D-4 Akuntansi Manajerial

Permanent URI for this collectionhttps://repository.polibatam.ac.id/handle/123456789/67

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Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Tingkat Profitabilitas Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2017-06-15) Kurniawan, Kurniawan; Ansori, Muslim
This study aimed to examine the effect of leverage and firm size to profitability of the banking sector companies listed on Indonesian Stock Exchange in 2011-2015. Population in this study is banking sector companies listed on Indonesian Stock Exchange in 2011-2015. The total company obtained for 30 companies that become the sample in this research. The effects of independent variables such as the leverage and the firm size on profitability are examined by panel data analysis methods. The results of this study show that leverage variable does not effect to profitability. Firm size variable does not effect to profitability. Future research should use other independent variables that may affect the profitability companies.
Pengaruh Ukuran dan Cash Conversion Cycle Terhadap Profitabilitas Perusahaan
(Politeknik Negeri Batam, 2017-07-27) Telly, Beby Rama; Ansori, Muslim
This study aims to analyze the effect of firm size and Cash Conversion Cycle on profitability at manufacturing companies listed on the Indonesia Stock Exchange which publishes financial statements in 2013-2015. Company size and Cash Conversion Cycle become independent variable, while the dependent variable is profitability measured by ROA (Return On Asset) Sugiono (2009). Hypothesis proposed in this research is company size influence to profitability and Cash Corversion Cycle influence to profitability. This research data is obtained from the company's financial statements taken from Indonesia Stock Exchange. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the year 2013 - 2015. Determination of samples using purposive sampling method and samples obtained as many as 261 companies. The hypothesis in this study was tested using multiple regression analysis. The results of the analysis show that the first hypothesis is firm size does not affect the profitability of the company. The second hypothesis is Cash Conversion Cycle effect on profitability.