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', Kamaliah '

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Author-ID : 1552595

Economics, Econometrics & Finance

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PENGARUH MODAL FISIK, MODAL FINANSIAL, DAN MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI TAHUN 2009 S.D 2013) ', Fitriyati Is '; ', Kamaliah '; ', Gusnardi '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of physical capital, financial capital, intellectual capital have a significant effect on the performance of Food and Beverages companies listed on the Stock Exchange. The research was conducted on Food and Beverages Company Listed on the Stock Exchange in 2009 till 2013, which amounted to 18 companies and is based on the feasibility of the methodology can only be done on a sample of 11 companies. In testing hypotheses make use of statistical analysis using the paired difference test using SPSS analysis tools. The results showed that simultaneous variable physical capital, financial capital, intellectual capital significantly influence a company's financial performance is proxied by ROE. Whereas in partial physical capital and financial capital has no significant influence on the financial performance of the company, only the intellectual capital variables have a significant effect terhadao company's financial performance. From this study it can be concluded that the management of both the physical capital, financial capital and intellectual capital will be able to improve the performance of the company. In addition to physical capital and financial capital Intellectual capital is an important factor that affects the company's ability to remain competitive in the global market so that the manager is expected to know the importance of intellectual capital. And for Bapepam and the Indonesian Institute of Accountants should be able to establish better standards for the measurement and disclosure of intellectual capital.Kata Kunci : Capital, physical, financial, intellectual, ROE

PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN SISTEM TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH DAERAH PROVINSI RIAU ', Mila Suhardini; ', Kamaliah '; ', M.Rasuli '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to test the Influence of Participation in Budgeting, Budget Goal Clarity, Structure Decentralization, and the Information Technology Systems Managerial Performance Local Government (Case Studies on Local Government of Riau Province). The sampling method using purposive sampling technique, the choice of non-probability samples that meet certain considerations. The author conducted research based data retrieval techniques through questionnaires. Analysis of the data used has properties quantitative analysis of data through multiple linear regression equation with the t test and the partial test R2 and collected data is processed with the statistical program SPSS 17.0. The results were obtained as a partial conclusion that four variables t (5,665, 9,482, 3,906 and 7,174) with four variables indicate t is greater than t table. It was concluded that the four variables (Participation in Budgeting, Budget Goal Clarity, Structure Decentralization, and Information Technology Systems) in this study a significant effect on Managerial Performance of Local Government. Moreover, judging from the determination of a test in which the values of R 0,934 and adjusted R2 0,867 or 86,7%. independent variables affect the dependent variable, is13,3% influenced by other variables.Kata Kunci : Budget, decentralization, technology and performance

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