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All Journal Jurnal Manajemen Teknologi Business Accounting Review Binus Business Review Petra International journal of Business Studies (IJBS) Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy Jurnal Akuntansi Kontemporer
Hendri Kwistianus
Accounting Program, Petra Christian University, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Intellectual Capital, Foreign and Female Executives in the Profitability of Indonesia’s Banks Saarce Elsye Hatane; Felicia Prayogo Wibowo; Hendri Kwistianus; Hatane Semuel
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.15-26

Abstract

In order to produce profits for Indonesian banking firms, this study is to investigate the qualities of the board of directors as leaders in business management and their capacity to handle intellectual capital. The observation period was in 2016-2020. The observed characteristic of the board of directors is the role of foreign directors and female directors. The results of the study show that foreign directors reduce Return on Assets. It seems that the domestic boards of banking companies in Indonesia have a better understanding and control of market conditions in Indonesia so that they are able to increase bank profitability. Similarly, female directors who excel at managing asset banks in Indonesia. Managerial banks in Indonesia, on the other hand, are able to manage their intellectual capital to maximize profits, both through asset and equity management. This study contributes to the validation of the upper-echelon theory, which demonstrates the function of top management teams in firm management.
The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange Devie, Devie; Anggono, Nathania Marchella Angelina; Pradana, Vincent Christian Satya; Kwistianus, Hendri
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.97-108

Abstract

The integrity of financial statements is often questioned due to manipulation of accounting data, involving directors, commissioners, audit committees, and company owners. This study empirically demonstrates the impact of corporate governance - through board size, independent commissioners, audit committees, and institutional ownership - on financial statement integrity. Using quan­titative methods, the study involved 37 banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results show that board size, independent commissioner, audit committee, institutional ownership, and leverage do not affect the integrity of financial state­ments, but firm size does.
Does Pricing Strategy Increase the Competitive Advantage of Companies Implementing an ABC System? Devie, Devie; Kwistianus, Hendri; Antonia, Aileen Jessica; Wijaya, Elizabeth; Hatane, Saarce Elsye
Jurnal Manajemen Teknologi Vol. 21 No. 3 (2022)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.4

Abstract

Abstract. This study aims to investigate the extent to which pricing strategy creates an effective competitive advantage for companies implementing an activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing companies in Indonesia that implement ABC systems. This research used the Structural Equation Model with Partial Least Square statistical method. The results of this research indicate that those companies who apply an ABC system are capable of making their pricing strategy more effective and increasing their competitive advantage. The empirical results show that price competition is unavoidable among manufacturing industries. However, implementing an ABC system can increase manufacturing companies' competitive advantage. Thus, the implementation of an ABC System employs pricing strategy as a determinant factor of competitive advantage. This research supports the results of previous studies that also concluded that there is a strong relationship between ABC systems and competitive advantage. In addition, this research found that pricing strategy can improve competitive advantage with implementation of an ABC System.Keywords: Activity-based costing system; competitive advantage; pricing strategy Abstrak. Studi ini bertujuan untuk menginvestigasi sejauh mana Strategi Penetapan Harga mampu menciptakan Keunggulan Bersaing yang efektif bagi perusahaan yang menerapkan Sistem Activity Based Costing dalam kegiatan produksinya. Data dalam penelitian ini didapatkan menggunakan survei berbasis kuesioner dari perusahaan manufaktur di Indonesia yang menerapkan Sistem Activity Based Costing. Penelitian ini akan menggunakan Structural Equation Model (SEM) dengan metode statistic Partial Least Square. Hasil penelitian ini menunjukkan bahwa perusahaan yang menerapkan Sistem Activity Based Costing terbukti mampu membuat Strategi Penetapan Harga perusahaan lebih efektif dan sekaligus berdampak pada peningkatan Keunggulan Bersaing. Hasil empiris menunjukkan bahwa persaingan harga tidak dapat dihindari dalam industri manufaktur. Tetapi, dengan menerapkan Sistem Activity Based Costing, perusahaan manufaktur mampu meningkatkan Keunggulan Bersaing. Sehingga, kehadiran Sistem Activity Based Costing menjadi Strategi Penetapan Harga sebagai penentu Keunggulan Bersaing. Penelitian ini memperkuat hasil penelitian sebelumnya yang juga menyimpulkan bahwa ada hubungan yang kuat antara Sistem Activity Based Costing dan Keunggulan Bersaing. Dalam penelitian ini, juga menemukan kesimpulan bahwa Strategi Penetapan Harga mampu meningkatkan Keunggulan Bersaing melalui implementasi Sistem Activity Based Costing.Kata kunci: Sistem activity based costing; keunggulan bersaing; strategi penetapan harga.
The Substance of Indonesian Women Directors in Creating Value Hatane, Saarce Elsye; Sinaga, Sylvia Natasha; Kwistianus, Hendri; Nguyen, Tristan
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.1.91-104

Abstract

This paper aims to provide insight into the impact of the existence of female directors in the board of directors on firm value by taking into consideration the educational level and tenure of women directors in the governance of Indonesia’s companies. The hypotheses are tested on 177 Indonesian listed companies in the IDX between 2015-2020, manufacturing and retail industries, using the weighted least squares regressions. The evidence conveys that the educational level rather than the simple presence of women directors can increase firm value. Additionally, results reveal that the tenure of women is negatively related to firm value, as it might impair the board's independence. This study explores the potential of women on board through their educational level and tenure in the firms. Future studies may expand to include factors such as family background, reputation, and other personal or professional elements that can enhance women's performance in companies. Few studies have addressed the impact of women across different industries, especially in developing economies. This research contributes by examining the demographic variables of women board members that are still poorly apprehended (i.e. their educational level and tenure) in such a setting.
THE PIVOTAL ROLE OF PERFORMANCE MANAGEMENT SYSTEMS IN MEDIATING ORGANIZATIONAL AGILITY AND PERFORMANCE Kwistianus, Hendri; Iskandar, Vido; Wibowo, Yoel; Devie, Devie
Jurnal Akuntansi Kontemporer Vol. 16 No. 2 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i2.5403

Abstract

Research Purposes. This study aims to investigate the influence of organizational agility on organizational performance in the hospitality industry.Research Methods The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS 4 Software to analyze the relationship between variables. The sampling technique used is non-probability on 105 employees/business owners in the hotel sector with 3-5 stars in Indonesia.Research Results and Findings. The findings show that organization agility does not possess any direct correlation with organization performance among starred hotels in Indonesia. Furthermore, positive and significant correlation from organizational agility to performance can be established through the mediatory of performance management system implementation and supportive organizational culture among the industry. The result of this study generates enticing implications towards hospitality business leaders. 
Co-Authors Albert Susanto Angela Irena Gunawan Anggono, Nathania Marchella Angelina Antoni Darma Antonia, Aileen Jessica Antonia, Aileen Jessica Ariono Santosa Axellino Magaline Chantika Virginia Putri Wellyani Christoforus Diaz Devie Devie Devie Devie Devie Devie Devie Devie Devie Devie, Devie Eden Victoria Felicia Prayogo Wibowo Go Ruth Natasya Olivia Goenadi Hatane Semuel Melissa Wong Nguyen, Tristan Nicholas Sanjaya Pradana, Vincent Christian Satya Saarce Elsye Hatane Sinaga, Sylvia Natasha Velisa Tanaya Vido Iskandar Wijaya, Elizabeth Wijaya, Elizabeth YOEL WIBOWO