D-4 Akuntansi Manajerial
Permanent URI for this collectionhttps://repository.polibatam.ac.id/handle/123456789/67
Browse
7 results
Search Results
Item Hubungan Corporate Social Responsibility dan Value Added; Berdasarkan Perusahaan Pertambangan di Indonesia yang Terdaftar di Bursa Efek Indonesia(Politeknik Negeri Batam, 2017-06-15) Bandi; Wibowo, Seto Sulaksono AdiThis study aims to examine the relationship of corporate social responsibility and value added listed in Indonesia Stock Exchange period 2010-2015. Corporate social responsibility is proxied by Corporate Social Disclosure Index (CSDI) based on GRI (Global Reporting Initiative). Value added is proxied by AVAR (Asset Value Added Rate) from financial reporting components that are employee’s salary, interests, tax, dividend, retained earnings dan average total assets. Samples were taken by using purposive sampling and sample selection criteria. The analysis technique used in this research is product moment pearson correlation. The result showed that CSR and the disclosure on mining sector companies during six periods haven’t shown maximal results yet. This research only used companies in mining sector and correlation analysis. Further research can add another sector companies and regression analysis.Item Pengaruh Pengendalian Internal dan Efektifitas Operasional Terhadap Kinerja Perusahaan(Politeknik Negeri Batam, 2017-06-05) Oktaviani, Batamia; Hasanah, AfriyantiAn 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.Item Pengaruh Siklus Konversi Kas Terhadap Tingkat Profitabilitas Perusahaan Ritel(Politeknik Negeri Batam, 2017-06-05) Rizki, Ade; Mayasari,MegaThe purpose of this study is to investigate the impact of Cash Conversion Cycle on firm profitability of retail companies listed in the Indonesian Stock Exchange for the period of 2012-2015.This study use purposive sampling; therefore the data includes is 76 observations covering 19 firms in 4 years period. The hypothesis testing is using panel data regression. The result shows that CCC has negative effect to firm profitability. The short cycle of CCC will increase firm profitability. Firm size and firm age as control variables do not have significant effect on firm profitability. This study limits to Indonesia’s retail company.Item Pengaruh Kualitas Pelayanan Jasa Perbankan Terhadap Kepuasan Nasabah pada PT Bank BNISyariah Batam(Politeknik Negeri Batam, 2017-08-24) Ningsih, Wahyu; YulindaThis study is aimed to determine the effect of customer satisfaction bank BNI Syariah Batam. This study using purposive sampling and using certain criteria. The sample using in this study is the customer at BNI Syariah Batam and the sample obtained as many as 60 respondents. This study measures the satisfaction factors of public bank which rained BNI Syariah the customers which are using independent variables of tangible, reliability, responseiveness, assurance, and empathy. This study is with questionnaire. In addition, this study using data analysis with simple linear regression analysis method in SPSS 17.0 software. Moreover based on the results of data analysis and processing, it can identify that tangible variables, reliability, responsiveness, assurance and empathy have significant effect on customer satisfaction. Limitations in this study are only focusing on BNI Syariah bank customers in Batam city, for further research should the respondents should be more extended again and add independent variables that allegedly have an effect on customer satisfaction bank BNI Syariah.Item Pengaruh Komitmen Kerja dan Motivasi Terhadap Kepuasan Karyawan di Kawasan Industri Batam Center’(Politeknik Negeri Batam, 2017-08-27) Kamaliah; Darmawan, ArifThis 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.Item Pengaruh Tingkat Modal Kerja terhadap Profitabilitas Perusahaan(Politeknik Negeri Batam, 2017-06-09) Jamaiyah; Irianto, DanarThis study aimed to provide empirical evidence for companies and investors in the form of information that is important to determine the effect of working capital level on corporate profitability. This research uses quantitative approach method, data retrieval technique using purposive sampling method. The sample in this study amounts to 180 manufacturing companies listed on the Indonesia Stock Exchange (BEI). Data analysis technique used is panel data regression analysis. The results showed that the level of working capital has a significant influence on the profitability of companies with increased working capital will be followed by increased profitability of the company. The optimal variable deviation of working capital significantly reduces the profitability of the company. The existence of excessive working capital shows unproductive funds and can cause harm to the company. The variables coage, der, atan, and cr as control variables significantly influence the profitability of the company. This research is limited to manufacturing companies listed in Indonesia Stock Exchange period 2011-2015, so for the future it is advisable to use other variables related to the research and expand the sample from other industries with longer period of year.Item Pengaruh Kualitas E-service Website E-commerce Terhadap E- satisfaction Pelanggan(Politeknik Negeri Batam, 2017-06-09) Audina; Mayasari, MegaE-commerce has been thought as a very good alternative for individual nor companies to join business in reaching out new customer. Shopping by using e-commerce system have to be good in service side, so that customers satisfactions can improve and will impact to the sale of e-commerce website. Regarding to the formulation of the problem of this research is to explain systematically the fact about phenomena e-service website e-commerce influence to customers satisfaction e-satisfaction). The sample is the student with management business major in colleges and universities in Batam. The method of this research is a survey. The technique of data analysis uses PLS-SEM analysis. The result of this research is consistent with the previous research, that stated e- service had a positive impact to e-satifcation customers in online system. The conclusions are efficiency, system availabillity, fulfillment, and privacy are very impact e-satisfation variable.