the influence of Good Corporate Governance implementation on firm value listed in Indonesian Stock in the period 2007-2011. The measurement of the GCG was measured by using proxy of GCG Score. GCG Score it self is measured through Rights of Shareholders, The Board of Commissioners, Independent Commissioner, Audit Committee, Internal Audit and Disclosure to Investors. Control variables used are Age, Market Share, and Industrial Sectors. The samples used was 40 companies.This research was done in all industrial sectors listed in Indonesian Stock Exchange and have complete data in accordance with this research. This result proved that Corporate Governance Index and Market Shares didn’t exceed more than 0.05. It stated that these two variables had significant positive influence toward the firm’s value. Age influenced significantly but had negative relation towards the firm’s value. And there were industrial sectors that had influence (D3,D4,D5,D7,D8 and D9) and some that didn’t have influence (D1 and D2) towards the firm’s value
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN MELALUI PEMBERDAYAAN KARYAWAN DAN KUALITAS LAYANAN PADA PERUSAHAAN ASURANSI JIWA DI SURABAYA Nindya Angelica Ganeswari Sutheja
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 employee’s empowerment, leadership style to service quality, employee’s empowerment to financial performance, service quality to financial performance, employee’s empowerment to service quality, and leadership style to financial performance on life insurance firms in Surabaya. This study used quantitative approach, and the data were obtained through the distribution of questionnaires and financial report of life insurance firms in Surabaya. The samples used in this study were 30 life insurance firms in Surabaya listed on Book Directories of Insurance Otoritas Jasa Keuangan 2014, with each of 10 employees and 10 customers in each firm. The data obtained was processed by using SmartPLS software. This study showed that there were positive and significant relationship of leadership style to employee’s empowerment, leadership style to service quality, employee’s empowerment to financial performance, service quality to financial performance, employee’s empowerment to service quality, and leadership style to financial performance on life insurance firms in Surabaya.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA USAHA RETAIL BOUTIQUE DI SURABAYA Alvionita Stifanny Selan; Saarce Elsye Hatane
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to examine the affect of store corporate image on store firm’s performance through customer’s satisfaction as the intervening variable on retail boutique in Surabaya. Sample of this study was 40 retail stores in fashion industry in Surabaya. The data were collected by distributing questionnaires to the management and constumers of each retail. This study used path modeling analysis technique with PLS. The results showed that there were positive and significant affect of store corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on store firm performance, and also positive and significant affect of store corporate image on store firm’s performance on retail boutique in Surabaya.
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Property, Real Estate dan Konstruksi Bangunan Evelina Kurniawan; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine and to prove the influence of family ownership structure on company performance. The family ownership structure measured by using family members who sit managerial or have a 10% stock. Firm performance used in this research measured by using ROA. This research used control variables of GCG score and sales growth. The research was quantitative research and the data used were secondary data in the form of annual report. The sample used in this study was 185 observations in the sector of property, real estate and building construction companies listed in Indonesia Stock Exchange from 2010-2015. The data analysis method used was Software Statistic for Social Science (SPSS) version 24 to know the relationship between the two variables. The result of research showed that family ownership structure had positive affect to company performance, gcg score had positive affect to company performance, while sales growth had positive affect to company performance.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PROPERTI DAN REAL ESTATE Elsa Limbago
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The majority of companies listed in Indonesia Stock Exchange are family firms that have advantages and disadvantages that affect the performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent results. This study aimed to know the influence of family control on profitability and firm’s value. Profitability was measured by using ROA and firm’s value by using Tobin’s Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of property and real estate industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that the family control had significant affect on profitability but not the firm’s value. The size and sales growth variables had significant affect on profitability but not on the firm’s value. Meanwhile, leverage variable had no affect on the profitability but had significant positive affect on the firm’s value.
PENGARUH LEADERSHIP STYLE TERHADAP INTELLECTUAL CAPITAL DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA HOTEL BINTANG TIGA, EMPAT DAN LIMA PADA SEKTOR PARIWISATA JAWA TIMUR Monica Koharitanu; Sarce Elsye Hatane
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence of leadership style to intellectual capital, intellectual capital to financial performance, and leadership style to financial performance in the three, four and five-star Hospitality Sector in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaire to three-star hotel until five-star hotel in East Java. The data that were obtained, then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to intellectual capital, intellectual capital to financial performance, leadership style to financial performance in hospitality sector in East Java. Intellectual capital could become as intervening variable to leadership style and financial performance because of the direct relationship between leadership style and financial performance gave smaller influence than through intellectual capital.
Pengaruh Penerapan Good Corporate Governance (GCG) Pada Variabel Share Ownership, Debt Ratio, dan Sektor Industri Terhadap Nilai Perusahaan Zefanya Gwenda
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 pengaruh penerapan Good Corporate Governance terhadap nilai perusahaan. Penelitian ini juga melibatkan variabel kontrol yaitu share ownership, debt ratio, dan sektor industri. Hal ini dilatarbelakangi oleh karena hasil penelitian terdahulu yang tidak konsisten, dan hasil penelitian terdahulu yang bersifat sektoral, sehingga penelitian ini digunakan untuk mengkonfirmasi penelitian terdahulu.Penelitian ini dilakukan dalam semua sektor industri yang tercatat dalam BEI (Bursa Efek Indonesia). GCG dihitung menggunakan GCG Score dengan kriteria-kriteria tertentu. Nilai Perusahaan dihitung menggunakan Tobins’Q. Kemudian data-data yang sudah ada diolah menggunakan SPSS 20. Penelitian ini menggunakan uji asumsi klasik / regresi linear berganda. Dan hasil penelitian ini adalah penerapan GCG pada variabel share ownership, debt ratio, dan sektor industri berpengaruh terhadap nilai perusahaan.
PENGARUH STRATEGIC LEADERSHIP PADA ORGANIZATIONAL LEARNING MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Yessica Mardiana Halim
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application.  This research showed that Strategic Leadership positively influenced toward Organization Learning; Strategic Leadership positively influenced toward Accounting Information System, but there was no influence of Accounting Information System on Organization Learning. 
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI DAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Debora Ratih Hartantri; Saarce Elsye Hatane
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 influence of corporate governance to financial distress. Firm Size and Leverage was added as control variable. CG was measured by using board size, board meeting and board composition. Financial distress measured by using dummy variable coded 1 if the firm was considered as distressed and 0 in other case. The samples used in this study were 44 companies in the sector of consumer goods and trade ( listed in Indonesian Stock Exchange) period of 2010-2015. The hypothesis was tested by using logistic regression analysis. The result of this study revealed that board size and firm size significant and negative influenced on financial distress. Beside that, Leverage significant and positive influenced on financial distress. However, board composition and board meeting, had no significant influence on financial distress.

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