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<![CDATA[PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN MELALUI EMPLOYEE ENGAGEMENT DAN JOB SATISFACTION SEBAGAI INTERVENING VARIABLE PADA PERUSAHAAN RETAIL TERBUKA DI SURABAYA ]]>
<![CDATA[Linata, Sugiharto]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[Â The purposes of this research was to know the positive and significant influence of transformational leadership towards financial performance; job satisfaction towards financial performance; and employee engagement towards financial performance in retail companies in Surabaya. The data analysis technique used was Partial Least Square (PLS) with the calculation process assisted by SmartPLS software application program to process the data of the questionnaires. The results showed there were negative and significant influence of transformational leadership towards financial performance; there were positive and insignificant influence of job satisfaction towards financial performance; and there were positive and significant influence of employee engagement towards financial performance in retail companies in Surabaya, and there was also the indirect influence of transformational leadership towards financial performance through job satisfaction and employee engagement.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR ANEKA INDUSTRI ]]>
<![CDATA[Vannetia, Mutiara]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[The purpose of this study was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the investor response measured by using the abnormal return. The sample used in this study were 124Â company years in the miscellaneous industry sector during the period of 2008-2012. The results of this study showed that Corporate Social Responsibility did not significantly affect the abnormal return. ROA and firm size as control variables had positive influence on abnormal return . While the control variables Debt to Equity Ratio and Market Share had no affect on abnormal returns ]]>
<![CDATA[PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI INTELLECTUAL CAPITAL TERHADAP PERUSAHAAN NON MANUFAKTUR ]]>
<![CDATA[Daniel, Clarence]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[Competition in the era of globalization of the international community was hit by devastating changes. This becomes very crucial because each company vying to dominate the market. Various ways done by companies that have good competitive positioning. The establishment of good competitive positioning cannot be separated from the leadership style that can create strategic vision and manage the companys operations are well that is strategic leadership. Strategic Leadership application of good leadership cannot be separated from the support of intellectual capital of the company.This study aims to examine the effect of the strategic leadership to competitive positioning through intellectual capital against non-manufacturing companies. The respondents were top-level management of various companies in Surabaya. The analysis technique used to process the data was Partial Least Square (PLS).The results showed that the strategic leadership affect the intellectual capital, and the intellectual capital affect the competitive positioning where the intellectual capital was the intervening variable.]]>
<![CDATA[Pengaruh Pengungkapan Sustainability Reporting Terhadap Respon Investor ]]>
<![CDATA[Swenjiadi, Jenawan]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[The study attempts to determine whether sustainability reporting disclosured by Indonesia companies affect investor response. Sustainability reporting is measured based its completeness compared to GRI 3.1 guidelines. Investors response is measured by cumulative abnormal return. Multiple linear regression was used to analyze this study. The study found sustainability reporting doesnât affect investor response]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI INDONESIA ]]>
<![CDATA[Elsa, Ongkowijoyo]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[The effect of corporate social responsibility on investor response had been studied before. However, there was a mix finding of those researches and none of them had been done in Infrastructure, Utility, and Transportation Sector in Indonesia. The aim of this research was to examine the effect of corporate social responsibility on investor response in Infrastructure, Utility, and Transportation sector in Indonesia.CSR was measured by GRI Index version 3.1 while investor response was measured by cumulative abnormal return. The control variables used in this research were return on assets (ROA), firm size, debt-to-equity ratio (DER), and market share. 136 firm years during 2008-2012 were used as a sample and analyzed using multiple regression analysis method.The results indicated that CSR and the control variables of ROA and firm size had no influence on investor response. On the other hand, DER had negative influence and market share had positive influence toward investor response.]]>
<![CDATA[PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE MELALUI LEARNING ORGANIZATION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RITEL BERSKALA INTERNASIONAL DAN NASIONAL DI SURABAYA ]]>
<![CDATA[Vilency, Virany]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[This study is aimed to know the affect of transformational leadership on the competitive advantage through learning organization as the intervening variable. The data used in this research were primary data in the form of questionnaires. This study used international and national scaled companies that engaged in retail field in Surabaya by using purposive sampling method. Data analysis method used was structural equation model (SEM) to know the relationship between the variables. The result showed that transformational leadership significantly affected the competitive advantage directly, and indirectly through intervening variable, which was learning organization.]]>
<![CDATA[PENGARUH STRATEGIC DECISION MAKING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE ]]>
<![CDATA[Monica, Sienatra]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[The aim of this study is to determine and examine the effect Strategic Decision Making to Organizational Performance through Competitive Advantage as an intervening variable. Samples in this study are manufacturing companies located in Surabaya and Sidoarjo. The data used in this research was primary data in the form of a questionnaire that was distributed to 50 manufacturing companies in Surabaya and Sidoarjo. Hypothesis testing in this study will be carried out by using path analysis modeling techniques through PLS program. The test results stating that there is a positive and significant effect of Strategic Decision Making on Competitive Advantage, Strategic Decision Making on Organizational Performance and Competitive Advantage on Organizational Performance.]]>
<![CDATA[PENGARUH BUDAYA UNIVERSITAS TERHADAP PERFORMA UNIVERSITAS MELALUI ORIENTASI KEWIRAUSAHAAN DAN PEMBERDAYAAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Utomo, Suhardi]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[This study aimed to examine the affect of university culture on the university performance with entrepreneurial orientation and empowerment as intervening variable. The samples and data used in this study were obtained from 420 students in six private universities in Surabaya by using questionnaire. The sample selection was done by using purposive sampling. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed a significant and positive impact of university culture to university performance. Entrepreneurial orientation and empowerment cannot become intervening variables, but may help to explain the impact of university culture on university performance. University culture had a positive and significant impact on entrepreneurial orientation and empowerment. Entrepreneurial orientation and empowerment were later proved to have positive and significant impact on the university performance]]>
<![CDATA[PENGARUH PENERAPAN SUPPLY CHAIN INTEGRATION DI UNIVERSITAS TERHADAP ORGANIZATIONAL PERFORMANCE MELALUI SERVICE QUALITY DAN CUSTOMER SATISFACTION ]]>
<![CDATA[Randy, Dioritto]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[All of enterprises and organizations must pay some attention for its organizational performance. Today some education organization like private universities should also give much regard on various aspect if they want to have better organizational performance. Those aspects are supply chain integration, service quality, and customersâ satisfaction. The goal in this research is to find some relationship between all of those aspects toward organizational performance on private universities in Surabaya. The data analysis used PLS method to 420 respondents from 6 selected private universities in Surabaya.]]>
<![CDATA[STUDI EKSPERIMENTAL: MENGURANGI BIAS PENGUKURAN UMUM BALANCE SCORECARD DALAM PENILAIAN KINERJA PADA MAHASISWA SI PROGRAM MANAJEMEN PARIWISATA ]]>
<![CDATA[Janet, Georgina]]>
<![CDATA[ Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW ]]>
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<![CDATA[The study Lipe & Salterio (2000) found a common measurement dominance on the results of the performance evaluation using the BSC, and this has resulted in a common measure bias. Various approaches are taken to address the common measure bias, but was not optimally reduced the common measure bias.This study combined two approaches which were disaggregate / mechanically aggregate and knowledge to reduce the common measure bias. The study also examined whether the performance evaluation using the BSC affected the allocation of compensation. This study used an experimental research method. The first hypothesis was tested by using repeated measures ANOVA, the second hypothesis was tested by using independent sample t-test and the second hypothesis was tested by using multiple linear regression. The Disaggregate /mechanically aggregate and knowledge approaches were managed to reduce the common measure bias of BSC and the results of BSC performance evaluation influenced the allocation of compensation.]]>
