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
 57   58   59   60   61 
PENGARUH MARKETING ACTIVITY TERHADAP RETURN ON ASSET DAN MARKET TO BOOK VALUE PERUSAHAAN DI SEKTOR INDUSTRI KEUANGAN NON-BANK Ciawi Aaron
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 (321.409 KB)

Abstract

This study aimed to examine the effect of marketing activity to return on asset (ROA) and market to book value (MTBV). Marketing expense represented the marketing activity; while company size, and company age were control variables to explain the relationship of marketing activities on profitability and market value. Data used in this study were secondary data from the company's annual report. This study used 35 companies in the sector of non-bank financial industry which is listed in Indonesian Stock Exchange from 2008 to 2013 by using purposive sampling method. Hypotheses in the study analysed by using multiple regression method. The result showed that marketing activities had influence on MTBV but had no influence on ROA. As dependent variable, ROA only affected by company size; while MTBV was affected by company age.
Pengaruh Corporate Governance Terhadap Firm Value Dengan Financial Performance Sebagai Variabel Intervening Pada Perusahaan LQ 45 Tahun 2012-2015 Natasha Irawan; 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 (318.694 KB)

Abstract

The purposes of this research was to analyze  the relationship of corporate governance to firm value with financial performance as intervening variable. The data analysis technique used was Partial Least Square (PLS)  with the calculation process assisted by SmartPLS software application program to process the data from the Annual report. The results showed there were positive and significant influence of corporate governance towards firm value and financial performance, positive and siginificant of financial performance towards firm value. There was no indirect influence of corporate governance towards firm value through financial performance.
Pengaruh Merger dan Akuisisi Terhadap Financial Performance: Studi Merger Bank Yang Terdaftar di Bursa Efek Indonesia Laurentia Tirza; Josua Tarigan
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

Mergers and acquisitions made by the company with the hope to bring an advantages. Favorable conditions will occur when merger and acquisition obtain synergies. The development of mergers and acquisitions in the Indonesia banking sector began after the 1998 crisis, when the merger is one of the banking rescue efforts were driven by Bank Indonesia to improve the bank performance. Regarding the assessment of bank performance, Bank Indonesia has issued a regulation to assess the bank financial performance, ie through ratio CAMELS (Capital, Asset Quality, Management, Earnings, Liquidity and Sensitivity to Market Risks). Therefore, this study aims to examine the impact of bank merger in terms of the financial performance of the bank based on CAMELS ratio. This research type is comparative with a view to comparing the financial performance before and after merger. Samples were banking companies listed in Indonesia Stock Exchange and the merger during the period 2000-2010. This study uses analysis techniques paired sample t test. The results showed impact of the merger Bank Danamon only significantly on RORA ratio (increase), the impact of the merger Bank Artha Graha only significantly on IRR ratio (decrease), the impact of the merger Bank CIMB Niaga only significantly on CAR ratio (increase) and LDR ratio (increase), and the impact of the merger Bank Permata only significantly on NPM ratio (increase).
Analisa Hubungan antara Size, Market Position dan Product Life Cycle dengan Penggunaan Balanced Scorecard pada Sektor Rumah Sakit di Surabaya Yuliana Yuliana
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

The research conducted to know the relationship among market position, organization size and product life cycle and the use of balance scorecard in hospital sector in Surabaya. Because of the changing business environement, hospital must create more benefit. As an example, hospital used balance scorecard to measure performance. The research used 34 hospital which was general hospital, spesialized hospital, and clinic or polyclinic. Data analysis technique used was the correlation test to know whether there was a relationship. The result of this study shown that there was a significant relationship among the market position, organization size, and product life cycle and the use of balance scorecard. And the result of this study was the most highest perspective were on customer perspective (4,26), internal business proses perspective (4,26), financial perspective (3,95) and learning and growth perspective (3,87)
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON NILAI PERUSAHAAN PADA SUBSEKTOR SEMEN, KERAMIK, PLASTIK, DAN KIMIA Devina Mustikarina Natanagara; Juniarti Juniarti Juniarti
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 (270.698 KB)

Abstract

The purpose of this study was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the firm value which was measured by using the Tobin’s Q. The sample used in this study were 120 observations in subsectors of chemical, cement, ceramic, and plastic industry during the period of 2009-2013. The results of this study showed that Corporate Social Responsibility significantly affect the firm value. Market share as control variable had positive influence on firm value. While the Debt to Equity Ratio control variable had no affect on firm value and firm size control variable had negative influence on firm value.
PENGARUH TRANSFORMATIONAL LEADERSHIP DAN ERP SYSTEM SELF-EFFICACY TERHADAP ERP SYSTEM USAGE PADA PERUSAHAAN DI INDONESIA Willy Wiyogo; Priskila Adiasih; 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 (273.583 KB)

Abstract

The aim of this study was to identify whether there was influence of transformational leadership and ERP system self-efficacy through ERP system usage. The population used in this study was a companies in Indonesia that implements ERP system. The sample of this research was 36 companies in Indonesia that have implemented ERP system.Data analysis techniques used in this research was the partial least square to describe the relationships between variables. The data processed by using WarpPLS 5.0. The results showed that transformational leadership had significant affect on ERP system self-efficacy and ERP system usage on companies that implemented ERP system in Indonesia.
PENGARUH MANAGEMENT CONTROL SYSTEMS TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN MELALUI ORGANIZATIONAL CULTURE Manuelita Nadia Isabell; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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

Abstract

This research study aimed to examine the affect of Management Control Systems in Financial Performance of registered manufacturing companies in Surabaya and its surroundings. This research used an intervening variable, Organizational Culture, which was hypothesized to strengthen the influence of Management Control Systems in the company's Financial Performance. Researchers used judgmental-purposive sampling technique as the basis for determining samples of the research. This research tested the samples of 33 registered manufacturing companies in Surabaya and its surroundings, covering 8 opened manufacturing companies (Tbk.) and 25 closed manufacturing companies (Non Tbk.) The research data processing was conducted using SmartPLS software. Management Control Systems was measured using four dimensions or indicators defined by Simons. Organizational Culture was measured using four dimensions or indicators defined by Cameron and Quinn. Financial Performance was measured using six financial indicators, namely Return on Assets (ROA), Return on Equity (ROE), Sales Growth, Profitability, Profit growth, and Market Growth. The results of research study indicated there was a positive and significant affect of Management Control Systems in the company's Financial Performance, a positive and significant affect of Management Control Systems in company’s Organizational Culture, and a positive and significant affect of Organizational Culture in the company's Financial Performance. The results of research study also indicated there was a positive and significant affect of Organizational Culture as an intervening variable which strengthened the affect of Management Control Systems in the company’s Financial Performance, although its influence as an intervening variable was found to be rather weak.
Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard Dalam Penilaian Kinerja Pada Mahasiswa Program Manajemen Bisnis Krisanti Pramono
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.565 KB)

Abstract

Penelitian ini bertujuan untuk menggabungkan kedua pendekatan dari penelitian Roberts, Albright, & Hibbets (2004) yang menggunakan pendekatan disaggregated/ mechanically aggregated dan penelitian Dilla & Steinbart (2005) yang menggunakan pendekatan pengetahuan agar mengurangi bias pengukuran umum yang ada dalam evaluasi kinerja menggunakan Balanced Scorecard, dan melihat pengaruh antara evaluasi kinerja dengan alokasi kompensasi. Uji hipotesis penelitian ini menggunakan analisis repeated measures ANOVA, independent sample t-test serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pendekatan disaggregated/ mechanically aggregated memiliki pengaruh secara signifikan dalam mengurangi bias pengukuran umum pada evaluasi kinerja menggunakan Balanced Scorecard, namun pendekatan pengetahuan terbukti tidak berpengaruh dalam mengurangi bias tersebut. Selain itu, ditemukan adanya pengaruh yang signifikan antara evaluasi kinerja terhadap alokasi kompensasi. Evaluasi kinerja menggunakan Balanced Scorecard menjelaskan hampir semua dari variasi yang ada dalam keputusan kompensasi.
Pengaruh Transformational Leadership Terhadap Financial Performance Dengan Supply Chain Integration dan Competitive Advantage sebagai Variabel Intervening Pada Perusahaan Publik Sektor Manufaktur Di Surabaya Dan Sidoarjo Michellie - Devinsen; Devie Devie Devie
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 significantly direct and positive affect of transformational leadership to competitive advantage, transformational leadership to supply chain integration supply chain integration to financial performance, competitive advantage to financial performance, on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaires and used ratio financial statement analysis to go public manufacturing firms in Surabaya and processed by using SmartPLS software. This study showed that there was a positive and significant relationship of transformational leadership to financial performance, transformational leadership to supply chain integration, transformational leadership to comeptitive advantage, supply chain integration to competitive advantage, supply chain integration to financial performance and competitive advantage to financial performance on go public manufacturing firms in Surabaya and Sidoarjo. Supply chain integration and competitive advantage became the intervening variables to transformational leadership and financial performance.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA VARIABEL UKURAN, DEBT RATIO, DAN SEKTOR INDUSTRI TERHADAP NILAI PERUSAHAAN Margaret Susanto
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 (299.28 KB)

Abstract

GCG berpengaruh terhadap nilai perusahaan karena tingginya kesadaran perusahaan untuk menerapkan GCG sebagai sebuah kebutuhan, bukan sekedar kepatuhan terhadap regulasi yang ada. Ukuran perusahaan berpengaruh terhadap nilai perusahaan didasarkan pada kenyataan bahwa semakin besar ukuran perusahaan, maka ada kecenderungan untuk menggunakan jumlah pinjaman yang lebih besar pula. Debt ratio dipahami sebagai penaksir dari resiko yang melekat pada suatu perusahaan, artinya debt ratio yang semakin besar menunjukkan resiko investasi yang besar pula. Penerapan GCG terhadap nilai perusahaan karena disebabkan oleh sektor industri yang berbeda-beda dan hanya fokus pada satu sektor industri saja, sehingga setiap sektor mempunyai keunikan masing-masing dari profil berbeda.Penelitian ini dilakukan pada semua sektor industri yang tercatat di Bursa Efek Indonesia. Jumlah sampel yang digunakan adalah sebanyak 30 perusahaan selama 5 tahun dari 2007-2011. GCG dihitung menggunakan GCG score dengan variabel tertentu, nilai perusahaan dihitung menggunakan tobins’Q dan terdapat variabel kontrol yaitu ukuran, debt ratio, dan sektor industri. Penelitian ini dilakukan untuk mengetahui pengaruh penerapan GCG pada variabel ukuran, debt ratio, dan sektor industri terhadap nilai perusahaan. 

Page 59 of 79 | Total Record : 788

 57   58   59   60   61 

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