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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
 65   66   67   68   69 
Pengaruh CEO Duality Terhadap Firm Value Dengan Financial Performance Sebagai Variabel Intervening Angelia Meysi Setyawan; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimes to examine and to prove the influence of CEO Duality on Firm Value using Tobin’s Q. This study also used Financial Performance which measured by ROA as an intervening variable. The research was conducted on companies listed in the LQ 45 of 2012-2015 with the samples of 52 companies and measured by using SmartPLS software. The result showed that there was a negative influence of CEO Duality to Firm Value.
PENGARUH FAMILY CONTROL, SIZE, SALES GROWTH, LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN SEKTOR KEUANGAN Evelina Harijono
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to know the influence of family control, size, sales growth, leverage towards profitability and firm`s value. Samples were taken from 66 from financial companies, listed in Indonesia Stock Exchange, ranging from 2009-2011. The hypotheses were tested using multiple regression analysis. In this study, profitability was measured by ROA (Return On Asset), and firm`s value was measured by Tobin`s q. The result were family control had no influence to both of profitability and firm`s value. Size had positive and significant influence to both of profitability and firm`s value. Sales growth had positive and significant influence towards profitability, but sales growth had no influence on firm`s value. Leverage had negative and negative and significant influence towards profitability, but leverage had no influence on firm`s value.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN MELALUI INOVASI DAN KEPUASAN PELANGGAN PADA PERUSAHAAN RETAIL DI SURABAYA Livia Chandra Tjiang
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 leadership style to innovation, innovation to customer’s satisfaction, customer’s satisfaction to financial performance, leadership style to financial performance, and innovation to financial performance on retail firms in Surabaya. This study used quantitative approach and the data were obtained through the distribution of questionnaires and financial reports of retail firms in Surabaya. The samples used in this study were 18 retail firms in Surabaya listed on Bursa Efek Indonesia 2012-2014, with each of 20 employees and 20 customers of each firm. The data obtained was processed by using SmartPLS software. This study showed that there were a positive and significant relationship of leadership style to innovation, innovation to customer’s satisfaction, customer’s satisfaction to financial performance and leadership style to financial performance. However this study showed that there was a negative and significant relationship of innovation to financial performance on retail firms in Surabaya.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Olgawati Hudoyo; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan pada Perusahaan Sektor Pertanian Lisa Lisa Lisa; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and to prove the existence of a relationship between the high affect of family ownership toward an increasing in the firm performance as measured by using return on asset (ROA). Family ownership measured by using the value of 1 or 0, seen from the shares owned by the family in the company or whether there is a family which contributes in managerial position in the company. Firm performance measured by ROA from the net income after interest and tax divided by the total asset. This study used control variables of good coroporate governance and firm size. The research was conducted on go public companies of agriculture sector listed in BEI with a sample of 51 observations. The results showed that there was influence of family ownership on firm performance. The results also showed that good corporate governance and firm size had no significant affect towards firm performance.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR PROPERTI DAN REAL ESTATE Elsa Limbago
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The majority of companies listed in Indonesia Stock Exchange are family firms that have advantages and disadvantages that affect the performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent results. This study aimed to know the influence of family control on profitability and firm’s value. Profitability was measured by using ROA and firm’s value by using Tobin’s Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of property and real estate industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that the family control had significant affect on profitability but not the firm’s value. The size and sales growth variables had significant affect on profitability but not on the firm’s value. Meanwhile, leverage variable had no affect on the profitability but had significant positive affect on the firm’s value.
PENGARUH BUDGET PARTICIPATION TERHADAP MANAGERIAL PERFORMANCE MELALUI PERCEPTION OF INNOVATION SEBAGAI VARIABEL INTERVENING Jemima Sutanto; Josua Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the influence of budget participation to managerial performance of corporations. This study used perception of innovation as intervening variable. Samples used in this study were managers working in go public companies in Surabaya region and its surrounding. The hypothesis tested by using SmartPLS 3.0 program. Budget participation in go public companies showed the influence towards managerial performance. There were six indicators used to measure budget participation which were developed by Milani (1975). Whereas, managerial performance were measured by using nine indicators developed by Ahmad and Fatima (2008), namely planning, investigating, coordinating, evaluating, supervising, staffing, negotiating, representing, and overall performance. 
Pengaruh Budgeting Participation terhadap Managarial Performance Pada Sektor Manufaktur Daniel Surya
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Pada era globalisasi saat ini, menuntut perusahaan agar memiliki alat perencanaan dan pengendalian dan anggaran merupakan alat yang tepat untuk digunakan. Salah satu pendekatan anggaran yaitu budgeting participation. Dengan budgeting participation maka manajer dapat saling bertukar job relevant information sehingga kinerjanya pun dapat meningkat. Adapun, penelitian ini dilakukan untuk mengetahui pengaruh budgeting participation terhadap managerial performance pada sektor industri manufaktur.Disini, penelitian dilakukan pada 36 perusahaan  manufaktur yang berada di wilayah Surabaya. Perusahaan manufaktur yang diteliti merupakan perusahaan manufaktur berjenis business to customer yang rata-rata berasal dari sektor barang konsumsi, kimia, dan aneka industri. Pengumpulan data dilakukan dengan cara membagikan kuesioner pada manajer perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan Partial Least Square (PLS) untuk mengetahui apakah ada pengaruh antara Budgeting participation terhadap Managerial Performance.Hasil penelitian menunjukkan bahwa ternyata terdapat pengaruh yang positif dan signifikan antara variabel budgeting participation terhadap managerial performance pada sektor industri manufaktur di Surabaya.
Pengaruh Gaya Kepemimpinan terhadap Kinerja Keuangan melalui Kesetiaan Pelanggan dan Kualitas Layanan pada Perusahaan Asuransi Jiwa di Surabaya Alvin Hidayat
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 leadership style to financial performance, leadership style to service quality, customer loyalty to financial performance, service quality to financial performance, service quality to customer loyalty on life insurance firms in Surabaya. This study used quantitative approach, and the data were obtained through the distribution of questionnaires and financial report of life insurance firms in Surabaya. The samples used in this study were 30 life insurance firms in Surabaya listed on Book Directories of Insurance Otoritas Jasa Keuangan 2014, with each of 10 employees and 10 customers in each firm. The data obtained was processed by using SmartPLS software. This study showed that there were positive and significant relationship of leadership style to financial performance, leadership style to service quality, customer loyalty to financial performance, service quality to financial performance, service quality to customer loyalty on life insurance firms in Surabaya.
Analisis Dampak Merger dan Akuisisi Terhadap Kinerja Keuangan pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2007 – 2014 Lisa Laiman; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 The purpose of this research is to analyze the difference of liquidity ratio, asset management ratio, debt management ratio, profitability ratio, market value ratio and firm size of non-financial sector companies listed on BEI before and after merger and acquisition. All non-financial sector companies listed on the Indonesia Stock Exchange and merged during the period 2010-2011. The sampling technique using purposive, with the sample number of non financial sector companies that comply the criteria is twelve companies. The analysis technique used paired sample t-test with SPSS software. The analysis result shows that there is no difference of current ration before and after merger. Similarly, the financial performance variables proxied with debt to equity ratio, return on assets, and return on equity all obtained results that is no difference in financial performance before and afeter merger. However, for asset turnover, price earnings ratio, and firm size shows that is different financial performance before and after merger.

Page 67 of 79 | Total Record : 788

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