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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 Pengungkapan Sustainability Report terhadap Profitabilitas Perusahaan Susanto, Yohanes Kurniawan
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report dan kinerja keuangan perusahaan merupakan dua hal yang menarik untuk dipelajari dalam beberapa tahun terakhir. Sustainability report adalah laporan non-keuangan yang terdiri dari enam unsure kinerja yaitu  ekonomi, lingkungan, hak asasi manusia, praktek tenaga kerja dan pekerjaan layak, sosial, dan tanggung jawab produk.Penelitian ini bertujuan untuk menguji hubungan antara pelaporan sustainability report dari masing-masing kinerja terhadap kinerja keuangan perusahaan. Sampel penelitian ini adalah 33 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2010-2012. Variabel bebas adalah pengungkapan dari kinerja ekonomi, lingkungan, hak asasi manusia, praktek tenaga kerja dan pekerjaan layak, sosial, dan tanggung jawab produk. Variabel bebas diukur dengan menggunakan indeks pengungkapan. Panduan sustainability report berasal dari Inisiatif Pelaporan Global (GRI) yang digunakan sebagai dasar perhitungan nilai indeks. Variabel terikat adalah Return on Asset (ROA) sebagai ukuran kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder yang dikumpulkan dari situs perusahaan dan Bursa Efek Indonesia.Hasil penelitian menunjukkan bahwa hanya pengungkapan kinerja sosial dan pengungkapan kinerja tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. 
PENERAPAN GOOD CORPORATE GOVERNANCE; DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Lingga, Novita
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know whether the good corporate governance was able to predict the possibility of a company experiencing financial distress. This study used financial ratios as the control variables which were ROA, NPM, and CR. GCG proxied by the Board of Commissioners, the Audit Committee, and Ownership Structure. The samples used in this study were firms of basic and chemical industry sectors with specific criteria. The hypothesis in this study was tested using binary logistic regression analysis with three models to predict which were the model of 1 year, 2 years, and 3 years before financial distress or non-financial distress status. The results proved that in all three models, the partial GCG score consistently was able to predict the probability of a firm experiencing financial distress. Meanwhile, ROA and NPM in all three models were not able to predict the probability of a firm experiencing financial distress, and CR only in model 1 was able to predict the possibility of a company experiencing financial distress. The results also proved that model 1 produce the best of conformance test and the greatest prediction accuracy.
PENGARUH FAMILY CONTROL, SIZE, SALES GROWTH, LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN SEKTOR KEUANGAN Harijono, Evelina
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to know the influence of family control, size, sales growth, leverage towards profitability and firm`s value. Samples were taken from 66 from financial companies, listed in Indonesia Stock Exchange, ranging from 2009-2011. The hypotheses were tested using multiple regression analysis. In this study, profitability was measured by ROA (Return On Asset), and firm`s value was measured by Tobin`s q. The result were family control had no influence to both of profitability and firm`s value. Size had positive and significant influence to both of profitability and firm`s value. Sales growth had positive and significant influence towards profitability, but sales growth had no influence on firm`s value. Leverage had negative and negative and significant influence towards profitability, but leverage had no influence on firm`s value.
Analisis Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Industri Manufaktur Cindy, Cindy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The Increasing business competition requires companies to possess an appropriate and accurate performance measurement. Balanced scorecard is an appropriate performance measurement tool to use pertinent to the financial and non-financial aspects of the measurement. The research was conducted to know the relationships among size, product life cycle, and market position and the use of balanced scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from the consumer goods, chemicals, and various industry sectors. The data were collected by distributing questionnaires to the managers or owners of the manufacturing companies. The data analysis technique used in this study was the Pearson correlation test to determine whether there were relationships among the size, product life cycle, and market position and the use of a balanced scorecard. The results showed that there was a positive and significant relationship among the variable size, product life cycle, and market position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal business process perspective, which amounted to 26%.
ANALISA VALUE CREATION PADA PERGURUAN TINGGI SWASTA DI SURABAYA BERDASARKAN PERSEPSI MAHASISWA JURUSAN MANAJEMEN Poco, Cynthia
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The Competition in Indonesia’s University becomes tougher especially in Private Universities. Private Universities also must be able to create student value to persist in tight competition. Value Creation only happens when the students get benefits more than price that they paid. Therefore, measuring value creation must be done by the Universities. The data were collected by means of distributing questionnaires to the active students in five universities of management department of 2009, 2010 or 2011 that have the GPA value between 2.00 to 4,00. Data analysis used in this research was One Way Anova test through software SPSS 20 for Windows. Based on Analysis of Variance, it was concluded that there was no significant difference in universities value creation based on gender, however it was found that there was significant different in value creation based on the students GPA and seniority.
PENGARUH EMPLOYEE SATISFACTION TERHADAP PROFITABILITY PADA HOTEL BERBINTANG TIGA DI SURABAYA Kurniawan, Kurniawan
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The desire to be able to grow makes the company try to compete by providing the best service to its customers, so that the company can obtain an increase in profit. In the effort to provide the best service, it won’t be apart from the effort of the employees, so the employee’s satisfaction become a mandatory requirement that must be fulfilled by the company management. Same circumstances may also occur in the service of the hotel business. Based on those phenomenas, this study will attempt to demonstrate the effectiveness of the Balanced Scorecard on Three-Star Hotel in Surabaya. The research’s objects were 5 Three-Star hotels in Surabaya by taking sample of 8 employees in each division and 8 customers. The results of the analysis is using Partial Least Square.
ANALISA PERBEDAAN KINERJA KEUANGAN (ASSET MANAGEMENT RATIO) PADA PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORT AWARDS (ISRA) 2009 – 2011 Christy, Mellisa
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report becomes a trend that develops in the world of accounting that is a report informing about the performance of the economic, social, and environment for stakeholders. Because of this trend, then  an event held to give the award to the company that has published a sustainability report i.e. Indonesia Sustainability Report Awards.This research aimed to analyze the different financial performance of the asset management ratio on participants of ISRA 2009 – 2011. The sample of this research is 25 public companies that participated in ISRA 2009 – 2011. The independent variables in this research were categorized into three which were consistent or not in participating, business sectors, and the company size. Dependent variables in this research using the five ratio measurement of asset management ratio i.e. inventory turnover, receivable turnover, net working capital turnover, fixed asset turnover, and total asset turnover. The results showed that there was no difference in the financial performance of the asset management ratio on the participant of ISRA 2009 – 2011 from consistent or not in participating, business sectors, and the company size.
PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 Kartika, Martha
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh intellectual capital terhadap profitabilitas perusahaan. Penelitian ini juga menggunakan beberapa variabel kotrol yang diidentifikasi sebagai faktor yang mempengaruhi profitabilitas antara lain meliputi Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA). Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor perbankan. Penarikan sampel dilakukan menggunakan purposive sampling method sehingga diperoleh 22 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) mempunyai pengaruh yang signifikan secara bersama-sama terhadap profitabilitas. Hasil uji t menunjukkan bahwa  Value Added Human capital (VAHU) tidak berpengaruh terhadap profitabilitas. Sedangkan Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) berpengaruh positif signifikan terhadap profitabilitas.   
Analisa Pengaruh Penggunaan Benchmarking Terhadap Keunggulan berssaing dan Kinerja Perusahaan Paulus, Michael
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 FAMILY CONTROL, SIZE, SALES GROWTH, DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Hansen, Verawati
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affects of family control, size, and leverage towards profitability and value of the firm. Sampels were taken from 84 trades,services, and investment companies that listed in Indonesia Stock Exchange from 2009-2011. The main variable from this study was family control, while the control variables were size, sales growth, and leverage. There were two model analysis tested in this study. The first model used firm profitability that measured by ROA (Return on Assets)  as the dependent variable and the second one used firm’s value that measured by Tobin’s Q. As a result, family control had positive and significant affect on profitability and negative insignificant affect on firm’s value. While size had positive and significant influence towards profitability and firm’s value. On the other side, sales growth had positive and insignificant impact on profitability yet sales growth also had negative insignificant affect against firm’s value. Furthermore, leverage had positive insignificant influence on profitability and positive significant influence on firm’s value.

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