D-4 Akuntansi Manajerial

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    Pengaruh Pertumbuhan Perusahaan Terhadap Profitabilitas Perusahaan Retail
    (Politeknik Negeri Batam, 2017-06-22) Pefriani, Gusvita; Mayasari, Mega
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    Pengaruh Opini Audit Going Concern Terhadap Model Prediksi Kebangkrutan dan Reputasi Auditor
    (Politeknik Negeri Batam, 2017-06-09) Lizaldy, Muhammad Fadhill; Yulinda
    Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013-2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.
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    Pengaruh Gaya Kepemimpinan Transformasional Terhadap Organizational Citizenship behavior
    (Politeknik Negeri Batam, 2017-06-15) Sumarni, Sri; Hidayat, Hajan
    This study is aimed to examine the effect of transformational leadership style on organizational citizenship behavior. The study was conducted at several manufacturing companies at Batu Ampar industrial area, Batam City. In addition this study using quantitative approach. The method of data collection is by using questionnaires distributed to employees at the level of staff at manufacturing companies in the Batu Ampar industrial area, Batam City. Moreover, the sample used in this study is 150. The variables tested in this study are transformational leadership style and organizational citizenship behavior. This study are a simple linear regression test useds a data analysis technique. The results of this study indicate that the transformational leadership style has a positive and significant effect on the organizational citizenship behavior. Companies is expected to select the leaders who are able to inspire and motivate employees. Furthermore, this study can be influenced positive behavior on employees so as to enhance organizational citizenship behavior in employees. This study only limited the assessment in terms of employee staff level. In cconclusion of this study, for the future study should have assess not only from employees, but also from the relevant leadership or personal assessment that the results are more accurate.
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    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.
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    Hubungan Corporate Social Responsibility dan Value Added; Berdasarkan Perusahaan Pertambangan di Indonesia yang Terdaftar di Bursa Efek Indonesia
    (Politeknik Negeri Batam, 2017-06-15) Bandi; Wibowo, Seto Sulaksono Adi
    This study aims to examine the relationship of corporate social responsibility and value added listed in Indonesia Stock Exchange period 2010-2015. Corporate social responsibility is proxied by Corporate Social Disclosure Index (CSDI) based on GRI (Global Reporting Initiative). Value added is proxied by AVAR (Asset Value Added Rate) from financial reporting components that are employee’s salary, interests, tax, dividend, retained earnings dan average total assets. Samples were taken by using purposive sampling and sample selection criteria. The analysis technique used in this research is product moment pearson correlation. The result showed that CSR and the disclosure on mining sector companies during six periods haven’t shown maximal results yet. This research only used companies in mining sector and correlation analysis. Further research can add another sector companies and regression analysis.