Devie Devie Devie
Universitas Kristen Petra

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ANALISA PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP FINANCIAL PERFORMANCE MELALUI CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN PERBANKAN DI SURABAYA Clarissa Tanzi; 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 is to determine whether there are significant implementation of Transformational leadership towards financial performance through customer satisfaction and customer loyalty as intervening variable in banking corporate at Surabaya. The sample used in this study are banking corporate listing on Bursa Efek Indonesia(BEI). Data analysis using Partial Least Square method on 600 respondents from 35 selected banks in Surabaya. The result of this study demonstrate that transformational leadership has positive effect on financial performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE DENGAN MANAGEMENT CONTROL SYSTEM SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI SURABAYA DAN SEKITARNYA Andreas Christian Hartanto; 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 was conducted to find out the influence of corporate governance to financial performance through management control system as intervening variable in the manufacturing company located at Surabaya and the surrounding areas. This study used a qualitative approach, which means the data obtained from respondent at the company filling the questionnaire. The data were obtained from 33 manufacturing company located at Surabaya and the surrounding areas and processed by using SmartPLS software version 3.0. The result showed that there was positive and significant influence of corporate governance toward financial performance and management control system. Management control system had positive and significant influence towards financial performance, and the result also showed that management control system could mediate the affect of corporate governance towards financial performance, but the direct affect showed stronger result than the indirect effectso it meant that the indirect affect was not strong enough.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN MELALUI MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING DI INDONESIA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Estrella Febyani; Devie Devie Devie
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to examine the effect of managerial ownership on firm value with earning management as intervening variable (the study  of the companies listed on the Indonesia Stock Exchange in 2011-2015). The population in this study are all  go public’s companies that issued annual report and listed on Indonesia Stock Exchange in 2012 until 2014. Sampling technique used to take the sample in this study is non-profitability sampling. The type of sampling used in this study is purposive sampling that the determination of the sample considering certain criteria that have been determined against the object of research in accordance with the purpose of the study. Data analysis tool used in this research is descriptive analysis and multiple regression analysis. The result of this research are: (1) managerial ownership have significant effect to firm value, (2) managerial ownership have significant effect to earnings management, and (3) earnings management have significant effect to company value.
PENGARUH PRODUCT MARKET COMPETITION TERHADAP FIRM VALUE MELALUI EXECUTIVE INCENTIVE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR NONMIGAS YANG TERDAFTAR PADA BURSA EFEK INDONESIA Gherallzic Patrickara Sidupa; 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 direct and significant affect of product market competition to executive incentive, product market competition to firm value, and executive incentive to firm value in nonmigas manufacturing companies in Indonesian Stock Exchange. This study also examine the indirect and significant relationship of product market competition to firm value through executive incentive as intervening variable in nonmigas manufacturing companies in Indonesian Stock Exchange. This study used a quantitative approach, and the data were obtained from financial reporting of companies listed in Indonesian Stock Exchange between 2011-2015 and processed by using smartPLS software. This study showed that there was positive and significant relationship of product market competition to firm value, and negative and significant product market competition to executive incentive; and executive incentive to firm value. But, executive incentive was inadequate to become as intervening variable between product market competition and firm value because the direct relationship between product market competition and firm value gave greater affect than if it was through executive incentive.