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EFEK HARGA, PROMOSI, DAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK INDIHOME DI KANTOR PLASA TELKOM PELITA BATAM Ade Tryana Putri; Bambang Satriawan
Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Vol 7 No 2 (2017): AGUSTUS
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/jzm.v7i2.64

Abstract

This research aims to test and prove the effect price, promotion, and product toward buying decision of Indihome in Plasa Telkom Pelita Batam. The population of this study were customer of Plasa Telkom Pelita Batam. In determining sample, the authors use Probability sampling with Randhom Sampling. The respondents in this study were 126 customer and taken by Slovin method with 10% standart error. This study uses quantitative data from their prime source collected through questionnaires. The data analysis technique applied test the hypothesis is quantitative analysis, the validity, reliability test, classic assumption test, multicoloniarity test, heteroscedasticity test, normality test, multiple linear regression analysis, t-test, f-test, and the coefficient of determination R2. The results analysis showed that Variable price, partially has positive and significant effect on buying decision. Variable promotion partially has positive and significant effect on buying decission. And product partialy also has positive and significant effect on buying decission of customer at Plasa Telkom Pelita. Variable of price, promotion, and product simultaneously has significant effect on buying decision at Plasa Telkom Pelita Batam.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Dokman Marulitua Situmorang, Erlina, Bambang Satriawan Dokman
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.91 KB) | DOI: 10.31629/jiafi.v3i2.2201

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh hubungan antara Kompetensi terhadap kualitas audit, Independensi terhadap kualitas audit, kompetensi dan independensi terhadap kualitas audit serta mengetahui apakah etika auditor sebagai variabel moderasi mampu memoderasi kompetensi terhadap kualitas audit, independensi terhadap kualitas audit. Jumlah sampel yang digunakan sebanyak 60 auditor yang terdiri dari 10 kantor akuntan public yang ada dikota medan. Untuk alat analisis dengan mengunakan uji asumsi klasik dan uji residual. Berdasarkan hasil penelitian, maka dapat diambil kesimpulan bahwa hubungan antara kompetensi terhadap kualitas audit berpengaruh positif, independensi berpengaruh positif terhadap kualitas audit, demikian juga secara bersamaan kompetensi, independensi berpengaruh positif terhadap kualitas audit. Sedangkan hasil moderasi, bahwa etika auditor bukanlah variabel moderasi yang mampu mempengaruhi kompetensi terhadap kualitas audit dan independensi terhadap kualitas audit
Determinasi Self Efficacy, Kompetensi, Fasilitas Kerja Terhadap Kinerja Kader PPKBD Kelurahan di Kota Batam yang Melalui Motivasi Kerja Jorgis Butarbutar; Bambang Satriawan
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 4, No 2 (2021): September 2021
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v4i2.8121

Abstract

The purpose of this study was to determine whether Self Efficacy, Competence, work facilities and work motivation had a direct effect on performance and to find out whether Self Efficacy, Competence, Work facilities had a direct effect on work motivation and to examine the indirect influence carried out in urban villages in the city. Batam. The sample of this research is PPKBD Cadres who work in Kelurahan. Questionnaires distributed as many as 172 respondents and all returned. To analyze the data of this study using multiple regression analysis technique using SmartPLS software. Self efficacy and work facilities have no significant direct effect on cadre performance. Competence and work motivation on performance have a significant direct effect. Self efficacy, competence and work facilities on work motivation have a direct effect. The results of the indirect effect of self-efficacy, competence, work facilities on performance through work motivation have a significant effec
THE INFLUENCE OF LEADERSHIP STYLE, ORGANIZATIONAL CULTURE AND COMPETENCE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS INTERVENING VARIABLE AT THE OFFICE OF TRANSPORTATION OFFICES AND PORT AUTHORITIES (KSOP) BATAM Abdurr Rohmat; Angelina E Rumengan; Bambang Satriawan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the following five variables, Leadership Style, Organizational Culture, Competence, Job Satisfaction and Employee Performance. Data analysis with parametric and non-parametric statistics using SEM-PLS. The results of this study indicate a direct influence that Leadership Style and Competence have a positive and significant influence on Job Satisfaction of Batam Special KSOP Employees, Organizational Culture has a positive and insignificant effect on Job Satisfaction Batam Special KSOP Employees, Job Satisfaction, Organizational Culture and Competence have a positive and significant influence on Batam Special KSOP Employee Performance, Leadership Style has a positive and insignificant influence on Batam Special KSOP Employee Performance
PENGARUH PENGALAMAN KERJA, KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI PEMODERASI DI BPK PERWAKILAN PROVINSI KEPULAUAN RIAU Intan Juniarti; Yuliansyah Yuliansyah; Bambang Satriawan
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5719

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris tentang pengaruh pengalaman kerja, kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai pemoderasi. Populasi penelitian ini adalah seluruh auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Kepulauan Riau dengan jumlah populasi 68 auditor. Penelitian ini menggunakan seluruh anggota populasi sebagai sampel total (total sampling) atau sensus. Penelitian ini termasuk jenis penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data primer dan data sekunder. Metode pengumpulan data primer melalui penyebaran kuisioner yang diukur dengan menggunakan skala Likert, sedangkan data sekunder diperoleh dari laporan yang dikeluarkan oleh BPK dan sumber lain yang relevan. Metode analisis data menggunakan Partial Least Square (PLS) dengan aplikasi SmartPLS. Hasil pengujian dengan alogaritma diperoleh nilai R-Square sebesar 0,825 yang berarti bahwa variabel kualitas audit dapat dijelaskan dipengaruhi oleh variabel pengalaman kerja, kompetensi, independensi dan etika auditor dan interaksinya sebesar 82,5%, sedangkan 17,5% dijelaskan dipengaruhi variabel lain yang tidak terdapat pada penelitian ini. Hasil uji signifikan dengan boostraping diperoleh kesimpulan bahwa kompetensi berpengaruh positif signifikan terhadap kualitas audit dengan nilai P-Value sebesar 0,001 < 0,05, pengalaman kerja berpengaruh positif tidak signifikan terhadap kualitas audit dengan nilai P-Value sebesar 0,508 > 0,05, dan independensi berpengaruh positif tidak signifikan terhadap kualitas audit dengan P-Value sebesar 0,970 > 0,05. Sementara itu etika auditor tidak memoderasi hubungan antara pengalaman kerja, kompetensi dan independensi terhadap kualitas audit. Efek moderasi ini disebut moderasi potensial (homologiser moderator) dan moderasi prediksi (predictor moderator). Kata Kunci : Pengalaman Kerja, Kompetensi, Independensi, Etika Auditor dan Kualitas Audit
The Influence Of The Quality Of Fiskus Services, Tax Sanctions, And The Taxpayer's Environment On Individual Taxpayer Compliance With Account Representative Professionalism As A Moderating Variable In The Pratama Batam North Tax Services Office Basri Basri; Yuliansyah Yuliansyah; Bambang Satriawan
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.127

Abstract

Individual taxpayers who carry out their obligations experience fluctuations from year to year, but there are several years that actually experience a significant decline. The level of taxpayer compliance continues to experience waves of ups and downs, so it can be said that there is instability in taxpayer compliance which shows a less good trend. The percentage shown is quite high, but actually still has not reached the maximum target. The purpose of this study was to determine and analyze the effect of service quality, tax sanctions, and taxpayer environment on taxpayer compliance directly or moderated by Account Representative Professionalism the nature of testing the relationship between variables. The research population was 67,957 individual taxpayers registered at KPP Pratama Batam Utara with sampling techniques using the Slovin formula with a leeway of 100%, a sample of 100 people was obtained. The data analysis technique uses path analysis techniques with the help of PLS Ver statistical tools 3. The results of data analysis were obtained. The quality of Fiskus services has a positive and insignificant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Tax sanctions have a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. The taxpayer environment has a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Professional account representatives moderate the effect of the quality of tax authorities' services positively and insignificantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Homologizer moderator. Professional account representatives moderate the effect of tax sanctions negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Quasi moderator. Professional account representative moderates the influence of taxpayer environment negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification as Quasi moderator.
PENGARUH KOMUNIKASI INTERPERSONAL, KOMPETENSI, DAN PENEMPATAN KERJA TERHADAP KEPUASAN KERJA PEGAWAI DINAS KEPEMUDAAN DAN OLAHRAGA PROVINSI KEPULAUAN RIAU DENGAN SEMANGAT KERJA SEBAGAI VARIABEL INTERVENING Hendra Aris; Ngaliman Ngaliman; Bambang Satriawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12349

Abstract

This research analyzes the influence of interpersonal communication, competence and work placement on job satisfaction of employees of the Riau Islands Province youth and sports department with work enthusiasm as an intervening variable. Results of Evaluation of Performance Achievements of Riau Islands Province. Based on initial observations, the results showed that 47% of the 30 respondents stated that they were dissatisfied. Meanwhile, 39% of the 30 respondents stated that they did not feel enthusiastic about working at the Youth and Sports Department of Riau Islands Province. Using primary data from 103 employees of the Riau Islands Province youth and sports department, this research found that competence had no direct significant effect on job satisfaction. In contrast, interpersonal communication and job placement were shown to have a significant influence on job satisfaction, highlighting the importance of competency to increase employee job satisfaction. Work enthusiasm has also been proven to be a significant mediator between interpersonal communication, competence and job placement on job satisfaction. The proposed recommendation is to focus on increasing employee competency and other aspects that have a more direct influence on work morale to increase job satisfaction for employees of the Riau Islands Province youth and sports department.
Pengaruh Financial Distress, Free Cash Flow dan Profitabilitas terhadap Earnings Management dengan Firm Size sebagai Moderasi Inten Gemi Nestiti; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5081

Abstract

This study was conducted with the aim of testing and analyzing the influence of Financial Distress, Free Cash Flow and Profitability on Earnings Management moderated by Firm Size directly or indirectly. The population in this study were all construction companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for drawing observations conducted for five years and as many as six pharmaceutical companies listed on the Indonesia Stock Exchange. This research approach uses quantitative research. The data collection technique in this study used documentation techniques and the analysis technique used was EViews (Econometric Views) analysis. The results of the study showed that the results of the first hypothesis test showed that financial distress had no significant effect on earnings management. The results of the second hypothesis test showed that free cash flow had a significant positive effect on earnings management. The results of the third hypothesis test showed that profitability had a significant positive effect on earnings management. The results of the fourth hypothesis test showed that financial distress had a significant effect on earnings management moderated by firm size. The results of the fifth hypothesis test showed that free cash flow had a significant effect on earnings management moderated by firm size. The results of the sixth hypothesis test showed that profitability had a significant effect on earnings management moderated by firm size.
Pengaruh Return on Equity, Leverage, Collateralizable Asset dan Asset Growth terhadap Kebijakan Dividen dengan Kepemilikan Manajerial sebagai Variabel Moderasi Hilda Yani; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5082

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Leverage (DER), Collateralizable Asset (CA), and Asset Growth (AG) on dividend policy, with managerial ownership as a moderating variable. Dividend policy is one of the key decisions made by corporate management to enhance shareholder welfare. This research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. A quantitative method was employed, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 19 companies were selected as the research sample from a population of 30 companies. The results of the study indicate that Return on Equity (ROE), Leverage (DER), and Asset Growth (AG) do not have a significant influence on dividend policy, whereas Collateralizable Asset (CA) shows a significant influence. Additionally, managerial ownership does not moderate the relationships between Return on Equity, Leverage, Collateralizable Asset, or Asset Growth and dividend policy. These findings suggest that internal company factors such as profitability, capital structure, and asset growth, along with managerial ownership, are not always determinants of dividend policy decisions in manufacturing companies in the food and beverage sub-sector.
Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderating pada Bank yang Terdaftar di Bursa Efek Indonesia (Tahun 2017-2023) Yuanna Hanova Ayu; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5083

Abstract

This study aims to examine the impact of the audit committee, independent commissioners, and institutional ownership on firm value, with profitability as a moderating variable, for banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The background of this research highlights the importance of good corporate governance in enhancing firm value, particularly in the banking sector, which plays a crucial role in the economy. The study seeks to analyze the extent to which these corporate governance factors influence firm value and the role of profitability in moderating these effects. This research employs a quantitative method with purposive sampling, collecting data from 48 banks listed on the IDX, of which only 15 met the sample criteria. The results show that the audit committee has a significant impact on firm value, with a t-statistic of -2.028192 and a probability of 0.0453. Conversely, independent commissioners and institutional ownership do not have a significant impact on firm value. Additionally, profitability does not significantly modify the relationship between the audit committee and firm value but has a significant effect on moderating the relationship between independent commissioners and firm value. Profitability does not influence the modification of the relationship between institutional ownership and firm value.