cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
 6   7   8   9   10 
PENGARUH JOB SATISFACTION TERHADAP FINANCIAL PERFORMANCE MELALUI VARIABLE INTERVENING EMPLOYEE ENGAGEMENT DAN COMPETITIVE ADVANTAGE PADA PERUSAHAAN PUBLIK SEKTOR PERBANKAN DI SURABAYA Soehargo, Davidanar
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan signifikan dari Job Satisfaction terhadap Employee Engagement, Employee Engagement terhadap Competitive Advantage, Competitive Advantage terhadap financial performance pada perusahaan publik di sektor perbankan di Surabaya. Penelitian ini berbentuk penelitian kuantitatif. dimana data diperoleh melalui laporan keuangan yang tercantum di BEI atau www.idx.co.id dan penyebaran kuisioner kepada perusahaan publik sektor perbankan di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian menunjukan adanya hubungan positif dan signifikan dari Job Satisfaction terhadap Employee Engagement, Employee Engagement terhadap Competitive Advantage, Competitive Advantage terhadap financial performance pada perusahaan publik di sektor perbankan di Surabaya. Employee Engagement dan Competitive Advantage adalah variabel perantara antara Job Satisfaction dengan financial performance karena hubungan langsung antara Job Satisfaction dengan financial performance lebih kecil jika dibandingkan dengan melalui Employee Engagement dan Competitive Advantage.
Analisis Pengaruh Mekanisme Corporate Governance dan Reputasi Kantor Akuntan Publik terhadap Aktivitas Manajemen Laba Prajitno, Bella Carlina
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Tujuan dari penelitian ini adalah meneliti pengaruh kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen, dan reputasi KAP terhadap aktivitas manajemen laba.Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada 2009-2011 sebanyak 17 sampel. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Berdasarkan hasil uji hipotesis, penelitian ini membuktikan bahwa kepemilikan institusional, kepemilikan manajemen, dan komite audit tidak berpengaruh signifikan terhadap aktivitas manajemen laba. Sedangkan komisaris independen dan reputasi kantor akuntan publik berpengaruh signifikan terhadap aktivitas manajemen laba.
ANALISIS DAMPAK SERVANT LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE Oktavia, Pek Nike
Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat dampak antara Servant Leadership terhadap Competitve Advantage, Employee Empowerment dan Organizational Learning. Variabel Servant Leadership diukur dari lima indikator, yaitu altruistic calling, emotional healing, wisdom, persuasive mapping, dan organizational stewardship. Variabel Competitive Advantage diukur dari lima indikator, yaitu price/cost, quality, delivery dependability, time to market, dan product innovation. Variabel Employee Empowerment diukur dari empat indikator, yaitu competence, meaningfull, self-determination, dan impact. Variabel Organizational Learning diukur dari empat indikator, yaitu informational acquisition, information distribution, information interpretation, dan behavioral and cognitive change. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Unit analisis penelitian adalah perusahaan di Surabaya. Responden yang dijadikan sampel sebanyak 200 responden. Metode analisis yang digunakan dalam menguji hipotesis adalah Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS).Penelitian ini berhasil membuktikan bahwa servant leadership berdampak positif terhadap Competitve Advantage, Employee Empowerment dan Organizational Learning, lalu employee empowerment berdampak positif terhadap competitive advantage serta organizational learning berdampak positif pada competitive advantage.
PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI Ludy, Michell
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to know the impact of the implementation of Good Corporate Governance to the financial distress prediction. This study also used several control variables, namely Net Profit Margin, Debt to Asset Ratio, and Current Ratio. The samples used in this study were 31 companies in the sector of infrastructure, utilities, and transportation which listed in Indonesian Stock Exchange in the period of 2008-2011. The hypothesis was tested by using binary logistic regression. The results of this study proved that the Current Ratio was able to predict the company experienced financial distress in Model 1, while the other control variables were not able to predict. Model 2 proved that the Net Profit Margin Ratio was able to predict the company experienced financial distress, while the other control variables were not able to predict. Model 3 proved that the Good Corporate Governance Score, Net Profit Margin Ratio, Debt to Asset Ratio and Current Ratio were not able to predict the company experienced financial distress.
Analisa Faktor yang Mempengaruhi Likuiditas Pada Industri Ritel yang Terdaftar Pada Bursa Efek Indonesia Tahun 2007-2012 Sugiono, Lisa Puspitasari
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor apa saja yang berpengaruh terhadap likuiditas perusahaan. Penelitian ini menggunakan beberapa variabel kontrol yang diidentifikasi sebagai faktor yang mempengaruhi likuiditas, antara lain meliputi ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor industri ritel. Penarikan sampel dilakukan dengan menggunakan purposive sampling method sehingga diperoleh 25 perusahaan yang akan digunakan sebagai sampel penelitian. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linear berganda. Pengujian hipotesis dilakukan dengan menggunakan uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan α = 5%. Hasil uji F menunjukkan bahwa ukuran perusahaan, kesempatan bertumbuh, dan perputaran modal kerja mempunyai pengaruh yang signifikan secara bersama-sama terhadap likuiditas. Hasil uji t menunjukkan bahwa perputaran modal kerja berpengaruh terhadap likuiditas. Sedangkan ukuran perusahaan dan kesempatan bertumbuh tidak berpengaruh terhadap likuiditas.
Pengaruh Corporate Social Responsibility (CSR) terhadap Penjualan dan Biaya Operasional Perusahaan di Bursa Efek Indonesia Tahun 2007-2011 Leki, Rambu
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh CSR terhadappenjualan dan biaya operasional perusahaan di BEI tahun 2007-2011 dalam jangka panjang.Penelitian ini juga melibatkan variabel kontrol yaitu firm size dan produktivitas. CSR diukurdengan rata-rata GRI index tahun 2007-2010, sedangkan penjualan diukur dengan log naturaltotal penjualan, dan biaya operasional diukur dengan perbandingan antara biaya operasionaldengan total penjualan. Sampel yang digunakan sebanyak 65 perusahaan yang telahmelaporkan kegiatan CSR secara konsisten dalam annual report dan atau sustainability reportselama 2007-2011 serta menggunakan kurs rupiah.Hasil penelitian menyimpulkan bahwa CSR tidak berpengaruh terhadap penjualan danbiaya operasional. Hal ini disebabkan karena pelaksanaan CSR di Indonesia yang mandatorisehingga motivasi perusahaan-perusahaan tersebut melakukan CSR adalah untuk dapatmenghindarkan perusahaan dari konflik dengan masyarakat dan pemerintah, bukan fokusterhadap peningkatan inovasi dan kualitas pada produk, maupun peduli terhadap pemeliharaanlingkungan, penghematan, dan konservasi energi. Variabel kontrol firm size dan produktivitasberpengaruh signifikan terhadap penjualan dan biaya operasional.
Analisa Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Ritel di Surabaya Sari, Christina Permata
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Recently, the competition in business is very sharp. A competition in the business environment has encouraged retailers to improve their quality in order to increase organization performance. Therefore, the retail companies require an alternative performance assessment by using the balanced scorecard in a more comprehensive, accurate, and scalable. The study aimed to examine the relationship among organization size, product life cycle, and market position and the balanced scorecard usage in retail sector in Surabaya. Using financial and nonfinancial measures, the balanced scorecard appraises four dimensions of performance: financial, customers, internal business process, and learning and growth aspects. The data were collected by distributing questionnaires to the managers or owners whose businesses in some of the retail companies in Surabaya. The criteria of the established retail companies were the food retailers and general merchandise retailers that have managers or owners who have worked at least for six months. The study shown that there was a relationship among the retail major, products at the early stage, and strong position in the market and the use of the balanced scorecard. The study also shown that the highest of balanced scorecard usage was on the learning and growth perspective, which amounted to 25.36%.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI Santoso, Anita Carolina
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

This study examines the influence of family control, firm size, sales growth, and firm leverage towards profitability and firms’ value. Samples were taken from 36 wide ranges of industrial sector companies, listed in Indonesia Stock Exchange, conducted for 2010 – 2012 period. The hypotheses tested by using multiple regression analysis by SPSS. In this study, profitability was measured by ROA and firm’s value was measured by Tobin’s q. The result showed family control is negatively associated with profitability and firm’s value. Firm size had positive effect on firm’s value, but had no affect on profitability. Firm Leverage had negative influence toward profitability, while insignificantly affected firms’ value. Furthermore, sales growth did not prove to be an explanatory variable on both of profitability and firms’ value
Analisis Hubungan antara Size, Product Life Cycle, dan Market Position dengan Penggunaan Balanced Scorecard pada Sektor Industri Manufaktur Cindy, Cindy
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Increasing business competition requires companies to possess an appropriate and accurate performance measurement. Balanced scorecard is an appropriate performance measurement tool to use pertinent to the financial and non-financial aspects of the measurement. The research was conducted to know the relationships among size, product life cycle, and market position and the use of balanced scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from the consumer goods, chemicals, and various industry sectors. The data were collected by distributing questionnaires to the managers or owners of the manufacturing companies. The data analysis technique used in this study was the Pearson correlation test to determine whether there were relationships among the size, product life cycle, and market position and the use of a balanced scorecard. The results showed that there was a positive and significant relationship among the variable size, product life cycle, and market position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal business process perspective, which amounted to 26%
ANALISA VALUE CREATION PADA PERGURUAN TINGGI SWASTA DI SURABAYA BERDASARKAN PERSEPSI MAHASISWA JURUSAN INFORMATIKA Sandra, Elsa
Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to survive in the competition, The Private Universities in Surabaya especially those with the highest tuition must actively seek ways to create value. Value can occur in universities that can provide benefits, both service quality and images that exceed the cost of tuition on offer. This study aimed to determine whether there were differences in value creation in Private Universities based on the perception of the students of informatics department. The data were collected by distributing questionnaires to students majoring in informatics in five private universities with the highest tuition fees in Surabaya. To avoid any misinterpretation of the data obtained in the research process, there were several steps that must be passed as to test the validity, reliability and One-Way ANOVA by SPSS. The results of the study, showed that there was no difference in universities’ value creation based on sex. However it was found that there were significant differences in value creation based on the student’s GPA and seniority.

Page 8 of 79 | Total Record : 788

 6   7   8   9   10 

Filter by Year

2013 2021


Reset
Filter By Issues
All Issue Vol 9, No 2 (2021): Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review More Issue