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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 Right Issue terhadap Respon Investor Yang Dimoderasi oleh Pandemi Covid-19 pada Sub Sektor Perbankan di Bursa Efek Indonesia Varajna Ayu Tejalengkara; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine how investors respond to rights issues during the COVID-19 pandemic in the banking sub-sector on the Indonesia Stock Exchange. The independent variable in this study is the right issue, and the dependent variable in this study is the investor's response which researchers measured using cumulative abnormal return. This study also uses three control variables: leverage, firm size, and market share. In addition, the covid-19 pandemic in this study is a moderator of the relationship between the rights issue and investor response. The sample in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, selected using purposive sampling and obtained as many as 112 companies. The data analysis technique of this research is panel data regression, with the chosen estimation model, the Common Effect Model (CEM). The results obtained indicate that the rights issue does not affect the cumulative abnormal return. But, the COVID-19 pandemic moderates the relationship between rights issues and cumulative abnormal returns. Even though researchers conducted a comparative test, it did not yield any results.
Respon Investor Terhadap Corporate Actions (Produk Baru & Inovasi Sistem Dan Teknologi) Pada Sektor Otomotif Di Asia Timur Dea Devina Theja; Juniarti Juniarti; Novita Tenoyo
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to know how investor react to corporate action announcement and which categoriesthat react more positively. Investor’s reaction is measured by cumulative abnormal returns (CAR) with [-2, 0,+2] and [-1, 0, +1] event windows. This study have a total 551 sample data, which are 429 data that do corporateaction and 122 data that don’t do corporate action from automobile manufacturers firms in East Asia in periodof 2017-2020. This study found that investor react more positively to the firms that do corporate action ratherthan firms that don’t do corporate action. Beside that, this study also found that investor react more positivelyto new product category rather than system and technology innovation. This study also found that firm sizenegatively affect investor’s response whereas market capitalization has positive effect to investor’s response.
Pertumbuhan Penjualan dan Kinerja Keuangan Perusahaan: Peran Moderasi Pengawasan Komisaris Independen Devianty Kumalasari; Nadia Angelia; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Growth maximization theory explains that the different goals of agents and principals can be equated by maximizing sales growth. On the other hand, agency theory explains that agents must be supervised to act in accordance with the wishes of the principal. Independent commissioners are able to assist principals in supervising the performance of agents. Based on these two theories, this study aims to prove whether the supervision of independent commissioners will influence the relationship between sales growth and financial performance. The study was conducted on 66 manufacturing companies listed on the Indonesian Stock Exchange (IDX) for 2018-2020. This research uses the multiple linear regression techniques of panel data. The study results prove that the higher the sales growth and independent commissioner supervision, the higher the financial performance. Furthermore, it is proven that in companies with high independent commissioner supervision, the increase in financial performance caused by sales growth was more significant than in companies with low independent commissioner supervision. The results of this study are expected to be used by shareholders of growing companies to maximize the supervisory role of independent commissioners and investors to predict the company's financial performance.
Respon Investor Terhadap Kinerja Keuangan: Bukti dari Sektor Consumer Goods di ASEAN Ferren Chandra; Olivia Shannen; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
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Financial performance adalah salah satu instrumen yang paling banyak digunakan investordalam mengambil keputusan investasi. Financial performance menyediakan informasi yang relevanmengenai kondisi keuangan dan kinerja perusahaan yang penting untuk pertimbangan investor.Berbagai penelitian telah dilakukan untuk mengetahui respon investor terhadap financialperformance, dan penelitian-penelitian tersebut memiliki hasil yang berbeda-beda. Beberapapenelitian sebelumnya juga menemukan bahwa relevansi financial performance mulai mengalamipenurunan, tetapi beberapa penelitian lain menemukan sebaliknya. Penelitian ini dilakukan untukmengetahui respon investor terhadap financial performance di sektor consumer goods di ASEAN,dengan menguji 228 perusahaan. Variabel dependen yang digunakan adalah CAR (-5,0,+5) dan CAR(-2,0,+2), variabel independen yang digunakan adalah ROA, EPS, dan CFO/TA, dan variabel kontrolyang digunakan adalah leverage, size, HHI, dan negara. Hasil penelitian menunjukkan bahwa ROAdan CFO/TA direspon positif-tidak signifikan pada kedua event window, sedangkan EPS diresponpositif-signifikan pada event window yang lebih pendek, yaitu 5 hari.
Faktor Yang Mempengaruhi Career Plan Mahasiswa Akuntansi Kota Surabaya Albert Theodorus; Christian Christian; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This research was conducted to study the career plan of accounting student after graduating from university. The purpose of this study was to determine whether intrinsic factors, job-related considerations, career exposure and the influence of third person can influence accounting students' career plans. The study used a survey approach, where data consisted of 343 accounting students from five different universities in Surabaya, both private and public. Data were collected using questionnaires and were analysed using purposive sampling methods. The 343 respondents consisted of accounting students from Petra Christian University (163 respondents), Surabaya University (63 respondents), Ciputra University (46 respondents), Widya Mandala University (58 respondents), and Airlangga University (13 respondents). Data were analysed using SPSS software application. The results of this study show that job-related considerations, career exposure and the influence of third parties have a significant effect on the career plans of accounting students, whileintrinsic factors have a less significant effect on the career plans of accounting students.
Pengaruh Karakteristik Komite Audit dan Audit Tenure terhadap Financial Restatement Jessica Octavia; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
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This study aims to investigate the impact of audit committee characteristics (audit committee size, audit committee independence, and audit committee expertise) and audit tenure on the likelihood of financial restatements. The independent variables in this study are audit committee size (ACS) and audit tenure (AT) that were measured nominally, audit committee independence (ACI), and audit committee expertise (ACE) measured by ratio scale. The dependent variable in this study is financial restatement (FR) that measured by a dummy variable. The samples used were selected by the purposive sampling method. The samples were 70 financial companies that were listed on the Indonesia Stock Exchange (IDX) for 5years period (2016-2020). The data were collected from financial reports, annual reports, and Bloomberg. The analysis technique used was logistic regression analysis. The test showed that audit committee size and audit committee independence have no significant effect on the likelihood of financial restatement while the audit committee expertise andaudit tenure have a significant effect on the likelihood of financial restatement.
Pengaruh Pandemi Covid-19 Terhadap Pemberian Opini Going Concern Dengan Profitabilitas Dan Leverage Sebagai Variabel Mediasi Joshua Adiguna Prastowo; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
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Abstract

Pandemic situations causing a firm experiencing subtantial loss and threatening their sustainability business activities. Therefore, the auditor will give a going concern opinion if they doubt the firm’s sustainability because of the pandemic effects. This study aims to prove wether a firm's low-rate profitability or high-rate leverage will make the firm get a going concern opinion. The sample of this study used 40 firms that listed on Indonesia Stock Exchange for the year 2019 and 2020 on affected sectors consisting of tourism, hotels, transportation, tertiary product, property, and energy. This study used  Partial Least Square analysis. The results shows that the relationship between COVID-19 pandemic and going concern opinion decision doesn’t have a direct effect, but through profitability rate. These results are corresponding with agency theory where the owner of the company needs a third party that is the auditor to assess the company's ability through an opinion. This research contributes to the firm's concern about what causes the decline in profitability when the company gets a going concern opinion.
Perbedaan Pengaruh Enterprise Risk Management (ERM) terhadap Nilai Perusahaan Sebelum dan Semasa Covid-19 Natasha Kamtoso; Melissa Evelyn Wijaya; Juniarti Juniarti
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
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Enterprise Risk Management is an activity and strategy that allows a company to managevarious types of risks to increase the value of the company for its stakeholders. This study aims toexamine the positive relationship between ERM and firm value, as well as examine the moderatingrole of the Covid-19 pandemic in the relationship between ERM and firm value in the bankingsub-sector listed on the Indonesia Stock Exchange. The independent variable in this study isEnterprise Risk Management and the dependent variable in the study is firm value as measured byTobin's Q. This study uses 4 control variables, namely, ROA, leverage, firm size, and cash flow fromoperating. In addition, the Covid-19 pandemic is used as a moderator between ERM and companyvalue. The sample in this study is the banking sub-sector companies listed on the Indonesia StockExchange in the 2018-2021 period, which were selected using the purposive sampling method withthe final sample of 26 companies. Based on the results obtained, ERM proved to have a positiveeffect on firm value. Meanwhile, the Covid-19 pandemic has not proven to strengthen the positiverelationship between ERM and firm value.
Pengaruh Ownership Structure Terhadap Firm Value Pada Perusahaan Manufaktur yang Terdaftar di Bei Kevin Lesmana; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
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his study aims to analyze the effect of ownership structure on firm value in ManufacturingCompanies Listed on the IDX. This study uses data from 2016-2020, and the analysis technique usedis multiple linear regression of panel data using Gretl software. The results showed that familyownership had a significant positive effect on firm value, institutional ownership had no effect onfirm value, and government ownership had a significant positive effect on firm value. This studyuses the control variables leverage, firm size and profitability, the results of the control variablesindicate that leverage and firm size had no effect on firm value and profitability affect firm value inManufacturing Companies Listed on the IDX.
Pengaruh Self-Regulation dan Student Satisfaction terhadap Kinerja Akademik pada Mahasiswa Akuntansi di Surabaya Gunawan Iriyanto; Fernando Ruslim; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
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This paper examines the effect of self-regulation and student satisfaction levels affects the academic performance of accounting students in Surabaya while participating in online learning during the Covid-19 pandemic. The sample data in this study were 341 accounting student respondents in the city of Surabaya which were obtained through the distribution of online surveys. Data analysis and hypothesis testing in this study using PLS (Partial Least Square) software as part of the Structural Equation Modeling technique. The results in this study indicate that accounting students from several universities in the city of Surabaya have self-regulation and have good student satisfaction in participating in the online learning process which has a significant influence on student academic performance. Good independent learning carried out by students in this study is in accordance with social cognitive theory which refers to cognitive structures that provide references to how one behaves and how a person feels, evaluates and regulates their own behavior well and also depends on the social environment that surrounds them. With good learning and the satisfaction felt by students during good learning has a positive influence on their academic performance.

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