D-4 Akuntansi Manajerial

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

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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 Gaya Kepemimpinan, Motivasi dan Budaya Organisasi terhadap Kinerja Pegawai Pemerintah Kota Batam
(Politeknik Negeri Batam, 2018-06-04) Fazryana, Erma; Yulinda, Yulinda
This study aims to examine the influence of leadership style, motivation and organizational culture on the performance of Batam City government employees. The type of data used in this study is ordinal scale. Scaling method used in the instrument of Likert scale with 5 rating categories. Moreover, this data using sampling technique used is the quote sampling method and the data processing technique in this study using SPSS 22 software program. The data testing techniques used in this study include validity test, reliability test with Cronbach Alpha, classical assumption test and multiple linear regression analysis to prove and test the hypothesis in the study. The conclusion of this study shows result which that the three variables such as leadership style, motivation and organizational culture have a significant effect on the performance of Batam City government employees. The conclusions of this study contribute to the leadership to further enhance the leadership style, organizational culture and work motivation in an agency to the performance of employees.
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.
ANALISIS STRATEGI PEMASARAN BERBASIS ONLINE DALAM PENGEMBANGAN BISNIS UMKM DI ERA NEW NORMAL PANDEMI COVID-19 (STUDI KASUS DI KOTA BATAM)
(Politeknik Negeri Batam, 2023-07-17) OKΤΑΡΙΑΝ,ANGKY; UTAMA,DONI PUTRA
APAKAH STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN STRUKTUR KEPEMILIKAN BERPENGARUH TERHADAP NILAI PERUSAHAAN?
(Politeknik Negeri Batam, 2023-08-11) KHAIRUNNISA; AMALIA,DIAH
Penelitian ini bertujuan untuk mengetahui bagaimana struktur modal, kebijakan dividen dan struktur kepemilikan mempengaruhi nilai perusahaan. Penelitian ini menggunakan metode kuantitatif yang memperoleh data dari laporan keuangan. Dalam penelitian ini, sampel penelitian adalah 22 perusahaan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2022. Metode pemilihan sampel penelitian adalah purposive sampling. Uji regresi berganda digunakan untuk menjawab hipotesis penelitian. Studi ini menunjukkan bahwa meskipun struktur modal dan kepemilikan mempengaruhi nilai perusahaan, namun kebijakan dividen tidak mempengaruhi nilai perusahaan. Hasil penelitian ini diharapkan dapat membantu perusahaan manufaktur yang memiliki permasalahan yang mempengaruhi nilai perusahaan.
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.
DAMPAK PANDEMI TERHADAP PENGUNGKAPAN WAJIB PADA PERUSAHAAN MANUFAKTUR INDONESIA
(Politeknik Negeri Batam, 2023-08-03) Alda
Determinan Penggunaan informasi akuntasi pada industri kecil dan menengah kota batam
(Politeknik Negeri Batam, 2023-05-16) Riyana, Septa; Lestari, Nanik