D-4 Akuntansi Manajerial

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Analisis Faktor-Faktor Yang Berpengaruh Terhadap Niat Berwirausaha Mahasiswa
(Politeknik Negeri Batam, 2018-06-06) Nurhasikin, Nurhasikin; Hasanah, Afriyanti
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur
(Politeknik Negeri Batam, 2017-06-15) Iqbal, Muhammad; Hasanah, Afriyanti
Analisis Hubungan Antara Opini Audit Dengan Kinerja Keuangan Pada Perusahaan Go Public
(Politeknik Negeri Batam, 2013-09-01) Prawiranegara, Erico; Irsutami, Irsutami
This research is based on performance of some company is not conform with audit opinion has given. For example Enron’s Case. Another that, previously relationship between both Opinion Audit and Finance Performance of Company has done. And the result shown different. For this research, ROA as finance performance of company to correlated with audit opinion. With used to Partial Correlation, research for 42 go public company in manufacturing has shown that between audit opinion and finance performance of company has correlated. But, correlation is not strong because value 0,482 is smaller than 0,5. Researcher hopes that it should to be more research with different variabel for finance performance of company to be able describe relationship is more strict right.
Analisis Pengaruh Attitude Terhadap Knowledge Sharing Intention Pada Dosen Akuntansi
(Politeknik Negeri Batam, 2017-06-21) Tamara, Chiristie; Mayasari, Mega
Analisis Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kepuasan Kinerja Karyawan
(Politeknik Negeri Batam, 2013-07-02) Anggraini, Ria; Darmawan, Arif
Quality of human resources will be met if job satisfaction as elements that affect the performance can be created perfectly. This study to examine the influence of organizational culture and leadership style on job satisfaction and employee performance. The population was Batam Polytechnic academic staff by 95 people. The influence of organizational culture, leadership style, job satisfaction and employee performance is a variable that will be tested in this study. Analysis tools used in this study is Path Analysis. The analysis showed that the significant negative effect of organizational culture on job satisfaction, leadership style significant positive effect on job satisfaction, organizational culture significant negative effect on employee performance, leadership style significantly negative effect on employee performance, job satisfaction significant positive effect on employee performance and style leadership significant positive effect on organizational culture.
Analisis Pengaruh Corporate Governance Terhadap Financial Distress Perusahaan Non Keuangan
(Politeknik Negeri Batam, 2017-07-18) Ayu Ratna Sari, Hemas; sinarti, sinarti
This study aims to examine the influence of corporate governance on financial distress non-financial companies listed on the IDX period 2010-2015. Corporate governance is proxied by the size of the board of commissioners, the proportion of independent board of commissioners, managerial ownership, institutional ownership, and the number of members of the audit committee. The data used are secondary data in the form of annual reports of non-financial companies in Indonesia. This research was conducted on 11 non-financial companies in Indonesia Stock Exchange. Sampling technique using purposive sampling and meet the criteria of the sample. This research was tested by multiple linear regression analysis. The result of this research is the disclosure of board of commissioner size, and audit committee has significant positive effect on financial distress, the proportion of independent board of commissioner, managerial ownership and institutional ownership have no significant effect on financial distress. This research is only limited to non-financial sector companies, so further research is suggested to use the company in all other sectors so it has more sample size.
Analisis Pengaruh Kualitas Pelayanan Dan Kewajaran Harga (Suku Bunga) Yang Dirasakan Terhadap Kepuasan Nasabah Bank
(Politeknik Negeri Batam, 2017-08-18) Deswita Sari, Yessi; Gunawan, Hendra
Analisis Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Pada Perusahaan Properti Dan Real Estate Yang Go Public Di Bei Tahun 2006 - 2011)
(Politeknik Negeri Batam, 2013-08-23) Sitorus, Yuni Sartika; Irsutami, Irsutami
This study aimed to determine the effect of working capital manajemen on independence of profitability. The method used is regression analysis to compare the three variables is average collection period, inventory turnover in days, dan average payment period (independent variable) with the independence of profitability/ROI (dependent variable). Using a sample of 12 property and real estate companies, this study was able to prove that the working capital management significantly negative effect on profitability (ROI).
Analisis Pengaruh Rasio Keuangan Terhadap Financial Distress
(Politeknik Negeri Batam, 2018-09-14) Situmorang, Damayanti; Sulaksono Adi Wibowo, Seto
This study aims to analyze the effect of financial ratios on financial distress. Using secondary data on property and real estate companies listed on the Indonesia Stock Exchange that are tested on companies listed on the Indonesia Stock Exchange. The ratio of working capital to total assets, the ratio of retained to total assets, the ratio of earnings before interest and taxes to total assets, and the ratio of book value of equity to book value of total debt to the independent variable, while the dependent variable is financial distress measured using the method Altman Z-Score. This research data is obtained from annual reports and company financial statements taken from the Indonesia Stock Exchange. Determination of the sample using purposive sampling method and obtained as many as 165 samples. The hypothesis in this study uses multiple regression analysis. The results of this study working capital to total assets, the ratio of retained to total assets, the ratio of earnings before interest and taxes to total assets, and the ratio of book value of equity to book value of total debt affect financial distress.
Analisis Pengaruh Rasio Keuangan Terhadap Financial Distress
(Politeknik Negeri Batam, 2018-09-14) SItumorang, Damayanti; Sulaksono Adi Wibowo, Seto
This study aims to analyze the effect of financial ratios on financial distress. Using secondary data on property and real estate companies listed on the Indonesia Stock Exchange that are tested on companies listed on the Indonesia Stock Exchange. The ratio of working capital to total assets, the ratio of retained to total assets, the ratio of earnings before interest and taxes to total assets, and the ratio of book value of equity to book value of total debt to the independent variable, while the dependent variable is financial distress measured using the method Altman Z-Score. This research data is obtained from annual reports and company financial statements taken from the Indonesia Stock Exchange. Determination of the sample using purposive sampling method and obtained as many as 165 samples. The hypothesis in this study uses multiple regression analysis. The results of this study working capital to total assets, the ratio of retained to total assets, the ratio of earnings before interest and taxes to total assets, and the ratio of book value of equity to book value of total debt affect financial distress.
Analisis Pengaruh Risiko, Kompetisi, Diversifikasi Pendapatan, Kapitalisasi Dan Size Terhadap Profitabilitas Bank Umum Yang Terdaftar Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2017-07-17) Berlian, Monica; Sinarti, Sinarti
This study aims to determine the effect of risk, competition, income diversification, capitalization and size to profitability at banks listed on the Indonesia Stock Exchange period 2011-2015. The technique of determining the sample using non probability sampling (non random) in the form of purposive sampling with the number of samples as much as 120 banking companies in Indonesia. The type of data used is Secondary Data. Methods of data collection were conducted by database technique. Data analysis used multiple regression analysis with Eviews 8. The result of this research indicates that the influence of risk significantly influences banking profitability, competition significantly affects banking profitability, income diversification significantly affects bank profitability, capitalization significantly affects bank profitability, while size influences have a significant to banking profitability. Risk, Competition, Income Diversification, Capitalization and Size together or simultaneously have a significant effect on banking profitability. The limitations in this study are the sample in this study is limited to companies in the field of conventional banking listed on the Indonesia Stock Exchange. Suggestions for subsequent research should add another variable and increase the number of samples, Banks in Indonesia focus more on the intermediary function of lending, because based on this research income diversification can reduce bank profitability.
Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2013-08) Putri, Wika Arsanti; Darmawan, Arif
This study aims to determine whether there are significant differences in the performance of the company before and after the company adopted IFRS. ROI, NPM and TAT are described by the company's performance. This This study uses difference test Paired t-tests. Before the test the differences, the data in the first test of normality. Results of this study showed no significant difference between the performance of the company before and after the adoption of IFRS. This study is limited to manufacturing companies of BEI that could change if the results of research may be carried out in all sectors of existing businesses.
Analisis Rasio Keuangan Sebagai Faktor Determinan Profitabilitas
(Politeknik Negeri Batam, 2018-07-09) Bamela, Bamela; sinarti, sinarti
This study aims to obtain empirical evidence of the relationship between Creditors Velocity, Debitors Turnover Ratio, Inventory Turnover Ratio, Long- Term Debt to Equity Ratio and Total Assets Turnover Ratio to Profitability in mining companies in Indonesia Stock Exchange period 2012-2016. The type of data used in this study is data ratio. The variables studied were Profitability, Solvency, Likuidity and Activity. Statistical test tool in the form of software SPSS 22 which is used to test the classical assumption and multiple regression analysis. The results of this study indicate that Creditors Velocity, Debitors Turnover Ratio, Long- Term Debt to Equity Ratio and Total Assets Turnover Ratio have a significant relationship to profitability while Inventory Turnover Ratio has no significant relationship to profitability. Further research is expected to increase the number of research samples, change the sample research or add research variables.
Dampak Kepemimpinan Transformasional Pada Kreativitas Karyawan : Peran Orientasi Pembelajaran
(Politeknik Negeri Batam, 2017-07-27) Setiawan, Hendry; Setiyanto, Adi Irawan
Leadership holding a very important role in an organization, leadership is not can indivisible with an organization. In other words , an organization need a leader acting as the best which way organization will walk. Good leadership style will certainly provide a good impact anyway. Research aims to understand the impact of or influence of style leadership transformational on creativity employees. The analysis used in this study is the analysis techniques-SEM PLS (Partial Least Squares-Structural Equation Modeling). The population was used as the sample is concerned with service employees working in Batam. Sample chosen by using the method purposive sampling.Sample used in this research is 75 employees by spreading the questionnaire. The results of testing shows that style leadership transformational influential on the creativity employees. Thus , an employee who works on an enterprise would tend to creative if led by a leader who has the style of transformational leadership.
Dampak Lingkungan Kerja Terhadap Produktivitas Karyawan pada Perusahaan Manufaktur Galangan Kapal di Batam
(Politeknik Negeri Batam, 2015-07-03) Natalia, Natalia; Irawan Setianto, Adi
This study aims to determine the impact of working environment on employees’ productivity. This study took place in shipyard manufacturing company located in Batam. Sample in this study of 315 respondents used quantitative approach with questionnaires method by using simple random sampling technique. The analysis technique applied multiple linear regression and the statistic test using SPSS 20.0. with the number of respondents as many as 315 employees. The analysis technique applied simple linear regression. The result indicates that either physical or non-physical working environment have positively and significantly impact with a contribution of 63,4% on employees’ productivity.
engaruh Pertumbuhan Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan
(Politeknik Negeri Batam, 2017-07-20) Windariyani, Fitrima; sinarti, sinarti
This study aims to examine the effect of corporate growth and leverage on financial performance with firm size as a moderating variable in non-financial companies listed on the IDX period 2011-2015. The company's growth is projected by comparison of total assets this year with total assets last year. Leverage is proxied by the ratio of total liabilities to total equity owned by the company. The company's financial performance is proxied with return on assets (ROA) and return on equity (ROE). The data used are secondary data in the form of annual reports of non-financial companies in Indonesia. This research was conducted on 22 non-financial companies in Indonesia Stock Exchange. Sampling technique using purposive sampling and meet the criteria of the sample. The analysis technique used in this research is multiple regression analysis. The results showed that the growth of the company have a positive effect the financial performance of the same results indicated that the size of the company positive have a effect the financial performance and leverage have a negative effect on financial performance. The results of this study are expected to add to the research literature on the factors that affect financial performance in non- financial companies, and then further research is recommended to use another proxy to measure the company's financial performance
Faktor Faktor Yang Mempengaruhi Keputusan Manajemen Dalam Pemilihan Perusahaan Outsourcing
(Politeknik Negeri Batam, 2013-07-29) Resky Rara Lebang, Sury; Gunawan, Hendra
Outsourcing has become an increasingly popular option for many organizations. But they vary in terms of activities being outsourced, reasons for and benefits from outsourcing, and how the decision was made. This research presents an empirical research on five companies. It found out, in most cases it was the peripheral support activities being outsourced with cost reduction as the primary driver. Outsourcing decision was being made early in process without active involvement of the in house provider, and there were problems in supplier selection and management. The research identified preoutsourcing decision process and post-outsourcing management as the two key areas that gave cause for concern and offered recommendations for improvement.
Faktor-Faktor yang Mempengaruhi Niat Berwirausaha pada Mahasiswa di Politeknik Negeri Batam
(Politeknik Negeri Batam, 2017-08-01) Iskandar; Hidayat, Hajan
Unemployment in Indonesia is faced with growing economic growth. This means that it needs to be overcome by improving entrepreneurship among the people and is expected to have a high entrepreneurial spirit, so that it will be able to open employment independently. In addtion, in the college should be able to prepare students, in order to become a superior entrepreneur in order not to rely on other people's work, but it takes courage to open their own business or entrepreneurship. The problem in research is first whether the need will affect the intention of entrepreneurship. Secondly whether the need will affect the intention of entrepreneurship. Thirdly whether environmental factors influence the intention of entrepeneurship. The method used in this research is quantitative approach. This approach has a purpose to prove the influence of the relationship between independent variables (independent) with dependent variables. This study used as many as 86 samples of business management students at Batam State Polytechnic. The result of this research is that the need for achievement and environmental factors have a positive effect. While for self efficacy have negative effect. The limitation of this research is to study only business management students at Batam State Polytechnic. In conclusion of this study for the future are to expanded variables to be more specific and exercise entrepreneurship to be more trained in a business activity.
Faktor-Faktor Yang Mempengaruhi Niat Nasabah Dalam Menggunakan Mobile Banking
(Politeknik Negeri Batam, 2017-07-21) Mustika, Mega; Mayasari, Mega
This study aims to determine the influence of factors of Trust, Perceived Ease of Used, Compatibility Lifestyle, Perceived Usefulness to customer intentions in using mobile banking. This research was conducted on BNI, BCA and Mandiri bank customers. The technique of determining the sample using purposive sampling technique with the number of samples of 100 customers of mobile banking users. The type of data used is the primary data. Methods of data collection with questionnaire distribution. Data analysis used simple linear regression analysis with the help of SPSS 23 software. The result of this research indicates that trust, ease, lifestyle compatibility and perception of power have positive and significant influence to customer's intention in using mobile banking. Limitations in this study are the samples that take only consists of three banks only and the least number of samples used.
Faktor-Faktor Yang Mempengaruhi Return On Assets Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2017-07-28) Enggariyanto, Didit; Hasanah, Afriyanti

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