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Performance Implications of Environment-Strategy-Governance Misfit Gani, Lindawati; Jermias, Johnny
Gadjah Mada International Journal of Business Vol 11, No 1 (2009): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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This study examines the impacts of matching competitive environment, business strategy, and corporate governance structure on firm performance. We predict that in a dynamic environment, firms pursuing a product differentiation strategy will perform better than firms pursuing a strategy of cost leadership, but the performance differential is affected by the level of board independence and managerial share ownership. In a stable environment, we predict that firms pursuing a strategy of cost leadership will perform better than firms pursuing a product differentiation strategy, and the performance differential is affected by the level of board independence and managerial share ownership. Overall, the results are consistent with the predictions of this study. Board independence and managerial ownership affect the performance differential between product differentiators and cost leaders in a dynamic environment. In a stable environment, however, the results are not statistically significant.

Investigating the Impacts of Customer Satisfaction on Firm Performance Leo, Lianny; Gani, Lindawati; Jermias, Johnny
Gadjah Mada International Journal of Business Vol 11, No 3 (2009): September - December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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The purpose of this study is to investigate the impact of customer satisfaction on firm performance. We argue that a firmâs financial performance will be positively affected by its ability to satisfy its customers. By satisfying its customers, a firm increases its ability to acquire new customers, retain existing customers, and increase customer profitability. Based on sample of firms listed on the Indonesian Stock Exchange, we hypothesize and find that customer satisfaction is positively and significantly related to firm performance in terms of return on assets and market value of equity. These findings are consistent with the view that customer satisfaction is a leading indicator of financial performance.

Investigating the Joint Effects of Strategy, Environment and Control Structure on Performance Gani, Lindawati; Jermias, Johnny
Gadjah Mada International Journal of Business Vol 13, No 3 (2011): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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The purpose of this study is to investigate the effects of misfit between competitive environment, business strategy and control structure on performance. We argue that the misfit between competitive environment, business strategy and control structure has significant negative implications on shareholder value creation associated with firmsâ Joint Venture formation. Based on data of publicly-traded US manufacturing firms that announce a joint venture formation, we found that firms that have perfect fit are valued higher than those with both strategy and structural misfits and also those with structural misfit. Contradictory results were found when comparing firms with perfect fit with those that have strategy misfit. Further analyses indicate that all those strategy misfit firms operate in high entry barriers, where firms can compete effectively using either innovation or cost efficiency strategy due to the fact that they possess resources that are difficult to be imitated by their competitors.Â Â Â Â Â

Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja ., Oktavia; Rossieta, Hilda; Gani, Lindawati
Akuntansi Krida Wacana Vol. 14 No. 1 April 2014
Publisher : Akuntansi Krida Wacana

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The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance Adiputra, I Made Pradana; Gani, Lindawati; Rossieta, Hilda
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.22753

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate thatÃ‚Â the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.

LOYALITAS NASABAH DAN KINERJA PERBANKAN DI INDONESIA Nurul Aisyah Rachmawati; Lindawati Gani; Hilda Rossieta
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

The purpose of this study was to investigate the impact of customer loyalty on firm performance in the banking industry in Indonesia. This study used a sample of banking firms listed on the Indonesian Stock Exchange. The data was processed and analyzed by Partial Least Square (PLS). We hypothesized that firm’s financial performance, market performance, and non-financial performance were positively affected by customer loyalty. The results provided evidence which was consistent with the hypothesis. It showed that customer loyalty provided incremental information to the firm’s performance that consisted of financial performance, market performance, and non-financial performance.

Investigating the Joint Effects of Strategy, Environment and Control Structure on Performance Lindawati Gani; Johnny Jermias
Gadjah Mada International Journal of Business Vol 13, No 3 (2011): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this study is to investigate the effects of misfit between competitive environment, business strategy and control structure on performance. We argue that the misfit between competitive environment, business strategy and control structure has significant negative implications on shareholder value creation associated with firms’ Joint Venture formation. Based on data of publicly-traded US manufacturing firms that announce a joint venture formation, we found that firms that have perfect fit are valued higher than those with both strategy and structural misfits and also those with structural misfit. Contradictory results were found when comparing firms with perfect fit with those that have strategy misfit. Further analyses indicate that all those strategy misfit firms operate in high entry barriers, where firms can compete effectively using either innovation or cost efficiency strategy due to the fact that they possess resources that are difficult to be imitated by their competitors.

Investigating the Impacts of Customer Satisfaction on Firm Performance Lianny Leo; Lindawati Gani; Johnny Jermias
Gadjah Mada International Journal of Business Vol 11, No 3 (2009): September - December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this study is to investigate the impact of customer satisfaction on firm performance. We argue that a firm’s financial performance will be positively affected by its ability to satisfy its customers. By satisfying its customers, a firm increases its ability to acquire new customers, retain existing customers, and increase customer profitability. Based on sample of firms listed on the Indonesian Stock Exchange, we hypothesize and find that customer satisfaction is positively and significantly related to firm performance in terms of return on assets and market value of equity. These findings are consistent with the view that customer satisfaction is a leading indicator of financial performance.

Performance Implications of Environment-Strategy-Governance Misfit Lindawati Gani; Johnny Jermias
Gadjah Mada International Journal of Business Vol 11, No 1 (2009): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study examines the impacts of matching competitive environment, business strategy, and corporate governance structure on firm performance. We predict that in a dynamic environment, firms pursuing a product differentiation strategy will perform better than firms pursuing a strategy of cost leadership, but the performance differential is affected by the level of board independence and managerial share ownership. In a stable environment, we predict that firms pursuing a strategy of cost leadership will perform better than firms pursuing a product differentiation strategy, and the performance differential is affected by the level of board independence and managerial share ownership. Overall, the results are consistent with the predictions of this study. Board independence and managerial ownership affect the performance differential between product differentiators and cost leaders in a dynamic environment. In a stable environment, however, the results are not statistically significant.

Comparative Study of Financial Reporting Act: The Case Study of Indonesia Michelle Claudia; Lindawati Gani; Rafika Yuniasih
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study evaluates the Indonesian Financial Reporting Bill (hereafter: Bill) and provides a recommendation to the Bill.Design/Methodology/Approach: A comparative study was carried out by comparing the Bill with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found, which were then manually analyzed for content and themes. Based on the study results: standard-setting board, accountant certification, and practice monitoring program were proposed to be included in the Bill.Theoretical contribution/Originality: There are few studies on the Financial Reporting Act; therefore, this study seeks to contribute to this gap.Practitioner/Policy implication: This study’s results provide insight for regulators and strengthen the accounting professions as preparers and auditors of financial statements and other related professions.Research limitation/Implication: The limitation of this research is to conduct a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.

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