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Item Pengaruh Konvergensi Ifrs Terhadap Kinerja Perusahaan Manufaktur Di Indonesia(Politeknik Negeri Batam, 2017-08-24) Putri, Manda; Darmawan, ArifItem Pengaruh Corporate Social Responsibility, Leverage, Capital Intensity Dan Profitability Terhadap Tax Avoidance(Politeknik Negeri Batam, 2017-07-07) Theresia, Heny; Kartikaningdyah, ElyItem Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas(Politeknik Negeri Batam, 2017-06-09) Syaifullah, Muhammad; Darmawan, ArifThis study aimed to examine the effect of working capital management on profitability of the financial sector companies listed on Indonesian Stock Exchange in 2008-2016. Population in this study is financial sector companies listed on Indonesian Stock Exchange in 2008-2016. The total company obtained for 39 companies that become the sample in this research. The effects of independent variables such as the accounts receivable period, accounts payable period and the company's cash conversion cycle on return on assets are examined by panel data analysis methods. The results of this study show that account receivable period have negative significant relationship with profitability. Account payable period and cash conversion cycle no have significant relationship with profitability. Future research should use other independent variables that may affect the profitability of the company, in addition to measuring company profitability can also be proxied with other ratios.Item Pengaruh Struktur Pasar, Strategi Diversifikasi, Dan Karakteristik Bank Pada Bank Konvensional Di Indonesia(Politeknik Negeri Batam, 2017-08-22) Sopa, Mira Maya; sinarti, sinartiThe purpose of this study was to examine the effect of market structure, strategy diversification, and bank characteristics on profitability. The diversification strategy is measured using bank operating income. Characteristics of banks is measured by two proxies, BOPO (Operational Income Operating Cost) and LDR (Loan to Deposits Ratio). The sample of this study is a conventional bank listed in Indonesia Stock Exchange (IDX) period 2011-2015. Sampling method using purposive sampling. The analysis tool used is simple linear regression analysis and partial test (t statistic test). The results of this study shows that market structure and strategy diversification have a significant positive effect on profitability. Bank characteristics measured by LDR (Loan to Deposits Ratio) also have a significant positive effect on profitability, but the characteristics measured by BOPO show a significant negatif effect on profitability. This study is limited to only some internal and external factors, so that for further research can use other factors that can give implication to bank profitability.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 Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Tingkat Profitabilitas Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia(Politeknik Negeri Batam, 2017-06-15) Kurniawan, Kurniawan; Ansori, MuslimThis study aimed to examine the effect of leverage and firm size to profitability of the banking sector companies listed on Indonesian Stock Exchange in 2011-2015. Population in this study is banking sector companies listed on Indonesian Stock Exchange in 2011-2015. The total company obtained for 30 companies that become the sample in this research. The effects of independent variables such as the leverage and the firm size on profitability are examined by panel data analysis methods. The results of this study show that leverage variable does not effect to profitability. Firm size variable does not effect to profitability. Future research should use other independent variables that may affect the profitability companies.Item Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013(Politeknik Negeri Batam, 2015-07-13) Wydianti, Puspa Dewi; sinarti, sinartiThe financial sector companies are companies engaged in financial services related to management, investment, borrowing money which basically makes money as a business by offering fiscal expertise. As a company engaged in financial services, the optimal capital structure is necessary because the company is vulnerable to country’s economic turmoil. The purpose of this study was to determine some of the factors that could affect the capital structure on the financial sector company, such as profitability, asset structure, growth opportunities, income volatility, ownership structure, and interest rates. In this study, researcher used secondary data from audited financial statements of financial sector companies listed on the Indonesia Stock Exchange period 2009- 201 and interest rate data of the Central Bank of Indonesia with analysis tools such as analysis simple regression and multiple regression analysis. Results from this study are partially profitability and earnings volatility significant negative effect on the capital structure, while the structure of assets, growth opportunities, ownership structure, and interest rate does not significantly influence the capital structure financial sector company. However, simultaneously all independent variables significantly influence the capital structure financial sector company. Future studies are expected to add samples from other countries such as Singapore and Malaysia as well as the independent variable of other external factors so that the test results were able to be a reference.Item Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dan Bursa Efek Singapura(Politeknik Negeri Batam, 2015-07-13) Tambunan, Bintang; sinarti, sinartiWorking capital management is the management of the elements of current assets and current liabilities elements. The purpose of working capital management is to manage current assets and current liabilities in order to obtain proper net working capital and guarantees the liquidity of the company. The objective of this research is to investigate the influence of working capital management which proxies by the current ratio, fixed asset turnover, cash turnover, and the cash conversion cycle of the return on assets. The data used are the secondary data from the financial statements of manufacturing companies in Indonesia and Singapore. This research was conducted on 132 manufacturing companies listed on the Indonesia Stock Exchange and 39 manufacturing companies listed on the Singapore Stock Exchange. The sample collection techniques used purposive sampling method. Data analysis used simple linear regression and tested by t-test, and coefficient determination test with level of significance 5%. The results of research in Indonesia are the current ratio and fixed asset turnover still remains significant positive effects on profitability, and significant negative effects on cash turnover, and cash conversion cycle had no significant effects on profitability. In contrast to the results of research in Singapore, that the current ratio and the cash turnover had no significant effect, fixed asset turnover still has significant negative effects, and cash conversion cycle had significant positive effects on profitability.Item Pengaruh Efisiensi Kontrak, Profitabilitas Dan Income Smoothing Terhadap Earnings Management(Politeknik Negeri Batam, 2015-08-26) Agustiana, Eka; Lestari, NanikThe purpose of this research is to analyze the impact of Contract efficiency, profitability and income smoothing on earnings management. Contract efficiency was proxied with a bonus plan, debt covenants and political cost. Profitability was proxied by return on assets (ROA) and income smoothing proxied by changes operating cash flow. While earnings management discretionary accruals are measured by using two models of Modified Jones Model and Kothari Model. The research was conducted for non banking firms in Indonesia Stock Exchange from 2010 to 2013. The results of this study are, The results using the Modified Jones Model as a proxy of earnings management can not showed relationship between political cost, bonus plan, debt covenants, profitability and income smoothing on earnings management. The results using the Kothari Model as a proxy of earnings management we found evidence of positive relationship between debt covenant, political cost, profitability on earnings management. but we haven’t evidance of relationship between bonus plan and income smoothing on earnings management.Item Pengaruh Perputaran Modal Kerja Dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013(Politeknik Negeri Batam, 2015-08-05) Desliana, Eticha; Irawan, AdiThis research is to explain the relationship working capital turnover and inventory turnover on the level of profitability of property companies and real estate as well as how big the effect of working capital turnover and inventory turnover on the profitability of the company. The purpose of this study was to determine the effect the relationship between working capital turnover and inventory turnover on profitability (ROI) companies. Sample collection technique using purposive sampling method. Analysis of data using multiple linear regression. This study tested with multiple regression analysis, t-test, and test the coefficient of determination. Data used in this research is secondary data by using the financial statements in the Indonesia Stock Exchange on 47 samples of company property and real estate period 2009 to 2013. The results of this study and discussion, it can be concluded that the working capital management with working capital turnover indicator negative influence on profitability while inventory turnover indicators positive effect on the profitability of the company property and real estate 2009-2013 period.