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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia International Journal of Application on Economics and Business
Felizia Arni Rudiawarni
Universitas Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The relationship between organizational precursors and employee creativity during COVID-19 pandemic: An examination of the psychological safety mediation effect May, Amy Yeo Chu; Min, Tan Xuen; Rudiawarni, Felizia Arni
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i2.18960

Abstract

The study aims to examine the mediating effect of psychological safety on the relationship between organizational antecedents (corporate social responsibility or CSR, transformational leadership style, and perceived organizational support) and employee creativity. This study lends its support to the mediating effect of psychological safety to inspect the underlying reasons that motivate employees to be more creative. The study employed a positivist approach based on 220 respondents. Data was collected through an online open-ended questionnaire using a convenient sampling technique. The collected data were further analyzed using partial least square structural equation modeling. The key findings reveal that the four domains of CSR (legal, philanthropy, economic and ethical), transformational leadership style, and perceived organizational contribute to creating a climate of psychological safety among employees. This climate, in turn, mediates the relationship between these organizational factors and employee creativity. This study highlights the importance of psychological safety as a mediator that motivates employees to be more creative. The results also underscore the need for organizational leaders to review CSR policies, leadership styles, and the support provided to employees to foster psychological safety and, consequently, stimulate employee creativity.
APAKAH CORPORATE GOVERNANCE DAN FINANCIAL PERFORMANCE DAPAT MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE? Natalie, Vanessa; Eriandani, Rizky; Rudiawarni, Felizia Arni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.324

Abstract

This study aims to examine the effect of CSR on Firm Value (FV) and analyze whether Good Corporate Governance (GCG) and Financial Performance can strengthen or weaken this influence. This study uses data on non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019–2021 with a total sample of 1048 firm years. Data analysis using multiple linear regression. CSR measurement using content analysis. Firm Value is measured using Stock Return. GCG is measured using Board Size (BS), Board Independence (B-IND), Family Ownership (FMO), and Largest Ownership (L-OWN). Financial Performance proxies use Return on Assets (ROA) and Net Profit Margin (NPM). Empirical results show that CSR has a positive effect on Firm Value. Financial Performance (ROA) weakens the relationship between CSR and FV. However, GCG is unable to moderate the relationship between CSR and FV. This research confirms that CSR activities are essential to increase firm value and business sustainability.
THE ADOPTION OF GOOD CORPORATE GOVERNANCE PRINCIPLES HEIGHTEN MOMENTUM ON EMPLOYEE COMMITMENT May1, Amy Yeo Chu; Qi, Ngo Jia; Rudiawarni, Felizia Arni
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1441-1456

Abstract

Literature has unfolded that employee commitment has proven to be of great influence on workplace performance and productivity. This study therefore aims to investigate if corporate governance principles affect the employee commitment with corporate reputation and organisational trust mediating the dual relationship. A positivist approach using survey method was employed to collect data from employees working in Malaysian companies. A total of 230 sample were analysed using SPSS and Smart PLS. The results show a positive relationship between corporate governance principles and employee commitment as well as corporate reputation. Corporate governance also had a significant effect on organisation trust which in turn leads to employee commitment. The mediating effect of both corporate reputation and organisational trust had strengthened the relationship between the two constructs. upending the wave of employee commitment in human resource research, these findings implied that governance concepts such as fairness, accountability, responsibility, and transparency had positive impact on employee commitment as well. Future research to close the gap also has been highlighted.
Co-Authors . Melya Aurelia C.C. Sutanto Evelyn Setjoadi Fransisca Fortunata Gunawan Ikhsan Yudha Asmara, Ikhsan Yudha Jeffry Winarto Yaputro May, Amy Yeo Chu May1, Amy Yeo Chu Min, Tan Xuen Natalie, Vanessa Pricillia Stefani Wijaya Qi, Ngo Jia Rizky Eriandani Senny Harindahyani Stephanus Wisnu Pradhana Sujoko Efferin Wibiksono, Rosalia Anita Wibiksono, Rosalia Anita widyasari, Permata ayu