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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
 69   70   71   72   73 
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry Diukur Dengan Bid Ask Spread Florensia Agatha; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affects of Corporate Social Responsibility disclosure level towards information asymmetry measured by using bid ask spread. Disclosure level of CSR will be measured using Sustainability Reporting Index (SRI) which will be accessed based on the Global Reporting Initiatives (GRI) guidelines. This research also used 2 additional controlled variables, that were firm value measured using Tobin’s Q and firm age. The research done on firms listed on the Bursa Efek Indonesia (BEI) and disclosed sustainability reporting on GRI site, with a total of 130 observations as the regression model. The result of this research showed there was a significant negative affect of CSR disclosure level on information asymmetry. Firm value that measured by using Tobin’s Q had a significantly positive effect on information asymmetry, while firm age has no affect on information asymmetry.
Pengaruh Debt to Equity Ratio, Arus Kas Operasi, dan Earnings terhadap Return Saham Perusahaan Manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2008-2012. Lidya Hendrawati
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 Debt to Equity Ratio, arus kas operasi, dan earnings mempunyai pengaruh terhadap return saham. Peneletian ini dilakukan karena penelitian sebelumnya yang berkaitan dengan hal ini menghasilkan kesimpulan yang beragam dengan variabel yang berbeda-beda dan tidak konsisten. Variabel bebas adalah Debt to Equity Ratio, arus kas operasi, dan earnings. Variabel bebas diukur dengan menggunakan pendekatan definisi operasional dan indikator empirik. Variabel terikat adalah return saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan dara harga saham. Sampel penelitiannya adalah 29 perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia 2008-2012. Penelitian ini menggunakan alat bantu SPSS. Hasil pengujian berdasarkan uji t menunjukkan bahwa Debt to Equity Ratio tidak berpengaruh terhadap return saham, arus kas operasi berpengaruh signifikan terhadap return saham, dan earnings tidak berpengaruh terhadap return saham.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI VARIABEL INTERVENING EMPLOYEE SATISFACTION DAN CUSTOMER SATISFACTION DI PERUSAHAAN PERBANKAN SURABAYA Vincentius - Rongkang; yulius - yogi
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 transformational leaadership to financial performance through employee’s satisfaction and customer’s satisfaction as intervening variables in banking corporate Surabaya. The sample used in this study was 30 banking corporate in Surabaya listed in Bursa Efek Indonesia (BEI) with 300 respondents and Return of Asset in 2012 until 2014. Partial Least Square method was used to analys the data. The result of this study showed that transformational leadership had positive and significant affect on employee’s satisfaction, employee satisfaction’s had positive and significant affect on customer’s satisfaction, customer’s satisfaction had positive and significant affect on financial performance, and transformational leadership had positive and significant affect on financial performance
Analisa Pengaruh Core Competencies Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Evelyn Devina Teguh
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 pengaruh penerapan core competencies terhadap keunggulan bersaing dan kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang menerapkan core competencies di Surabaya. Hipotesis dalam penelitian ini diuji menggunakan analisa partial least square. Penerapan core competencies pada perusahaan di Surabaya menunjukkan adanya pengaruh terhadap keunggulan bersaing dan kinerja perusahaan. Penerapan core competencies ditentukan dengan adanya pembagian visi, kerjasama, dan pemberdayaan dalam perusahaan. Harga, kualitas, pengiriman yang dapat diandalkan, inovasi produk, dan time to market digunakan untuk mengukur keunggulan bersaing. Sedangkan kinerja perusahaan diukur melalui kinerja keuangan dan kinerja operasional.
Budaya Organisasi terhadap Kinerja Keuangan dengan menggunakan Perilaku Pemilik atas Isu Manajemen Lingkungan sebagai variabel Intervening Suryadi Limbunan
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 Organization Culture on Financial Performance using the owner’s behavior on the issue of environmental management as an intervening variable. Respondents in this study were the owners who have the entity PT in Surabaya and Sidoarjo. This study used Competing Values Framework (CVF). Financial Performance used in this research was using primary data as dependent variable. This study used the owner’s behavior on the issues of environmental management was measured by the NEP (New Ecological Paradigm) as an intervening variable. This hypothesis was tested by path analysis modeling techniques with SmartPLS. The result of this study was the organization culture had positive affect on financial performance with the variable behavior of the owner on the issues of environmental management as the intervening variable.
Pengaruh Intellectual Capital Terhadap Stock Return dengan Mediasi Return On Assets Arcelia Angelica Soputra; Adwin Surja Atmadja
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 Today’s economic-based is undergoing a transition from industrial era to a knowledged-based economy, where knowledge becomes an important factor that can differentiate firm’s ability to create competitive advantages. IC itself is defined as existing knowledge on employees who become a key resources for the company’s. However previous research on the impact of IC to stock return is still inconsistent.  The purpose of this study to examine the impact of IC to stock return with financial performance as mediation variable. IC will be measured by Pulic’s VAIC, cummulative abnormal return for stock return measurement, and ROA to measure financial performance. It also used firm size and debt to equity ratio as a control variables. This reasearch use company in LQ45 period 2010 until 2015 with 108 observations.The results showed there is no significant correlation between IC and stock return, but however has positive significant affect on ROA. The results also showed that firm size didn’t have affect on financial performance and stock return, and also debt to equity ratio had no significant affect on firm performance and stock return.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI LEARNING ORGANIZATION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RITEL BERSKALA INTERNASIONAL DAN NASIONAL DI SURABAYA Virany Vilency
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

This study is aimed to know the affect of transformational leadership on the competitive advantage through learning organization as the intervening variable. The data used in this research were primary data in the form of questionnaires. This study used international and national scaled companies that engaged in retail field in Surabaya by using purposive sampling method. Data analysis method used was structural equation model (SEM) to know the relationship between the variables. The result showed that transformational leadership significantly affected the competitive advantage directly, and indirectly through intervening variable, which was learning organization.
Pengaruh Earnings Management terhadap Firm Value melalui Financial Performance sebagai variabel intervening pada perusahaan yang terdaftar di LQ 45 Selvi Oktavani; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 This study aimed to examine the influence of earnings management to firm value through financial performance as an intervening variable. Earnings management measured by using discretionary accruals, firm value measured by using Tobin’s Q and financial performance measured by using ROA. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2012 to 2015 with a total sample of 48 firm years.The results of this research indicated a negative and significant influence of earnings management to financial performance. Earnings management had a negative and significant influence to firm value. Financial performance had a positive and significant influence to firm value.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI CUSTOMER SATISFACTION DAN SERVICE QUALITY PADA PERUSAHAAN ASURANSI JIWA DI SURABAYA Veronica Lavenia Irawan; Devie Devie
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 direct and significant affect of Leadership Style to Service Quality, Leadership Style to Financial Performance, Service Quality to Financial Performance, Service Quality to Customer’s Satisfaction and Customer’s Satisfaction to Financial Performance on life insurance firms in Surabaya. The samples used in this study was 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 analysis technique used in this research was SmartPLS software.This study showed that there was positive and significant relationship of Leadership Style to Service Quality, Leadership Style to Financial Performance, Service Quality to Financial Performance, Service Quality to Customer’s Satisfaction and Customer’s Satisfaction to Financial Performance on life insurance firms in Surabaya.
PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA SEKTOR ANEKA INDUSTRI DAN BARANG KONSUMSI Ellen Ellen
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara keberadaan Good Corporate Governance, current ratio, leverage ratio, dan inventory turnover dengan kondisi Financial Distress suatu perusahaan. Penelitian menggunakan data sekunder dari laporan tahunan 2008-2010 perusahaan manufaktur sektor aneka industri dan barang konsumsi yang terdapat di Bursa Efek Indonesia (BEI). Sampel dari penelitian ini sebanyak   64 perusahaan. Hipotesis dalam penelitian ini menggunakan metode Regresi Logistik.Hasil penelitian ini membuktikan bahwa pada model pertama Current Ratio mampu memprediksi perusahaan mengalami financial distress dan variabel lainnya tidak mampu memprediksi. Pada model 2 dan 3, Current Ratio dan Inventory Turnover mampu memprediksi suatu perusahaan mengalami distress dan variabel lainnya tidak mampu memprediksi.

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