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Devie Devie
Universitas Kristen Petra
Economics, Econometrics & Finance

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PENGARUH ENTREPRENEURIAL ORIENTATION TERHADAP FINANCIAL PERFORMANCE MELALUI ORGANIZATIONAL LEARNING DAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR DI SURABAYA DAN SIDOARJO Jessica Wijaya; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the affect of entrepreneurial orientation, organizational learning and competitive advantage to the financial performance of go public manufacturing companies in Surabaya and Sidoarjo. The number of samples in this study were 30 go public manufacturing companies in Surabaya and Sidoarjo. Data obtained from the company samples were processed by using SmartPLS 2.0., in order to obtain the results that showed that there was a positive and significant affect of entrepreneurial orientation to financial performance and a positive and insignificant affect of organizational learning and competitive advantage to financial performance.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN DENGAN VARIABLE PENGHUBUNG KEPUASAN KARYAWAN DAN KUALIATAS LAYANAN PADA SEKTOR PERBANKAN DI SURABAYA Lilianti Chiasidy; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The purpose of this study was to know whether there was significant affect of Leadership Style towards Financial Performance through Employee’s Satisfaction and Service Quality as intervening variables in banking corporate in Surabaya. The sample used in this study was banking corporate listed on Bursa Efek Indonesia (BEI) that generate profit in the last 3 years. Data analysis used Partial Least Square method with 600 respondents from 30 selected banks in Surabaya. This Study showed that there was a positive relationship of Leadership Style to Employee’s Satisfaction, Leadership Style to Service Quality, Employee’s Satisfaction to Financial Performance, Leadership Style to Financial Performance and Employee’s Satisfaction to Service Quality. And Negative relationship of Service Quality to Financial Performance.
Pengaruh Executive Incentives terhadap Bankruptcy Risk melalui Earning Management sebagai Variabel Intervening pada Perusahaan yang Terdaftar dalam Saham Indeks Kompas 100 di Bursa Efek Indonesia Shella Angelina; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Research that linking the affect of Executive Incentives (EI) and Earning Management (EM) showedthe impact of the company Bankruptcy Risk (BR). Among them were the researches of Bergstresserand Philippon (2006) Jouber and Fakhfakh (2013), Yang, Lai and Tan (2008), Mahama (2015) WeiTing (2009). On the other hand, the provision of Executive Incentive (EI) would likely decrease thevalue of Bankruptcy Risk (BR).This study used a sample ranging from 2012 to 2014, of 32 companies using by controlvariables of executive incentives, earnings management, and bankruptcy risk. The data processed byusing Smart PLS. This study was able to prove the existence of a positive relationship betweenexecutive incentives and earning management, positive relationship between earning managementand bankruptcy risk, and negative association between executive incentives and bankruptcy risk.
Pengaruh Competition Intensity terhadap Bankruptcy Risk melalui Earning Management Sebagai Variabel Intervening pada Perusahaan Manufkatur di Surabaya dan Sidoarjo Irine Virginia Soetanto; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This thesis aimed to know the significant direct affect of competition intensity to earnings management, earnings management to bankruptcy risk, and competition intensity to bankruptcy risk in manufacturing companies in Surabaya and Sidoarjo. This study also used to know a significant indirect affect of competition intensity on bangkruptcy risk through earnings management as intervening variables. The result indicated a positive and significant relationship of competition intensity to earnings management, earnings management to bankruptcy risk, and competition intensity to bankruptcy risk. Yet earnings management was inadequate to become as variable intermediary between competition intensity with bankruptcy risk because of the direct relationship between competition intensity with bankruptcy risk gave greater influence than through earnings management.
PENGARUH COMPETITION INTENSITY TERHADAP EARNINGS MANAGEMENT MELALUI EXECUTIVE COMPENSATION SEBAGAI VARIABEL INTERVENING PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA DI SURABAYA DAN SIDOARJO Friszha Prawindah Wardhany; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The Affect Of Competition Intensity On Earnings Management Through Executive Compensation As Intervening Variable in Manufacturing Industry Listed In Bursa Efek Indonesia in Surabaya and Sidoarjo. This study aimed to examine the direct and significant affect of competition intensity to earnings management through executive compensation in manufacturing industry listed in Bursa Efek Indonesia in Surabaya and Sidoarjo. This study used quantitative approach, and the data obtained through the distribution of questionnaires and used ratio financial statement analysis in go public manufacturing firms in Surabaya and Sidoarjo and processed by using SmartPLS software. This study showed that there was positive and significant relationship of competition intensity to executive compensation, competition intensity to earnings management,and there was negative and significant relationship of executive compensation to earnings management manufacturing industry listed in Bursa Efek Indonesia in Surabaya and Sidoarjo. Executive compensation became the intervening variables between competition intensity and earnings management.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE DENGAN VARIABEL INTERVENING EMPLOYEE SATISFACTION DAN CUSTOMER SATISFACTION PADA SEKTOR PERBANKAN DI SURABAYA Novitasari Purwanto; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The purpose of this study was to know whether there was significant affect ofLeadership Style towards Financial Performance with Employee’s Satisfaction andCustomer’s satisfaction as intervening variables in banking corporate in Surabaya.Employee’s Satisfaction and Customer’s Satisfaction were used as an interveningvariables to see the affect of Leadership Style to Financial Performance. The sampleused in this study was banking corporates listing in Bursa Efek Indonesia (BEI) thatgenerate profit in the last 3 years. The data analysis used Partial Least Squaremethod with 600 respondents from 30 selected banks in Surabaya. The result of thisstudy showed that Leadership Style had positive affect on Financial Performance.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI CUSTOMER SATISFACTION DAN SERVICE QUALITY PADA PERUSAHAAN ASURANSI JIWA DI SURABAYA Veronica Lavenia Irawan; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant affect of Leadership Style to Service Quality, Leadership Style to Financial Performance, Service Quality to Financial Performance, Service Quality to Customer’s Satisfaction and Customer’s Satisfaction to Financial Performance on life insurance firms in Surabaya. The samples used in this study was 30 life insurance firms in Surabaya listed on Book Directories of Insurance Otoritas Jasa Keuangan 2014, with each of 10 employees and 10 customers in each firm. The data analysis technique used in this research was SmartPLS software.This study showed that there was positive and significant relationship of Leadership Style to Service Quality, Leadership Style to Financial Performance, Service Quality to Financial Performance, Service Quality to Customer’s Satisfaction and Customer’s Satisfaction to Financial Performance on life insurance firms in Surabaya.
Pengaruh Earnings Management terhadap Firms Value melalui Bankruptcy Risk sebagai Intervening Variabel pada Perusahaan yang terdaftar dalam Indeks Kompas 100 di Bursa Efek Indonesia Marissa Angeliqna; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant affect of earnings management to firms value, earnings management to bankruptcy risk and bankruptcy risk to firms value. The sample of this study was 43 companies listed in Kompas 100 Index in Indonesia Stock Exchange.This study used a quantitative approach, and the data were obtained from company’s financial statement. The data then processed by using smartPLS software. This study showed that there was negative and significant relationship of earnings management to firms value, positive and significant relationship between earnings management to bankruptcy risk and negative and significant relationship between bankruptcy risk to firms value.
PENGARUH LEADERSHIP STYLE TERHADAP FINANCIAL PERFORMANCE MELALUI INNOVATION DAN CUSTOMER LOYALTY PADA SEKTOR RETAIL DI SURABAYA Denanda Natalia Lestari; Devie Devie
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the direct and significant affect of leadership style to innovation, innovation to customer loyalty, customer loyalty ro financial performance, innovation to financial performance , and leadership style to financial performance on retail firms in Surabaya. This study also aimed to examine the indirect and significant affect of leadership style to financial performance through innovation and customer loyalty. This study used quantitative approach, and the data obtained by distributing questioner and financial report to retail firms in Surabaya. The sample used in this study was 18 retail firms in Surabaya listed in BEI 2012-2014, with each 10 employess and 10 customers of each firm. The data obtained processed by using smartPLS software.The result showed that there was positive and significant relationship of leadership style to innovation, innovation to customer loyalty, customer loyalty to financial performance, and leadership style to financial performance, but negative and significant relationship of innovation to financial performance on retail firms in Surabaya. Innovation and customer loyalty became as the intervening variables to leadership style and financial performance because the direct relationship between leadership style and financial performance gave larger affect than through innovation and customer loyalty.
Pengaruh Executive Incentive terhadap Firm Value melalui Earning Management sebagai Variabel Intervening pada Perusahaan yang Terdaftar dalam Saham Indeks Kompas 100 di Bursa Efek Indonesia Periode 2010-2014 Sieny Lauw; 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 executive incentive to earning management, earning management to firm value, and executive incentive to firm value. This study also examine the indirect and significant relationship of executive incentive to firm value through earning management as intervening variable. The sample of this study was 32 companies listed in Kompas 100 Index in Indonesia Stock ExchangeThis study used a quantitative approach, and the data were obtained from company’s financial statement of 2010-2014. The data then processed by using smartPLS software. This study showed that there was positive and significant relationship of executive incentive and earning management, negative and significant relationship of earning management and firm value, and negative and significant relationship of executive incentive and firm value.
Co-Authors Denanda Natalia Lestari Friszha Prawindah Wardhany Irine Virginia Soetanto Jessica Wijaya Lilianti Chiasidy Marissa Angeliqna Novitasari Purwanto Shella Angelina Sieny Lauw Veronica Lavenia Irawan