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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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Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Leverage, Pertumbuhan, dan Likuiditas Terhadap Kebijakan Dividen Perusahaan Non-Finansial Di Indonesia Tahun 2012-2016 Judith Wijaya; Yulius Jogi Christiawan
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There was inconsistency results of the previous research on the affects of profitability, firm size, leverage, growth, and liquidity on dividend policy. This study aimed to obtain evidence empirically of the affect of profitability, firm size, leverage, growth, and liquidity on dividend policy. The sample used in this study was non-financial companies listed in the Indonesia Stock Exchange in period of 2012-2016. The number of companies according to the sample criteria chosen by purposive sampling method was, in 2012 was 144 companies, in 2013 was 142 companies, in 2014 was 148 companies, in 2015 was 136 companies, and in 2016 was 153 companies. The data analysis method used was multiple linear regression test by using SPSS program. The results showed that profitability and firm size had significant positive affect on dividend policy, while leverage and growth had significant negative affect on dividend policy, and liquidity had no effect on dividend policy.
ANALISA PENGARUH STORE CORPORATE IMAGE DAN CUSTOMER SATISFACTION TERHADAP STORE FIRM PERFORMANCE PADA USAHA RETAIL BOUTIQUE DI SURABAYA Alvionita Stifanny Selan
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 examine the affect of store corporate image on store firm’s performance through customer’s satisfaction as the intervening variable on retail boutique in Surabaya. Sample of this study was 40 retail stores in fashion industry in Surabaya. The data were collected by distributing questionnaires to the management and constumers of each retail. This study used path modeling analysis technique with PLS. The results showed that there were positive and significant affect of store corporate image on customer’s satisfaction, positive and significant affect of customer’s satisfaction on store firm performance, and also positive and significant affect of store corporate image on store firm’s performance on retail boutique in Surabaya.
Value Relevance atas Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Fidelia Fidelia Fidelia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
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Abstract

 This research objective was to know the adoption of International Financial Reporting Standard (IFRS) increased the value relevance of accounting information in Indonesia. This research was conducted at manufacturing company of basic and chemical sector listed in BEI in period of 2007-2014 with 23 sample companies in 8 year period, so the number of observation become 184.The testing process was divided into two periods that were before and after the adoption of IFRS to see the increase in  and significant of the affect of accouting information in the form of EPS and BVPS to value relevance as reflected in the stock price. The result of this study indicated that the adoption of IFRS in Indonesia in basic industry and chemical manufacturing companies increased the value relevance.
Pengaruh Capital Expenditure Terhadap Respon Investor Pada Perusahaan Sektor Pertambangan Tahun 2014-2018 Juan Hansel; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study is to determine whether Capital Expenditure has an effect on investor reponse. The method used collect data in this research is documentation technique, through data from Bloomberg in 2014-2018, then the data obtained is checked acording to the needs of research analysis so that the data obtained is reliable data.       Management of activity data in this study using Gretl software, the results of this study indicate that Capital Expenditure has a positive effect on rejected CAR.
Pengaruh Transformasional Leadership Terhadap Competitive Advantage Melalui Management Control System Pada Budget Hotel Di Surabaya Andriano Natanael; Devie Devie
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transformational leadership terhadap Competitive advantage dengan Management Control System sebagai variabel intervening. Sampel yang di pakai dalam penelitian ini adalah perusahaan yang terdapat pada sektor Perhotelan, Khususnya sektor Budget Hotel Di Surabaya. Hasil penelitian menunjukan bahwa transformational leadership berpengaruh positif dan signifikan terhadap competitive advantage. Lalu Transformational Leadership Berpengaruh positif dan signifikan terhadap Management Control System. Sedangkan Management Control System berpengaruh positif terhadap Competitive Advantage namun tidak signifikan
Pengaruh Tata Kelola Perusahaan Terhadap Profitabilitas Perusahaan di Sektor Perbankan Natanael Albert Frumentius; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
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Abstract

This study aimed to examine the direct affect of board size, board meeting, board independent, firm size, and leverage on the profitability in Indonesia banking companies. The sample used in the study consisted of 44 banking companies listed on Indonesia Stock Exchange (IDX) with observation years during 2014-2018. Data processing using Gretl software.The results found board size had significant negative affect on profitability. Board meeting had significant affect on profitability. Board independent had no significant affect on profitability. Firm size had significant positive affect on profitability. Leverage had significant negative affect on profitability.
Pengaruh Market Capitalization (MC) terhadap Stock Price Pada Perusahaan Sektor Consumer Goods yang Terdaftar di BEI Periode 2018-2020 Anita Bela Nathania; Vania Yulitasari Handoko; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
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Abstract

This study discusses the effect of market capitalization on stock prices. The sample used in this study are consumer goods sector companies listed on the IDX in the 2018-2020 period. In this study using one of the panel data regression analysis. This research method uses software-based statistics, namely Gretl (Gnu Regression, Econometrics, and Time-series Library). This study uses panel data. Panel data is a combination of time series data and cross-sectional data. This study also uses the control variables dividend per share (DPS), earnings per share (EPS) and book value per share (BVPS). The management of data samples as many as 62 companies in the consumer goods sector listed on the IDX during the 2018 - 2020 period and with a predetermined sampling technique, resulted in 32 companies. The final sample is 96 from the consumer goods sector that meets the purposive sampling criteria with observations from 2018-2020. The results show that market capitalization has a positive effect on stock prices. The control variable dividend per share (DPS) has a significant positive effect on stock prices, earnings per share (EPS), and book value per share (BVPS) has a negative effect on stock prices.
Faktor-Faktor dalam Financial Performance yang Mempengaruhi Tone Pengungkapan Evelyn Shintania; Rachael Monica Salim; Saarce Elsye Hatane
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Until now, the information in the company's annual report has not been utilized properly and optimally by external parties. Instead, all the important stakeholder’s decisions depend on the importance of understanding this information. This study develops the independent variables from previous research. The annual reports of several companies in Southeast Asia are used as the basis of data collection for this research. The purpose of this study is to prove that there is a significant relationship between financial performance and tone disclosure. This study use content analysis technique on the sentiment of qualitative annual report data to analyze tone disclosure. Then proceed with panel data regression analysis techniques to find a significant value between financial performance and tone disclosure. The samples are 92 company annual report data from five countries, namely: Indonesia, Philippines, Malaysia, Singapore and Thailand in the period of 2015-2019. The results of the Weighted Least Squared (WLS) show how financial performance and tone disclosure (positive or negative) are significantly related. This study finds other factors that also affect management disclosure in the company's annual report. The factors in financial performance which tested on this study are: company size, capital structure, liquidity, profitability and company’s risk.
Persepsi Mahasiswa Tentang Keterlibatan Akuntan Dalam Praktek Sustainability Melalui Teknologi Sistem Informasi Saarce Elsye Hatane; Eden Victoria; Melissa Wong
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada beda persepsi mahasiswa akuntansi dalam kelompok gender, angkatan dan universitas tentang teknologi sistem informasi dalam praktek sustainability. Penelitian ini menggunakan kuisioner yang dengan metode purposive sampling dan menggunakan skala Likert 1-5. Pengolahan hasil menggunakan bantuan software SPSS. Terdapat perbedaan signifikan dari variabel universitas, angkatan terhadap teknologi sistem informasi dalam praktek sustainability menurut persepsi siswa, sedangkan dari variabel gender tidak ditemukan perbedaan signifikan Penelitian ini memberikan bukti empiris perbedaan dari universitas, angkatan terhadap teknologi sistem informasi dalam praktek sustainability menurut persepsi siswa.
Mengelola Biaya Modal Melalui Kinerja Tanggung Jawab Sosial Perusahaan Dan Kepemilikan Institusional Sebagai Variabel Moderasi: Studi Dalam Industri Perhotelan, Pariwisata, Dan Restoran Di Indonesia Dan Malaysia Joel Caesar Cornelius; Stephanie Sugianto; Saarce Elsye Hatane
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
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Abstract

This study aims to determine whether there is a relationship between CSR performance and institutional ownership towards the company’s cost of capital in the hospitality, tourism and restaurant industry in Indonesia and Malaysia. The hypothesis of this study was tested using a panel data regression model that was managed using Gretl application. Objects of this research are 48 companies in hospitality, tourism, and restaurant industry that have published annual financial reports and were published on Indonesia Stock Exchange (IDX) and Malaysia Stock Exchange (MYX) during 2014-2019. Statistical results show that CSR performance increases cost of capital, while institutional ownership has a negative impact on cost of capital.

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