D-4 Akuntansi Manajerial

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

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Has files: YesSubject: search.filters.subject.Engineering and Allied Operations (Teknik dan Ilmu yang Berkaitan)

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Now showing 1 - 4 of 4
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Kinerja Perusahaan
    (Politeknik Negeri Batam, 2017-06-22) Nur Aeni; Lestari, Nanik
    This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of non financial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015 . Audit quality is proxied by auditor size, audit tenure and audit fee. The earning management used is discretionary accrual measured using three methods namely modified jones model by dechow (1995), kasznik model (1999) and Kothari model (2005). firm performance is proxied by Tobins Q. This study uses secondary data with database collection technique. Total sample used in this research is 1350. The analysis technique used is panel data regression analysis. The results of the study found that audit quality has an effect on firm performance, but audit quality has no effect on earnings management and earnings management has no effect on firm performance. The results of this study are expected to add to the research literature on audit quality, earnings management and company performance.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Kesediaan Berbagi Pengetahuan Terhadap Sikap Dalam Bekerja Tim
    (Politeknik Negeri Batam, 2018-04-25) Amalia, Dinda; Hidayat, Hajan
    This study aims to determine the influence of willingness to share knowledge of attitudes in team work. In the measurement of attitude in team work, this study uses two dimensions that is perceptions of team performance effectiveness and student interest in team work. The research method used a quantitative method approach. This study uses primary data in the form of questionnaires. The instrument method is Likert scale. Sampling research using purposive sampling method that get the results of 200 samples from students in Batam city. Sampling technique used is purposive sampling with the criteria must have been cooperated in the team in class task work in class and is a student of accounting majors. The technique of determining the number of samples using the opinion of Roscoe (2006) which according to Roscoe (2006) a sample amounted to at least 30 samples and a maximum of 500 samples for each category. The author set the number of samples to be studied at least 200 samples with the category of students who are in accounting majors. The results of this study indicate that the willingness to share knowledge affect the perceptions of the effectiveness of team work and willingness to share knowledge affect the student's interest in team work. Future research is expected to add a wider sample and can add an assessment dimension to the knowledge sharing willingness variable. This research can be used as consideration or as a reference and additional information for researchers who will conduct further research on team work.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Bank Syariah Di Batam
    (Politeknik Negeri Batam, 2018-06-04) Elfarini Lubis, Nindy; Oktaria, Hanny
    This study aims to examine and analyze the effect of service quality on customer satisfaction of sharia banking in Batam City. This research is using primary data by using question for the respondents and using purposive sampling. The sample in this research are using 180 respondents of syariah bank customers in 6 Banks, Bank BNI Syariah, Mandiri Syariah, BRI Syariah, Muamalat, BTN Syariah, and CIMB Niaga Syariah. The type of data in this study is the interval scale with scaling method used in the instrument of Likert scale with 5 rating categories. Data processing techniques in this study using SPSS software program 17. The results of the research showed that service quality variables consisting of the dimensions of compliance, assurance, reliability, tangibility, empathy, and responsiveness have positive effect to customer satisfaction in Islamic banking. This study contributes to corporate managers to further improve the quality of service to customers, especially in considering decision-making and strategies to maintain the image (image) in competitive competition. For further research is expected to add research variables and increase the sample of research.
  • Repository Politeknik Negeri Batam
    Item
    Pengendalian Internal Persediaan Pada Perusahaan Retail PT Triniti Perkasa Internasional
    (Politeknik Negeri Batam, 2017-06-07) Irviani Asnawi, Afrishella; Gunawan, Hendra
    The focus of this study is discusses about offense in recording the activities of merchandise inventory in the retail company PT Triniti Perkasa International which occurred due to the receipt of inventory whose practices are not in accordance with internal control, recording errors due to lack of authorization on the movement of merchandise and errors due to human error. This study is use descriptive analysis method with data collection through interview and observation of the author, based on interviews and observations, the internal control in merchandise inventory of PT Triniti Perkasa International has not been practiced thoroughly. The procedure in receipt of goods is often done by employees who are less aware of the type of goods, the authors suggest to assign an experienced person. Error in the procedure of moving goods is less effective because does not have duplicate for accounting needed, the author has designed a new form that more efficient and has been used in company. Errors from human error at the time of the trade shows should be minimized by assigning one of the employees who become mentors in the trade shows.