D-4 Administrasi Bisnis Terapan

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Browsing D-4 Administrasi Bisnis Terapan by Subject "Akuntansi Manajerial"

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    Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013
    (Politeknik Negeri Batam, 2015-07-13) Wydianti, Puspa Dewi; sinarti, sinarti
    The financial sector companies are companies engaged in financial services related to management, investment, borrowing money which basically makes money as a business by offering fiscal expertise. As a company engaged in financial services, the optimal capital structure is necessary because the company is vulnerable to country’s economic turmoil. The purpose of this study was to determine some of the factors that could affect the capital structure on the financial sector company, such as profitability, asset structure, growth opportunities, income volatility, ownership structure, and interest rates. In this study, researcher used secondary data from audited financial statements of financial sector companies listed on the Indonesia Stock Exchange period 2009- 201 and interest rate data of the Central Bank of Indonesia with analysis tools such as analysis simple regression and multiple regression analysis. Results from this study are partially profitability and earnings volatility significant negative effect on the capital structure, while the structure of assets, growth opportunities, ownership structure, and interest rate does not significantly influence the capital structure financial sector company. However, simultaneously all independent variables significantly influence the capital structure financial sector company. Future studies are expected to add samples from other countries such as Singapore and Malaysia as well as the independent variable of other external factors so that the test results were able to be a reference.
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    Pengaruh Budaya Organisasi dan Motivasi Terhadap Kepuasan Kerja dan Kinerja Karyawan
    (Politeknik Negeri Batam, 2015-07-13) Syadahrina, Naulla; Irawan Setianto, Adi
    This research is about organization culture and motivation that impact to satisfaction of working and employee's performance. The culture of organization appears itself. The pleasure of working environment is one of culture in the company. In this research the researcher only examines the effect of the each independent variable to dependent variable. The organization culture stated in five characteristics: process oriented; employee oriented; parochially;open system; loose control; and normative. This condition as same as satisfaction of working that also stated in five characteristics: salary; promotion; partner; higher authority; and occupation. The motivation and performance of employee view in whole situation depend on theory used. After examined the hypotheses used SPSS 17, this are the results of hypotheses: there is positive and significant effect between organization culture and motivation to satisfaction of employees. Is variable tested one by one, used simple linear analysis, because of the culture of company is really effect to satisfaction and performance of employees. So that employers motivation is important as main unit to improve the enthusiasm in increasing performance in working.
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    Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Nilai Perusahaan (Bukti Empiris Pada Perusahaan Non Keuangan Indonesia Dan Singapura)
    (Politeknik Negeri Batam, 2015-07-29) Ridiasrini, Dita; sinarti, sinarti
    This research aims to investigate the influence of corporate social responsibility and corporate governance which is proxied by managerial ownership, institutional ownership, the proportion of commissioners, the proportion of independent commissioners, and the total of audit committee members. The data used are secondary data from annual report of non-financial companies in Indonesia and Singapore. This research was conducted in 60 non-financial companies in Indonesia Stock Exchange and 28 non-financial companies in the Singapore Exchange that selected by purposive sampling method. This research tested with multiple linear regression analysis, t-test, and coefficient of determination test. The research results show that the disclosure of corporate social responsibility, proportion of commissioners, and total of audit committee have a positive and significant, the proportion of independent commissioners has positive and insignificant, managerial ownership has negative and significant, and institutional ownership has negative and insignificant on the Indonesian firm value. In contrast to the results of research in Singapore, that institutional ownership, proportion of the commissioners, and total of audit committee members have positive and significant, disclosure of corporate social responsibility and the proportion of independent commissioners have positive and insignificant, and managerial ownership has negative and significant on the firm value.
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    Pengaruh Corporate Social Responsibility, Leverage, Capital Intensity Dan Profitability Terhadap Tax Avoidance
    (Politeknik Negeri Batam, 2017-07-07) Theresia, Heny; Kartikaningdyah, Ely
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    Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan
    (Politeknik Negeri Batam, 2017-07-21) Fatimah, Raja; Irianto, Danar
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    Pengaruh Gaya Kepemimpinan Transaksional Terhadap Komitmen Organisasi Dan Kepuasan Kerja Pada Perusahaan Manufaktur Di Batam
    (Politeknik Negeri Batam, 2015-07-13) Marbun, Esra; Setianto, Adi Irawan
    This research is about the impact of Transactional Leadership Style to Organizational Commitment and Job Satisfaction in manufacturing companies in Batam. The transactional leadership style stated in three characteristics: contingent reward, management by exception (active), management by exception (passive). The commitment stated in three characteristics: affective commitment, continuance commitment, and normative commitment .And job satisfaction stated in five characteristics: Employee, salary, promotion, supervision, and co-workers. Respondents in this study were 395 permanent employees who worked at manufacturing company in Batam. After examined the hypotheses used SPSS 20, this are the results of hypotheses: there is positive and significant effect between transactional leadership style to organizational commitment and there is positive and significant effect between transactional leadership style to job satisfaction. Is variable tested one by one, used simple linear analysis. This study is limited to permanent employee of manufacturing company in Batam, then for subsequent studies recommended to use sample from other types of company or other regional company.
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    Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2013
    (Politeknik Negeri Batam, 2015-06-12) Sari, Erna Permata; Ansori, Muslim
    This study aimed to investigate the influence of management ownership and institusional ownership to firm value. Firm value in this study calculated using the value of Tobin’s Q. Data used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009 up to 2013, and in data collection using puprosive sampling method with some spesific criteria. This study used a sample of 85 manufaturing companies over five years, 17 manufacturing companies per year. The method of analysis of this study used multiple regression. The Result of this study indicate that the variable that effect the firm value is management ownership. While variables that did not effect the firm value is institutional ownership.
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    Pengaruh Kompensasi Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening
    (Politeknik Negeri Batam, 2015-06-18) Tobiona, Yovita Luishinta; Darmawan, Arif
    Human resources is a company’s very valuable asset that should always be kept level of satisfaction to improve their performance. This study aims to determine the effect of financial compensation, non-financial compensation and transformational leadership on employee performance through job satisfaction as an intervening variable in the 395 permanent employees who work at manufacturing companies in Batam as respondents. The data analysis technique used is multiple regression analysis, path analysis and Sobel test to test the effect of intervening variable. This study found that job satisfaction can indirectly affect the relationship between financial compensation, non-financial compensation and transformational leadership on employee performance. This result illustrate that the performance of employees will increase as improved job satisfaction, so it is important for the company to pay more attention to the policy of compensation and the applicatioミ of good leadership so that the employee’s satisfaction is always maintained.
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    Pengaruh Kualitas Audit Eksternal dan Struktur Kepemilikan Manajerial Terhadap Manajemen Laba
    (Politeknik Negeri Batam, 2015) Whardhiani, Santi; Mayasari, Mega
    This research aims to determine the effect of external audit quality and managerial ownership structure to earnings management. The samples used were non-financial companies listed on the Indonesia Stock Exchange 2010 to 2013. The data collection method using purposive sampling method and data used are cross section. Research conducted using multiple linear regression. The results of external audit quality and managerial ownership structure have not significant effect on earnings management. For their next study could extend the time period and replace or add another variable.
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    Pengaruh Mekanisme Corporate Governance Terhadap Effective Tax Rate (Etr) (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia, 2010 – 2013)
    (Politeknik Negeri Batam, 2015-08-05) Wulandari, May; Septiari, Dovi
    This research purpose to analyze the effect of corporate governance mechanisms. Effective tax rate (ETR) is the dependent variable in this study. In measuring the effective tax rate (ETR) of the company can be calculated from the income tax expense (current tax expense) which is then divided by income before taxes. Corporate governance mechanisms are the board size, the proportion of independent board, institutional ownership, managerial ownership, and the internal audit committee which is an independent variable. Control variable in this research are debt, size, profitability. The sample of this research was 27 manufactur companies listed in Indonesia Stock Exchange for the years 2010 – 2013. This research used purposive sampling method. This study tested using panel data regression. Results from this research indicate that the board size, proportions of independent board, institutional ownership, and the internal audit committee has a significant effect on effective tax rate and while managerial share ownership has no effect on the effective tax rate.
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    Pengaruh Motivasi Kerja, Kepuasan Gaji, Turnover Intention Terhadap Kinerja Karyawan Pada Perusahaan Fabrikasi Dibatam
    (Politeknik Negeri Batam, 2015-06-11) Ridhowati, Dhini Puji; Wibowo, Seto Sulaksono Adi
    This research intends to review of the influence of work motivation, satisfaction salary, turnover intention of employee performance. In 20015 we have done especially to factory company in batam with collect the data questionnairefrom employee of engineering department. This research has been tested with realibility and validity test, classical assumption test and multiple regression analysis test. The result of this research work motivation has positif impact and significant toward employee performance, statisfaction salary has negative impact and insignificant toward employee performance, turnover intention has positif impact and significant toward work performance. The limitation of the research is many companies is opened only for manufacturing sector basically in factory, some companies one turn away to the survey and some of thethem return the questionnaire so that influence of this data analysis. And the implication also suggestion for next research is make more sample to get accurate data to increase other variables or use variables that influence of employee performance.
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    Pengaruh Pelatihan Dan Pengembangan, Kompensasi, Komunikasi, Dan Kerjasama Tim Terhadap Komitmen Organisasi Karyawan
    (Politeknik Negeri Batam, 2015-08-27) Sitorus, Belinda Marchely; Setianto, Adi Irawan
    This study aims to determine the effect of training and development, compensation, communication, and teamwork towards organizational commitment of employees. Respondents in this study were 220 employees of the company that went on to study at the Batam State Polytechnic Business Management Department in 2012 until 2014. The analysis technique used is a simple linear regression analysis. The results of tests performed on the data obtained, shows that training and development, compensation, communication, and teamwork has a positive and significant influence on organizational commitment of employees. This means that the training and development that is received by the employee, compensation commensurate with the work, good communication between superiors and subordinates, as well as fellow employees, as well as the teamwork will affect the organizational commitment of employees. This study has limitations on the sample, where the sample used is limited to the employee class student majoring in Business Management Batam State Polytechnic. Therefore, it is suggested for further research to widen the scope of the study sample involving other departments.
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    Pengaruh Penilaian Kinerja Dan Motivasi Terhadap Kinerja Karyawan
    (Politeknik Negeri Batam, 2015-07-06) Winata, Giovanni Angga; Mayasari, Mega
    The organization was established because they have goals to be achieved. The achievement of the goal of every organization is affected by the behavior of the organization that is a reflection of the behavior and attitude of the workers contained in an organization. This research aims to find out there is positive between the performance appraisal and motivation on employee performance. This study used multiple linear regression analysis. The population in this study involves the permanent employees of Manufacturing Firm in Batamindo Industrial Park. Samples are selected using the method of purposive sampling, based on the population that has been described above, then the sample was selected in this study are 77 employees. Data collection techniques using questionnaires. The results show that the performance appraisal and motivation positive and significant impact on employee performance. This suggests that employees are given performance appraisal and highly motivated employee will have high performance too.
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    Pengaruh Penilaian Kinerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Moderasi
    (Politeknik Negeri Batam, 2015-08-20) Rani, Indria Hangga; Mayasari, Mega
    Employees are very important factors in an organization to achieve organizational goals. The satisfactory performance of the employee is not created in an instant but it takes a continuous evaluation. This study aims to determine the effect of performance appraisal and employee performance and motivation influence on the relationship between performance appraisal and employee performance. This study uses simple regression analysis and test interaction or Moderated Regression Analysis (MRA). The population in this study includes permanent employees of Batam manufacturing company in Electronics Industry. Samples were selected using purposive sampling method, based on a population that has been described above, then the selected samples in this study was 146 employees. The data was collected using questionnaires. The results of the study showed that the assessment of performance brings a significant and positive effect on employee performance. The other results which can be concluded are the motivation variable is not moderating variable in the relationship between performance appraisal and employee performance.
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    Pengaruh Tunjangan Sertifikasi Dosen, Pendidikan Dosen, dan Pelatihan Dosen Terhadap Kinerja Dosen Beberapa Perguruan Tinggi di Batam
    (Politeknik Negeri Batam, 2015) Rahmawati, Siti; sinarti, sinarti
    This study examines the effect of the certification allowances lecturer, faculty of education, training and lecturer on the performance of the lecturer in several universities in Batam. This research was conducted using questionnaires to all samples certified lecturer at several universities in Batam. The data obtained were then processed using regression analysis. The number of questionnaires are processed totaled 75 questionnaire. Hypothesis test results have shown that the benefits of certification lecturers, professors of education, and training faculty positive and significant effect on the performance of the lecturer. Allowances for lecturers who have followed the certification, provide opportunities for continuing education for faculty, and provide training opportunities according to their field can improve the performance of lecturers. The samples in the study have not been evenly distributed and performance assessment are used in the form of self-appraisal, so that further research can be used to sample a wider and performance assessment is done by looking at Work Target Employees (SKP) for lecturers Civil Servant (PNS) and the achievement of academic rank private colleges.
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    Perbedaan Tqm Terhadap Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Iqaf
    (Politeknik Negeri Batam, 2015-06-12) Sihombing, Lilis Suryani; Darmawan, Arif
    This study analyzes the impact of quality award from IQAF (Indonesian Quality Award Fondation) performance measured by ROA, ROE, DER,EVA. This study used purposive sampling to get the sample. It used 19 obervations listed on Stock Exchange of Indonesia (IDX), and IQAF website. This research use Non-Parametric Test (Mann-Whitney U test) to analyzes the data. The result showed there is not different between ROA, ROE, DER, but it found the different in EVA for three years before certification and after certification from IQAF that used seven criterias of Malcolm Baldrige, and there is not different between ROA, ROE, DER and EVA for certified and non-certified companies from IQAF. This study has the limitation data and it was only used three years for research. Further research advice to add the data and use the longer period.