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Devie Devie Devie
Universitas Kristen Petra
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PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Hendri Kwistianus; Devie Devie Devie
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

        This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP COMPETITIVE ADVANTAGE DENGAN STUDENT ENGAGEMENT DAN UNIVERSITY CULTURE SEBAGAI VARIABEL INTERVENING Estefan Junaydi Wicaksono; Devie Devie Devie
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

            The purpose of this study was to know the affect of Transformational Leadership on Competitive Advantage through University Culture and Student Engagement as the intervening variables on private universities in Surabaya. In this study primary data were used by using questionnaire distributed into 6 private universities in Surabaya. This study used path modeling analysis technique with PLS tools. The result showed that there were positive and significant affect of Transformational Leadership on Competitive Advantage, Transformational Leadership on University Culture, Transformational Leadership on Student Engagement, University Culture on Competitive Advantage, and also Student Engagement on Competitive Advantage on private universities in Surabaya.
Pengaruh Entrepreneurial Orientation Terhadap Financial Performance Melalui Supply Chain Integration dan Customer Satisfaction sebagai Variabel Intervening Pada Perusahaan Publik Sektor Manufaktur Di Surabaya Dan Sidoarjo Vivi - Effendy; Devie Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the significantly direct and positive affect of entrepreneurial orientation to supply chain integration, entrepreneurial orientation to customer's satisfaction, supply chain integration to financial performance, customer's satisfaction to financial performance on go public manufacturing firms in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaires and used ratio financial statement analysis to go public manufacturing firms in Surabaya and Sidoarjo processed by using SmartPLS software. This study showed that there was a positive and significant relationship of entrepreneurial orientation to supply chain integration, entrepreneurial orientation to customer's satisfaction, entrepreneurial orientation to financial performance, supply chain integration to financial performance, customer's satisfaction to financial performance, and supply chain integration to customer's satisfaction on go public manufacturing firms in Surabaya and Sidoarjo. Supply chain integration and customer's satisfaction became the intervening variables to entrepreneurial orientation and financial performance.
PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP FIRM VALUE MELALUI DIVIDEND POLICY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Mozes Adiguna Setiyono; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to investigate the affect of institutional ownership to firm value through dividend policy as intervening variable on companies which listed in Indonesia Stock Exchange during 2013-2015. Institutional ownership was measured by percentage of shares owned by institutions. Dividend policy was measured by dividend payout ratio. Firm value was measured by Tobin’s Q. The sample of this research consisted of 100 companies that listed in Indonesia Stock Exchange between the periods of 2013-2015.Data analysis technique used in this study was partial least square to describe the relationship between the variables. The data were processed by using WarpPLS 5.0. The results showed that institutional ownership and dividend policy had positive and significant relationship on firm value of company listed in Indonesia Stock Exchange. The institutional ownership also affected positively and significantly the dividend policy.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE DENGAN SUPPLY CHAIN INTEGRATION DAN ORGANIZATIONAL LEARNING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKUR DI SURABAYA DAN SIDOARJO Adrian - Kurniawan; Devie Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the affect of transformational leadership to financial performance by using supply chain integration and organizational learning as intervening variables on manufacturing firms in Surabaya and Sidoarjo. The sample used in this study was manufacturing firms in Surabaya and Sidoarjo listed on Bursa Efek Indonesia (BEI) which generate profit in the last 5 years. Partial Least Square method used to analyze the data of 300 respondents from 30 manufacturing firms in Surabaya and Sidoarjo. The result of this study showed that transformational leadership had positive and significant affect on supply chain integration and organizational learning, organizational learning had positive and significant affect on financial erformance, and transforamtional leadership and supply chain integration had positive affect on financial performance, but not significant
PENGARUH ORGANIZATIONAL CULTURE TERHADAP FINANCIAL PERFORMANCE MELALUI LEARNING ORGANIZATION SEBAGAI VARIABEL MEDIASI Lidea Rofianti; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study is to examine the effect of organizational culture on financial performance through learning organization as intervening variable. Besides that, this study examined the indirect effect of organizational culture on financial performance through learning organization as intervening variable. In this study, 33 manufacturing companies located in Surabaya and surrounding areas were chosen to be sample of the study. Data were collected from distribution of questionnaires and analyzed by using WarpPLS software version 5.0.The result showed that organizational culture has a significant positive impact on financial performance, organizational culture has a significant positive impact on learning organization, and learning organization has a significant positive impact on financial performance. The learning organization was the intervening variable of organizational culture on financial performance.
PENGARUH CEO DUALITY TERHADAP FIRM VALUE DAN EARNINGS QUALITY SEBAGAI VARIABLE INTERVENING Davin Wijaya; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to know the direct and significant influence between CEO Duality variable to firm value and earnings quality as intervening variable. The sample used in this research was 43 LQ 45 Companies listed in Indonesia Stock Exchange starting from 2013-2015. The data processed by using smart PLS2 software.The result of the research found negative influence of CEO duality to firm value, negative influence of CEO duality to earnings quality, and positive influence of earnings quality to firm value.
Pengaruh Market Competition Intensities terhadap Earning Persistence melalui Earning Management sebagai variabel intervening di Indonesia pada perusahaan yang terdaftar di LQ 45 dalam Bursa Efek Indonesia (BEI) Priskilla Dian Marlianti; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the influence of market competition intensities to earning persistence through earning management as an intervening variable. Market competition intensities measured by usingHHI index, earning management measured by using discretionary accruals, and earning persistence measured by using ROE. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2012 to 2015 with a total sample of 45 firm years.The results of this research indicated a positive and significant relationship of Market Competition Intensities to Earning Persistence, Market Competition Intensities to Earning Management, Earning Management to Earning Persistence.
PENGARUH BOARD STRUCTURE TERHADAP FINANCIAL PERFORMANCE MELALUI VOLUNTARY DISCLOSURE DAN EARNINGS MANAGEMENT Amanda Kurniawans; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The effect of board structure (board independence and board size) on financial performance had been studied in the past. However, there were only few studies about the impact of board structure on financial performance through voluntary disclosure and earnings management. The aim of this research was to examine the effect of board structure on financial performance through voluntary disclosure and earnings management.          This study was conducted on LQ45 firms between the period of 2011 to 2015 with total sample of 40 firms. The result showed that board independence had a significant positive impact on financial performance. It was also found that voluntary disclosure and earnings management were unable to mediate the effect of board on financial performance.
PENGARUH MANAGEMENT CONTROL SYSTEMS TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN MELALUI ORGANIZATIONAL CULTURE Manuelita Nadia Isabell; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research study aimed to examine the affect of Management Control Systems in Financial Performance of registered manufacturing companies in Surabaya and its surroundings. This research used an intervening variable, Organizational Culture, which was hypothesized to strengthen the influence of Management Control Systems in the company's Financial Performance. Researchers used judgmental-purposive sampling technique as the basis for determining samples of the research. This research tested the samples of 33 registered manufacturing companies in Surabaya and its surroundings, covering 8 opened manufacturing companies (Tbk.) and 25 closed manufacturing companies (Non Tbk.) The research data processing was conducted using SmartPLS software. Management Control Systems was measured using four dimensions or indicators defined by Simons. Organizational Culture was measured using four dimensions or indicators defined by Cameron and Quinn. Financial Performance was measured using six financial indicators, namely Return on Assets (ROA), Return on Equity (ROE), Sales Growth, Profitability, Profit growth, and Market Growth. The results of research study indicated there was a positive and significant affect of Management Control Systems in the company's Financial Performance, a positive and significant affect of Management Control Systems in company’s Organizational Culture, and a positive and significant affect of Organizational Culture in the company's Financial Performance. The results of research study also indicated there was a positive and significant affect of Organizational Culture as an intervening variable which strengthened the affect of Management Control Systems in the company’s Financial Performance, although its influence as an intervening variable was found to be rather weak.
Co-Authors Adella Diastari Adrian - Kurniawan Amanda Kurniawans Andreas Christian Hartanto Angeline Feliciana Cythia Anneke Kusuma Dewi Clarissa Tanzi Davin Wijaya Ellya Oktavia Setiawan Ervina Tjoandy Estefan Junaydi Wicaksono Estrella Febyani Gherallzic Patrickara Sidupa Hendri Kwistianus Ivana Chrestella Lidea Rofianti Manuelita Nadia Isabell Marcellina Hariyanto Michellie - Devinsen Mozes Adiguna Setiyono Oey Novita Wijaya Priskilla Dian Marlianti Selvi Oktavani Vivi - Effendy