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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 PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL Christine Arianto Salim; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove that corporate governance had positive affect on financial performance of companies that are listed in CGPI scoring. Corporate governance was measured by using CGPI that implemented by IICG. Financial performance was measured by using Return On Equity. This study also used control variables of firm size and leverage and variable dummy in the form of financial crisis which happened in 2008-2009. This study examined companies that listed in CGPI scoring period 2001-2015 with sample of 248 observations. The results showed that corporate governance had positive significant affect on financial performance. The results also showed that firm size, leverage, and financial crisis had no affect on financial performance.
Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Asset Management Ratios Yuliani Lesmana
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability Reporting in an indirect infuence on the company's assets and the sale of the company. The efficiency of asset management companies to generate sales can be measured by the ratio of asset management. Therefore, this study aimed to know the affect of sustainability reporting on the financial performance, especially on the asset management ratios. The sample used was a public companies in Indonesia, which published the report Sustainability Report at the National Center for Sustainability Reporting and on each company's website of the consecutive year of 2009-2011, as well as published their annual financial statements on the Indonesia Stock Exchange and on the website of each company consecutive year of 2010-2012. By using SEM-PLS analysis method, the disclosure of sustainability reporting indicators (Indicator SR) based on the GRI - G3 Guidelines were grouped into three aspects, which were economic, social and environmental as independent variables and financial performance were the ratio of asset management (Inventory Turnover ratios, receivables Turnover ratios, Net Working Capital Turnover ratios, Fixed Asset Turnover ratios, Total Asset Turnover ratios) as the dependent variables. As a result, sustainability reporting in the economic and environmental aspects gave significant negative affect on improvement Ratio Asset Management, mean while in the social aspects, sustainability reporting gave significant positive affect on the improvement of Ratio Asset Management.
Pengaruh Corporate Social Responsibility (CSR) terhadap Persistensi Laba pada Perusahaan sektor Infrastruktur, Utilitas, dan Transportasi Stephen Hadi Wibowo; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the affect of Corporate Social Responsibility (CSR) to the persistence of earnings at companies in the infrastructure sector, utilities and transport. CSR activities have a positive impact on earnings persistence. Previous studies on the effect of CSR on the persistence of earnings were still very small and the results of previous studies also were inconsistent.This study used a sample from 2010 until 2014 on 76 companies in the infrastructure sector, utilities and transport. Processing and analysing of data in this study used SPSS version 22. The sample selection used purposive sampling method. This study also used firm size and leverage as variable controls. Results from this study could not show that CSR had an affect on earnings persistence. But firm size variable had an affect on earnings persistence
Analisa Pengaruh Penggunaan Balanced Scorecard Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Tifany Armin Lokatili
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 penggunaan Balanced Scorecard terhadap keunggulan bersaing dan kinerja perusahaan pada perusahaan-perusahaan yang menggunakan Balanced Scorecard di Surabaya. Sampel yang digunakan dalam penelitian ini adalah 100 manajer perusahaan-perusahaan yang menggunakan Balanced Scorecard di Surabaya. Analisa statistik yang digunakan dalam penelitian ini diuji menggunakan metode diagram path di dalam Partial Least Square (PLS), dengan Balanced Scorecard sebagai variabel independen (bebas), keunggulan bersaing sebagai variabel intervening dan kinerja perusahaan sebagai variabel dependen (terikat). Hasil dari penelitian ini menunjukkan menunjukkan terdapat hubungan positif signifikan antara penggunaan Balanced Scorecard terhadap keunggulan bersaing dan kinerja perusahaan. Ukuran perusahaan yang digunakan pada penelitian ini menggunakan pengukuran non financial, yaitu tingkat spesialisasi kerja, jumlah divisi, struktur organisasi, dan peningkatan prosedur kerja. Di samping itu, hasil penelitian menunjukkan bahwa pengaruh penggunaan Balanced Scorecard tertinggi terhadap kinerja perusahaan.
ANALISA PENGARUH BRAND EQUITY TERHADAP KINERJA KEUANGAN INDUSTRY RETAIL DI SURABAYA Eranio Randy
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 was to determine the affect on the financial performance of brand equity and use customer satisfaction as an intervening variable. This study was conducted using questionnaires, the research sample 35 retail companies located in Surabaya,. This study aimed to determine the extent of influence the Brand Equity Performance Fianancial retail companies. The survey results revealed that, Brand Equity significant positive affect on Financial Performance direct and significant negative indirect relationship with Customer Satisfaction as an intervening variable.
Pengaruh Kepemilikan Manajerial terhadap Firm Performance melalui Dividend Policy sebagai Variabel Intervening di Indonesia pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia (BEI) Adella Diastari; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove the effect of managerial ownership on firm performance and dividend policy, also the effect of managerial ownership on firm performance through dividend policy as an intervening variable. This study conducted on all sector of Indonesian listing companies that has done their Initial Public Offering at 2010 the latest, excluding financial sector. Final sample was made from 425 firm years. Managerial ownership was measured by percentage of managerial ownership, dividend policy was measured by dividend yield and dividend payout. On the other hand, firm performance was measured by both market method and accounting method, by using Tobin’s Q, ROA, and ROE.The final result shows that managerial ownership had a significant and negative influence towards both firm performance and dividend policy. But, dividend policy had a significant and positive influence on firm performance. While for managerial ownership by using dividend policy as intervening variable on firm performance had significant and negative influence. The result shows that managerial ownership was not suitable to be used in Indonesia to reduce agency problem and also not suitable to be applied based on the stewardship theory.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI INTELLECTUAL CAPITAL TERHADAP PERUSAHAAN MANUFAKTUR Kurniawan Martin
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of strategic leadership to the competitive positioning through intellectual capital. The independent variables used in this study was strategic leadership  measured by six indicators, intervening variables used was intellectual capital and the dependent variable used was competitive positioning measured by using the five force.samples used in this study were 60 managers working in a manufacturing companies in Surabaya. This research took the most answers that were 30 people manager. The analysis technique used was Partial Least Square (PLS).The results showed that there was a positive correlation on the strategic leadership to competitive positioning, positive influence of strategic leadership to intellectual capital, and positive influence of intellectual capital to competitive positioning.
Analisa Pengaruh Corporate Governance Terhadap Kinerja Intellectual Capital Melalui Capital Structure Sebagai Variabel Intervening Nadya Gomes I; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to analyze either the direct influence of corporate governance to intellectual capital or the indirect influence of which that mediated by capital structure as the intervening variable. Corporate governance was measured by using board size, board composition and board meeting variables. Intellectual capital performance was measured by using value added intellectual capital method. Capital structure was measured by using leverage. This research was conducted on the companies in two sectors namely consumer goods and trade sectors, listed in Indonesian Stock Exchange during the period of 2010-2015 with a sample of 44 companies or 264 firm-year observation. Hypothesis testing was done by using multiple regression analysis with SPSS software version 20. The result revealed that for direct influence, only board size and board composition were significant in predicting VAIC. Only board composition and board meeting are significant in predicting leverage. Leverage is also found to be significant in predicting VAIC. But, for the indirect influence, leverage is not able to mediate the influence of board composition on VAIC.
ANALISA PERSEPSI AKUNTAN TENTANG PENGARUH INTELLECTUAL CAPITAL TERHADAP CUSTOMER SATISFACTION DAN FINANCIAL PERFORMANCE (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) Kenny Septianto
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 significant affect of intellectual capital to financial performance in public accountant in Surabaya. This study also examined the indirect significant relationship of intellectual capital to financial performance through customer’s satisfaction as intervening variable in public accountant in Surabaya. This study used  offices quantitative approach, and the data were obtained through distributing questionnaires to public accountant in Surabaya. The data obtained processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to customer’s satisfaction; customer satisfaction’s to financial performance; and intellectual capital to financial performance in public accountant offices in Surabaya.
Penerapan Good Corporate Governance; Dampaknya terhadap Prediksi Financial Distress pada Sektor Perdagangan, Jasa dan Investasi Debora Wijayana
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 level of implementation of Good Corporate Governance (GCG score) capable to predict the posibility of a firm experiencing financial distress. In this study, the implementation of good corporate governance was proxied by the Board of Commissioners, the Audit Committee, and ownership structure. This study also considered other variables as control variables, namely Net Profit Margin (NPM), Current Ratio (CR), and Debt to Asset Ratio (DTA). The samples used in this study were trade, service and investment companies listed in the Indonesia Stock Exchange with certain criteria. The hypothesis in this study was tested by using binary logistic regression analysis with three prediction models for 1 year, 2 years, and 3 years before the company declared as a financial distress firm or non-financial distress firm. The results of this study stated consistently that GCG score in the three models was not significant in predicting the posibility of a firm experiencing financial distress. Meanwhile, the DTA had consistently expressed significantly in all the three models; NPM expressed significantly in model 1 and 2; while CR was only expressed significantly in model 1. The results also stated that model 2 had the greatest prediction accuracy.

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