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    Pengaruh Pertumbuhan Perusahaan Terhadap Profitabilitas Perusahaan Retail
    (Politeknik Negeri Batam, 2017-06-22) Pefriani, Gusvita; Mayasari, Mega
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    Pengaruh Opini Audit Going Concern Terhadap Model Prediksi Kebangkrutan dan Reputasi Auditor
    (Politeknik Negeri Batam, 2017-06-09) Lizaldy, Muhammad Fadhill; Yulinda
    Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013-2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.
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    Pengaruh Gaya Kepemimpinan Transformasional Terhadap Organizational Citizenship behavior
    (Politeknik Negeri Batam, 2017-06-15) Sumarni, Sri; Hidayat, Hajan
    This study is aimed to examine the effect of transformational leadership style on organizational citizenship behavior. The study was conducted at several manufacturing companies at Batu Ampar industrial area, Batam City. In addition this study using quantitative approach. The method of data collection is by using questionnaires distributed to employees at the level of staff at manufacturing companies in the Batu Ampar industrial area, Batam City. Moreover, the sample used in this study is 150. The variables tested in this study are transformational leadership style and organizational citizenship behavior. This study are a simple linear regression test useds a data analysis technique. The results of this study indicate that the transformational leadership style has a positive and significant effect on the organizational citizenship behavior. Companies is expected to select the leaders who are able to inspire and motivate employees. Furthermore, this study can be influenced positive behavior on employees so as to enhance organizational citizenship behavior in employees. This study only limited the assessment in terms of employee staff level. In cconclusion of this study, for the future study should have assess not only from employees, but also from the relevant leadership or personal assessment that the results are more accurate.
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    Dampak Kepemimpinan Transformasional Pada Kreativitas Karyawan : Peran Orientasi Pembelajaran
    (Politeknik Negeri Batam, 2017-07-27) Setiawan, Hendry; Setiyanto, Adi Irawan
    Leadership holding a very important role in an organization, leadership is not can indivisible with an organization. In other words , an organization need a leader acting as the best which way organization will walk. Good leadership style will certainly provide a good impact anyway. Research aims to understand the impact of or influence of style leadership transformational on creativity employees. The analysis used in this study is the analysis techniques-SEM PLS (Partial Least Squares-Structural Equation Modeling). The population was used as the sample is concerned with service employees working in Batam. Sample chosen by using the method purposive sampling.Sample used in this research is 75 employees by spreading the questionnaire. The results of testing shows that style leadership transformational influential on the creativity employees. Thus , an employee who works on an enterprise would tend to creative if led by a leader who has the style of transformational leadership.
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    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 Adi
    This 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.
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    Pengaruh Pengendalian Internal dan Efektifitas Operasional Terhadap Kinerja Perusahaan
    (Politeknik Negeri Batam, 2017-06-05) Oktaviani, Batamia; Hasanah, Afriyanti
    An 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.
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    Pengaruh Siklus Konversi Kas Terhadap Tingkat Profitabilitas Perusahaan Ritel
    (Politeknik Negeri Batam, 2017-06-05) Rizki, Ade; Mayasari,Mega
    The 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.
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    Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan
    (Politeknik Negeri Batam, 2017-07-14) Diomensia, Helmina; Kartikaningdyah, Ely
    This study aimed to examine the effect of Corporate Social Responsibility on financial performance with variable control SIZE and IND. Corporate Social Responsibility is measured using global reporting initiative (GRI) 4. Financial performance is measured using return on asset and return on equity. Moreover this study used sample public listed companies in indonesian stock exchange (IDX) in period 2011-2015. Furthermore, this study used data analysis techniques using panel data regression analysis and sampling method used purposive sampling. The result of this study has shown that Corporate Social Responsibility has no positive effect on financial performance. In conclusion Corporate Social Responsibility no positive effect on financial performance, so the future study has to add financial performance which are have to measured NPM (Net Profit Margin) and EPS (Earning Per Share). The contribution of CSR to the company to make corporate social responsibility as a business strategy so that it can be a competitive advantage of companies that can provide positive implications on the company.
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    Pengaruh Ukuran Perusahaan, Pertumbuhan Aset dan Return On Assets (ROA) Terhadap Earning Per Share (EPS) Perusahaan Perbankan di Indonesia
    (Politeknik Negeri Batam, 2017-08-01) Purwanti, Desi; Sinarti
    This study aims to examine the effect of firm size, asset growth, and return on assets to earnings per share listed on the IDX period 2011-2015. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is simple regression analysis. The results showed that firm size has a positive effect on earnings per share. Asset growth has negative effect on earnings per share. Return on assets has a positive effect on earnings per share. The results of this study are expected to add to the research literature on the factors that affect earnings per share in banking companies. Further research is expected to use more samples, as well as longer periods, in order to obtain accurate results. It is advisable to add independent variables that can affect the amount of earnings per share, such as Quick Ratio, Inventory Turnover, or by adding variable operating cash flows to banking companies in order to obtain better result.s
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    Pengaruh Kualitas Pelayanan Jasa Perbankan Terhadap Kepuasan Nasabah pada PT Bank BNISyariah Batam
    (Politeknik Negeri Batam, 2017-08-24) Ningsih, Wahyu; Yulinda
    This 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.