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<![CDATA[Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Asimetri Informasi Pada Perusahaan Sektor Pertambangan dan Barang Konsumsi Di Indonesia dengan Variabel Kontrol Firm Size dan Analyst Following ]]>
<![CDATA[Crystalita Crystalita Crystalita]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The affect of corporate social responsibility (CSR) on financial performance had been studied before. However, there were only a few studies about the effect of CSR on information asymmetry. The aim of this research was to examine the affect of CSR disclosure level towards information asymmetry, which measured by bid-ask spread in mining and consumption industries firm listed in Indonesia Stock Exchange (IDX). The CSR disclosure level was measured by using GRI Index 3.1, whereas information asymmetry was measured by using bid-ask spread. There were two control variables used in this research: firm size and analyst following. This study was conducted on mining and consumption industries firms in Indonesia in the period of 2008 to 2015 with a total sample of 191 firm years. The results of this research indicated that corporate social responsibility disclosure level had negative affect on information asymmetry. The control variables of firm size and analyst following also had negative affect on information asymmetry.]]>
<![CDATA[PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURES MELALUI EMPLOYEE ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[David Sasmita]]>;
<![CDATA[Saarce Elsye Hatane]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the direct affect of management control system to customer oriented measures; management control system to employee oriented measures; indirect affect of management control system to customer oriented measures through employee oriented measures in public companies in Indonesia. This study used a quantitative approach, and the data were obtained by distributing questionnaires to public companies in Indonesia. Then the data obtained were processed by using smartPLS software. This study showed that there was a positive relationship of management control system to customer oriented measures, positive relationship of management control system to employee oriented measures, and positive relationship of employee oriented measures to customer oriented measure in public companies in Indonesia.]]>
<![CDATA[PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL DIVIDEND YIELD DAN MARKET-TO-BOOK RATIO PADA PERUSAHAAN TERBUKA DI INDONESIA ]]>
<![CDATA[Anastasia Audina Candra]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
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<![CDATA[This study aimed to identify and to prove the existence of a relationship between Corporate Social Responsibility (CSR) disclosure level and the decreased levels of information asymmetry measured by using level of disclosure of CSR (TCSR). CSR disclosure level was measured by using the Sustainability Report that valued by the criteria of the GRI guideliness. The asymmetry of information that occured between company’s managers and investors measured by using the bid-ask spread. This study used control variables of the dividend yield and market-to-book ratio. This research was carried out on public companies inIndonesiawhich published sustainability report and listed in the GRI database with a sample of 111 observations. The results showed that there was a positive and significant affect of CSR disclosure level on information asymmetry. The results also showed that the dividend yield affected the bid-ask spread positively, while the market-to-book ratio had not affected the bid-ask spread.]]>
<![CDATA[Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Asimetri Informasi pada Sektor Pertambangan dan Barang Konsumsi dengan Variabel Kontrol Firm Value dan Managerial Ownership ]]>
<![CDATA[Stephanie Loyanaputra]]>;
<![CDATA[Juniarti Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aims to identify and to prove the influence of CSR disclosure on information asymmetry. CSR disclosure level measured by using the criteria of the GRI 3.1 guidelines. The asymmetry of information used in this study using the bid-ask spread. This study used control variable of firm value and managerial ownership. The research was conducted on companies listed in the Stock Exchange which have complete annual report and data on bid-ask during the period of 2008-2015. The total sample was 267 observations. The results showed that the level of CSR disclosure could reduce information asymmetry. In addition the results also showed that firm value had significant negative affect or could reduce information asymmetry, while managerial ownership had no significant positive affect or could not reduce information asymmetry.]]>
<![CDATA[PENGARUH CEO DUALITY ]]>
<![CDATA[Kevin Chandra]]>;
<![CDATA[Devie Deviesa]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
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<![CDATA[This Study Aimed to examine and to prove the reciprocal relationship between CEO Duality and Firm Value which is measured with Tobin’s Q ratio and with Earning Management as an intervening variable. This study was conducted on public companies in Indonesia which are also listed in LQ45 categories in 2012-2015 in consecutive. And with total sample of 52 will be processed using smartPLS software. The result showed that there is a positively significant relationship between CEO Duality and Firm Value. And negatively significant relationship between the intervening variable CEO Duality to Earning Management, and Earning Management to Firm Value.]]>
<![CDATA[ANALISA PENGARUH ACCOUNTING INFORMATION SYSTEM TERHADAP COMPETITIVE ADVANTAGE MELALUI KNOWLEDGE MANAGEMENT PADA INDUSTRI PERHOTELAN DI SURABAYA ]]>
<![CDATA[Arie Widiharta]]>;
<![CDATA[Saarce Elsye Hatane]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This research was conducted to find out the influence of Accounting Information System Against competitive advantage Through Knowledge Management as intervening variable in the hospitality industry located in Surabaya. Competitive advantage became one of the most important variables that was able to measure the hospitality ability. An other variables that was accounting information system had contribution in creating competitive advantage of the company. On the other hand, the application of accounting information system could not be separated from the support of knowledge management that were in the hotel.Data analysis techniques used in this research was the partial least square to describe the relationships between variables. The research results showed that the accounting information system and knowledge management affected the competitive advantage in a positive and significant in the hospitality industry located in Surabaya. ]]>
<![CDATA[AKTIVITAS MANAJEMEN LABA MELALUI POS RESEARCH & DEVELOPMENT EXPENSE ]]>
<![CDATA[Jessica Novita Wijaya]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[ This study aimed to prove that the management had done earnings management through the real activities of research & development on companies in the mining sector. The existence of earnings management through the real activities of research & development could be seen from the abnormal research & development expense. This study used EPS as the basis for the grouping of samples between companies that had done earnings management and companies that had not done earnings management (suspect firms). This study also used control variables of firm size, market to book ratio, and return on assets. This study examined 29 companies in the mining sector listed in Indonesia Stock Exchange with a sample of 58 observations. The results showed that the management of suspect firms had not done earnings management by the reduction of the real activities of research & development. The results also showed that firm size had negative significant affect on earnings management by the reduction of the real activities of research & development and return on assets had no affect on earnings management by the reduction of the real activities of advertising, while the market to book ratio had a significant positive affect on earnings management by reduction the real activities of research & development. ]]>
<![CDATA[Pengaruh Corporate Governance terhadap Financial Distress ]]>
<![CDATA[Alifia Ningrum]]>;
<![CDATA[Saarce Elsye Hatane]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[The purpose of this study was to know the influence of corporate governance to financial distress. Corporate governance was measured by using board size, board composition, board meeting, woman in board of commissioners, and woman in board of directors. Financial distress was measured by using Altman Z-score. This study also used firm size as control variable. The samples used in this study were 59 companies in the sector of consumer goods and trade listed in Indonesian Stock Exchange in the period of 2010-2015. The hypothesis was tested by using multiple regression analysis with SPSS software version 20. The result of this study revealed that board size, woman in board of directors, and firm size significantly and negatively influenced on financial distress. However, board composition, board meeting, and woman in board of commissioners had no significant influence on financial distress.]]>
<![CDATA[Pengaruh Earnings Management Terhadap Stock Return Dengan Earnings Quality Sebagai Variabel Intervening ]]>
<![CDATA[Silvia Veronica Sugiarto]]>;
<![CDATA[Devie Deviesa]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Financial statements prepared by management may reflect whether the company financial condition is good or bad. Information on the company's financial condition is very important for external parties as a form of corporate accountability. Nowadays, there are many methods that can be used by management to manage the company's financial statements. Those earnings management actions would affect stock return for the investors. Therefore, this study intended to know whether the earnings management influenced on stock return.The sample of this study was LQ 45 companies that listed in Indonesian Stock Exchange in period 2012-2015. The data – processing method was done by validity, reliability, and statistic descriptive analysis. While the data analysis method used SPSS and Smart PLS 2.0 software. The result revealed that, earnings management influenced significantly and negatively on stock return directly, and indirectly through the intervening earnings quality variable.]]>
<![CDATA[PENGARUH BOUNDARY SYSTEM & DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Jordi Layadi]]>;
<![CDATA[Saarce Elsye Hatane]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the direct influence of boundary system to employee-oriented measures, boundary system to customer-oriented measures, diagnostic control system to employee-oriented measures, diagnostic control system to customer-oriented measures, boundary system and diagnostic control system on customer-oriented measures through employee-oriented measures as an intervening variable. This study used a quantitative approach, and the data obtained by distributing questionnaires to public companies in Indonesia. Data were processed by using smartPLS software. This study showed that there was a positive relationship of boundary system to employee-oriented measures; positive relationship of boundary system to customer-oriented measures; positive relationship of diagnostic control system to employee-oriented measures; positive relationship of diagnostic control system to customer-oriented measures; and positive relationship of employee-oriented measures to customer-oriented measures in public companies in Indonesia.]]>
