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INDONESIA
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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Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard Dalam Penilaian Kinerja Pada Mahasiswa S1 Angkatan 2010 dan 2012 Evelyne Tri Kurniawati
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Dalam penelitian Lipe dan Salterio (2000) menemukan adanya bias pengukuran umum. Bias pengukuran umum ini mengurangi manfaat dari BSC serta berpengaruh pada keputusan manajer terutama dalam mengalokasi kompensasi. Dengan memakai pendekatan disaggregated/ mechanically aggregated dan pengetahuan, bias pengukuran umum dapat berkurang, tetapi kedua pendekatan ini belum sepenuhnya dapat mengurangi bias pengukuran umum. Oleh karena itu, dilakukanlah penelitian ini dengan menggabungkan kedua pendekatan tersebut serta melihat apakah evaluasi kinerja menggunakan BSC mempengaruhi alokasi kompensasi. Metodologi penelitian yang dilakukan adalah eksperimen laboratorium. Uji hipotesis penelitian ini menggunakan repeated measure ANOVA, independent sample t test serta analisis regresi. Hasil penelitian menunjukan bahwa pendekatan disaggregated/ mechanically aggregated memiliki pengaruh signifikan mengurangi bias pengukuran umum dalam mengevaluasi kinerja menggunakan BSC. Ditemukan juga bahwa pendekatan pengetahuan tidak memiliki pengaruh signifikan mengurangi bias pengukuran umum. Selain itu, evaluasi kinerja menggunakan BSC memiliki pengaruh signifikan terhadap alokasi kompensasi.
PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL FIRM SIZE DAN EARNING QUALITY PADA PERUSAHAAN TERBUKA DI INDONESIA Devina Andriani Tandiono; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine and to prove the affect of corporate social responsibility disclosure level on information asymmetry. Corporate social responsibility disclosure was measured by Corporate Social Responsibility Disclosure Level that valued by GRI criteria. Information asymmetry measured by bid-ask spread. This research used firm size and earning quality as control variables. This research was carried out on public companies in Indonesia which published sustainability report with a sample of 104 observations. The result showed that there was a positive significant correlation of corporate social responsibility disclosure on bid-ask spread. The result also showed that firm size had no affect on bid-ask spread, while the earning quality had negative significant correlation on bid-ask spread.
Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia Ivena Tiono
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan untuk mengetahui apakah faktor-faktor profitabilitas opiniaudit, jenis industry, ukuran perusahaan, dan reputasi Kantor Akuntan Publik (KAP) mempengaruhi audit report lagdi perusahaan - perusahaan yang terdaftar di Bursa Efek Indonesia, khususnya di tahun 2009-2011. Metode sampling yang digunakan adalah purposive sampling dengan jumlah total perusahaan sampel sebanyak 600 perusahaan. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik dan normalitas terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Software yang digunakan dalam mengolah data adalah SPSS versi 20. Hasil penelitian menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 2,6%; 97,4% lainnya dijelaskan oleh faktor-faktor lain. Secara parsial, jenis industry mempengaruhi audit report lag. Sedangkan opini audit, profitabilitas, ukuran perusahaan dan reputasi KAP tidak berpengaruh terhadap audit report lag. 
Pengaruh Transformational Leadership terhadap Financial Performance dengan Supply Chain Integration dan Job Satisfaction sebagai Variabel Intervening: Studi kasus pada Perusahaan Manufaktur yang go public di Surabaya dan Sidoarjo Philipe Tiono
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 and significant affect of transformational leadership to job satisfaction, supply chain integration to financial performance, job satisfaction to financial performance, on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaire and used ratio financial statement analysis to go public manufacturing firms in Surabaya and processed by using SmartPLS software. This study showed that there was a positive and significant relationship of transformational leadership to financial performance, transformational leadership to job satisfaction, transformational leadership to supply chain integration, and supply chain integration to financial performance on go public manufacturing firms in Surabaya and Sidoarjo Job satisfaction and  supply chain integration became the intervening variables to transformational leadership and financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERTANIAN Monica Oktavia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 Research to identify the affect of Corporate Social Responsibility (CSR) to investor response had been done many times, but the results were inconsistent. The objective of this research was to identify the affect of CSR to investor response in the agricultural sector company.The CSR was measured by using indicators of the Global Reporting Index (GRI) and the response of investors was measured by  using the Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), and market share as control variables. The samples used in this research  were 60 firm years in the agriculture sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.The results showed that CSR had no significant effect on CAR. As control variables, ROA and market share had significant positive effect on CAR. Firm size no significant negative effect on CAR. While DER no significant positive effect on CAR.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA SEKTOR PERTAMBANGAN Stefany Sicilia Ahliawan; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Corporate Social Responsibility (CSR) provides many benefits to various parties.Research in CSR to earnings quality needs to be followed up because theoretically companies whouse CSR, the earnings quality from the company will increase. However, researches linking CSRto earning quality were still very rare. Therefore, this study was conducted to know the influenceof Corporate Social Responsibility (CSR) to the earning persistence on mining companies listed inthe Stock Exchange Indonesia of 2010 until 2014 with 56 samples by using SPSS version 22 as ameasuring tool.This research used CSR as independent variable and earning persistence as thedependent variable, and firm size and leverage as control variables. The results of this researchhad not proved yet the affect of CSR on earning persistence of companies on basic and chemicalindustry in Indonesia. The control variables used in this research also had not proved yet theiraffect on earning persistence in mining companies in Indonesia
Basyar, F. (n.d). Pengaruh Modal Intelektual (Intellectual Capital/IC) terhadap Return On Asset Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2007-2009. Fakultas Ekonomi Jurusan Manajemen. Bontis, N., Keow, W.C.C., & Richardson, Cendika Sari
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 hubungan antara loyalitas pelanggan dengan profitabilitas pelanggan pada sebuah perusahaan jasa automotive di Surabaya. Peneliti menggunakan beberapa variabel bebas yaitu kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan), loyalitas pelanggan sebagai variabel kontrol, dan profitabilitas sebagai variabel terikat. Sampel yang digunakan dalam penelitian ini adalah 271 pelanggan servis berkala di PT “X”. Hipotesis dalam penelitian ini diuji menggunakan Stuctural Equation Modelling (SEM). Dalam penelitian ini menggunakan variabel kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan) untuk mengukur loyalitas pelanggan. Hasil penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara loyalitas pelanggan dengan profitabilitas.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahan di Indonesia Yang Bergerak di Sub Sektor Retail dan Trade, Healthy Care, Computer dan Service, dan Investment Company Ong Yuliana
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify wheter there was an influence of Corporate Social Responsibility on the Firm Value measured by using Tobin’s q based on the Global Reporting Initiative standard. Sample was obtained from 130 companies during the periode of 2009-2013 in trading, service, and investment sectors. The result of this research shows ad that Corporate Social Responsibility has no significant Influence on the firm value. Similarly, the control variables, of Firm Size, Der, and Market Share, were also proven had have no significant Influence on the firm value. 
PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP INTELLECTUAL CAPITAL MELALUI IMPLEMENTASI ERP PADA PERUSAHAAN YANG MENERAPKAN SISTEM ERP DI INDONESIA Handry Adhi Prawira; Saarce Elsye Hatane; Priskila Adiasih
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Intellectual capital that is owned by a company is considered as one of the strategic asset, which is important for the success and sustainability of the company, in a business competitive environment. This study aimed to identify whether interactive control system and diagnostic control system, which were parts of management control system, were able to increase the intellectual capital of a company with ERP implementation as an intervening variable so it could be a source of competitive advantage for the company.This study that was conducted on 57 respondents from 36 companies that implemented ERP system in Indonesia, showed that there was positive and significant relationship of management control system to intellectual capital through ERP implementation as the intervening variable
Studi Eksperimental: Mengurangi Bias Pengukuran Umum Balanced Scorecard Dalam Penilaian Kinerja Pada Mahasiswa S1 Program Manajemen Keuangan Yesyurun Benya Unani
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Lipe dan Salterio (2000) pertama kali menemukan adanya bias pengukuran umum ada Balanced Scorecard. Bias pengukuran umum ini berdampak pada penerapan BSC serta berpengaruh pada pengambilan keputusan manajer terutama dalam keputusan kompensasi. Penelitian terdahulu (Robert, Albright, Hibbets, 2004; Dilla dan Steinbart, 2005) berusaha untuk menanggulangi adanya bias pengukuran umum pada Balanced Scorecard. Namun, hasil dari kedua penelitian tersebut belum dapat mengurangi bias pengukuran umum BSC. Oleh karena itu, penelitian ini dengan menggabungkan pendekatan disaggregated/ mechanically aggregated dan pendekatan pengetahuan  serta melihat apakah evaluasi kinerja menggunakan BSC mempengaruhi alokasi kompensasi. Metodologi penelitian yang dilakukan adalah eksperimen laboratorium. Uji hipotesis penelitian ini menggunakan repeated measure ANOVA, independent sample t test serta analisis regresi.            Dari hasil penelitian menunjukan bahwa pendekatan disaggregated/ mechanically aggregated memiliki pengaruh signifikan mengurangi bias pengukuran umum dalam mengevaluasi kinerja menggunakan BSC, tetapi pendekatan pengetahuan tidak memiliki pengaruh signifikan dalam mengurangi bias pengukuran umum. Dari hasil penelitian ini juga terbukti bahwa evaluasi kinerja menggunakan BSC memiliki pengaruh signifikan terhadap alokasi kompensasi.

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