D-4 Akuntansi Manajerial

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

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Manajemen Modal Kerja dan Profitabilitas Pada Perusahaan Manufaktur dan Konstruksi yang Terdaftar di Bursa Efek Indonesia (BEI)
(Politeknik Negeri Batam, 2017-07-07) Ayu Suginda, Diah; Sulaksono Adi Wibowo, Seto
liabilities. The purpose of working capital management is to manage current assets and current liabilities in order to obtain a decent working capital and ensure the level of corporate liquidity. This study purpose to examine the effect of working capital management proxy with cash turnover, fixed asset turnover, cash conversion cycle to profitability. The data used are secondary data in the form of financial statements of manufacturing and construction companies listed in Indonesia Stock Exchange (IDX) period 2011-2015. Sampling method using purposive sampling technique. The analysis tool used is simple linear regression analysis and partial test (t statistic test). The results of the study found that cash turnover had a significant positive effect on the profitability of the company. The fixed assets turnover has a positive and insignificant effect on the profitability of the company. The cash conversion cycle has a positive and insignificant effect on the profitability of the company. Subsequent research is expected to add proxies as well as other independent variables that are suspected to have an effect on the profitability of the company and expand the corporate sector so that the results of the research not only have implications for the manufacturing and construction sectors but also have implications for other companies in different sectors and take into account the size of the company and see Its influence on the results of further research.
Manajemen Modal Kerja dan Kinerja Perusahaan Pada Perusahaan Perdagangan Eceran di Indonesia
(Politeknik Negeri Batam, 2017-08-24) Olfimarta, dania; Sulaksono Adi Wibowo, Seto
Working capital management is the management of current assets and current liabilities. The purpose of working capital management is to manage current assets and current liabilities in order to obtain a decent working capital and ensure the level of corporate liquidity. This study purpose to examine the effect of working capital management proxy with working capital turnover, cash turnover, inventory turnover, receivable turnover to coorporate performance. The data used are secondary data in the form of financial statements of retail trade companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. Sampling method using purposive sampling technique. The analysis tool used is simple linear regression analysis and partial test (t statistic test). The results of the study found that working capital turnover had a significant positive effect on the performance of the company. The cash turnover has a positive and insignificant effect on the performace of the company. The inventory turnover has a significant positive effect on the performance of the company. The receivable turnover has a significant positive effect on the performance of the company. Subsequent research is expected to add proxies as well as other independent variables that are suspected to have an effect on the performance of the company and expand the corporate sector so that the results of the research not only have implications for the retail trade sectors but also have implications for other companies in different sectors and take into account the size of the company and see Its influence on the results of further research.
Pengaruh Risiko Likuiditas Dan Kompensasi Eksekutif Terhadap Profitabilitas Perusahaan Perbankan Di Indonesia
(Politeknik Negeri Batam, 2017-05-26) Ayu Kusuma, Dhira; sinarti, sinarti
This study aims to examine the effect of liquidity risk and executive compensationon bank profitability listed in Indonesia Stock Exchange period 2011-2015. Liquidity risk is proxied by deposit, cash, liquidity gap, and NPL. Executive compensation is proxied by total compensation given by the company to its executives. Profitability is proxied by income before taxes. Samples were taken by using purposive sampling and sample selection criteria. The analysis technique used in this research is simple regression analysis. The results showed that the liquidity risk affect bank profitability significantly and executive compensation affect bank profitability significantly. The increase in cash and deposits can increase the profitability of banks. Both of these faktors have a positive affect on bank profitability, while the liquidity gap and NPL as faktors exacerbating bank profitability and negatively affect on bank profitability. Executive compensation has a positive effect on bank profitability. The result of the study are expected to add to the research literature that discuss the faktors that affect of profitability on banking companies. Further research can add control variable is firm size.
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan
(Politeknik Negeri Batam, 2017-07-20) Jaya, Perwira; Irawan Setiyanto, Adi
This study aims to analyze the effect of Intellectual Capital on Corporate Performance in banking companies listed on the Indonesia Stock Exchange which publishes the financial statements of 2011-2015. The independent variable in this research is Intellectual Capital influence is a performance that can be measured by value added created by VAHU, STVA, and VACA. The dependent variable is financial performance measured by ROA (Return On Asset). This research also use control variable that is Size, Leverage, and ROE (Return On Equity). Samples taken by using purposive sampling and meet sample criteria. The analysis technique used in this research is multiple regression analysis. The results showed that the intellectual capital component of Structural Capital Value Added (STVA), Value Added Capital Employed (VACA) had positive effect on ROA, and intellectual capital had positive effect on ROA, while other intellectual capital component like Value added Human Capital (VAHU) Effect on ROA. The results of this study are expected to add to the research literature on the influence of intellectual capital on the performance of banking companies. Future research can use other models to find intellectual capital.
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.
Pengaruh Modal Kerja Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Dan Ritel Yang Terdaftar Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2017-08-18) Nasiroh, Nafi'atun; Sulaksono Wibowo, Seto
This study is aimed to examine the effect of working capital and profitability of companies at the manufacturing and retail sector listed in Indonesia stock exchange (idx). Working capital is measured by net working capital, profitabiltas measured by return on assets and the value of a company is measured by tobin's q. In addition, this population Research is the entire manufacturing sector and retail companies were listed on the Indonesia stock exchange during the year 2015, 572 companies. Moreover, sampling method used is the purposive sampling. The numbers of samples chosen in this research are 187 companies that will be observed in this study in public listed company, Indonesian stock exchange (BEI). This results of this study has showed that working capital and profitability in a partial influence on the value of the company. This study contributes to give information on the influence of working capital and profitability of companies that can be used by companies and investors. In conclution, for the future study should add another variable can affect the value of the company.
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.
Pengaruh Corporate Social Responsibility (Csr) Terhadap Kinerja Keuangan Perusahaan
(Politeknik Negeri Batam, 2018-06-05) Lelyta, Novi; Lestari, Nanik
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Keuangan Perusahaan. Data yang digunakan yaitu data perusahaan non-keuangan di Bursa Efek Indonesia (BEI) periode tahun 2010-2016 sebanyak 665 sampel. Variabel dependen Kinerja Keuangan Perusahaan diukur dengan Return on Asset (ROA) dan Retunr on Investment Capital (ROIC). Variabel Independen Corporate Social Responsibility diadopsi dari Global Reporting Initiative (GRI) G3.1 Guidelines dengan 6 indikator dan 81 item. Variabel kontrol yaitu Sales Growth. Teknik analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian yang diwakili oleh Return on Asset (ROA) menunjukkan bahwa Corporate Social Responsibility berpengaruh positif terhadap Kinerja Keuangan Perusahaan dan di wakili oleh Return on Investment Capital (ROIC) menunjukkan bahwa Corporate Social Responsibility berpengaruh positif terhadap Kinerja Keuangan Perusahaan.
Pengaruh Persepsi Risiko Yang Dirasakan Terhadap Perilaku Konsumen Dalam Pembelian Online Pada Produk Fesyen
(Politeknik Negeri Batam, 2018-06-08) Setya Octaviani, Endah; Gunawan, Hendra
This study aims to determine the effect of decomposed perceived risk on consumer online shopping behavior of fashion products. This research is a development of Yue, Xiangbin, & Weiguo’s (2015) research. The significant differences presented are the product category, using the category of fashion product as the most demand category by consumers. Samples used are students in the field of accounting at universities. The result of this research are there is negative influence of perception of product risk to costumer satisfaction and re- purchased intention. The perceived cost risk has no negative effect on costumer satisfaction and re-purchase intention. Perceived of individual risk don’t have a negative effect on costumer satisfaction and re-purchased intention.
Pengaruh Piutang Dan Ukuran Perusahaan Terhadap Sales Growth
(Politeknik Negeri Batam, 2018-04-03) Nurzila; Irawan Setiyanto, Adi
This study aims to obtain empirical evidence of several factors that affect the company's sales growth, namely the influence of Accounts Receivable, Firm Age and Firm Size to Sales Growth of companies in the manufacturing sector of consumer goods listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The dependent variable of sales growth is measured by the proxy of the company's sales amount. Independent Variables Receivables are measured by the firm's receivable account value, the firm's age variable is measured by age since the company stands and the firm size variable is measured by the total assets owned by the company. This research method using approach of quantitative method. The sample was chosen using purposive sampling method with certain criteria and obtained as many as 140 samples of manufacturing companies that meet the criteria. Data analysis technique used is panel data regression analysis. The results of this study indicate that accounts receivable & firm size affect the company's sales growth. While the age of the company does not affect the company's sales growth.

D-4 Akuntansi Manajerial

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