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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
 66   67   68   69   70 
PENGARUH COMPETITOR ACCOUNTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATION PERFORMANCE Hartanto Alan
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Advantage, positive and significant affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Organization Performance, and also positive and significant affect of Competitive Advantage towards Organization Performance on manufacturing companies in Surabaya and Sidoarjo.
Pengaruh Earnings Management Terhadap Firm Value Dengan Earnings Quality Sebagai Variabel Intervening Ryan Chandra; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know the direct affect of the earnings management toward firm value. This study also wanted to know the indirect affect of earnings management toward firm value with earnings quality as an intervening variable. This study used quantitative method by using secondary data such as annual report and financial report. The sample of this study is companies that are listed in Indonesian Stock Exchange.            The data – processing method is done by using validity, reliability, and statistic descriptive analysis. While the data analysis method is tested by using partial least square (PLS) with the Smart PLS 2.0 program. The result of this study revealed that earnings management significantly affected firm value, and indirectly affected through earnings quality as an intervening variable.
Pengaruh Advertising Intensity terhadap Shareholder Value melalui Customer Satisfaction dan Brand Equity pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Monica Jiewanto; 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 know the influence of advertising intensity, customer satisfaction, and brand equity on shareholder value on companies of all sectors listed in Indonesia Stock Exchange (IDX). This study encompassed samples of 99 firm-year, which were comprised of 21 listed firms in IDX whose brand appeared on the published index of Indonesian Customer Satisfaction Award (ICSA) and Indonesia Best Brand Award (IBBA) of SWA magazine during 2010-2014. According to the data processed and analysed by using PLS, this study revealed that advertising intensity, customer satisfaction, and brand equity affected shareholder value positively and significantly.
Analisis Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Industri Manufaktur Cindy Cindy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The Increasing business competition requires companies to possess an appropriate and accurate performance measurement. Balanced scorecard is an appropriate performance measurement tool to use pertinent to the financial and non-financial aspects of the measurement. The research was conducted to know the relationships among size, product life cycle, and market position and the use of balanced scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from the consumer goods, chemicals, and various industry sectors. The data were collected by distributing questionnaires to the managers or owners of the manufacturing companies. The data analysis technique used in this study was the Pearson correlation test to determine whether there were relationships among the size, product life cycle, and market position and the use of a balanced scorecard. The results showed that there was a positive and significant relationship among the variable size, product life cycle, and market position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal business process perspective, which amounted to 26%.
Pengaruh Aktivitas Pemasaran Terhadap Profitabilitas dan Nilai Perusahaan Perusahaan Makanan, Minuman, dan Rokok Mariana Mariana Mariana; Saarce Elsye Hatane
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 influence partially or simultaneusly of Marketing Activity which was consisted of Marketing Expense, Company Age, and Company Size toward Profitability which was represented by Return on Sales, Return on Asset toward Market Value which is represented by Earning per Share, and Market to Book Value Ratio. This study used the annual report of Food, Baverage, and tobacco Companies listed in BEI in 2008-2013 as secondary data. The samples used in this study were 100 annual reports. The results revealed that Marketing Expense affected ROA, EPS, and MBVR significantly. Company Size only affected EPS and MBVR. Company Age affected significantly ROS, ROA, and MBVR.
PERANAN STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ORGANIZATION LEARNING PADA PERUSAHAAN NON MANUFAKTUR DI SURABAYA Lydia Kartika Saputra
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was accomplished to reveal the role of strategic leadership to competitive positioning through organization learning. Strategic leadership and organization learning owned and implemented within an organization can create even strengthen the competitive positioning of the organization. Through the dimensions each variable can indicate how far the role of strategic leadership and organization learning to competitive positioning.The analysis technique used was outer and inner model by using software PLS. The result of research showed that there was significant positive affect of strategic leadership to the organization learning, but the organization learning  had no affect on the company's competitive positioning. And there was positive but not significant of strategic leadership to competitive positioning.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KEUANGAN DENGAN PEMBELAJARAN ORGANISASI SEBAGAI VARIABEL MEDIASI Ellya Oktavia Setiawan; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the influence of management control system towards financial performance with organizational learning as intervening variable in the registered manufacturing companies located in Surabaya and its surroundings. This study used qualitative approach, obtained from distribution of questionnaires to 33 registered manufacturing companies in Surabaya and sorrounding areas. The data processed by Smart PLS software version 3.0. The result showed positive and significant influence of management control system towards financial performance, positive and significant influence of management control system towards organizational learning, positive and significant influence of organizational learning towards financial performance. Besides, organizational learning proven as mediating variable of management control system towards financial performance.
PENGARUH LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION DAN QUALITY MANAGEMENT UNTUK MENINGKATKAN FIRM PERFORMANCE (STUDI KASUS PADA PERUSAHAAN SEKTOR MANUFAKTUR DI SURABAYA) Agnes Maria Setiawan
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 leadership style terhadap learning organization, leadership style terhadap quality management, learning organization terhadap firm performance, quality management terhadap firm performance pada perusahaan manufaktur di Surabaya Selain itu juga untuk mengetahui pengaruh tidak langsung dan signifikan dari leadership style terhadap firm performance melalui learning organization dan quality management pada perusahaan manufaktur di Surabaya.            Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada perusahaan manufaktur di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari leadership style terhadap learning organization, leadership style terhadap quality management, dan learning organization terhadap firm performance, quality management terhadap firm performance pada perusahaan manufaktur di Surabaya. Learning organization dan quality managemet menjadi variabel perantara antara leadership style dengan firm performance karena hubungan langsung antara leadership style dengan firm performance lebih kecil jika dibandingkan dengan melalui learning organization dan quality management.
Hubungan Timbal Balik antara Kinerja Sosial Perusahaan dan Kinerja Keuangan Perusahaan yang Diukur Menggunakan Earning Per Share Jessica Kartika Halim; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove the reciprocal relationship between corporate social performance and corporate financial performance. This research was carried out on go public companies listed in Indonesia Stock Exchange which published sustainability report and listed in GRI’s database with a sample of 80 observations for model 1 and 98 observations for model 2. Corporate social performance measured by using Sustainability Reporting Index that was assessed by the Global Reporting Initiative (GRI) Index 3.1, whereas the corporate financial performance was measured by using Earning Per Share. The control variables used in this study were leverage and firm size. The results of this study showed that there was no reciprocal relationship between corporate social performance and corporate financial performance. The existency of Undang-Undang No. 40, 2007 indicates that CSR is no longer voluntary, but is an obligation of the company. Therefore, the company's motivation in disclosing CSR solely because of regulations imposed by the government. The results also showed that leverage had negative affect on corporate social performance and corporate financial performance, while firm size had positive affect on corporate financial performance and had not affect on corporate social performance.
Perencanaan Keuangan Keluarga Bapak X Pada Tabungan, Deposito, dan Reksadana Aji Rides Cahyadi
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

            Studi kasus ini membahas mengenai Perencanaan Keuangan bagi Bapak X dengan tujuan untuk membantu dalam memenuhi tujuan-tujuan investasi yang diinginkan olehnya. Tujuan investasi tersebut tidak lain adalah kebutuhan dana darurat, dana pernikahan, dana pensiun, dana liburan, dengan mengoptimalkan alur dana dan asset yang sudah ada. Untuk dana darurat digunakan produk tabungan Bank Britama dan Reksadana Pasar Uang Trim Kas 2, dana-dana lainnya dialokasikan pada reksadana Panin Dana Utama Plus 2, Panin Dana Unggulan, dan Panin Dana Maksima            Dengan kondisi keuangan yang baik berupa alur dana yang positif dan adanya aset yang cukup merupakan modal utama yang membuat Bapak X akan mudah mencapai tujuan investasinya

Page 68 of 79 | Total Record : 788

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