Yvonne Augustine Sudibyo
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The Roles of Organizational Politics and Procedural Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior SeTin SeTin; Roy Sembel; Yvonne Augustine Sudibyo; Ari Purwanti
Gadjah Mada International Journal of Business Vol 24, No 3 (2022): September-December 2022
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.46605

Abstract

This study investigates the relationship between performance evaluation systems and budget gaming behavior. Specifically, it examines the mediating role of organizational politics and procedural fairness. Data collection was conducted by a questionnaire survey of managers of go-public manufacturing companies in Indonesia. Based on a sample of 128 responses, the partial least squares results indicate that general political behavior, the politics of pay and promotion policies, and procedural fairness significantly mediate the non-financial measures and budget gaming relationship. In contrast, the results indicate that the mediating effects of organizational politics and procedural fairness on the relationship between relative performance measures and budget gaming behavior are generally insignificant. This study supports the goal setting theory and the organizational justice theory, and contributes to the management control system literature by recognizing the importance of performance evaluation systems, the importance of understanding political behavior and the perception of fairness to overcome budget gaming behavior. This study provides assurance that organizations can reduce budget gaming behavior through using non-financial measures or incentives.
EMPLOYEE SATISFACTION MODERATES THE EFFECTS OF GREEN SUPPLY CHAIN MANAGEMENT, LEADERSHIP AND ORGANIZATIONAL CULTURE ON CORPORATE PERFORMANCE Banjarnahor, Erliana; Yvonne Augustine Sudibyo
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.628

Abstract

This research aims to determine if employee satisfaction mitigates the detrimental effects that organizational culture, leadership, and GSCM have on corporate performance. For this purposeful convenience sampling, the research population is an industrial and commercial firm in Indonesia. The primary source of the data used is from surveys that were gathered using Google Forms. The sample for the study consisted of 102 people. The statistical analysis in this study used structural equation modeling using partial least squares. This study expands the GSCM's set of indicators. The study's findings demonstrate that GSCM, leadership, and organizational culture all have an impact on business performance. But only the impact of organizational culture—not the impact of GSCM or leadership—on performance is tempered by employee satisfaction. The study includes ramifications for manufacturing and trading companies, such as the requirement for a strong organizational culture, strong leadership, and the application of a GSCM strategy. The research tools or GSCM indicators are what set this study apart from others. The amount of respondents to the survey is one of this study's shortcomings, hence it is recommended that future research use more samples. Keywords: Organizational culture, leadership, green supply chain management, and employee satisfaction
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN, TATA KELOLA PERUSAHAAN, PROFITABILITAS DAN CODE OF CONDUCT TERHADAP NILAI PERUSAHAAN Watu, Fulgensius Fernando Dadi Watu; Yvonne Augustine Sudibyo
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17653

Abstract

Tujuan dari penelitian ini ialah mencari tahu dari pengaruh corporate social responsibility, Tata kelola perusahaan, Profitabilitas, code of conduct atau kode etik terhadap nilai Perusahaan. Data yang didapatkan ialah dari laporan tahunan perusahaan yang ada pada BEI 2018 - 2020, Metode pengambilan sampel pada penelitian ini menerapkan metode purposive sampling. Hasil yang penulis dapatkan pada penelitian ini ialah bisa dijelaskan kalau tata kelola perusahaan yang diproyeksikan oleh dewan komisaris independen tidak mempunyai dampak terhadap nilai perusahaan, tata kelola perusahaan yang diproyeksikan pada kepemilikan institusional berpengaruh positif signifikan pada nilai perusahaan, tata kelola perusahaan yang diproyeksikan pada komite audit tidak berpengaruh pada nilai perusahaan. Tanggung jawab sosial perusahaan berdampak positif signifikan pada nilai perusahaan, profitabilitas berpengaruh positif dan signifikan dari nilai perusahaan, code of conduct tidak berpengaruh pada nilai perusahaan.
PENGARUH PENGUNGKAPAN AKUNTANSI KARBON, TATA KELOLA PERUSAHAAN, KARAKTERISTIK CEO TERHADAP KINERJA PERUSAHAAN NON-KEUANGAN DAN KEUANGAN Indriyani, Fitri; Yvonne Augustine Sudibyo
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19155

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh carbon Accounting Disclosure, Corporate Governance, Karakteristik CEO terhadap Kinerja Non Finansial dan Finansial pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017 – 2020.