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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
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PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DARI SISI PROFITABILITY RATIO Ria Natalia
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report contains the financial performance and non –financial performance . In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company’s profitability ratio. This study used secondary data. The independent variable in this study was the disclosure of Sustainability report that divided into the performances of disclosure of economic, environmental and social that measured by using SRDI index . The independent variables were measured by using the disclosure index . GRI ( Global Reporting Initiative ) would be used as a guide of sustainability report as a basis for measuring the index . The dependent variable used was the profitability ratio including profit margin , ROA and ROE as a measure of financial performance. The sample was 10 companies that published the sustainability report in three consecutive years of 2009-2011 and could be accessed through the companies’ websites and the website of National Center for Sustainability Reporting and these companies had already published the Annual Financial Statements in 2010-2012 which could be accessed through the companies’ websites. The results showed that there was presence significant negative affect on economic performance disclosure and no positive relationship significant for environmental performance , as well as a significant positive affect on social performance to financial performance of the Profitability Ratio.
Pengaruh Leadership Style Terhadap Job Satisfaction dan Financial Performance Pada Sektor Perbankan Di Surabaya Christopher Adrian Lukito; yulius Jogi Christiawan
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 affect of leaadership style to financial performance and job satisfaction in banking sector in Surabaya. The sample used in this study was 30 banking corporates in Surabaya listed in Bursa Efek Indonesia (BEI) with 150 employees and Return of Asset (ROA) in 2015. Partial Least Square method was used to analys the data. The result of this study showed that leadership style had positive and significant affect on job satisfaction, job satisfaction had positive and significant affect on financial performance, and leadership style had positive and significant affect on financial performance.
Pengaruh Budgeting Participation Terhadap Employee Performance pada Sektor Jasa di Surabaya Stephani Angelika Pribadi
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Memasuki era perdagangan bebas sekarang ini, industri jasa telah mengalami perkembangan ke arah modern dimana persaingan yang terjadi semakin kompetitif. Oleh karena itu, agar dapat bertahan dan terus maju serta berkembang, perusahaan melakukan perencanaan, pengkoordinasian, dan pengendalian berbagai aktivitas dan juga sumber daya yang dimiliki untuk memenuhi aktivitas tersebut dimana kegiatan ini disebut dengan budgeting. Partisipasi karyawan dalam proses penyusunan budget diperlukan, dimana karyawan merupakan salah satu pelaksana budget. Keterlibatan karyawan ini dapat meningkatkankomitmen karyawan untuk mencapai budget goal, yang mana akan berdampak pada kinerja karyawan (employee performance). Penelitian ini bertujuan menguji pengaruh budgeting participation terhadap employee performance dan goal commitment, pengaruh goal commitment terhadap employee performance, dan pengaruh budgeting participation terhadap employee performance melalui goal commitment sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini adalah karyawan perusahaan jasa di Surabaya yang berjumlah 100 orang. Penelitian ini menggunakan teknik analisa Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa budgeting participation berpengaruh positif masing-masing terhadap employee performance dan goal commitment, lalu goal commitment berpengaruh positif terhadap employee performance, serta budgeting participation berpengaruh positif terhadap employee performance melalui goal commitment sebagai variabel intervening.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON NILAI PERUSAHAAN PADA SUBSEKTOR SEMEN, KERAMIK, PLASTIK, DAN KIMIA Devina Mustikarina Natanagara
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the firm value which was measured by using the Tobin’s Q. The sample used in this study were 120 observations in subsectors of chemical, cement, ceramic, and plastic industry during the period of 2009-2013. The results of this study showed that Corporate Social Responsibility significantly affect the firm value. Market share as control variable had positive influence on firm value. While the Debt to Equity Ratio control variable had no affect on firm value and firm size control variable had negative influence on firm value.
ANALISA HUBUNGAN BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS EARNING MANAGEMENT TAHUN BERJALAN DENGAN MENGGUNAKAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABLE CONTROL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI INDONESIA Vanesa Pradipta Candra; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was intended to test if there was a relation between income tax expense and earning management. The sample used in this study was manufactures listed in Jakarta Stock exchange. The data collected from annual reports of 2010-2015 with the of total 163 firm years. The hypothesis in this study by using tested by using double regression anlaysis.  Income tax expense measured by using company’s income tax expense divided by the total of the company’s final assets. Earning management measured by Modified Jones model. This study also used control variables, of firm size and leverage. The study found that firm size variable was prove to have a negative effect on earning management, and income tax expense variable and leverage were prove to  have positive affect on earning management. Simultaneously, last year’s income tax expense, firm size and leverage had effects on earning management.
PENGARUH KEGIATAN MARKETING TERHADAP PROFITABILITAS DAN NILAI PASAR DI PERUSAHAAN PERBANKAN Tri Daniel
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study was to determine whether there are significant implementation of Marketing Expense, Company age, and Company Size on profitability and Market value. Samples used in this study were 28 companies in the banking sector with the research period 2009-2013 using multiple regresion. The results of this study prove that the Marketing Expense have significant positive effect on Profitability (ROS) and Market Value (MTBV & Tobin's Q). Company Age also negatively affect ROS. Company Size has a significant positive effect on Profitability (ROA) and Market Value (Tobin's Q)
Pengaruh Manajemen Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014 Gladys Suryaputra
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 working capital management, sales growth, and firm size on profitability in property and real estate companies listed in the Indonesian Stock Exchange in the period of 2010-2014. This study was conducted on 36 property and real estate companies that published annual report in the period of 2010-2014 that used Rupiah. This study was a quantitative research by using multiple linear regression analysis with SPSS software version 16.0.The study concluded that sales growth (SG) had significant influence on ROA. While the working capital management that was proxied into the cash conversion cycle (CCC), and firm size (SIZE) were proved did not have significant influence on ROA in the property and real estate companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The implication of this study supporting the analysis theory of DuPont.
PENERAPAN GOOD CORPORATE GOVERNANCE; DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Novita Lingga
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know whether the good corporate governance was able to predict the possibility of a company experiencing financial distress. This study used financial ratios as the control variables which were ROA, NPM, and CR. GCG proxied by the Board of Commissioners, the Audit Committee, and Ownership Structure. The samples used in this study were firms of basic and chemical industry sectors with specific criteria. The hypothesis in this study was tested using binary logistic regression analysis with three models to predict which were the model of 1 year, 2 years, and 3 years before financial distress or non-financial distress status. The results proved that in all three models, the partial GCG score consistently was able to predict the probability of a firm experiencing financial distress. Meanwhile, ROA and NPM in all three models were not able to predict the probability of a firm experiencing financial distress, and CR only in model 1 was able to predict the possibility of a company experiencing financial distress. The results also proved that model 1 produce the best of conformance test and the greatest prediction accuracy.
PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI ORGANIZATIONAL LEARNING SEBAGAI VARIABEL INTERVENING Erlinda Lios; Josua Tarigan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the influence of strategic leadership to the competitive advantage through organizational learning. This study used primary data from questionnaires which were distributed to 60 company managers in Surabaya. The data collected analyzed by using Partial Least Square (PLS) software to test the hypothesis. The results showed that there were positive significant correlation of the strategic leadership to competitive advantage, strategic leadership to organizational learning, organizational learning to competitive advantage, but organizational learning is not an intervening variable between strategic leadership and comoetitive advantage.
PENGARUH PENERAPAN SUPPLY CHAIN INTEGRATION DI UNIVERSITAS TERHADAP ORGANIZATIONAL PERFORMANCE MELALUI SERVICE QUALITY DAN CUSTOMER SATISFACTION Dioritto Randy
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

All of enterprises and organizations must pay some attention for its organizational performance. Today some education organization like private universities should also give much regard on various aspect if they want to have better organizational performance. Those aspects are supply chain integration, service quality, and customers’ satisfaction. The goal in this research is to find some relationship between all of those aspects toward organizational performance on private universities in Surabaya. The data analysis used PLS method to 420 respondents from 6 selected private universities in Surabaya.

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