D-4 Akuntansi Manajerial

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

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Subject: search.filters.subject.Manajemen dan Ilmu yang Berkaitan

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Now showing 1 - 10 of 40
  • Repository Politeknik Negeri Batam
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    Pengaruh Pengendalian Internal dan Efektifitas Operasional Terhadap Kinerja Perusahaan
    (Politeknik Negeri Batam, 2017-06-05) Oktaviani, Batamia; Hasanah, Afriyanti
    An organization has a goal to be achieved. The achievement of the goals of each organization is based on firm performance. This study aims to determine whether there is influence between internal control and operational effectiveness of company performance. This study uses panel data regression analysis. The population in this study include consumer goods companies and trade, services & investment firms listing in Indonesia Stock Exchange (IDX). The sample was chosen by using purposive sampling method, based on the population that has been described above, then the sample selected in this study is 75 companies. Data collection techniques use content analysis. The test results indicate that internal control has a significant negative effect on company performance. This shows that the implementation of high internal control in the company can reduce the company's performance and affect the amount of net profit that can be obtained from all the assets owned by the company. On the other hand operational effectiveness positively affect the company performance. Operational effectiveness will improve company performance in the form of managing inventory, receivable efficiently and asset management significantly affect company performance.
  • Repository Politeknik Negeri Batam
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    Pengaruh Ukuran Perusahaan, Pertumbuhan Aset dan Return On Assets (ROA) Terhadap Earning Per Share (EPS) Perusahaan Perbankan di Indonesia
    (Politeknik Negeri Batam, 2017-08-01) Purwanti, Desi; Sinarti
    This study aims to examine the effect of firm size, asset growth, and return on assets to earnings per share listed on the IDX period 2011-2015. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is simple regression analysis. The results showed that firm size has a positive effect on earnings per share. Asset growth has negative effect on earnings per share. Return on assets has a positive effect on earnings per share. The results of this study are expected to add to the research literature on the factors that affect earnings per share in banking companies. Further research is expected to use more samples, as well as longer periods, in order to obtain accurate results. It is advisable to add independent variables that can affect the amount of earnings per share, such as Quick Ratio, Inventory Turnover, or by adding variable operating cash flows to banking companies in order to obtain better result.s
  • Repository Politeknik Negeri Batam
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    Pengaruh Komitmen Kerja dan Motivasi Terhadap Kepuasan Karyawan di Kawasan Industri Batam Center’
    (Politeknik Negeri Batam, 2017-08-27) Kamaliah; Darmawan, Arif
    This study aims to examine the effect of work commitment and work motivation on employee job satisfaction. This study used 83 respondents from industrial companies (shipping) which is in the batam center area. The type of data used in this study is the interval scale. While the scaling method used in the form of Likert scale instrument with 4 rating categories. Data processing techniques in this study using spss software program 17. The results of this study indicate that work commitment and work motivation have a positive effect on employee job satisfaction.
  • Repository Politeknik Negeri Batam
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    Faktor-Faktor yang Mempengaruhi Niat Berwirausaha pada Mahasiswa di Politeknik Negeri Batam
    (Politeknik Negeri Batam, 2017-08-01) Iskandar; Hidayat, Hajan
    Unemployment in Indonesia is faced with growing economic growth. This means that it needs to be overcome by improving entrepreneurship among the people and is expected to have a high entrepreneurial spirit, so that it will be able to open employment independently. In addtion, in the college should be able to prepare students, in order to become a superior entrepreneur in order not to rely on other people's work, but it takes courage to open their own business or entrepreneurship. The problem in research is first whether the need will affect the intention of entrepreneurship. Secondly whether the need will affect the intention of entrepreneurship. Thirdly whether environmental factors influence the intention of entrepeneurship. The method used in this research is quantitative approach. This approach has a purpose to prove the influence of the relationship between independent variables (independent) with dependent variables. This study used as many as 86 samples of business management students at Batam State Polytechnic. The result of this research is that the need for achievement and environmental factors have a positive effect. While for self efficacy have negative effect. The limitation of this research is to study only business management students at Batam State Polytechnic. In conclusion of this study for the future are to expanded variables to be more specific and exercise entrepreneurship to be more trained in a business activity.
  • Repository Politeknik Negeri Batam
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    Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya Terhadap Pengungkapan Going Concern
    (Politeknik Negeri Batam, 2017-07-27) Juliani, Elvi; Irianto, Danar
    This study is aimed to examine the effect of going concern opinion covering audit quality, financial condition of company, companys size, the company’s growth and audit opinion prior year. The analysis technique used in this research is logistic regression analysis. In addition, the results showed that the quality of the audit, financial condition of company and audit opinion prior year significantly and executive compensation affect bank profitability significantly, and variable that do not significantly the company size and the company’s growth. Moreover the result of the study are expected to add to the research literature that discuss the factors that affect of going concern opinion on manufacturing companies. This the conclusion for the future study should add more independent variabel is audit tenure.
  • Repository Politeknik Negeri Batam
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    Pengaruh Organization Life Cycle Terhadap Earnings Management Sebelum dan Sesudah IFRS
    (Politeknik Negeri Batam, 2017-06-17) Candra, Regine Cindya; Darmawan, Arif
    This study aimed to examine the impact of organization life cycle on earnings management before and after IFRS. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange period 2008-2016, except for 2012 with a total sample of 25 companies. In addition, the sample collection method used purposive sampling method and analysis technique used is multiple regression analysis. The proxy used to measure organization life cycle is retained earnings/total assets. Moreover, the proxy used for earnings management is to use modified jones models. The results showed that organization life cycle negatively affects earnings management before and after IFRS. Due to there is no significant change of rules between PSAK and IFRS. Futheremore, this study should have to add more variable like growth, ROA, and ROE, and also this study could be used as reference material and comparison for revised PSAK before and after IFRS to make the reader more understand about financial statements after IFRS and to facilitate investors in reading financial statements.
  • Repository Politeknik Negeri Batam
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  • Repository Politeknik Negeri Batam
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    Pengaruh Working Capital Terhadap Firm Value di Indonesia
    (Politeknik Negeri Batam, 2017-07-07) Pertiwi, Diah Retno; Wibowo, Seto Sulaksono Adi
    This study aims to examine the influence of working capital on firm value by considering financial constraints as the moderation variable. This study has done by using annual report of non-financial company that listed in Indonesia Stock Exchange period 2011-2015 as the sample. Working capital is proxied by Net operating Working Capital (NWC). Firm value is proxied by total market value. Financial constraint is proxied by size. Samples were taken by using purposive sampling technique. The analysis technique used in this research is simple regression analysis. The results showed that working capital affect firm value significantly and financial constraints strengthen the affect of working capital on firm value. The results of the study are expected to add the research literature about the influence of working capital on firm value and the influence of financial constraints on that relationship.
  • Repository Politeknik Negeri Batam
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    Pengaruh Workplace Bullying Terhadap Kepuasan Kerja, Komitmen Organisasi Dan Turnover Intention Dengan Strain Sebagai Mediasi
    (Politeknik Negeri Batam, 2017) Fatimah, Dita Rizki; Hidayat, Hajan
    Bullying is one of the most common phenomena in the workplace. Bullying is one form of aggressive behavior with the power that is being done repeatedly with the aim of disturbing other children or victims who are weaker than it is. Bullying has become a hot social topic of late these days when more cases of bullying are happening. The purpose of this study is to explain empirically the effect of workplace bullying on job satisfaction, organizational commitment, and turnover intention with strain mediation. Objects studied are manufacturing companies employees in the city of Batam. The method used in the research by distributing questionnaires to employees. Data processing techniques using PLS‐SEM analysis by evaluating the Outer and In‐Model Models. The results of this study are consistent with previous research, which states that bullying work has an influence on job satisfaction, organizational commitment and intersection‐ mediated intentions. Translated is the workplace of bullying has an influence on job satisfaction, organizational commitment and intent rotation mediated by strain variables.
  • Repository Politeknik Negeri Batam
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    Pengaruh Perputaran Modal Kerja dan Perputaran Kas Terhadap Tingkat Profitabilitas pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015
    (Politeknik Negeri Batam, 2017-05-26) Merlin, Merlin; Wibowo, Seto Sulaksono Adi
    This study aims to determine the effect of working capital and the effectiveness of the use of working capital on the level of profitability in insurance companies. The variables used in this study are working capital and the effectiveness of the use of working capital as an independent variable and profitability as a dependent variable. Working capital is measured by working capital turnover (X1), the effectiveness of the use of working capital is measured by cash turnover (X2) and profitability is measured by return on investment (Y). The population in this study is an Insurance Company listed on the Indonesia Stock Exchange from 2011-2015. The sample in this study is taken by using purposive sampling criteria and samples that meet the criteria has been determined as many as 50 financial statements. The type of data used in this study is secondary data originating and published from the Indonesia Stock Exchange (BEI). The collected panel data is then analyzed by using model test, classical assumption, multiple regression analysis, t test, and determinant coefficient analysis to see the level of conformity of the analysis. The result of this research shows that the rotation of working capital has a positive effect on profitability, it can be seen from t value> t table (2.181> 2.010) and cash turnover has no significant effect on profitability, can be seen from t value