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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
 73   74   75   76   77 
Pengaruh Csr Disclosure Terhadap Firm Performance Dengan Corporate Reputation Sebagai Variabel Mediasi Caroline Nathania; Adetya Krisnanda; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to know the effect of CSR Disclosure on Firm Performance with Corporate Reputation as mediation variable. In this study, CSR Disclosure measured by CSR index which refers to GRI G4 standards, Corporate Reputation measured by CII (Corporate Image Index) which conducted by Frontier Consulting Group, and Firm Performance measured by ROA. Furthermore, this study also uses Firm Size and Leverage as control variables.  This study uses 50 companies which listed in Indonesia’s Most Admired Company and disclosed their CSR activities in 2015-2019. The results of this study showed that CSRD had significant effect to Corporate Reputation, CSRD had significant effect to Firm Performance, Corporate Reputation had significant effect to Firm Performance. Furthermore, Corporate Reputation successsfully mediates CSRD against Firm Performance.
Pengaruh Tone Dalam Laporan Tahunan Dan Ownership Structure Terhadap Nilai Perusahaan Kennard Robby Yulianto; Aristofer Austin; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
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This study aims to determine the effect of tone in the company's annual report and company ownership structure on firm value (tobin's Q) in the tourism and hospitality sector. This study also uses the current ratio, debt to equity ratio, return on assets and firm size as control variables. The samples used in this study were 92 tourism and hospitality sector companies listed on the Indonesia Stock Exchange (IDX), Stock Exchange of Thailand (SET), Malaysia Stock Exchange (MYX), Singapore Stock Exchange (SGX), and Philippine Stock Exchange (PSE) in 2015-2018. In this study, tone disclosure is measured by analyzing sentiment in the textual narrative section of the company's annual report using NVIVO. Meanwhile, ownership structure is measured by dividing the percentage of managerial and institutional share ownership by the number of outstanding shares. The data analysis technique used in this research is panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The results showed that the tone concluded with the net tone (the difference between positive and negative tones) had a positive and significant effect on firm value. Meanwhile, managerial ownership has a significant positive effect on firm value and institutional ownership has a significant negative effect on firm value.
Apakah Strategi Differentation Lebih Unggul Mempengaruhi Kinerja Keuangan Dibandingkan Cost Leadership? Lucy Margaret; Juniarti Juniarti
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Strategy is a description of a company in using and managing its resources to achieve the goal of competitive advantage. Therefore, this study aimed to see which strategy is superior and more affects on financial performance of the companies between differentiation and cost leadership strategies in the manufacture industry in Indonesia. Financial performance is measured using return on assets. The object of this research were 134 companies selected using purposive sampling. Data analysis used multiple regression analysis with panel data. This study found that there is a significant relationship between differentiation and firm performance. While, positive and not significant between cost leadership and company performance. This research uses firm size and firm age as control variables.
Pengaruh Penerapan Extensible Business Reporting Language (XBRL) Terhadap Asimetri Informasi Dalam Sektor Pertanian Dan Pertambangan Di Indonesia Cindy Lestari Utomo; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian yang dilakukan untuk mengetahui pengaruh dari penerapan XBRL terhadap asimetri informasi belum banyak dilakukan sebelumnya. Beberapa dari hasil penelitian-penelitian tersebut menunjukkan hasil yang tidak konsisten dan belum pernah dilakukan dalam sektor pertanian dan pertambangan di Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari penerapan XBRL terhadap asimetri informasi dalam sektor pertanian dan pertambangan di Indonesia.XBRL diukur dengan menggunakan dummy variable, sedangkan asimetri informasi diukur dengan menggunakan SPREAD. Variabel kontrol yang digunakan, yaitu ukuran perusahaan (SIZE) dan good corporate governance (GCG). Sampel yang digunakan sebanyak 36 perusahaan pada periode 2013-2019 dengan metode analisis regresi data panel dengan menggunakan software GRETL.            Hasil penelitian menunjukkan variabel independen eXtensible Business Reporting Language (XBRL) berpengaruh positif dan tidak signifikan terhadap variabel dependen asimetri informasi. Variabel kontrol ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap asimetri informasi, GCG berpengaruh negatif dan tidak signifikan terhadap asimetri informasi.
Pengaruh Aksi Korporasi terhadap Reaksi Investor pada Industri Finansial Asia Elizabeth Fiona Cahyadi; Marcella Stevi Angelica; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Tujuan utama dari penelitian ini adalah untuk melihat reaksi investor terhadap aksi korporasi yang dilakukan pada industri finansial Asia. Analisa penelitian ini dilakukan pada 484 perusahaan yang sesuai dengan kriteria penulis. Terdapat 83 perusahaan yang melakukan aksi korporasi selama 2015-2020 di Asia. Penelitian dilakukan menggunakan metodologi event window untuk melihat hubungan aksi korporasi dengan reaksi investor. penelitian ini menggunakan 11, 5, dan 3 event window. Hasil dari penelitian ini adalah pada event window 5 hari yang merupakan model terbaik dalam penelitian ini, investor memiliki reaksi positif terhadap aksi korporasi.
Pengaruh Modal Intelektual, Direksi Wanita, dan Jajaran Direksi Independen Terhadap Biaya Modal Pada Perusahaan Pariwisata di Indonesia Saarce Elsye Hatane; Jane Jacinda Maitri Firman; Josephine Bianca Indrawila
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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This research intended to explain the effect of intellectual capital disclosure, independentboard, and woman on board on the cost of capital in the Indonesian tourism industry. The researchsamples were 31 Indonesian tourism industries listed on Indonesia Stock Exchange from 2015 until2019. This research used ordinary least squares panel data analysis. The main finding of this researchwas that there are positive influences of intellectual capital disclosure, and women on board on theweighted average cost of capital. On the other hand, independent boards negatively impact theweighted average cost of capital. However, none of the three independent variables has a significanteffect.
Peran Moderasi Tingkat Senioritas Chief Financial Officer dalam Pengaruh Komposisi Wanita dan Ukuran Komite Audit Terhadap Manajemen Laba Riil Michelle Tevi Goeinawan; Micheline Clarissa; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Research on the effect of the composition of women and the size of the audit committee on real earnings management has been widely carried out with mixed results. Upper-echelon theory explains that the company's performance is influenced by the characteristics of its leaders such as the seniority level of the Chief Financial Officer (CFO). This study aims to examine whether the CFO seniority level can affect the relationship between audit committee characteristics and real earnings management. The study was conducted on 171 companies in three sectors listed on the IDX in 2018-2019. The data were analyzed by panel data regression using Gretl software. The results of data testing prove that the more female composition and the size of the audit committee can affect the real earnings management practice of a company. In addition, seniority level CFO is able to moderate the positive relationship between the composition of women in the committee on real earnings management. The results of the study are expected to be useful for shareholders to pay more attention to the composition of women and the size of the audit committee and the seniority level of CFOs to avoid real earnings management practices.
Pengaruh Merger dan Akuisisi Terhadap Financial Performance pada Sektor Transportasi di ASEAN Gracia Stefani; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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This research aims to study the influence of cost-leadership strategy on sustainable financialperformance in South East Asia. The control variables used in this research were Market Share(MS), Competition Intensity (CI), and Firm Size (SIZE). The sample in this research consisted of 656companies on all sectors listed on the South East Asian Stock Exchange in the 2015 – 2019 period.All variables were measured with ratio scale. Cost-leadership strategy was measured by the ratio ofemployee to assets. The data analysis technique used was panel data regression which processedwith GRETL software and the Random Effect Model (REM) was obtained as the selected estimationmodel. The result of this research showed that cost-leadership strategy positively influencedsustainable financial performance if measured with employee to assets. Market share and firm sizehad a positive and insignificant influence on sustainable financial performance. Meanwhile,competition intensity had a negative and insignificant influence on sustainable financialperformance.
Pengaruh Merger dan Akuisisi terhadap Kinerja Keuangan Perusahaan dalam Sektor Kesehatan di negara ASEAN Catherine Catherine; Juniarti Juniarti; Alicia Putri Kharisma Candra Dewi
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Penelitian ini bertujuan untuk menganalisis apakah kinerja keuangan perusahaan berpengaruh terhadap merger dan akuisisi dari sektor kesehatan di ASEAN. Data sampel yang digunakan dalam penelitian ini yaitu perusahaan go-public dari sektor kesehatan di ASEAN yang menerbitkan laporan keuangan setiap tahun pada tahun 2018-2020. Data yang dipakai setelah dilakukan seleksi sampel adalah 84 perusahaan dari sektor kesehatan di ASEAN. Penelitian menggunakan ukuran perusahaan serta leverage sebagai variabel kontrol. Pengukuran yang dipakai untuk kinerja keuangan perusahaan adalah Return On Asset (ROA). Peneliti menganalisis data dengan regresi linear berganda menggunakan software SPSS. Temuan utama dari penelitian ini adalah merger dan akuisisi berpengaruh negatif terhadap kinerja keuangan perusahaan.
Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Biaya Modal Ekuitas di Indonesia Saarce Elsye Hatane; Stefany Lia Jonathan; Maria Brigitta Adriane Irianto
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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The purpose of this study is to investigate the association of Corporate Social Responsibility(CSR) on the Cost of Equity (COE) in Indonesia. This study examines 65 public companies in Indonesiafrom different industries, except the banking and financial sectors, which fully disclose CSR for 5years, from 2015 to 2019. A total of 325 observations are examined using ESG scores as an independentvariable and COE as a dependent variable. As a result, it finds that CSR performance can reduce COE.Companies in Indonesia also need to improve their CSR performance because investors pay attentionto non-financial aspects such as sustainability performance. CSR disclosure is a company's effort to betransparent to stakeholders, thereby reducing information asymmetry. In line with stakeholdertheory, the information provided in support of CSR in the annual report also assists in the needs ofstakeholders. However, this research is limited to Indonesia’s companies only. Different countries mayhave other implications, but countries with similar characteristics as Indonesia may benefit from thisstudy. In addition, the coefficient of determination in this study is 15%. Future research can expandthis research to fill in the remaining 85% of other variables to explain the management of the COE.

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