Articles

Found 56 Documents
Search
Journal : Business Accounting Review

Pengaruh Board Structure terhadap Firm Performance melalui Intellectual Capital Pada Perusahaan Sektor Barang Konsumsi, Perdagangan, Jasa dan Investasi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hartono, Gabriella Karuniajaya; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.523 KB)

Abstract

This study aimed to examine the relationship of board structure towards firm performance with intellectual capital as an intervening variable. The sample used in this study comprised of corporations within consumer goods sector (cigarette, pharmacy, cosmetic, household necessities, household-appliance, food and beverages sub-sectors) trade, service, and investment sectors (whole-sale and retail sub-sectors) listed in Indonesia Stock Exchange (IDX) during 2010 to 2015. The data collected from the 2010-2015 annual reports with a total of 295 observed reports. The data is analyzed by using WarpPLS 5.0 to describe the relationship among the variables. Board structure was measured from board size, board composition, and board meeting, intellectual capital was measured using value added intellectual capital, and the last return on asset was used as a measurement for firm performance. The results showed that there was significant influence of board structure towards intellectual capital, board structure towards firm performance and intellectual capital towards firm performance.
PENGARUH ORGANIZATIONAL LEARNING CAPABILITY TERHADAP INTELLECTUAL CAPITAL MELALUI ERP IMPLEMENTATION SEBAGAI VARIABEL MEDIASI Hendrawan, Dio Adi; Adiasih, Priskila; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the impact of organizational learning capability to intellectual capital through ERP implementation as a mediating variable in companies that have implemented ERP system in Indonesia. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system. Data analysis techniques used in this study is partial least square to describe the relationship between variables. Data processing using WarpPLS 5.0. The results showed that organizational learning capability with ERP implementation have a positive and significant effect on intellectual capital in companies that implement ERP system in Indonesia.
PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURES MELALUI EMPLOYEE ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Sasmita, David; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.525 KB)

Abstract

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.
PENGARUH OWNERSHIP STRUCTURE DAN VOLUNTARY DISCLOSURE IN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2011-2016) Funome, Lydia Natalia; Hatane, Saarce Elsye
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the direct and significant influence of ownership structure and voluntary disclosure in corporate governance to financial distress. The samples used in this research were 39 mining companies listed in Indonesia Stock Exchange starting from 2011-2016. The data processed used WarpPLS software version 5.0.The result of the research found the negative affect of ownership structure on financial distress, the posotive affect of ownership structure on voluntary disclosure in corporate governance, the negative affect of voluntary disclosure in corporate governance on financial distress and the voluntary disclosure in corporate governance failed to mediate the influence of the ownership structure on financial distress.
PENGARUH OWNERSHIP STRUCTURE DAN FIRM SIZE TERHADAP CASH CONVERSION Gunawan, Felicitas Fanny; Hatane, Saarce Elsye
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the direct influence of  Ownership Structure and Firm Size on Cash Conversion Cycle. The sample constituted of 128 manufacture companies listed in Indonesia Stock Exchange during the period of 2011-2016. The data were collected from annual reports, and then analyzed by using GRETL software.The finding revealed that there is negative  impact of Firm Size coefficient on Cash Conversion Cycle. However this study fails to find the impact of Ownership Structure on Cash Conversion Cycle 
ANALISA PENGARUH ACCOUNTING INFORMATION SYSTEM TERHADAP COMPETITIVE ADVANTAGE MELALUI KNOWLEDGE MANAGEMENT PADA INDUSTRI PERHOTELAN DI SURABAYA Widiharta, Arie; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.076 KB)

Abstract

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. 
PENGARUH BOARD STRUCTURE DAN OWNERSHIP STRUCTURE TERHADAP MARKET CAPITALIZATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Fifi, Fifi Fifi; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.777 KB)

Abstract

This research aimed to know the direct influence of Board structure and ownership structure on Market capitalization. In addition, this research also aimed to know the indirect affect of board structure and ownership structure on market capitalization through intellectual capital disclosure as a mediating variable. The sample used in the research consisted of 72 manufacturing companies listed on the Indonesia Stock Exchange with observation years during 2010-2015. Data processed by WarpPLS software version 5.0.            The result showed that there was a positive influence of board structure on intellectual capital disclosure, negative influence of ownership structure on intellectual capital disclosure, positive influence of board structure on market capitalization, no significant influence of ownership structure on market capitalization and positive influence of intellectual capital disclosure on market capitalization. In addition, the research also found that intellectual capital disclosure successfully mediated the influence of board structure on market capitalization, and intellectual capital disclosure failed to become a mediating variable towards the influence of  ownership structure to market capitalization.
Pengaruh Corporate Governance terhadap Financial Distress Ningrum, Alifia; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.785 KB)

Abstract

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.
PENGARUH SIKLUS KONVERSI KAS DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Sindhu, Liliana Megawati; Hatane, Saarce Elsye
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examined the direct influence of Cash Conversion Cycle and Ownership Structure on Firm Value. The sample constituted of 116 manufacture companies listed in Indonesia Stock Exchange during the period of 2011-2016. The data were collected from annual reports, and then analyzed by using GRETL software. The result revealed that there was negative influence of cash conversion cycle on firm value, and positive influence of public ownership on firm value. However this study failed to find the influence of managerial ownership and foreign ownership on firm value. 
PENGARUH CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL INTERVENING Shalim, Ricky Wijaya; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.699 KB)

Abstract

This research aimed to examine the affect of corporate governance to earning management with capital structure as an intervening variable. The sample used in this study comprised of corporations within trade and service sectors (whole-sale and retail sub-sectors) in Indonesia Stock Exchange (IDX) during 2010 to 2015. Data needed for this research is gathered from the 2010-2015 annual reports with a total of 115 observed reports. While the data analysis method used SPSS and WarpPLS software.              The results showed that there was a significant negative correlation between the board meeting and board size which was an indicator of corporate governance towards earning management. The result of research also showed that board size had significant negative affect to capital structure, board meeting had significant positive affect to capital structure, and capital structure had significant negative affect on earning management.
Co-Authors Aditya Ferryanto, Aditya Aggrean, Cynthia Alvionita Stifanny Selan, Alvionita Stifanny Amanda Wijaya Anthony, Aloysius Richard Benu, Yohanes Rudolf Christyanto, Shendy Cornelius, Elizabeth Dautrey, Jean Dautrey, Jean-Marc Dewi Rembulan Diah Dharmayanti Eranio Randy, Eranio Febby, Regina Febrina, Livia Ferdian, Gabriele Nia Fifi, Fifi Fifi Fransisca Soetanto, Fransisca Fransisca, Cyndy Funome, Lydia Natalia Gunawan, Felicitas Fanny Hamdani, Yurike Handoyo, Cynthia Priskilla Hartantri, Debora Ratih Hartono, Gabriella Karuniajaya Hatane Semuel Hendrawan, Dio Adi Hervindra, Christoforus Hetharie, Carine Jacqueline Hirawanto, Rafel Romero I, Nadya Gomes Ibrahim, Rina Pricelya Josua Tarigan Kuanda, Elenne Stefanie Laiman, Lisa Layadi, Jordi Lienardi, Abi Kresna Mainake, Mozes Yoshua Bizaliel Mariana, Mariana Mariana Ningrum, Alifia Nugroho, Nathania Ayu Oetomo, Felicia Okhotan, Stifanny Christin Patricia Tanjaya, Patricia Prawira, Handry Adhi Priskila Adiasih Samosir, Todo Tondi Betha Sasmita, David Sastrawati, Waisiyana Setiadi, Kevin Setiawan, Fannie Felita Setyono, Vanesha Gladys Shalim, Ricky Wijaya Silvia Rostianingsih Sindhu, Liliana Megawati Sirapanji Olivia Stephanie Cynthia Djuali, Stephanie Cynthia Stephanie Yunita Nathania, Stephanie Yunita Susanna, Susanna Susanna Teguh, Irene Melina Tungabdi, Yuliana Ung, Joanna Edrea Widiharta, Arie Widyatama, Jevilia Wijaya, Dikky Wijaya, Joanna Elizabeth Wiyogo, Willy Yemima Yulia, Yemima Yoel, Fabiola Yonathan, Brian Edbert Yoseph, Inriani Yuliana, Yuliana Yuliana Zanderet’s, Christina