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Devie Devie Devie
Universitas Kristen Petra
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Pengaruh Transformational Leadership Terhadap Financial Performance Dengan Supply Chain Integration dan Competitive Advantage sebagai Variabel Intervening Pada Perusahaan Publik Sektor Manufaktur Di Surabaya Dan Sidoarjo Michellie - Devinsen; 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 transformational leadership to competitive advantage, transformational leadership to supply chain integration supply chain integration to financial performance, competitive advantage 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 processed by using SmartPLS software. This study showed that there was a positive and significant relationship of transformational leadership to financial performance, transformational leadership to supply chain integration, transformational leadership to comeptitive advantage, supply chain integration to competitive advantage, supply chain integration to financial performance and competitive advantage to financial performance on go public manufacturing firms in Surabaya and Sidoarjo. Supply chain integration and competitive advantage became the intervening variables to transformational leadership and financial performance.
Pengaruh Earnings Quality terhadap Firm Value dengan Financial Performance sebagai variabel intervening pada perusahaan yang terdaftar pada perusahaan LQ 45 Anneke Kusuma Dewi; 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 earnings quality to firm value through financial performance as an intervening variable. Earnings quality measured by using smoothness, firm value measured by using Tobin’s Q and financial performance measured by using ROA. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2013 to 2015 with a total sample of 44 firm years.The results of this research indicated a positive influence of earnings quality to financial performance. Earnings quality had a positive influence to firm value. Financial performance had a positive influence to firm value.
Pengaruh Corporate Governance Terhadap Financial Performance Dengan Earning Management Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di LQ45 Angeline Feliciana Cythia; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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The purposes of this research is to analyze  the impact of corporate governance to financial performance with earnings management as intervening variable. The data analysis technique used was Partial Least Square (PLS)  with the calculation process assisted by SmartPLS software application program to process the data from Annual report. The results showed there were positive and significant influence of corporate governance towards financial performance, negative and siginificant of corporate governance towards earnings management and earnings management towards financial performance, and also there is no indirect influence of corporate governance towards financial performance through earnings management. 
Pengaruh Kepemilikan Manajerial terhadap Firm Performance melalui Dividend Policy sebagai Variabel Intervening di Indonesia pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia (BEI) Adella Diastari; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to prove the effect of managerial ownership on firm performance and dividend policy, also the effect of managerial ownership on firm performance through dividend policy as an intervening variable. This study conducted on all sector of Indonesian listing companies that has done their Initial Public Offering at 2010 the latest, excluding financial sector. Final sample was made from 425 firm years. Managerial ownership was measured by percentage of managerial ownership, dividend policy was measured by dividend yield and dividend payout. On the other hand, firm performance was measured by both market method and accounting method, by using Tobin’s Q, ROA, and ROE.The final result shows that managerial ownership had a significant and negative influence towards both firm performance and dividend policy. But, dividend policy had a significant and positive influence on firm performance. While for managerial ownership by using dividend policy as intervening variable on firm performance had significant and negative influence. The result shows that managerial ownership was not suitable to be used in Indonesia to reduce agency problem and also not suitable to be applied based on the stewardship theory.
PENGARUH KEMAMPUAN PEMBELAJARAN ORGANISASI TERHADAP KINERJA KEUANGAN MELALUI INOVASI PRODUK SEBAGAI VARIABEL MEDIASI Ivana Chrestella; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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           This study aimed to know the impact of organizational learning capability on financial performance through product innovation. This research used 33 manufacturing companies (PT) in Surabaya and its surrounding areas as samples. The data then processed by using SmartPLS software version 3.0. Organizational learning capability measured by using five key dimensions: experimentation, risk-taking, interaction with the external environment, dialogue, and participative decision-making. The company's financial performance measured by using six indicators: ROA, ROE, sales growth, profitability, profit growth, and market share. Product innovation measured by using two main dimensions: effectiveness and efficiency of innovation. The result of this research implied that organizational learning capability had positive and significant affect to financial performance and product innovation, product innovation also had positive and significant affect to financial performance, and product innovation could be an intervening variable between organizational learning capability and financial performance. 
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI EMPLOYEE SATISFACTION SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI SURABAYA Oey Novita Wijaya; 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 examine the affect of transformational leadership on financial performance with employee’s satisfaction as  intervening variable. The samples and data used in this study were obtained from 300 employees in 35 banking companies in Surabaya by using questionnaire and banking company’s financial statements of 2011-2013. The method of data processing was done by using descriptive analysis and partial least square method (PLS).The result showed that transformational leadership gave positive and significant influence on employee satisfaction; transformational leadership gave positive and significant influence on the financial performance; employee satisfaction gave positive and significant influence on the financial perfomance, and there was no direct influence of transformational leadership on the financial performance through employee satisfaction as the intervening variable.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KEUANGAN DENGAN PEMBELAJARAN ORGANISASI SEBAGAI VARIABEL MEDIASI Ellya Oktavia Setiawan; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the influence of management control system towards financial performance with organizational learning as intervening variable in the registered manufacturing companies located in Surabaya and its surroundings. This study used qualitative approach, obtained from distribution of questionnaires to 33 registered manufacturing companies in Surabaya and sorrounding areas. The data processed by Smart PLS software version 3.0. The result showed positive and significant influence of management control system towards financial performance, positive and significant influence of management control system towards organizational learning, positive and significant influence of organizational learning towards financial performance. Besides, organizational learning proven as mediating variable of management control system towards financial performance.
Pengaruh Earnings Management terhadap Firm Value melalui Financial Performance sebagai variabel intervening pada perusahaan yang terdaftar di LQ 45 Selvi Oktavani; 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 earnings management to firm value through financial performance as an intervening variable. Earnings management measured by using discretionary accruals, firm value measured by using Tobin’s Q and financial performance measured by using ROA. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2012 to 2015 with a total sample of 48 firm years.The results of this research indicated a negative and significant influence of earnings management to financial performance. Earnings management had a negative and significant influence to firm value. Financial performance had a positive and significant influence to firm value.
Pengaruh Entrepreneurial Orientation terhadap Financial Performance melalui Competitive Advantage dan Job Satisfaction sebagai Variabel Intervening pada Perusahaan Publik Sektor Manufaktur di Surabaya dan Sidoarjo Marcellina Hariyanto; 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 direct and significant affect of entrepreneurial orientation to competitive advantage, entrepreneurial orientation to job satisfaction, competitive advantage to financial performance, job 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 questionnaire 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 competitive advantage, entrepreneurial orientation to job satisfaction, entrepreneurial orientation to financial performance, competitive advantage to financial performance, job satisfaction to financial performance, and job satisfaction to competitive advantage on go public manufacturing firms in Surabaya and Sidoarjo. competitive advantage and job satisfaction became the intervening variables to entrepreneurial orientation and financial performance.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Ervina Tjoandy; Devie Devie Devie
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The prosperity of shareholders is optimally achieved through an increase in the value of the company. The aims of this study was to examine the direct influence of managerial ownership on dividend policy and firm value. In addition, this study also aimed to examine the indirect influence of the managerial ownership on firm value by using dividend policy as a mediating variable. The sample constituted of 41 manufacture companies listed in Indonesia Stock Exchange during the period of 2012- 2015. The data was collected from annual reports and then analyzed by using WarpPLS version 5.0 software.The statistical result stated that managerial ownership had positive significant influence on firm value, managerial ownership had positive significant influence on dividend policy and dividend policy had positive significant influence on firm value
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