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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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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.
ANALISA PERBEDAAN KINERJA KEUANGAN PROFITABILITY RATIO PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2009-2011 Agustina, Innesa
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In this era, there is a change in business environment in which people want companies not only to pay attention about the profit but also to be responsible to the social and environmental aspects. Sustainability is a balance between people-planet-profit. Sustainability report is becomimg a trend for the company. For the purpose to assist, to develop,to measure, and to report the Sustainability report of each company, then the NCSR is formed. One of the activities held is the Indonesia Sustainability Reporting Award (ISRA).This study aimed to know whether there were differences in the financial performance measured using profit margin, ROA, and ROE of the company which participated in ISRA 2009-2011. The sample was 30 companies and were divided into categories of participating , sector , and labor. The result showed that there was differences in terms of the ROA in sector category. In participate and labor categories, there were no differences with profit margin, ROA, and ROE. In sector category, profit margin and ROE show there were no difference.
Basyar, F. (n.d). Pengaruh Modal Intelektual (Intellectual Capital/IC) terhadap Return On Asset Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2007-2009. Fakultas Ekonomi Jurusan Manajemen. Bontis, N., Keow, W.C.C., & Richardson, Sari, Cendika
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 hubungan antara loyalitas pelanggan dengan profitabilitas pelanggan pada sebuah perusahaan jasa automotive di Surabaya. Peneliti menggunakan beberapa variabel bebas yaitu kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan), loyalitas pelanggan sebagai variabel kontrol, dan profitabilitas sebagai variabel terikat. Sampel yang digunakan dalam penelitian ini adalah 271 pelanggan servis berkala di PT “X”. Hipotesis dalam penelitian ini diuji menggunakan Stuctural Equation Modelling (SEM). Dalam penelitian ini menggunakan variabel kualitas produk, kualitas layanan, faktor emosional, dan harga (biaya perolehan) untuk mengukur loyalitas pelanggan. Hasil penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara loyalitas pelanggan dengan profitabilitas.
Analisa Pengaruh Customer Relationship Management Terhadap Keunggulan Bersaing Dan Kinerja Perusahaan Indah, Dewi Purnama
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan antara Customer Relationship Management (CRM) terhadap keunggulan bersaing dan kinerja perusahaan. Variabel CRM diukur dari tiga indikator, yaitu pemasaran berkelanjutan, pemasaran individual, dan program kemitraan. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan akan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Sampel yang digunakan dalam penelitian ini berjumlah 98 responden yang merupakan manajer yang bekerja pada perusahaan jasa yang menerapkan CRM dan telah memiliki pengalaman minimal 1 tahun. Hipotesa dalam penelitian ini akan diuji dengan menggunakan Partial Least Square. Hasil penelitian menunjukkan bahwa CRM memiliki pengaruh signifikan terhadap keunggulan bersaing dan kinerja perusahaan.
ANALISA PERBEDAAN KINERJA KEUANGAN (LEVERAGE RATIO) PADA PERUSAHAAN PARTISIPAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2009-2011 Tantyo, Vindy
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to determine the differences of the companys financial performance (leverage ratio) that participated within ISRA during the period of 2009-2011. This study used total debt ratio, debt to equity ratio dan long term debt ratio as proxy of leverage ratio.The sample consisted of 26 public companies that participating in Indonesia Sustainability Reporting Award (ISRA) 2009-2011. The data of the study processed  by using One way Anova and independent t test method. The result of the study showed that there was no difference in financial performance (leverage ratio) in participating companies in ISRA 2009-2011, but there was a difference in total debt ratio on company’s sector, and  there were differences in those proxies of leverage ratio from the side of the company size.
Analisa Pengaruh Penggunaan Balanced Scorecard Terhadap Keunggulan Bersaing dan Kinerja Perusahaan Lokatili, Tifany Armin
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 penggunaan Balanced Scorecard terhadap keunggulan bersaing dan kinerja perusahaan pada perusahaan-perusahaan yang menggunakan Balanced Scorecard di Surabaya. Sampel yang digunakan dalam penelitian ini adalah 100 manajer perusahaan-perusahaan yang menggunakan Balanced Scorecard di Surabaya. Analisa statistik yang digunakan dalam penelitian ini diuji menggunakan metode diagram path di dalam Partial Least Square (PLS), dengan Balanced Scorecard sebagai variabel independen (bebas), keunggulan bersaing sebagai variabel intervening dan kinerja perusahaan sebagai variabel dependen (terikat). Hasil dari penelitian ini menunjukkan menunjukkan terdapat hubungan positif signifikan antara penggunaan Balanced Scorecard terhadap keunggulan bersaing dan kinerja perusahaan. Ukuran perusahaan yang digunakan pada penelitian ini menggunakan pengukuran non financial, yaitu tingkat spesialisasi kerja, jumlah divisi, struktur organisasi, dan peningkatan prosedur kerja. Di samping itu, hasil penelitian menunjukkan bahwa pengaruh penggunaan Balanced Scorecard tertinggi terhadap kinerja perusahaan.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI DASAR DAN KIMIA Kusumawati, Ivana Teddy
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Family firms are still dominating in Indonesia,and they have advantages and disadvantages which affecting the firm’s performance. According to many previous researches about the influence of family control, there were still a lot of unconsistent results. This study aimed to know the influence of family control on profitability and firm’s value. The measurement of the profitability was measured by using ROA and firm’s value by using Tobin’s Q. The Control variables used were size, sales growth, and leverage. The sample used in this research were firms in the sector of basic and chemical industry which fulfilled certain criteria and analysed by using multiple regression analysis.The results proved that family control had no influence on profitability and firm’s value. Sales growth and leverage variables also had no influence on profitability and firm’s value. Meanwhile, size variable had positive influence on profitability and negative influence on firm’s value.
Pengaruh Penerapan Good Corporate Governance (GCG) Pada Variabel Share Ownership, Debt Ratio, dan Sektor Industri Terhadap Nilai Perusahaan Gwenda, Zefanya
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Good Corporate Governance terhadap nilai perusahaan. Penelitian ini juga melibatkan variabel kontrol yaitu share ownership, debt ratio, dan sektor industri. Hal ini dilatarbelakangi oleh karena hasil penelitian terdahulu yang tidak konsisten, dan hasil penelitian terdahulu yang bersifat sektoral, sehingga penelitian ini digunakan untuk mengkonfirmasi penelitian terdahulu.Penelitian ini dilakukan dalam semua sektor industri yang tercatat dalam BEI (Bursa Efek Indonesia). GCG dihitung menggunakan GCG Score dengan kriteria-kriteria tertentu. Nilai Perusahaan dihitung menggunakan Tobins’Q. Kemudian data-data yang sudah ada diolah menggunakan SPSS 20. Penelitian ini menggunakan uji asumsi klasik / regresi linear berganda. Dan hasil penelitian ini adalah penerapan GCG pada variabel share ownership, debt ratio, dan sektor industri berpengaruh terhadap nilai perusahaan.
Hubungan Antara Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dari Sisi Liquidity Ratio Purnomo, Bernard Chrisitian
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In recent years the Company and stakeholders begin to realize the importance of Sustainability report as a value -added business . Sustainability Report itself is a performance report that contains financial and non - financial . This research was conducted with the aim of testing the relationship of indicators in sustainability report on the companys liquidity ratio . The dependent variable was the Liquidity Ratio which can be measured by Current Ratio, Quick Ratio, and Cash Ratio . On the other hand, the independent variable in this study was the disclosure of Sustainability report by divided into indicators of economic performance , environmental and social and measured using SRDI index . The sample was 9 companies that published Sustainability Report three consecutive years in 2009-2011 that could be accessed through the companys website and the website of National Center for Sustainability Reporting and the company that publishds the Annual Financial Statements in 2010-2012 . The independent variables measured by using a standard of disclosure index by GRI (Global Reporting Initiative). This study uses secondary data collected from the company’s website and the Indonesia Stock Exchange.The results showed that there was a significant negative affect on the disclosure of economic performance, a significant positive affect on the environmental aspects , and the positive affect that was not significant to the Liquidity Ratio .
Analisa Pengaruh Business Process Reengineering Terhadap Keunggulan Bersaing dan Kinerja Organisasi Septiani, Irene
Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh antara Business Process Reengineering terhadap Keunggulan Bersaing dan Kinerja Perusahaan. Terjadinya perubahan lingkungan bisnis menyebabkan perusahaan-perusahaan berlomba-lomba menciptakan nilai yang lebih, sehingga dibutuhkan business process reengineering sebagai alat strategi yang dapat digunakan bagi perusahaan. Penelitian ini menggunakan 100 sampel perusahaan baik sektor manufaktur, jasa,  retail, dan keuangan. Teknik analisis data yang digunakan adalah dengan uji korelasi untuk mengetahui apakah ada hubungan antara Business Process Reengineering terhadap Keunggulan Bersaing dan Kinerja Perusahaan. Hasil penelitian ini menunjukkan bahwa terdapat hubungan positif dan signifikan antara business process reengineering terhadap keunggulan bersaing dan kinerja perusahaan.

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