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Item Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Di Bursa Efek Indonesia(Politeknik Negeri Batam, 2013-08) Putri, Wika Arsanti; Darmawan, ArifThis study aims to determine whether there are significant differences in the performance of the company before and after the company adopted IFRS. ROI, NPM and TAT are described by the company's performance. This This study uses difference test Paired t-tests. Before the test the differences, the data in the first test of normality. Results of this study showed no significant difference between the performance of the company before and after the adoption of IFRS. This study is limited to manufacturing companies of BEI that could change if the results of research may be carried out in all sectors of existing businesses.Item Analisis Hubungan Antara Opini Audit Dengan Kinerja Keuangan Pada Perusahaan Go Public(Politeknik Negeri Batam, 2013-09-01) Prawiranegara, Erico; Irsutami, IrsutamiThis research is based on performance of some company is not conform with audit opinion has given. For example Enron’s Case. Another that, previously relationship between both Opinion Audit and Finance Performance of Company has done. And the result shown different. For this research, ROA as finance performance of company to correlated with audit opinion. With used to Partial Correlation, research for 42 go public company in manufacturing has shown that between audit opinion and finance performance of company has correlated. But, correlation is not strong because value 0,482 is smaller than 0,5. Researcher hopes that it should to be more research with different variabel for finance performance of company to be able describe relationship is more strict right.Item Pengaruh Informasi Akuntansi Terhadap Pengambilan Keputusan Manajerial Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei)(Politeknik Negeri Batam, 2013-08-29) Harma, Ratih; Adi Wibowo, Seto SulaksonoThis research about accounting information at 62 (sixty two) company which enlist in Effect Exchange Indonesia (BEI) Period 2008-2012. Accounting information the used is share price and profit and also its influence to decision making of manajerial, namely in have invesment. Analysis the used is analysis of regresi measured of statistical value of data t make an audit of profit, share price and invesment. At result of statistical t test, because profit probability much more small from 0.05 hence model of regresi can be used for the prediction of invesment or can be said that by personal profit have an effect on signifikan to invesment while share price do not have an effect on to invesment because its probability much more big from 0.05.Item Hubungan Antara Opini Audit Atas Laporan Keuangan Daerah, Pendapatan Asli Daerah (Pad) Dan Dana Alokasi Umum (Dau) Dengan Kinerja Keuangan Daerah Kabupaten/Kota(Politeknik Negeri Batam, 2013-08-21) Angelina, Novita; Irsutami, IrsutamiThis research aims to find out the correlation between audit judgments in regional financial report, Local Government Revenue (PAD) and General Allocation Fund (DAU) to a regional government financial performance. In measuring regional income statement to use value for money concept. the data analyzed in this study used a sample of city / county on the island of Sumatra, with reference to the Regional Financial Statements which have been published in 2011. This study uses data analysis with a Pearson correlation of data processing and testing using SPSS 17.0. The result of this study show; (1st)a exceedingly weak negative correlation between audit judgment in regional financial report and regional government financial performance; (2nd) a strongly positive correlation between PAD and regional government financial performance; and (3rd) a negative correlation between DAU and regional government financial performance.Item Analisis Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Pada Perusahaan Properti Dan Real Estate Yang Go Public Di Bei Tahun 2006 - 2011)(Politeknik Negeri Batam, 2013-08-23) Sitorus, Yuni Sartika; Irsutami, IrsutamiThis study aimed to determine the effect of working capital manajemen on independence of profitability. The method used is regression analysis to compare the three variables is average collection period, inventory turnover in days, dan average payment period (independent variable) with the independence of profitability/ROI (dependent variable). Using a sample of 12 property and real estate companies, this study was able to prove that the working capital management significantly negative effect on profitability (ROI).Item Persepsi Mahasiswa Akuntansi dan Alumni Program Studi Politeknik Negeri Batam Yang Telah Bekerja Terhadap Etika Bisnis(Politeknik Negeri Batam, 2013-09) Iranovita Simanjuntak, Ime; Sinarti, SinartiEthics is a moral principle and the Act became a grounding bertindaknya someone so what he does is viewed by the public as a commendable Act and enhance the dignity and honor of a person. Business ethics is indispensable in the world of work increasing power saingnya, so with the existence of business ethics is the basis of every profession expert to be obedient on Basic. This research aims to examine and provide empirical evidence about the difference of perception between the accounting student who was still sitting on the bench and associated with the accounting student alumni have been working against business ethics. The population of this research are students majoring in accounting school year 2012/2013 and all accounting study program alumni at Batam State Polytechnic College. Sampling taken by respondents from the sample population of 127. This study used a purposive sampling method, criteria for college students is a student of accounting courses that have attended the courses for alumni and business ethics is an Accounting study program alumni have worked. The Data collected by means of questionnaires. Test results suggests that there was no difference in the perception of the business ethics between students graduate who have worked.Item Faktor Faktor Yang Mempengaruhi Keputusan Manajemen Dalam Pemilihan Perusahaan Outsourcing(Politeknik Negeri Batam, 2013-07-29) Resky Rara Lebang, Sury; Gunawan, HendraOutsourcing has become an increasingly popular option for many organizations. But they vary in terms of activities being outsourced, reasons for and benefits from outsourcing, and how the decision was made. This research presents an empirical research on five companies. It found out, in most cases it was the peripheral support activities being outsourced with cost reduction as the primary driver. Outsourcing decision was being made early in process without active involvement of the in house provider, and there were problems in supplier selection and management. The research identified preoutsourcing decision process and post-outsourcing management as the two key areas that gave cause for concern and offered recommendations for improvement.Item Pengaruh Reputasi Auditor Dan Kinerja Keuangan Terhadap Manajemen Laba(Politeknik Negeri Batam, 2013-08) Fitri, Rahma; Kartikaningdyah, ElyThe financial report is a summary of the financial transactions that occurred during the financial year in question. So its strategic financial statements resulted in management was often put through interventions in preparing and reporting financial statements. This study aimed to determine the effect of auditor reputation that distinguished between the Big Four auditors and non-Big Four auditors on earnings management and to determine the effect of financial performance proxied by CAR to earnings management. This study is a quantitative method with secondary data banking companies listed in Indonesia Stock Exchange 2010-2012. The analysis used is a simple regression analysis. The results showed that the reputation of the auditor (Big Four and non-Big Four) does not affect earnings management and financial performance proxied by CAR does not significantly affect earnings management.Item Analisis Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kepuasan Kinerja Karyawan(Politeknik Negeri Batam, 2013-07-02) Anggraini, Ria; Darmawan, ArifQuality of human resources will be met if job satisfaction as elements that affect the performance can be created perfectly. This study to examine the influence of organizational culture and leadership style on job satisfaction and employee performance. The population was Batam Polytechnic academic staff by 95 people. The influence of organizational culture, leadership style, job satisfaction and employee performance is a variable that will be tested in this study. Analysis tools used in this study is Path Analysis. The analysis showed that the significant negative effect of organizational culture on job satisfaction, leadership style significant positive effect on job satisfaction, organizational culture significant negative effect on employee performance, leadership style significantly negative effect on employee performance, job satisfaction significant positive effect on employee performance and style leadership significant positive effect on organizational culture.Item Pengukuran Kepuasan Mahasiswa Terhadap Perlayanan Pendidikan Di Jurusan Manajemen Bisnis Politeknik Negeri Batam(Politeknik Negeri Batam, 2013-07-29) Fitriani, Fitriani; Gunawan, HendraThe quality of educational system supports the formation of high quality human resources. The variable quality in this research was measured to know the ability in consumers expectations and the scholars as the most important consumer in educational system. This research aimed to measure afternoon and evening scholars’s expectation and satisfaction to the service which has been given by Business Management Department of Batam State Polytechnic using difference test methods (t-test). This research also provides performance’s assessment by services based on Surat Keputusan Menteri Pendayagunaan Aparatur Negara Nomor: KEP/25/M.PAN/2/2004. The results indicate there are differences in the quality of service and performance expectations between regular classes and regular classes during the evening, whereas for the satisfaction of the results obtained showed no differences satisfaction and service quality performance between regular classes and regular classes during the evening. In general, the quality of services in the category of service performance "GOOD". The research was conducted only in the Business Management Department does not involve other departments so hopefully next research scope can be expanded by adding respondents from other majors.