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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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Perilaku Manajer Atas Isu Manajemen Lingkungan Terhadap Kinerja Keuangan Dengan Menggunakan Variabel Intervening Customer Satisfaction Pada Perusahaan Di Surabaya Stephanie Anne Daniela
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to examine the influence of the attitude of managers on the issue of environmental management towards the company's financial performance, with Customer Satisfaction as intervening variable. Manager attitude on Environmental Management Issues was used as independent variables. Financial performance used primary data as the dependent variable. This study also used Customer’s Satisfaction as intervening variable.. The sample used in this study was manufacturing and non-manufacturing firms in Surabaya. This study used quantitative approach, and the data obtained through the distribution of questionnaires. The hypothesis was tested by path analysis modeling techniques with SmartPLS. The results from this study showed that there was a significant and positive influence on Manager Attitude on Environmental Management Issues to financial performance, manager attitude on environmental management issues to financial performance, and customer’s satisfaction to financial performance on manufacturing and non-manufacturing firms in Surabaya.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN PADA SEKTOR PERTANIAN Pannya Pannya Pannya; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research of the influence of family ownership on firm performance in agricultural sector has not been researched yet. However, researches on the affect of family ownership on firm performance had been widely studied before. This study aimed to investigate the influence of family ownership on firm performance in companies engaged in agriculture sector. The family ownership was measured based on a 10% control limit, or the presence of family members on the board. There were three control variables used in this research, namely Good Corporate Governance (GCG), intensity rivalry and negative earning. This study was conducted on companies engaged in the agricultural sector in Indonesia from 2010 to 2015 with a sample size of 21 companies. The result of the research showed that there was no influence of family ownership on firm performance. The control variable GCG had negative affect to firm performance, intensity rivalry had positive affect to firm performance, while negative earning had negative affect to firm performance.
PENGARUH STRATEGIC DECISION MAKING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Sienatra Monica
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The aim of this study is to determine and examine the effect Strategic Decision Making to Organizational Performance through Competitive Advantage as an intervening variable. Samples in this study are manufacturing companies located in Surabaya and Sidoarjo. The data used in this research was primary data in the form of a questionnaire that was distributed to 50 manufacturing companies in Surabaya and Sidoarjo. Hypothesis testing in this study will be carried out by using path analysis modeling techniques through PLS program. The test results stating that there is a positive and significant effect of Strategic Decision Making on Competitive Advantage, Strategic Decision Making on Organizational Performance and Competitive Advantage on Organizational Performance.
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP EARNINGS VARIABILITY MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Cynthia Aggrean; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to examine the direct effect between the board structure on earnings variability, ownership structure to earnings variability, and impact of intellectual capital disclosure to earnings variability. In addition, this study also aims to determine the indirect influence between the board structure and ownership structure on earnings variability through intellectual capital disclosure as a mediation variable. The sample used in this research are 72 manufacturing companies listed on Indonesia Stock Exchange with observation year from 2010-2015. Data is collected from the company's annual report and processed using WarpPLS version 5.0 software.The result of the research found negative impact of board structure to intellectual capital disclosure, negative impact of ownership structure to intellectual capital disclosure, negative impact of board structure to earnings variability, no impact of ownership structure to earnings variability, and negative impact of intellectual capital disclosure to earnings variability. In addition, the study also found that intellectual capital disclosure has failed to become a mediation variable toward the impact of board structure and ownership structure on earnings variability.
PENGARUH ORGANIZATIONAL CULTURE TERHADAP FIRM PERFORMANCE MELALUI LEARNING ORGANIZATION PADA SEKTOR NON MANUFAKTUR DI SURABAYA Shieren Kurniasari Lukito
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 apakah terdapat pengaruh antara organizational culture terhadap firm performance dengan learning organization sebagai variabel perantara. Sampel yang digunakan dalam penelitian ini adalah perusahaan non manufaktur berbentuk Perseroan Terbatas (PT) yang bertempat di Surabaya dan menerapkan learning organization. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif dan signifikan antara organizational culture terhadap learning organization, terdapat pengaruh positif dan signifikan antara learning organization terhadap firm performance dan organizational culture terhadap firm performance.
Aktivitas Manajemen Laba Melalui Pos Advertising Expense Cindy Riady; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

          This study aimed to prove that the management had done earnings management through the real activities of advertising on companies in the consumer sector. The existence of earnings management through the real activities of advertising could be seen from the abnormal advertising expense. This study used EPS as the basis for the grouping of samples of companies that had done earnings management and companies had not do earnings management (suspect firms). This study used control variables of firm size, market to book ratio, and return on assets. This study examined the 27 companies in the consumption sector listed in Indonesia Stock Exchange with a sample of 52 observations. The results showed that the management of suspect firms had done earnings management by the reduction of the real activities of advertising. The research results also showed that market to book ratio had a significant positive affect on earnings management by the reduction of the real activities of advertising and firm size had a significant negative affect on earnings management by the reduction of the real activities of advertising, while the return on assets had no affect on earnings management by the reduction of the real activities of advertising.
Pengaruh Pengungkapan Sustainability Report terhadap Profitabilitas Perusahaan Yohanes Kurniawan Susanto
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report dan kinerja keuangan perusahaan merupakan dua hal yang menarik untuk dipelajari dalam beberapa tahun terakhir. Sustainability report adalah laporan non-keuangan yang terdiri dari enam unsure kinerja yaitu  ekonomi, lingkungan, hak asasi manusia, praktek tenaga kerja dan pekerjaan layak, sosial, dan tanggung jawab produk.Penelitian ini bertujuan untuk menguji hubungan antara pelaporan sustainability report dari masing-masing kinerja terhadap kinerja keuangan perusahaan. Sampel penelitian ini adalah 33 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2010-2012. Variabel bebas adalah pengungkapan dari kinerja ekonomi, lingkungan, hak asasi manusia, praktek tenaga kerja dan pekerjaan layak, sosial, dan tanggung jawab produk. Variabel bebas diukur dengan menggunakan indeks pengungkapan. Panduan sustainability report berasal dari Inisiatif Pelaporan Global (GRI) yang digunakan sebagai dasar perhitungan nilai indeks. Variabel terikat adalah Return on Asset (ROA) sebagai ukuran kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder yang dikumpulkan dari situs perusahaan dan Bursa Efek Indonesia.Hasil penelitian menunjukkan bahwa hanya pengungkapan kinerja sosial dan pengungkapan kinerja tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. 
ANALISA HUBUNGAN LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION DALAM MENINGKATKAN FINANCIAL PERFORMANCE PADA SEKTOR PERHOTELAN DI JAWA TIMUR Frandita Ameliasari Suryono
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 influence of leadership style to learning organization, learning organization to financial performance, and leadership style to financial performance on hospitality sector in East Java. This study used quantitative approach and the data were obtained through the distribution of questionnaire to three-star hotel until five-star hotel in East Java. The data that were obtained, then processed by using PLS software. The result of this study showed that there was a positive and significant relationship of leadership style to learning organization, learning organization to financial performance, leadership style to financial performance on hospitality sector in East Java. Learning organization could become as intervening variables to leadership style and financial performance because of the direct relationship between leadership style and financial performance gave smaller influence than through learning organization.
ANALISA PENGARUH CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA INDUSTRI RITEL KHUSUSNYA CONVENIENCE STORE DI SURABAYA Stephanie Cynthia Djuali; 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 of corporate image on store firm performance through customer’s satisfaction as intervening variables in the retail company in Surabaya. The sample in this study was 35 retail companies in Surabaya. Data obtained by spreading the questionnaire to the companies. This study used path analysis techniques with PLS (Partial Least Square). From the test conducted were found significant positive influence of corporate image on customer’s satisfaction, and also positive and significant influence on the corporate image to the store firm performance. In this study, the customer’s satisfaction had a significantly negative affect on store firm performance at retail convenience store company in Surabaya.
Pengaruh Kepemilikan Keluarga terhadap Profitabilitas dengan Firm Age, Firm Size, dan Leverage sebagai Variabel Kontrol Hizkia Leonard Pah; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to analyze the affect of family ownership to profitability with firm age, firm size, and leverage as the control variables. Profitability as dependent variable measured by ROA, family ownership as the independent variable, and firm age, firm size, and leverage as the control variables. This research was conducted on the firms on all sectors, listed in Indonesian Stock Exchange during the period of 2012 – 2015 with a sample of 357 firm. This research used regression analysis panel data that analysid with Eviews software version 6.0The result of this study indicated that, family ownership had no significant affect on profitability, firm age had positive and significant affect on profitability, firm size had positive and significant on profitability, and leverage  had no positive and  significant on profitability.

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