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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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Pengaruh Learning Strategy Terhadap Academic Achievement pada Mahasiswa Akuntansi Sany Sany; Martin Kurniadi; Stefani Mariana
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Today, accounting is regarded as something essential and almost applicable to many aspects.To assure the work quality of future accountants, it’s important to ensure that they enter a propereducational process. So, this study will investigate the relationship between learning strategy andaccounting student’s academic achievement. The lack of research on this subject during pandemic eramakes this topic unique. It’s hoped that this study’s findings can be useful to future accountants andteachers. This research uses 278 Accounting Students data at Petra Christian University, Surabaya,during the study period of August-December 2021 through an online questionnaire. These dataanalyzed using linear regression method through SPSS 25. This study’s findings shows that learningstrategy and academic achievement has a significant positive relationship on accounting student’sacademic achievement. It’s highly recommended for other researchers to further investigate this topicwith a different sample due to the limitations in this study.
Analisis Pengaruh Transformational Leadership Terhadap Competitive Advantage Melalui Product Innovation Performance Sebagai Variabel Mediating Pada UMKM Dalam Platform ECommerce Antoni Darma; Devie Devie; Hendri KWISTIANUS
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to observe the effect of transformational leadership on competitive advantage mediatedby product innovation performance with the research object of MSMEs on e-commerce platforms. MSMEs on ecommerceplatformsareoneofthemostpopulartypesofbusinessesinIndonesiatodayandcontinuestogrow.Inthisstudythedataobtainedbydistributingquestionnairestoresearchrespondents,namelyMSMEmanagersonthee-commerceplatformasmanyas200respondents.ThedataobtainedwerethenprocessedusingdataanalysistechniqueswiththePLSmodel.Theresultsshowthattransformationalleadershiphasaneffectonproductinnovationperformance,buthasnoeffectoncompetitiveadvantage.Inthisstudyalsofoundthattheperformanceofproductinnovationhasaneffectoncompetitiveadvantage.Inthisstudyalsofoundthatthereisaperfectmediatingeffectofproductinnovationperformanceontheeffectoftransformationalleadershiponcompetitiveadvantage.
engaruh Organizational Culture Terhadap Competitive Advantage Melalui Intellectual Capital Pada UMKM di ECommerce Nicholas Sanjaya; Axellino Magaline; DEVIE DEVIE; Hendri Kwistianus
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

UMKM di Indonesia mempunyai banyak masalah yang dihadapi seperti banyak saingan,tenaga kerja tidak siap, kekurangan pengetahuan menjalankan usaha online, konsumen mampumenjalankan internet, dll. Maka dari itu pelaku usaha UMKM perlu memiliki strategi dalamberusaha seperti mempunyai competitive advantage. Mempunyai competitive advantage setiapUMKM harus didukung oleh intellectual capital agar organizational culture dalam UMKM dapatberjalan dengan baik yang mendukung pencapaian UMKM tersebut. Penelitian ini bertujuan untukapakah organizational culture, Intellectual capital dan competitive advantage berpengaruh terhadapUMKM di E-Commerce. Teknik analisis data yang digunakan dalam penelitian ini yaitumenggunakan teknik analisis deskriptif dan teknik analisis multivariat. Hasil dari penelitian inimembuktikan bawah organizational culture, intellectual capital dan competitive advantage dapatmempengaruhi UMKM. Saran untuk pelaku usaha UMKM agar dapat menerapkan organizationalculture, intellectual capital dan competitive advantage agar dapat bertahan dengan kondisi sekarangini yang lebih bersaing antar pelaku usaha.
Pengaruh Karakteristik Dewan Direksi dan Dewan Komisaris terhadap Restatement Vivian Linardi; Belinda Belinda; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
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Abstract

This study aims to determine the effect of board characteristics which include number of the Boardof Director (BOD), the presence of women on BOD, independent Board of Commissioner (BOC) andCEO overconfidence in restatement. The independent variables were the number of the BOD, thepresence of women on BOD and CEO overconfidence were measured by nominal scale, independentBOC is measured by ratio scale. The dependent variable is restatement which is measured bydummy variable. The sample used is 132 observations from financial companies listed on theIndonesia Stock Exchange for the period 2015 to 2020. The data used are obtained from thecompany's annual reports and Bloomberg. The analytical technique is logistic regression. The resultsof the study conclude the number of BOD and independent BOC has no effect on the occurrence ofrestatements. However, the presence of women on BOD has a significant negative and CEOoverconfidence has a significant positive effect on the occurrence of restatements.
Pengaruh Eps dan Pertumbuhan Laba terhadap Harga Saham pada sektor Infrastruktur yang tercatat di Bursa Efek Indonesia. Apakah Prioritas Pembangunan Infrastruktur ikut mempengaruhi? David Subagio; Shany Setiawan; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was conducted with the aim of knowing whether EPS, profit growth, andinfrastructure development priorities have a positive effect on stock prices (SP) in infrastructuresector companies. In addition, this study also aims to determine the moderating relationshipbetween infrastructure development priorities and the relationship between EPS and profit growthwith stock prices. This research was conducted on 13 infrastructure companies on the IndonesiaStock Exchange (IDX) for the 2010-2019 period. The hypothesis in this study was tested using apanel data regression model. The results of this study found that the EPS variable and the priority ofinfrastructure development are the variables that have the most significant effect on stock prices.This study also found that earnings growth did not have a significant effect on stock prices. Inaddition, this study found that with the policy of prioritizing infrastructure development, therelationship between EPS and stock prices was strengthened. However, this does not apply to therelationship between profit growth and stock prices. The results of this study can be used forinvestors as additional information in making investment decisions.
Reaksi Pasar Terhadap Peristiwa Covid-19 pada Perusahaan Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Dinesya Winarto; Juniarti Juniarti
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The emergence of the Covid-19 case in Indonesia for the first time on March 2, 2020, hinderedcommunity activities, including travel. Then to prevent the increasingly boundless spread of the virus, thegovernment implemented Large-Scale Social Restrictions (PSBB) in Indonesia for the first time on April 10,2020. With this PSBB, community activities were even more restricted. Finally, in early 2021 the vaccinecould be given to the community, and it is hoped that it will restore community activities and the Indonesianeconomy. Therefore, this study aims to determine how investors respond to these three periods of events.Investor response was measured using Cumulative Abnormal Return (CAR) with an event window [-5, 0, +5],and Covid-19 events were measured using a dummy variable. The sample of this research is the hotel,restaurant, and tourism sub-sector companies listed on the Indonesia Stock Exchange. The findings of thisstudy are that Covid-19 had an insignificant negative effect on investor responses during the first case event.Then, in the first PSBB event period, Covid-19 had a significant favourable influence on investor response.Moreover, in the period of the first vaccine event, Covid-19 had an insignificant positive effect on investorresponse. The control variables in this study were ROA, EPS, and CFO. ROA had an insignificant negativeeffect in the first case event and a significant positive effect on the period of the first PSBB event and the firstvaccine. EPS had no significant positive effect on the three event periods. CFO had a significant adverse effecton the three event periods.
PENGARUH TRANSACTIONAL LEADERSHIP PADA COMPETITIVE ADVANTAGE MELALUI MANAGEMENT CONTROL SYSTEM PADA KANTOR AKUNTAN DI INDONESIA Hendri Kwistianus; Devie Devie; Velisa Tanaya; Ariono Santosa
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to observe the effect of Transactional leadership on competitive advantage mediated by the management control system with the object of research. In this study, research data was obtained by distributing questionnaires to research respondents, namely accounting office employees as many as 112 respondents. The data obtained were then processed using data analysis techniques with the PLS model. The results show that Transactional leadership has an effect on the management control system but has no effect on competitive advantage. In this study also found that the management control system has an effect on competitive advantage. In this study it was also found that there is a perfect mediating effect of the management control system on the effect of Transactional leadership on competitive advantage.
Pengaruh Kepemilikan Manajerial, Kompensasi Bonus Terhadap Manajemen Laba Saat Sebelum dan Sesudah Kebijakan “PSBB” Diberlakukan Pada Sektor Industri Transportasi dan Logistik William Kwestianus; Alby Tandinata; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Agency theory is the employment relationship between the agent and the principal. Differences ininterests cause agency problems where the decisions taken by the agent are not in line with the principal. Theprincipal tendency to make profit as an indicator of company performance is the main reason why earningsmanagement practices occur. The existence of the "PSBB" policy affects the company's profit. Managerialownership, bonus compensation can affect the magnitude of earnings management practices. Based on thistheory, this study aims to prove the effect of managerial ownership, bonus compensation on earningsmanagement before and after the "PSBB" policy was implemented. The study was conducted on 15 companiesin the transportation and logistics industry sector on the Indonesia Stock Exchange (IDX) for the 2018-2021.This research uses multiple linear regression technique of panel data. The results of the study prove that thesmaller the managerial ownership and the greater the bonus compensation received by the management, thehigher the earnings management practice. Furthermore, it is proven that the existence of the "PSBB" policyfurther strengthens the negative influence of managerial ownership and strengthens the positive effect of bonuscompensation on earnings management practices.

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