D-4 Akuntansi Manajerial
Permanent URI for this collectionhttps://repository.polibatam.ac.id/handle/123456789/67
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Item Pengaruh Leverage, Diversifikasi Produk dan Ukuran Perusahaan Terhadap Profitabilitas(Politeknik Negeri Batam, 2018-09-03) Darmajati, Jagat; sinarti, sinartiThis research aims to examine the influence of product diversification, leverage, and the size of the company toward profitability. The sample in this research totalled 170 general insurance company which is registered in the financial services authority (OJK). Technique of data analysis using multiple regression analysis. The results showed that the company's size and leverage has positive influence towards profitability. While the product diversification effect negatively to the company's profitability. The results of this study illustrate that the utilization of capital structure and asset management can improve the company's profit growth. This research is important for the company or organization in order to better manage corporate liabilities and implementing corporate strategy wisely. The study was limited to General insurance company which is registered in Indonesia Financial Services Authority (OJK) period 2014 until 2016, then further research is recommended to use a sample from another industry and use other variables based on the theory that supports and a longer period.Item Pengaruh Kualitas Audit dan Kinerja Perusahaan Terhadap Manajemen Laba Rill(Politeknik Negeri Batam, 2017-08-23) Fayka, Ainun Nur; Lestari, NanikThis study aims to examine the effects of audit quality and firm performance on earnings management 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. Firm performance is proxied by Tobins Q. The earning management used is real earnings management measured using model namely Roychowdhury model (2006). This study uses secondary data with database collection technique. Total sample used in this research is 1176. The analysis technique used is panel data regression analysis. The results of the study found that audit quality used proxy fee audit has an effect on earnings management and firm performance has effect on earnings management. The results of this study are expected to add to the research literature on audit quality, earnings management and company performance.Item Nilai dari Penggunaan Media Sosial pada Retail Tas(Politeknik Negeri Batam, 2017-06-09) Fitri, Elsa; Mayasari,MegaThe development of the internet is expanding, the entrepreneur needs to consider the utilization of computer technology and telecommunications to do business (E- business). Batam is an industrial city located on the border of the State, thus making the Batam become werehouse imported products. The use of social media by retail bags in Batam has been mushrooming at present. This research aims to find out whether the factors that encourage the use of social media usage against the perception of the value of the use of social media (internal operations, customer service, marketing and sales). Data analysis techniques used in this research is the analysis of PLS-SEM. Results from this study are consistent with previous research suggesting that competence in technology, customer pressure, competitive pressures, and mobile environment positive effect against the use of social media by retail bag Batam, different from the competitive pressures that influence negatively. Social media use the positive effect of the use of social media (internal operations, marketing, sales and customerservice). The limitations in this study was the only one researching social media users retail bag Batam, so research can then use wider sample of such retail fashion (shoes, clothes, bags, etc).Item Pengaruh Pemberian Reward dan Motivasi Kerja Terhadap Kinerja Karyawan pada Perusahaan Jasa Pelayanan Telekomunikasi di Batam(2015-07-01) Handayani, Ratih; Irsutami, IrsutamiThis research intends to evaluate the effects of reward and motivation on employee performance. This research was conducted specifically on the telecommunications services company in Batam in 2015. The data was collected using a questionnaire to the respondent. The study tested the validity and reliability, the classic assumption test, and test multiple regression analysis. Results from this study is the reward positive and significant impact on employee performance, motivation and significant positive effect on the employee performance, reward and motivation positive and significant impact on the employee performance. Limitations of the research is a company that is used is limited to the services sector. As for the implications and suggestions for future research is the number of samples multiplied so get more accurate data, add another variable or using references other variables that effect the performance of the employee.