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
 1   2   3   4   5 
PENERAPAN GOOD CORPORATE GOVERNANCE, DAMPAKNYA TERHADAP PREDIKSI FINANCIAL DISTRESS PADA SEKTOR PROPERTI DAN REAL ESTATE Josephine, Cynthia
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 whether the implementation of good corporate governance and financial ratios were able to predict the company experienced financial distress in the real estate and property sector listed in the Stock Exchange in the period of 2006-2011. Control variables used were the ratio of Debt To Asset, Net Profit Margin and Current Ratio. The samples used in this study were 46 property and real estate firms. The study was divided into 3 models which were Model I (1 year before the financial distress), Model II (two years before financial distress), Model III (3 years before financial distress). The hypotesis in this study was tested by using logistic regression. The results of this study proved that the model I and II, GCG score, ratio of NPM and the CR were able to predict the companies that experienced financial distress while the DTA was not able to predict the ratio of companies that experienced financial distress. While the model III, GCG score, ratio of DTA, NPM and CR were not able to predict the companies that experienced financial distress. And the accurate results was Model II.
Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia Tiono, Ivena
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 dilakukan untuk mengetahui apakah faktor-faktor profitabilitas opiniaudit, jenis industry, ukuran perusahaan, dan reputasi Kantor Akuntan Publik (KAP) mempengaruhi audit report lagdi perusahaan - perusahaan yang terdaftar di Bursa Efek Indonesia, khususnya di tahun 2009-2011. Metode sampling yang digunakan adalah purposive sampling dengan jumlah total perusahaan sampel sebanyak 600 perusahaan. Data yang digunakan dalam penelitian ini merupakan laporan keuangan yang berasal dari www.idx.com. Pengolahan data dilakukan dengan cara melakukan uji asumsi klasik dan normalitas terlebih dahulu kemudian dilanjutkan dengan uji hipotesis. Software yang digunakan dalam mengolah data adalah SPSS versi 20. Hasil penelitian menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 2,6%; 97,4% lainnya dijelaskan oleh faktor-faktor lain. Secara parsial, jenis industry mempengaruhi audit report lag.Sedangkan opini audit, profitabilitas, ukuran perusahaan dan reputasi KAP tidak berpengaruh terhadap audit report lag. 
PENGARUH FAMILY CONTROL, FIRM SIZE, FIRM RISK, DAN FIRM LIFE CYCLE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Servin, Servin
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 aims to examine the effect of family control, firm size, firm risk, and firm lifecycle towards profitability and firm’s value. Sampels were taken from 27 consumer goodscompanies, listed in Indonesia Stock Exchange, ranging from 2010 – 2012. The hypotheseswere tested using multiple regression analysis. In this study, profitability was measured byROA (Return on Asset) and firm’s value was measured by Tobin’s q. The result were, familycontrol and life cycle stage-growth had negative influence towards profitability and firm’svalue while firm size and life cycle stage-mature had positive influence. Firm risk had noinfluence to both of profitability and firm’s value.
Analisa Hubungan Antara Intensitas Persaingan, Ukuran Perusahaan, Organisasi Pembelajaran dengan Penggunaan Sistem Informasi Akuntansi Pada Sektor Ritel di Surabaya Eri, Felycia
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

Retail sector made the largest contribution to Gross Regional Domestic Product of Surabaya City in 2011, with a donation of 29.71%. The growth in the number of retail firms in Surabaya is also increasing every year. To be able to survive in competition, the management must be able to perform the right decision. The appropriate decisions based on the accurate, relevant, timely information that can be produced through Accounting Information System (AIS). By realizing the importance of AIS usage at retail sector, therefore researcher interested in doing research that aimed to know the relationship between competitiveness intensity, firm size, learning organization and the usage of AIS. The data were collected by distributing questionnaires to the owners or managers (15 food retailers and 90 general merchandise retailers) in Surabaya. Statistical analysis used in this research was Pearson Product Moment Correlation Analysis. This research was able to prove the existence of positive and significant correlation between the competitiveness intensity with the usage of AIS; firm size with the usage of AIS; and learning organization with the usage of AIS. Most of the usage of AIS at retail sector actually more emphasis on Financial Reporting System aspect which for fulfilling of responsibility to external parties such as providing financial statements to the owner.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan CSR Putri, Rafika Anggraini
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

Abstract

This study aimed to find out the affect of variables such profitability, liquidity, and leverage to Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 19 companies which got ISRA award and public companies that listed in Bursa Efek Indonesia (BEI) period 2010-2012. This research used multiple regression analysis. The result showed that profitability and leverage  had no affect on CSR Disclosure, while liquidity had an affect on CSR Disclosure.
Analisa Hubungan Antara Size, Product Life Cycle, Dan Market Position Dengan Penggunaan Balance Scorecard Pada Sektor Industri Restoran Limanto, Kevin
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

With the Balanced Scorecard, restaurant entrepreneur can measure the performance of the restaurant entirely, not only the financial performance, but also the non-financial performance. The purpose of this study was to determine the relationship of organization size, product life cycle and market position against the use of the Balanced Scorecard in the restaurant industry in Surabaya. From the results of Pearson product moment correlation analysis researcher concluded that there was a significant positive relationship among organization size, product life cycle, and market position and the use of the Balanced Scorecard in the restaurant industry in Surabaya. This proved that the restaurant business in Surabaya has the perception that large restaurants, restaurants whose products are in the introduction or growth stage, as well as restaurants that have strong market position, that tend to implement the Balanced Scorecard in their business activities. The biggest perception of Balance Scorecard at restaurant industry is at the financial perspective.
Analisa Faktor-Faktor yang Mempengaruhi Struktur Modal Perusahaan Properti dan Real Estate yang Go Public di Bursa Efek Indonesia Amadea, Benedicta
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 analyze the factors that influence the company’s capital structure. This study used several control variables that be identified as factor that influenced the capital structure, such as profitability, firm’s growth, operating leverage, and asset structure. The population used in this study were companies whose businesses are in property and real estate sectors. Hypothesis in this study was tested by using multiple linear regression model. Simultaneous signification test (F test) and partial signification test (t test) with 5% were used to test hypothesis. The result of F test showed that profitability, firm’s growth, operating leverage, and asset structure have significant influence on capital structure simultaneously. The result of t test showed that profitability had negative and significant influence on capital structure. Fims’s growth and operating leverage didn’t have influence on capital structure. And asset structure had postive and significant influence on capital structure.
Pengaruh Loyalitas Pelanggan terhadap Profitabilitas pada sebuah Perusahaan Jasa Automotive (PT "X") di Surabaya Sari, Cendika
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 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.Kata Kunci: Loyalitas Pelanggan, Profitabilitas
PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 Kartika, Martha
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 menganalisa pengaruh intellectual capital terhadap profitabilitas perusahaan. Penelitian ini juga menggunakan beberapa variabel kotrol yang diidentifikasi sebagai faktor yang mempengaruhi profitabilitas antara lain meliputi Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA). Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak pada sektor perbankan. Penarikan sampel dilakukan menggunakan purposive sampling method sehingga diperoleh 22 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 Value Added Human capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) mempunyai pengaruh yang signifikan secara bersama-sama terhadap profitabilitas. Hasil uji t menunjukkan bahwa  Value Added Human capital (VAHU) tidak berpengaruh terhadap profitabilitas. Sedangkan Structural Capital Value Added (STVA), dan Value Added Capital employed (VACA) berpengaruh positif signifikan terhadap profitabilitas.
Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Asset Management Ratios Lesmana, Yuliani
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

Sustainability Reporting in an indirect infuence on the companys assets and the sale of the company. The efficiency of asset management companies to generate sales can be measured by the ratio of asset management. Therefore, this study aimed to know the affect of sustainability reporting on the financial performance, especially on the asset management ratios. The sample used was a public companies in Indonesia, which published the report Sustainability Report at the National Center for Sustainability Reporting and on each companys website of the consecutive year of 2009-2011, as well as published their annual financial statements on the Indonesia Stock Exchange and on the website of each company consecutive year of 2010-2012. By using SEM-PLS analysis method, the disclosure of sustainability reporting indicators (Indicator SR) based on the GRI - G3 Guidelines were grouped into three aspects, which were economic, social and environmental as independent variables and financial performance were the ratio of asset management (Inventory Turnover ratios, receivables Turnover ratios, Net Working Capital Turnover ratios, Fixed Asset Turnover ratios, Total Asset Turnover ratios) as the dependent variables. As a result, sustainability reporting in the economic and environmental aspects gave significant negative affect on improvement Ratio Asset Management, mean while in the social aspects, sustainability reporting gave significant positive affect on the improvement of Ratio Asset Management.

Page 1 of 79 | Total Record : 788

 1   2   3   4   5 

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