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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 LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE DENGAN VARIABEL INTERVENING EMPLOYEE SATISFACTION DAN CUSTOMER SATISFACTION PADA SEKTOR PERBANKAN DI SURABAYA Novitasari Purwanto; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know whether there was significant affect ofLeadership Style towards Financial Performance with Employee’s Satisfaction andCustomer’s satisfaction as intervening variables in banking corporate in Surabaya.Employee’s Satisfaction and Customer’s Satisfaction were used as an interveningvariables to see the affect of Leadership Style to Financial Performance. The sampleused in this study was banking corporates listing in Bursa Efek Indonesia (BEI) thatgenerate profit in the last 3 years. The data analysis used Partial Least Squaremethod with 600 respondents from 30 selected banks in Surabaya. The result of thisstudy showed that Leadership Style had positive affect on Financial Performance.
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.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN FINANCIAL CRISIS SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MEDIASI Hendri Budiman; Yulius Jogi Christiawan
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was conducted to find out the influence of good corporate governance to firm performance with financial crisis as moderating variable and firm size as control variable. This study used a quantitative approach, which means the data obtained from financial statement published by companies listed in ISE. The data obtained from 384 companies in all sector in Indonesia in 2014 and 2016.The research results showed that there was positive and significant influence of board size toward firm performance. Board Independence had insignificant influence towards firm performance. Audit committee size had insignificant influence towards firm performance. Financial crisis showed positive and significant influence towards firm performance. Besides, financial crisis had insignificant influence as moderating variable to the influence of board size towards firm performance, the influence of board independence towards firm performance, and the influence of audit committee size towards firm performance. Firm size also showed insignificant influence towards firm performance.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE PERFORMANCE PADA USAHA RETAIL BAHAN BANGUNAN DAN PERLENGKAPAN RUMAH TANGGA DI SURABAYA Fransisca Soetanto
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 examine the affect of corporate image on store store’s performance through customer’s satisfaction as the intervening variable on retail store building materials and home appliances in Surabaya. Sample of this study is 35 retail stores of building materials and home appliances in Surabaya. Data were collected by distributing questionnaire to the customers and managers of the stores. This study were used path modeling analysis technique with PLS. Results showed that there were positive and significant affect of store  corporate image on customer satisfaction, positive and significant affect of customer satisfaction on store performance, and also positive and significant affect of corporate image on store performance on retail store building materials and home appliances in Surabaya.
VALUE RELEVANCE ATAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH IFRS PADA SEKTOR PERTAMBANGAN DI INDONESIA Vivian Jacob; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research objective was to examine the increase of value relevance of accounting information after International Financial Reporting Standards (IFRS) adoption in Indonesia. This Study used data from the mining sector listed in the Indonesia Stock Exchange (IDX) of the year 2007 to 2014. This Study used data from 13 companies mining for 8 years so that total number of observations in this study was 103. This study compared the circumstances prior to the adoption of IFRS compared with after the adoption of the IFRS using Stata application. In measuring the increase in value relevance, this research used variable EPS and BVPS in affecting the change in stock price. The best regression model in this study was model of fixed Effect both in the period before and after the adoption of the IFRS. This research showed that the value of EPS and BVPS were not significant in affecting changes in stock price. The result of this study showed that there was no increase in value relevance of accounting information in the mining sector.
PENGARUH JOB SATISFACTION TERHADAP FINANCIAL PERFORMANCE MELALUI VARIABLE INTERVENING EMPLOYEE ENGAGEMENT DAN COMPETITIVE ADVANTAGE PADA PERUSAHAAN PUBLIK SEKTOR PERBANKAN DI SURABAYA Davidanar Soehargo
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan signifikan dari Job Satisfaction terhadap Employee Engagement, Employee Engagement terhadap Competitive Advantage, Competitive Advantage terhadap financial performance pada perusahaan publik di sektor perbankan di Surabaya. Penelitian ini berbentuk penelitian kuantitatif. dimana data diperoleh melalui laporan keuangan yang tercantum di BEI atau www.idx.co.id dan penyebaran kuisioner kepada perusahaan publik sektor perbankan di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian menunjukan adanya hubungan positif dan signifikan dari Job Satisfaction terhadap Employee Engagement, Employee Engagement terhadap Competitive Advantage, Competitive Advantage terhadap financial performance pada perusahaan publik di sektor perbankan di Surabaya. Employee Engagement dan Competitive Advantage adalah variabel perantara antara Job Satisfaction dengan financial performance karena hubungan langsung antara Job Satisfaction dengan financial performance lebih kecil jika dibandingkan dengan melalui Employee Engagement dan Competitive Advantage.
PENGARUH BUDAYA UNIVERSITAS TERHADAP PERFORMA UNIVERSITAS MELALUI ORIENTASI KEWIRAUSAHAAN DAN PEMBERDAYAAN SEBAGAI VARIABEL INTERVENING Suhardi Utomo
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of university culture on the university performance with entrepreneurial orientation and empowerment as  intervening variable. The samples and data used in this study were obtained from 420 students in six private universities in Surabaya by using questionnaire. The sample selection was done by using purposive sampling. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed a significant and positive impact of university culture to university performance. Entrepreneurial orientation and empowerment cannot become intervening variables, but may help to explain the impact of university culture on university performance. University culture had a positive and significant impact on entrepreneurial orientation and empowerment. Entrepreneurial orientation and empowerment were later proved to have positive and significant impact on the university performance
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Jevilia Widyatama; 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 direct and significant influence between board structure and ownership structure to value relevance of accounting information. It is also to know the indirect influence of the board structure and ownership structure on value relevance of accounting information through intellectual capital disclosure as the mediating variable. The samples used in this research were 72 manufacturing companies listed on Indonesia Stock Exchange  from 2010-2015.  The data processed by using WarpPLS software version 5.0.The result of research found the positive affect of board structure on intellectual capital disclosure, negative affect of ownership structure on intellectual capital disclosure, positive influence of board structure toward value relevance of accounting information, positive influence of ownership structure to value relevance of accounting information, positive influence of intellectual capital disclosure to value relevance of accounting information. The intellectual capital disclosure successfully mediated the influence of the board structure on value relevance of accounting information, but the intellectual capital disclosure fails to mediate the influence of the ownership structure on the value relevance of accounting information.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERSISTENSI LABA PADA SEKTOR ANEKA INDUSTRI SUB SEKTOR ALAS KAKI, TEKSTIL DAN GARMENT DI INDONESIA Finy Amelia; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The influence of CSR on the financial performance that are periodically such as ROA, ROE and ROS had been done before. However, research on the influence of CSR to the persistence of earnings that had been made were still very few in previous studies that were Riahi and Belkaoui (2004), Lakshman and Yang (2009), and had never been done in the Indonesian company in the miscellaneous industry sub sector of footwear, textile and garment. The research objectives was to determine whether CSR affected the persistence of earnings in companies engaged in various sectors of industry sub-sectors footwear, textile and garment.This research was conducted on Indonesian various industry companies in the sub sectors of footwear, textile and garment. CSR was measured based on the GRI reporting criteria version 3.1. Meanwhile, earnings persistence measured by using the slope of the earnings per share. This study used several control variables: the operating cycle, sales volatility, volatility of cash flows, and the proportion of negative earnings. The data processing sample of 64 observations used multiple linear regression method with SPSS. The results of the study had not managed to show the significant influence of CSR to earnings persistence. The studies also had not found a significant relationship between the volatility of cash flows, the proportion of negative earnings with earnings persistence. However, the operating cycle and sales volatilitas had significant affect on earnings persistence.
Analisa Pengaruh Customer Relationship Management Terhadap Keunggulan Bersaing Dan Kinerja Perusahaan Dewi Purnama Indah
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 signifikan antara Customer Relationship Management (CRM) terhadap keunggulan bersaing dan kinerja perusahaan. Variabel CRM diukur dari tiga indikator, yaitu pemasaran berkelanjutan, pemasaran individual, dan program kemitraan. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan akan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Sampel yang digunakan dalam penelitian ini berjumlah 98 responden yang merupakan manajer yang bekerja pada perusahaan jasa yang menerapkan CRM dan telah memiliki pengalaman minimal 1 tahun. Hipotesa dalam penelitian ini akan diuji dengan menggunakan Partial Least Square. Hasil penelitian menunjukkan bahwa CRM memiliki pengaruh signifikan terhadap keunggulan bersaing dan kinerja perusahaan.

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