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
 63   64   65   66   67 
Analisa Pengaruh Strategic Planning Terhadap Keunggulan Bersaing Dan Kinerja Perusahaan Priscilla Natasha
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 (264.327 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara Strategic Planning terhadap keunggulan bersaing dan kinerja perusahaan. Jenis penelitian yang digunakan adalah kausal karena bertujuan untuk mengetahui pengaruh variabel terhadap variabel yang lain. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden yang merupakan manajer yang bekerja pada perusahaan jasa yang menerapkan Strategic Planning di Surabaya dan telah memiliki pengalaman minimal 1 tahun. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Variabel Strategic Planning diukur dengan menggunakan empat tahapan yaitu defining company purpose and goal; analysis of business environment; analysis of strategic issues, generation, evaluation and selection; development and implementation, evaluation and control system. 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. Hasil penelitian menunjukkan bahwa Strategic Planning memberikan pengaruh yang signifikan terhadap keunggulan bersaing dan kinerja perusahaan. 
Pengaruh Strategic Leadership Terhadap Competitive Advantage Melalui Intellectual Capital Sebagai Variabel Intervening Pada Perusahaan Non-Manufaktur Terbuka di Kota Surabaya Eric Wibisono Wardaya
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 (274.873 KB)

Abstract

This study is accomplished to reveal the influence of strategic leadership to competitive advantage through intellectual capital as intervening variable in go public non-manufacturing company located in Surabaya. Competitive advantage is one of the most important variables that can determine the capabilities of the companies. Other variable like strategic leadership also contributes on creating competitive advantage. On the other hand, the application of strategic leadership cannot be separated from the support of intellectual capital in the companies.The data analysis technique used in this study was partial least square to describe the relationship among variables. The result of this study showed that strategic leadership and intellectual capital affected competitive advantage positively and significantly in go public non-manufacturer companies located in Surabaya.
PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RETAIL DAN JASA DI INDONESIA Yoselinda Avelia; Josua Tarigan
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 (348.713 KB)

Abstract

This study aimed to know the influence of institutional ownership on financial performance, This influenceof the intellectual capital on financial performance, institutional ownership on intellectual capital. Financial performance measured by ROA, ROE, and Tobin’s Q, and Intellectual capital measured by VAIC (Value Added Intellectual Capital Coefficients). The sample consisted of 64 retail and service companies listed on BEI during the period of 2011- 2015. The data collected from annual reports, then analyzed by using WarpPLS version 5.0 software.The result showed that institutional ownership in company gave positive influance to intellectual capital. Intellectual capital was an important asset for company to increase financial performance. Institutional ownership was able to monitor the decision of manager sowas able to increase financial performance. This study has limitation sampel only on retail and service companies. 
PENGARUH PEMBERDAYAAN KARYAWAN TERHADAP KEUNGGULAN BERSAING MELALUI INTEGRASI RANTAI PASOKAN PADA PERUSAHAAN MAKANAN DI SURABAYA Kusnadi Lydia
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 (447.128 KB)

Abstract

This study aimed to examine the affect of employees’ empowerment to competitive advantage through supply chain integration as the intervening variable. The data used in this study were primary data by using questionnaires. The sampling method techniques used was purposive sampling with 90 respondents from 30 food industries located in Surabaya. The research data analysis technique used was Partial Least Square (PLS) to examine the hypothesis of the research. Based on the analysis, it was proved that there was a positive significant influence of employees’ empowerment to competitive advantage either directly or indirectly through supply chain integration.
PENGARUH BELIEF CONTROL SYSTEM DAN BOUNDARY CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURE DENGAN MODERASI EMPLOYEE ORIENTED MEASURE Yuliana Yuliana Yuliana; Saarce Elsye Hatane
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 (402.184 KB)

Abstract

The purpose of this study was to know the influence of belief and boundary control systems on customer oriented measure with moderation of employee oriented system. The population used in this study was 35 public companies which operated in Indonesia, with a sample 104 people. The analysis technique used in this study was a partial least square. The result of the study showed that the belief control system and boundary control system had a significant positive affect on customer oriented measure, belief and boundary control system had a significant positive affect on customer oriented measure with the moderation of employee control system.
The Analysis of The Relation of Information System to Organizational Learning in Increasing Financial Performance in 3, 4 And 5-Star Hotels In East Java Andrew William Sanjaya; Sarce Elsye Hatane
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 study aimed to examine the direct and significant affect of information system to organizational learning; organizational learning to financial performance; and information system to financial performance in the 3, 4 dan 5-star hotels in East Java. This study also examined the indirect and significant relationship of information system to financial performance through organizational learning as intervening variable in the 3, 4 dan 5-star hotels in East Java.The data were obtained by distributing questionnaires to 3, 4 dan 5-star hotels in East Java. This study used a quantitative approach, and processed by using smart PLS software. The respondents in this research were accounting, finance, marketing staf, supervisor, manager and chief executive in the 3, 4 dan 5-star hotels in East Java. This study showed that there was a positive and significant relationship of information system to organizational learning, organizational learning to financial performance, and information system to financial performance in the 3, 4 dan 5-star hotels in East Java. But, organizational learning was inadequate as an intervening variable between information system and financial performance because organizational leaning gave a smaller affect than the direct effect. It meant that organizational learning could not be a mediator between information system and financial performance.
ANALISA VALUE CREATION PADA PERGURUAN TINGGI SWASTA DI SURABAYA BERDASARKAN PERSEPSI MAHASISWA JURUSAN MANAJEMEN Cynthia Poco
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 Competition in Indonesia’s University becomes tougher especially in Private Universities. Private Universities also must be able to create student value to persist in tight competition. Value Creation only happens when the students get benefits more than price that they paid. Therefore, measuring value creation must be done by the Universities. The data were collected by means of distributing questionnaires to the active students in five universities of management department of 2009, 2010 or 2011 that have the GPA value between 2.00 to 4,00. Data analysis used in this research was One Way Anova test through software SPSS 20 for Windows. Based on Analysis of Variance, it was concluded that there was no significant difference in universities value creation based on gender, however it was found that there was significant different in value creation based on the students GPA and seniority.
ANALISA PENGARUH MARKETING CAPABILITIES TERHADAP BRAND EQUITY DAN FINANCIAL PERFORMANCE PADA INDUSTRI PERHOTELAN DI SURABAYA Cynthia Priskilla Handoyo; Saarce Elsye Hatane
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 | Full PDF (419.394 KB)

Abstract

ABSTRACT            This study aimed to examine the direct and significant affect of marketing capabilities to brand equity; brand equity to financial performance; and marketing capabilities to financial performance in hotel industry in Surabaya. This study used a quantitative approach, and the data were obtained by distributing questionnaires to hotel industry  in Surabaya and then processed by using smartPLS software. This study showed that there was positive and significant relationship of marketing capabilities to brand equity; brand equity to financial performance; and marketing capabilities to financial performance in hotel industry  in Surabaya.
PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING STUDY KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA Jessica Kosasih
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 (229.492 KB)

Abstract

This study was intended to know how the role of strategic leadership to the competitive positioning of the manufacturing company in Surabaya, as well as in addition to know how the role of strategic leadership to the competitive positioning through the organization learning manufacturing company in Surabaya. In this study, the data collected by distributing questionnaires to 30 manufacturing companies in Surabaya and each company used the 2-3 respondents. This research usied Structural Equation Model analysis of Partial Least Square software. The survey results revealed that the strategic leadership had positive influence on competitive positioning and organization learning did not reinforce a positive influence on the competitive positioning of strategic leadership.
PENGARUH OWNERSHIP STRUCTURE DAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Joanna Elizabeth Wijaya; Saarce Elsye Hatane
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 examine the direct and significant influence between ownership structure and voluntary disclosure in corporate governance on value relevance of accounting information as well as to know the indirect influence of ownership structure on value relevance of accounting information through voluntary disclosure in corporate governance as the mediating variable. The samples used in this research were 39 manufacturing companies listed in Indonesia Stock Exchange starting from 2011-2016. Data processed by using WarpPLS software version 5.0. The result of the research found the positive affect of ownership structure on voluntary disclosure in corporate governance, positive affect of ownership structure on value relevance of accounting information, positive affect of voluntary disclosure in corporate governance on value relevance of accounting information, voluntary disclosure in corporate governance failed to mediate the influence of ownership structure on the value relevance of accounting information. 

Page 65 of 79 | Total Record : 788

 63   64   65   66   67 

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