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
 62   63   64   65   66 
Analisa Pengaruh Leadership Style Terhadap Organization Performance Melalui Learning Organization dan Employee Satisfaction (Studi Kasus pada Akuntan Publik di Kantor Akuntan Publik di Surabaya) Stephanie Yunita Nathania
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.689 KB)

Abstract

This study aimsed to know the direct and significant influence of leadership style to organizational performance through learning organization and employee’s satisfaction in the public accounting firm in Surabaya. This was a of quantitative research by obtaining primary data. The data obtained by distributing questionnaires to 150 auditors in the public accounting firm’s in Surabaya. The data obtained were processed by using data PLS.The results indicated the existency of a significant relationship between the leadership style to the learning organization, learning organization to organization performance, leadership style on employee’s satisfaction, employee’s satisfaction to organization performance, and leadership style to organizational performance. Learning organization and employee satisaction were intermediary variable of the variables of leadership style and employee’s satisfaction, because they were not able to strengthen the influence of leadership style on performance organization directly.  
PENGARUH KEMAMPUAN PEMBELAJARAN ORGANISASI TERHADAP KINERJA KEUANGAN MELALUI INOVASI PRODUK SEBAGAI VARIABEL MEDIASI Ivana Chrestella; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

           This study aimed to know the impact of organizational learning capability on financial performance through product innovation. This research used 33 manufacturing companies (PT) in Surabaya and its surrounding areas as samples. The data then processed by using SmartPLS software version 3.0. Organizational learning capability measured by using five key dimensions: experimentation, risk-taking, interaction with the external environment, dialogue, and participative decision-making. The company's financial performance measured by using six indicators: ROA, ROE, sales growth, profitability, profit growth, and market share. Product innovation measured by using two main dimensions: effectiveness and efficiency of innovation. The result of this research implied that organizational learning capability had positive and significant affect to financial performance and product innovation, product innovation also had positive and significant affect to financial performance, and product innovation could be an intervening variable between organizational learning capability and financial performance. 
PENGARUH VALUE ADDED INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN KHUSUSNYA DI INDUSTRI PERDAGANGAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2013 Sirapanji Olivia; SAARCE ELSYE HATANE
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 (281.124 KB)

Abstract

This study aimed to examine the affect of value added intellectual capital with financial performance and market value of the company. The sample used in this study were 38 companies in the field of trade in services that are consistently listed in the Indonesian Stock Exchange in 2008-2013 . The hypothesis in this study tested by using multiple linear regression statistical test . VAIC measured by using the concept of Pulic (2005 ) then linked to financial performance ( ROA , ROE ) and the company's market value ( Tobin 's Q ) . The results of this study indicated that not all components of VAIC colud have positive and significant influence on profitability and market value of the company . HCE only can affect the market value of the company , while the CEE was only able to affect the profitability of the company. While the VAIC components that consistent by affecting profitability and market value was structural capital efficiency ( SCE )
Pengaruh CEO Duality Terhadap Financial Performance Dengan Earnings Management Sebagai Variabel Intervening Livia Lemmuela Putri; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.1 KB)

Abstract

Research on the affect of CEO Duality to Financial Performance had been widely studied previously, but the results were not consistent. Moreover, there were differences in theoretical view on CEO duality based on Stewardship Theory and Agency Theory.  The purpose of this research was to test the direct affect of CEO duality on financial performance by using earnings management as the intervening variables.The data obtained for this research were secondary data by using annual report and financial report. The Sample of this research was companies listed in Indonesian Stock Exchange and the hypothesis in this research was tested by using Partial Least Square (PLS) with the SmartPLS 2.0 program. The result of this research revealed that, CEO duality significantly affected financial performance directly, and indirectly influenced through the intervening variable which was earnings management.
Pengaruh Kepuasan Kerja Guru dan Kepuasan yang Diperoleh Siswa Terhadap Profitabilitas Yonathan Chendranatha
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The growth and competition in the educational service is extremely tight, especially in the high school level ini wich each school compete in doing a wide range of strategies to be able to attract students to the maximum. With the growing number of new students who are interested to enter high schools then the financial sustainability will be maintained so that the improvement of the quality and performance of the school can be optimized. One of the things that became an important role in improving the performance and quality of a high school was the performance of the high school teachers to see the explanation above and to see how important the job satisfaction of teachers towards financial sustainability and performance of a high school, it will be examined the influence of job satisfaction of teachers toward financial sustainability in senior high school by using the concept of Balance Scorecard
Kinerja Sosial Perusahaan dan Kinerja Keuangan Perusahaan yang Diukur Menggunakan Tobin’s q Edbert Eduardus
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 (450.511 KB)

Abstract

This study aimed to examine and to prove the reciprocal relationship between corporate social performance and corporate financial performance. Corporate social performance using a proxy Sustainability Reporting Index assessed by using criteria guideliness of GRI version 3.1. The corporate financial performance of this study was measured by using Tobin's q. This study also used control variables of firm size and leverage. This study tested the 30 listed companies on IDX with minimal once published a sustainability reporting between 2008 - 2014. The results of this study found that between corporate social performance and corporate financial performance had a reciprocal relationship.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI EMPLOYEE SATISFACTION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Oey Novita Wijaya; Devie Devie Devie
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 (277.101 KB)

Abstract

This study aimed to examine the affect of transformational leadership on financial performance with employee’s satisfaction as  intervening variable. The samples and data used in this study were obtained from 300 employees in 35 banking companies in Surabaya by using questionnaire and banking company’s financial statements of 2011-2013. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed that transformational leadership gave positive and significant influence on employee satisfaction; transformational leadership gave positive and significant influence on the financial performance; employee satisfaction gave positive and significant influence on the financial perfomance, and there was no direct influence of transformational leadership on the financial performance through employee satisfaction as the intervening variable.
Pengaruh Struktur Kepemilikan Keluarga terhadap Kinerja Perusahaan pada Sektor Industri Dasar dan Kimia Carolina Limantoro; Juniarti Juniarti Juniarti
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 (392.55 KB)

Abstract

 Theoretically firm performance of family ownership structures has many advantages, however there was inconsistency in previous research results on the affect of family ownership structures on firm performance. This study aimed to prove the affect of family ownership structure on firm performance. Family ownership structure is measured by using a minimum shareholding of 10% or a family member has a position in the firm managerial. Firm performance were measured by Return on Assets (ROA). The control variables used Good Corporate Governance (GCG) and Leverage. The sample in research conducted on basic industry and chemicals sectors consisted of 56 go public firms and listed in Indonesia Stock Exchange (BEI) in period 2010-2015 with a sample of 280 observations. The results showed that family ownership structure had significant positive affect on firm performance. While the GCG had significant negative affect on firm performance, and leverage had significant negative affect to firm performance.
Hubungan Antara Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dari Sisi Liquidity Ratio Bernard Chrisitian Purnomo
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In recent years the Company and stakeholders begin to realize the importance of Sustainability report as a value -added business . Sustainability Report itself is a performance report that contains financial and non - financial . This research was conducted with the aim of testing the relationship of indicators in sustainability report on the company's liquidity ratio . The dependent variable was the Liquidity Ratio which can be measured by Current Ratio, Quick Ratio, and Cash Ratio . On the other hand, the independent variable in this study was the disclosure of Sustainability report by divided into indicators of economic performance , environmental and social and measured using SRDI index . The sample was 9 companies that published Sustainability Report three consecutive years in 2009-2011 that could be accessed through the company's website and the website of National Center for Sustainability Reporting and the company that publishds the Annual Financial Statements in 2010-2012 . The independent variables measured by using a standard of disclosure index by GRI (Global Reporting Initiative). This study uses secondary data collected from the company’s website and the Indonesia Stock Exchange.The results showed that there was a significant negative affect on the disclosure of economic performance, a significant positive affect on the environmental aspects , and the positive affect that was not significant to the Liquidity Ratio .
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI Angeliza Prasetio; yulius Jogi Christiawan
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

This research’s purpose was to know whether there was a relationship between corporate social responsibility with earning management. Corporate social responsibility was measured with CSR index that was valued with guideline criterias from GRI 3.1. In this research, earning management measured by discretionary accruals with modified Jones model. The control variables used in this research were leverage, firm size, and market to book ratio. This research examines a consumption good company that registered in Indonesia Stock Exchange in 2010-2014. This research found that CSR had no influence towards earning management.

Page 64 of 79 | Total Record : 788

 62   63   64   65   66 

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