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<![CDATA[Faktor Yang Mempengaruhi Career Plan Mahasiswa Akuntansi Kota Surabaya ]]>
<![CDATA[Albert Theodorus]]>;
<![CDATA[Christian Christian]]>;
<![CDATA[Sany Sany]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This research was conducted to study the career plan of accounting student after graduating from university. The purpose of this study was to determine whether intrinsic factors, job-related considerations, career exposure and the influence of third person can influence accounting students' career plans. The study used a survey approach, where data consisted of 343 accounting students from five different universities in Surabaya, both private and public. Data were collected using questionnaires and were analysed using purposive sampling methods. The 343 respondents consisted of accounting students from Petra Christian University (163 respondents), Surabaya University (63 respondents), Ciputra University (46 respondents), Widya Mandala University (58 respondents), and Airlangga University (13 respondents). Data were analysed using SPSS software application. The results of this study show that job-related considerations, career exposure and the influence of third parties have a significant effect on the career plans of accounting students, whileintrinsic factors have a less significant effect on the career plans of accounting students.]]>
<![CDATA[Pengaruh Karakteristik Komite Audit dan Audit Tenure terhadap Financial Restatement ]]>
<![CDATA[Jessica Octavia]]>;
<![CDATA[Sany Sany]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aims to investigate the impact of audit committee characteristics (audit committee size, audit committee independence, and audit committee expertise) and audit tenure on the likelihood of financial restatements. The independent variables in this study are audit committee size (ACS) and audit tenure (AT) that were measured nominally, audit committee independence (ACI), and audit committee expertise (ACE) measured by ratio scale. The dependent variable in this study is financial restatement (FR) that measured by a dummy variable. The samples used were selected by the purposive sampling method. The samples were 70 financial companies that were listed on the Indonesia Stock Exchange (IDX) for 5years period (2016-2020). The data were collected from financial reports, annual reports, and Bloomberg. The analysis technique used was logistic regression analysis. The test showed that audit committee size and audit committee independence have no significant effect on the likelihood of financial restatement while the audit committee expertise andaudit tenure have a significant effect on the likelihood of financial restatement.]]>
<![CDATA[Pengaruh Pandemi Covid-19 Terhadap Pemberian Opini Going Concern Dengan Profitabilitas Dan Leverage Sebagai Variabel Mediasi ]]>
<![CDATA[Joshua Adiguna Prastowo]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Pandemic situations causing a firm experiencing subtantial loss and threatening their sustainability business activities. Therefore, the auditor will give a going concern opinion if they doubt the firm’s sustainability because of the pandemic effects. This study aims to prove wether a firm's low-rate profitability or high-rate leverage will make the firm get a going concern opinion. The sample of this study used 40 firms that listed on Indonesia Stock Exchange for the year 2019 and 2020 on affected sectors consisting of tourism, hotels, transportation, tertiary product, property, and energy. This study used Partial Least Square analysis. The results shows that the relationship between COVID-19 pandemic and going concern opinion decision doesn’t have a direct effect, but through profitability rate. These results are corresponding with agency theory where the owner of the company needs a third party that is the auditor to assess the company's ability through an opinion. This research contributes to the firm's concern about what causes the decline in profitability when the company gets a going concern opinion.]]>
<![CDATA[Perbedaan Pengaruh Enterprise Risk Management (ERM) terhadap Nilai Perusahaan Sebelum dan Semasa Covid-19 ]]>
<![CDATA[Natasha Kamtoso]]>;
<![CDATA[Melissa Evelyn Wijaya]]>;
<![CDATA[Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Enterprise Risk Management is an activity and strategy that allows a company to managevarious types of risks to increase the value of the company for its stakeholders. This study aims toexamine the positive relationship between ERM and firm value, as well as examine the moderatingrole of the Covid-19 pandemic in the relationship between ERM and firm value in the bankingsub-sector listed on the Indonesia Stock Exchange. The independent variable in this study isEnterprise Risk Management and the dependent variable in the study is firm value as measured byTobin's Q. This study uses 4 control variables, namely, ROA, leverage, firm size, and cash flow fromoperating. In addition, the Covid-19 pandemic is used as a moderator between ERM and companyvalue. The sample in this study is the banking sub-sector companies listed on the Indonesia StockExchange in the 2018-2021 period, which were selected using the purposive sampling method withthe final sample of 26 companies. Based on the results obtained, ERM proved to have a positiveeffect on firm value. Meanwhile, the Covid-19 pandemic has not proven to strengthen the positiverelationship between ERM and firm value.]]>
<![CDATA[Pengaruh Ownership Structure Terhadap Firm Value Pada Perusahaan Manufaktur yang Terdaftar di Bei ]]>
<![CDATA[Kevin Lesmana]]>;
<![CDATA[Sany Sany]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[his study aims to analyze the effect of ownership structure on firm value in ManufacturingCompanies Listed on the IDX. This study uses data from 2016-2020, and the analysis technique usedis multiple linear regression of panel data using Gretl software. The results showed that familyownership had a significant positive effect on firm value, institutional ownership had no effect onfirm value, and government ownership had a significant positive effect on firm value. This studyuses the control variables leverage, firm size and profitability, the results of the control variablesindicate that leverage and firm size had no effect on firm value and profitability affect firm value inManufacturing Companies Listed on the IDX.]]>
<![CDATA[Pengaruh Self-Regulation dan Student Satisfaction terhadap Kinerja Akademik pada Mahasiswa Akuntansi di Surabaya ]]>
<![CDATA[Gunawan Iriyanto]]>;
<![CDATA[Fernando Ruslim]]>;
<![CDATA[Sany Sany]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This paper examines the effect of self-regulation and student satisfaction levels affects the academic performance of accounting students in Surabaya while participating in online learning during the Covid-19 pandemic. The sample data in this study were 341 accounting student respondents in the city of Surabaya which were obtained through the distribution of online surveys. Data analysis and hypothesis testing in this study using PLS (Partial Least Square) software as part of the Structural Equation Modeling technique. The results in this study indicate that accounting students from several universities in the city of Surabaya have self-regulation and have good student satisfaction in participating in the online learning process which has a significant influence on student academic performance. Good independent learning carried out by students in this study is in accordance with social cognitive theory which refers to cognitive structures that provide references to how one behaves and how a person feels, evaluates and regulates their own behavior well and also depends on the social environment that surrounds them. With good learning and the satisfaction felt by students during good learning has a positive influence on their academic performance.]]>
<![CDATA[ANALISIS PENGARUH JENIS PRICING STRATEGY TERHADAP KINERJA KEUANGAN UMKM DI MERCHANT TOKOPEDIA DAN SHOPEE ]]>
<![CDATA[Immanuel Jonathan]]>;
<![CDATA[Vincent Vincent]]>;
<![CDATA[Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[In today’s internet era, customers can find out, access, and compare their information about products and prices easily from various competitors, so customers can find and decide which products to buy according to their wishes at the lowest prices. The problem that often occurs in every MSME in Indonesia is that many of MSMEs don’t perform calculations on production costs and aren’t precise in determining the selling price. As a result, the more products sold, the more products sold at a loss. Therefore, MSMEs must pay more attention to the selection of the type of pricing strategy to be applied. This study is intended to determine the effect of choosing the type of pricing strategy on the financial performance of MSMEs.The data-processing method is done by using inner model test, while the data-analysis method used is by using partial least squares and hypothesis testing derived from data collected from questionnaires that have been filled out and processed]]>
<![CDATA[Pengaruh Digital Leadership terhadap Kinerja Perusahaan Startup di Jawa Timur ]]>
<![CDATA[Vincensius Purnomo]]>;
<![CDATA[Stanly Tejasukmana]]>;
<![CDATA[Juniarti Juniarti]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Firm performance is one of the most commonly found instruments in determiningmanagement decisions to manage the company. Firm performance can be divided into two perspectivesto determine financial performance and non-financial performance. Various studies have beenconducted to determine the effect of digital leadership on financial performance, and these studieshave influential results. Several previous studies have also found that digital leadership has aninfluence on non-financial performance, and these studies have mixed results. This study aims to examine the application of digital leadership applied to startup companies in EastJava which is a determining factor for the creation of a competitive advantage that can have an impacton financial performance and non-financial performance.In this study, a questionnaire-based survey was conducted to collect data on startup companiesin East Java. This study uses non-probability sampling where not all members of the population havethe same opportunity to be selected because they do not meet several criteria. Specifically, thisresearch uses purposive sampling technique, namely the sampling technique by setting several samplecriteria and selecting samples that meet the predetermined criteria. Then it will be analyzed usingWarpPLS 8.0 Software.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KOMISARIS TERHADAP FINANCIAL RESTATEMENT ]]>
<![CDATA[I Dewa Ardana]]>;
<![CDATA[Sany Sany]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Financial restatements represent a serious failure in financial reporting, and cansignificantly affect many organizations, institutions, investors, markets and regulators.This study aims to analyze the effect of board and commissioner analysis on financialrestatements. The population in this study are financial sector companies listed on theIDX from 2016-2020. With a total of 76 companies (www.idx.co.id). The data analysistechnique that will be used uses a quantitative approach by performing logistic regressionanalysis to see the effect of the independent variables on the variables. The results showthat Hypothesis H1 is accepted, where board size has an effect on financial restatements.Hypothesis H2 is accepted, where board independence has a negative effect on financialrestatements. Hypothesis H3 is rejected, where women on board have no effect onfinancial restatements.]]>
<![CDATA[Pengaruh Kualitas Layanan dan Keterlibatan Mahasiswa terhadap Kepuasan Mahasiswa pada Jurusan Akuntansi Di Surabaya ]]>
<![CDATA[Felicia Lisady]]>;
<![CDATA[Felicia Wong]]>;
<![CDATA[Sany Sany]]>
<![CDATA[ Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Online learning is currently being carried out thoroughly in order to reduce interaction between students and lecturers in order to minimize the impact of the transmission of the COVID-19 virus. In such a learning experience, it is believed that contact between lecturers and students will encourage students to be involved in ongoing learning, so as not to reduce the quality of the learning process. Student satisfaction is an evaluation that the quality of information or knowledge meets student expectations. This study aims to examine the effect of service quality and student involvement on student satisfaction. The variables in this study were measured using a questionnaire adopted from previous studies. This research is focused on accounting students at universities in East Java, Indonesia, especially students from the 2018-2021 class at three universities. A survey was distributed online and has collected 323 valid respondents. Partial Least Squares (PLS) method was used to evaluate the hypothesis in this study. This study found that there is a positive and significant relationship between service quality and student engagement on student satisfaction.]]>
