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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 Kinerja Corporate Social Responsibility (CSR) Terhadap Persistensi Laba pada Perusahaan yang Bergerak di Sektor Barang Konsumsi Dengan Sub Sektor Rokok, Makanan dan Minuman di Indonesia Lily Iman Wijaya
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Researches that connecting Corporate Social Responsibility (CSR) with sustainable performance are still very rare. Among them were Laksmana and Yang (2009), Belkaoui (2004), Lassaad and Khamoussi (2013). On the other hand, the succesful implementation of CSR could not be measured by periodic financial performance but measured by sustainable performance, that is earning persistence. Therefore, this study was conducted to determine the influence of CSR to the earning persistence.This study used samples start from 2010 until 2014 with 14 companies by using control variables Operating cycle, Sales volatility, Cash flow volatility and Negative earning. This study used SPSS version 22 as a measuring tool. This study has not succeeded yet able to prove the positive influence of CSR to earning persistence, and found negative influence between sales volatility to earning persistence.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP PROFITABILITAS DENGAN FIRM SIZE, FIRM LEVERAGE DAN SALES GROWTH SEBAGAI VARIABEL KONTROL Bryan Anderson Tombilayuk; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to determine whether the ownership of the family affected profitability with firm size, leverage, and sales growth as control variables. This study was conducted on companies all sectors listed in BEI during 2012 to 2015 with the number of sample 357 or the number of observations of 1428 fiscal years. The analysis technique used was multiple linear regression with E-views software.            The results found that family ownership had no affect on profitability. Menwhile, firm size, leverage, and sales growth were found to have affect on profitability.
PENGARUH CUSTOMER ACCOUNTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES DAN CUSTOMER ORIENTATION TERHADAP ORGANIZATIONAL PERFORMANCE Valentine Lisa
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This Study was done to examine the affect of customer accounting as  strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer orientation to organizational performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP FIRM VALUE MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Rina Pricelya Ibrahim; Saarce Elsye Hatane
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 the influence of corporate governance on firm value through intellectual capital disclosure as mediating variable. This study also examined the indirect influence of corporate governance on firm value through intellectual capital disclosure as mediating variable. Data were obtained from 72 manufacture companies listed in Indonesia Stock Exchange from 2010-2015. Data were collected from annual reports and financial reports and processed by using WarpPLS software version 5.0.         This study used a quantitative approach where the data obtained from company’s financial statement of 2010-2015. The data then processed by using PLS software. The result showed that there was negative and significant influence of corporate governance toward firm value, negative and significant influence of corporate governance toward firm value, and positive and significant influence of firm value and intellectual capital disclosure. The intellectual capital disclosure was successful in mediating the indirect influence of corporate governance and firm value.  
PENGARUH HUMAN CAPITAL, MARKETING CAPABILITY, TERHADAP FINANCIAL PERFORMANCE DAN MARKET VALUE (Studi Kasus pada Perusahaan Sektor Property dan Real Estate) Rebecca Christine; 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 aims to determine the direct effect of significant human capital, marketing capability, company age and size of the company financial performance and market value on companies in the property sector and real estate. This research shaped kualtitatif research, where data obtained through the financial statements published by the company. The data obtained were then processed using SPSS software. The results of this study revealed a positive and significant relationship of human capital and financial performance, and a lack of correlation between marketing capabilities, company age, company size and financial performance, and also a lack of correlation between human capital, marketing capabilities, and the company of age against market value, however a significant positive relationship between company size of the market value of the companies in the property sector and real estate.
PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 Martha Kartika
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.   
Pengaruh Kondisi Laba Operasional Terhadap Manajemen Laba Ivan Hadriyanto; 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 aimed to identify and to prove the existence of the affects of conditions that decreased operating income toward the increasing in the earnings management activity by income maximization measured by using the modified Jones discretionary accrual models. The operating income condition measured by comparing the difference between operating income in year t minus operating income year t-1 divided by operating income in year t-1. Earnings management that occurred between the management company as agent and investor as principal measured by the modified Jones models.                                                      This study used the control variables, of firm size, market - to - book value ratio, and earnings per share. The research was conducted on public companies inIndonesialisted in LQ45 index by the calculation that had positive earnings management with a sample of 63 observations. The results showed that there was influence between the condition of operating income and earnings management. The results also showed that the earnings per share significantly influenced the earnings management, while firm size and market - to - book value ratio have no significant influence towards earnings management.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN 2007-2011 Vincentius Randy
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Good Corporate Governance terhadap Nilai Perusahaan yang terdaftar di BEI periode 2007-2011. Pengukuran GCG diukur dengan menggunakan proksi GCG Score. GCG Score diukur melalui hak pemegang saham, dewan komisaris, komisaris independen, komite audit dan audit internal, dan pengungkapan kepada investor. Variabel kontrol yang digunakan adalah ukuran perusahaan, market share, dan sektor industri. Sampel yang digunakan berjumlah 36 perusahaan.Hasil penelitian membuktikan bahwa market share tidak mempunyai pengaruh signifikan terhadap nilai perusahaan. Ukuran perusahaan mempunyai pengaruh negatif tapi tidak signifikan terhadap Nilai Perusahaan. Sektor Industri berpengaruh terhadap Nilai Perusahaan. Sedangkan GCG mempunyai pengaruh positif signifikan terhadap nilai perusahaan.
PENGARUH KEPUASAN PELANGGAN TERHADAP KINERJA KEUANGAN MELALUI LOYALITAS PELANGGAN SEBAGAI VARIABEL INTERVENING PADA BERBAGAI SEKTOR PERUSAHAAN DI INDONESIA Lisa Maritseda Prakarsa
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 affect between customer satisfaction and financial performance through customer loyalty as the intervening variable. Samples used in this study were 60 samples (firm-years) from various sectors listed in Indonesia Stock Exchange during the period 2011-2014.  The hypothesis were tested by using Partial Least Square (PLS). Customer satisfaction showed the influence to the customer loyalty and company's financial performance. The size of company’s performance in this study are return on assets (ROA), return on equity (ROE), and net profit margin (NPM). 
PENGARUH ORGANIZATIONAL LEARNING TERHADAP COMPETITIVE ADVANTAGE MELALUI ACCOUNTING INFORMATION SYSTEM PADA PERUSAHAAN MANUFAKTUR TERBUKA Sheleen Wijaya; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of organizational learning to competitive advantage through accounting information system. The samples used in this study were 60 managers who are working in a go-public manufacturing companies. The analysis technique was Structural Equation Model (SEM) by using Partial Least Square (PLS) software. The results from this study showed that there was a positive and significant correlation between the organizational learning to competitive advantage, organizational learning to accounting information system, and accounting information system to competitive advantage. 

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