D-4 Akuntansi Manajerial

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

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2017 - 20185

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Subject: search.filters.subject.Social Science, Sociology and Anthropology (Ilmu Sosial, Sosiologi dan Antropologi)

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Now showing 1 - 5 of 5
  • 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
    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.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Free Cash Flow, Capital Liquidity Dan Size Terhadap Profitabilitas Perusahaan
    (Politeknik Negeri Batam, 2018-08-31) Ikwatul Fajrian, Rahmat; Arsanti Putri, Wika
    This research aims to know the influence of free cash flow, capital liquidity and size towards the profitability of companies in the finance company in Indonesia Stock Exchange (IDX) period in 2009-2017. Company’s profitability is measured by using dependent variable as the profitability while free cash flow, capital liquidity and size as its independent variables. The method research of using quantitative methods approach. Research method is using purposive sampling that gets results 65 finance companies, and sample data used is the data panel. The results of this research show that Free Cash Flow does not affect profitability which Capital Liquidity and Size has effect on profitability. Further research is expected to add samples and add other variables such as profitability as measured by ROA and ROI. This research company referable to be able to create a policy to increase the company's profit in the future by making use of free cash flow and the liquid capital for other investment activities and planning.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Corporate Social Responsibility, Leverage, Capital Intensity dan Profitability Terhadap Tax Avoidance
    (Politeknik Negeri Batam, 2017-07-07) Theresia, Heny; Kartikaningdyah, Ely
    Tax evasion has become a concern for governments over the years. Many efforts have been made by the government to make people more obedient when paying taxes. This research is expected to be able to assist the government in paying attention to the actions taken by the company in presenting its financial statements to then be used as the basis in the calculation of taxes to be paid by the company. This study aims to examine how the influence of Corporate Social Responsibility (CSR), leverage, capital intensity, and profitability to tax avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange in 2013, 2014, and 2015. Tax Avoidance is measured using Effective Tax Rate (ETR). The total sample of the company amounted to 444 companies for 3 years, but the sampling criteria in this study using purposive sampling, which in turn left only 255 companies that will be used for statistical testing. This research method using simple linear regression with the aid of SPSS 17 test. This research was tested partially with t test. The results of this study indicate that CSR has a positive effect on tax avoidance, leverage has positive effect on tax avoidance, capital intensity has positive effect on tax avoidance, and profitability has positive effect on tax avoidance. The limitation of this study is a less lengthy study period, using only one proxy in tax avoidance, a low coefficient of determination, and using cross-sectional data. Subsequent research can add to the study period, using the book tax differences in tax avoidance measures, and adding other variables that affect the ETR and using panel data for further testing.
  • Repository Politeknik Negeri Batam
    Item
    Variabel Kepuasan Pelanggan Memediasi Hubungan Antara Anteseden Dan Loyalitas Nasabah Bank
    (Politeknik Negeri Batam, 2017-06-21) Nur Azizah, Dunya; Gunawan, Hendra
    This study aims to determine the effect of service quality, service convenience, fairness of perceived price influence customer satisfaction and customer loyalty and to know the effect of satisfaction variable can mediating between service quality, service convenience, fairness of perceived price to customer loyalty. Furthermore, this study also tested different respondents from the level of education. The object of research is customer of public sector bank located in Batam City. This researched used questionnaire in likert scale. Sampling method in this research using convenience sampling. Analysis technique this researched used simple regression, multiple regression, and Mann-Whitney test that is used to test the difference of respondents from the level of education. The results of this study show that the service quality, service convenience, and fairness of the perceived price positively impact the satisfaction and loyalty customers and found the role of mediation of variable satisfaction. The study found difference in customer perceptions of some services provided by banks. Further research can use a generalizable sample.