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  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Organization Life Cycle Terhadap Earnings Management Sebelum dan Sesudah IFRS
    (Politeknik Negeri Batam, 2017-06-17) Candra, Regine Cindya; Darmawan, Arif
    This study aimed to examine the impact of organization life cycle on earnings management before and after IFRS. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange period 2008-2016, except for 2012 with a total sample of 25 companies. In addition, the sample collection method used purposive sampling method and analysis technique used is multiple regression analysis. The proxy used to measure organization life cycle is retained earnings/total assets. Moreover, the proxy used for earnings management is to use modified jones models. The results showed that organization life cycle negatively affects earnings management before and after IFRS. Due to there is no significant change of rules between PSAK and IFRS. Futheremore, this study should have to add more variable like growth, ROA, and ROE, and also this study could be used as reference material and comparison for revised PSAK before and after IFRS to make the reader more understand about financial statements after IFRS and to facilitate investors in reading financial statements.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Perception of Teamwork Terhadap Perilaku Kerja Inovatif dengan Variabel Mediasi Group Support for Innovation dan Psychological Empowerment
    (Politeknik Negeri Batam, 2017-06-21) Sari, Diah Ayu Mustika; Hidayat, Hajan
    This study aimed to examine the influenced perception of teamwork on innovative work behavior through intervening variable group support for innovation & psychological empowerment. This study was used quantitative method with data analysis such us regression analysis and sobel test. The study was conducted using a questionnaire. The object of research is focused on employees of manufacturing companies in the area Batamindo Industrial Park Supervisor, Leader, Quality Assurance (QA), Planner, and Inspector with 105 sample respondents. Theresult showed that perception of teamwork influenced group support for innovation, group support for innovation influenced psychological empowerment, but psychological empowerment influenced innovative work behavior. By sobel test showed result that perception of teamwork influenced on innovative work behavior through intervening varibael group support for innovation & psychological empowerment, but the influenced of intervening variable is not perfect. The limitation of this study used questionnaire media and research objects are limited only to manufacturing companies in the area Batamindo Industrial Park. An implication got in this study hope can be used as an information for companies and organizations to design team-based work to encourage the emergence of innovative work behavior on employees. Future studies are expected to be able to add other variables that still connected, such as leadership, group vision, and etc.