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
 60   61   62   63   64 
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL CULTURE SEBAGAI VARIABEL INTERVENING Intan Saridewi; Josua Tarigan
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 (313.267 KB)

Abstract

This research aimed to analysize the influence of strategic leadership to competitive advantage through organizational culture. By using the primary data questionnaires were distributed to 60 company managers in Surabaya. The data obtained were analyzed by Structural Equation Modeling by using Partial Least Square software to test the hypothesis. The result showed there was positive influence between strategic leardership toward competitive advantage, strategic leadership toward organizational culture, organizational culture towards competitive advantage, but organizational culture was not an intervening variable between strategic leadership and competitive advantage.
PERANAN EMPLOYESS STOCK OWNERSHIP PROGRAM, HUMAN COST EFFICIENCY DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET Haosana Yuliana
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 (290.953 KB)

Abstract

In the company, shareholders expect managers to manage the company so as to maximize returns, while the manager is going to create strategy and goals to meet on their own needs than the needs of the owner (Pugh, Oswald, & Jahera, 2000). Then the Employee Stock Ownership Program (ESOP) is there to align employee’s goals and objectives of the organization (Dhiman, 2009). With the ESOP, the employee is the owner of the company (Sanjaya, 2012), so as to encourage the increase of productivity, efficiency and has an impact to the firms overall profitability (Ngambi & Oloume, 2013). In this thesis, testing was done to the role of Employee Stock Ownership Program (ESOP), the Human Cost Efficiency (HCE) and Total Asset Turnover (ATO) towards Return on Asset (ROA) in the company's financial and investment sub-sectors. Based on the testing, ESOP, HCE and ATO had significant positive affect on ROA, in which if the companies implement ESOP and increasing the HCE and ATO, the ROA would also increase.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MENGGUNAKAN FIRM SIZE, FIRM AGE DAN SALES GROWTH SEBAGAI VARIABEL KONTROL Stephenly Tonggano; Yulius Jogi Christiawan
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 (534.937 KB)

Abstract

This research aimed to find out whether the presence of the family in management have a positive impact on the performance of the company. The family-owned company has certain advantages compared to non family company should have better performance. One of the advantages family company have is decrease in the risk of agency problem, has strong motivation in running the company, has investment decision for the long term, more carefully in running the company, etc. This research uses ROA as the dependent variabel and Family ownership as the independent variable, besides that this research also used three control variables: firm size, firm age, sales growth. This research used 9 sector listed in IDX( Indonesia stock exchange) consist total of 533 sample company with a span of observation from 2012-2015 year observation, which in that year Indonesia experienced a slowdown of economic growth. The research results showed that family ownership had significant negative influence on ROA. Firm size had no influence on profitability of the company. Sales growth had significant negative impact in profitability and firm age had significant positive influence on company profitability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012 Christian Noverta Togasima
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 (206.831 KB)

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara profitabilitas, opini audit, jenis industri, ukuran perusahaan, reputasi KAP, solvabilitas, company ownership dan umur perusahaan terhadap audit report lag. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan analisis regresi linear berganda. Penelitian menggunakan data sekunder berupa laporan keuangan dan laporan audit perusahaan terbuka yang terdaftar di Bursa Efek Indonesia tahun 2012. Sampel penelitian ini adalah 349 sampel. Penelitian ini menggunakan alat bantu SPSS 13. Hasil pengujian menunjukkan bahwa opini audit, ukuran perusahaan dan umur perusahaan berpengaruh signifikan terhadap audit report lag. Sedangan profitabilitas, jenis industri, reputasi KAP, solvabilitas dan company ownership tidak berpengaruh signifiikan terhadap audit report lag.
Pengaruh Customer Satisfaction Terhadap Financial Performance Melalui Customer Loyalty dan Customer Advocacy Pada Perusahaan Berbagai Sektor di Indonesia Fanny - Sutjiono; 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

Free trade era makes every companies create and improve their excellence in order to compete with the competitors to attract customers’ heart. Satisfaction and loyalty are powerful keys for the companies to survive because they are important indicators of the company's non-financial performance. The non-financial aspects are useful in the assessment of the performance of the market because it has a strong relationship with the financial performance. Beside that, the level of customer advocacy also has a strong relationship with the financial performance. Advocacy itself is a special form of customer service where companies focus on what is best for the customers. The purpose of this research is to determine the impact of customer satisfaction to financial performance through customer loyalty and customer advocacy in various sectors companies in Indonesia. This research using quantitative approach. The samples are various sectors companies in Indonesia with criteria listed in the Indonesia Stock Exchange, published annual financial report in 2011-2014, and its brand is registered in Indonesia Original Brands (IOB) in SWA magazine and still exist in 2011-2014. The number of companies that fulfil the criteria are 13 companies with a 4-year research period, so the number of research sample is 52 samples. The analysis technique using Partial Least Square (PLS) approach. The results showed a positive impact of customer satisfaction to customer loyalty, customer advocacy, and financial performance. While customer loyalty and customer advocacy has no impact to financial performance, but customer loyalty has positive impact to customer advocacy.
Analisa Pengaruh Knowledge Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Fifi Surya Dewi Kusuma
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 (344.22 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan antara Knowledge Management (KM) terhadap keunggulan bersaing dan kinerja perusahaan.Variabel KM diukur dari empat indikator, yaitu akuisisi pengetahuan, konversi pengetahuan, aplikasi pengetahuan, dan perlindungan pengetahuan. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional.Sampel yang digunakan dalam penelitian ini berjumlah 100 manajer yang bekerja pada perusahaan di Surabaya yang menerapkan KM dan telah memiliki pengalaman minimal 1 tahun.Hipotesa dalam penelitian ini diuji dengan menggunakan Partial Least Square.Hasil penelitian menunjukkan bahwa KM memiliki pengaruh signifikan terhadap keunggulan bersaing dan kinerja perusahaan.
Pengaruh Kinerja Corporate Social Responsibility (Csr) Terhadap Persistensi Laba Pada Perusahaan-Perusahaan Berkapitalisasi Besar Intan Puji Lestari
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 (534.538 KB)

Abstract

The affect of corporate social responsibility (CSR) towards firm financial performance by using financial ratio such as ROA, ROE and ROS had been studied before. However, there were only a few studies about the effect of CSR on earning persistence. The aim of this research was to examine the affect of corporate social responsibility (CSR) toward earning persistence in big capitalization firms in Indonesia.            This study was conducted on big capitalization companies in Indonesia in the period 2010 to 2014 with a total sample of 84 firm years. CSR was measured based on57 its completeness compared to GRI 3.1 guideliness. Whereas earning persistence was measured by earnings per share (EPS). The result indicated that CSR had no significant influence toward earning persistence
Pengaruh Earnings Quality terhadap Firm Value dengan Financial Performance sebagai variabel intervening pada perusahaan yang terdaftar pada perusahaan LQ 45 Anneke Kusuma Dewi; Devie Devie Devie
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 (308.491 KB)

Abstract

 This study aimed to examine the influence of earnings quality to firm value through financial performance as an intervening variable. Earnings quality measured by using smoothness, firm value measured by using Tobin’s Q and financial performance measured by using ROA. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2013 to 2015 with a total sample of 44 firm years.The results of this research indicated a positive influence of earnings quality to financial performance. Earnings quality had a positive influence to firm value. Financial performance had a positive influence to firm value.
PENGARUH BUDAYA PERUSAHAAN TERHADAP KEUNGGULAN BERSAING MELALUI KEPUASAN KARYAWAN PADA PERUSAHAAN KAFE RESTORAN DI SURABAYA Caroline Angel
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 (542.537 KB)

Abstract

This study aimed to examine the affect of corporate culture to competitive advantage through employees’ satisfaction at cafe restaurant companies in Surabaya . Data used in this study were primary data. The sample used in this study were 30 cafe restaurant company in Surabaya with purposive sampling method. The hypotheses in this study analyzed by using structural equation model (SEM) with SmartPLS 2.0. The result revealed that, corporate culture  significantly affect competitive advantage directly, and indirectly through intervening variables which were employees’ satisfaction.
Pengaruh Corporate Governance Terhadap Financial Performance Dengan Earning Management Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di LQ45 Angeline Feliciana Cythia; Devie Devie Devie
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 (445.542 KB)

Abstract

The purposes of this research is to analyze  the impact of corporate governance to financial performance with earnings management 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 Annual report. The results showed there were positive and significant influence of corporate governance towards financial performance, negative and siginificant of corporate governance towards earnings management and earnings management towards financial performance, and also there is no indirect influence of corporate governance towards financial performance through earnings management. 

Page 62 of 79 | Total Record : 788

 60   61   62   63   64 

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