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Peran Struktur Modal terhadap Profitabilitas dengan Good Corporate Governance (GCG) sebagai Variabel Moderasi Waruwu, Merniwati; Satriawan, Bambang; Sumantri, Sumantri; Diah Lestari, R.A. Widyanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

In this study Good Corporate Governance (GCG) as a moderation variable between capital structures to profitability in BEI, that is the goal for this analysis. Debt Asset Ratio (DAR) and Debt to Equity Ratio (DER) are used as capital structure gauges, while Return On Asset (ROA) is used to measure profitability. Indicators such as Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioner are four GCG indicators. The technique for the use of the sample is purposive sampling with the amount studied by 12 banks, secondary data with which analysis using 17 stata. The result is significant positive measurement indicated by DAR to ROA, the positive result is not significant shown DER to ROA. Independent Commissioner strengthens and significant between DAR against ROA, and also weakens insignificant between DER against ROA. Other GCG indicators cannot moderate.
Pengaruh Kompetensi, Pelatihan Kerja, Komitmen Kerja Terhadap Kinerja Pelaku Usaha Industri Kecil Dan Menengah Binaan Klinik Kemasan Dinas Perindustrian Dan Perdagangan Provinsi Kepulauan Riau Dengan Motivasi Sebagai Variabel Intervening Afriza, Sari; Satriawan, Bambang; Gunawan, Dahlan
Bahtera Inovasi Vol 9 No 2 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i2.7581

Abstract

Small and Medium Industries (SMEs) face various challenges and opportunities that require competency strengthening. The competency issues of Small and Medium Industries (SMEs) in the Riau Islands Province include various challenges that hinder the growth and sustainability of their businesses. The research hypothesis testing was conducted using the Structural Equation Model (SEM) approach. Based on the results of the analysis is Competence, commitment have a significant effect on the motivation of Business Actors Fostered by the Packaging, Training does not have a significant effect on the motivation of Business Actors Fostered by the Riau Islands Province Industry and Trade Office. Work commitment has a significant effect on the motivation of Business Actors Fostered by the Riau Islands Province Industry and Trade Office. Competence, commitment and training have a significant effect on the performance of Business Actors Fostered by the Riau Islands Province Industry and Trade Office. Competence has a significant effect on performance through motivation of Business Actors Fostered by the Riau Islands Province Industry and Trade Office. Training does not have a significant effect on performance through motivation of Business Actors Fostered by the Riau Islands Province Industry and Trade Office.
Pengaruh Pelatihan Packaging, Inovasi Dan Motivasi Terhadap Kualitas Produk Dengan Brand Image Sebagai Variabel Intervening Pada Pelaku Usaha Industri Kecil Dan  Menengah (IKM) Binaan Dekranasda Provinsi Kepulauan Riau Dianalfianti, Zurfiera; Satriawan, Bambang; Puspita Dewi, Nolla
Bahtera Inovasi Vol 9 No 2 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i2.7589

Abstract

Many Small and Medium Enterprises (SMEs) in the Riau Islands face obstacles in meeting product standardization, particularly related to production facilities that do not meet Good Manufacturing Practices (GMP) standards. This hinders their ability to export, despite government support to facilitate SMEs in licensing and development. This research is intended for explanatory or confirmatory purposes, namely to explain the causal relationships between variables through hypothesis testing. Based on the results of the research data analysis above, the following conclusions can be drawn from this study: Training, innovation, and motivation have a significant influence on product quality. Innovation does not significantly influence product quality. Training and innovation have a significant influence on product quality through the path coefficient results, while motivation does not have a significant influence on product quality through the path coefficient results.
Pengaruh Pendidikan Dan Pelatihan, Kerjasama Tim Dan Komitmen Organisasi Terhadap Kinerja Pengurus Koperasi Primer Provinsi Kepulauan Riau Melalui Motivasi Sebagai Variabel Intervening Mukhry, Basrawi; Satriawan, Bambang; Sajiyo
Bahtera Inovasi Vol 9 No 2 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i2.7594

Abstract

The Riau Islands (Kepri) Provincial Government is actively developing cooperatives to improve the competitiveness and professionalism of cooperatives in the region. In fact, by 2024, with 176 cooperatives and 138 active cooperatives, only 26 had submitted their RATs. This study used a quantitative method with a descriptive quantitative approach. Based on the results of the data analysis, it can be concluded that education and training significantly influence performance by improving employee abilities, skills, and motivation. Teamwork also significantly influences performance, although it does not directly influence motivation. Organizational commitment has been shown to improve performance through employee responsibility and loyalty, as well as increasing work motivation. Motivation itself is an important factor driving better performance. Education and training play a role in increasing motivation, which then contributes to improved performance indirectly as a mediator. Conversely, teamwork has no significant effect on motivation or performance through motivation. Organizational commitment also has a positive impact on performance, both directly and indirectly through      
Analysis of Fundamental Factors and Systematic Risk on Stock Prices through Company Value in Mining Sector Companies on The Indonesia Stock Exchange Simanjuntak, Luciana Kartini; Wibisono, Chablullah; Satriawan, Bambang
Jurnal Akuntansi Vol 14 No 01 (2025): AKUNESA (September 2025).
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n01.p171-187

Abstract

This study aims to analyze the analysis of fundamental factors and systematic risk on stock prices through company value as an intervening variable in mining sector companies on the Indonesia Stock Exchange in this connection research on mining sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The research method used is a quantitative approach with multiple linear regression analysis techniques and moderated regression processed using stata software. The results of the study indicate that ROA and PER have a positive and significant effect oni stocki prices, while DER and systematic risk do not have a significant effect. Simultaneously the four variables contribute significantly to stock price variations with an adjusted R² valuei of 15.3%. When the company value is entered as an intervening variable the adjusted R² value increases to 33.8%. The conclusion of this study confirms that fundamental factors and systematic risk are the main determinants in  creating stock prices, and their effectiveness depends on the company's ability to deal with systematic risks.
The Influence of Leadership, Work Environment, and Employee Competence on the Performance of Employees of the UPT Puskesmas Pulau Kundur Karimun Regency Through Job Satisfaction Azman Azman; Bambang Satriawan
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.209

Abstract

Purpose: The purpose of the research is to determine the influence of leadership, work environment, competence and job satisfaction on performance. Methodology/approach: A quantitative research design was applied using survey data from 205 respondents. Data analysis employed the SmartPLS application to test validity, reliability, and structural equation modeling, assessing both direct and mediated relationships among variables. Results/findings: Leadership, work environment, and competence have a significant positive effect on job satisfaction and performance, with job satisfaction acting as a mediator; the model explains 90% of performance variation. Conclusions: Effective leadership, good work environment, and strong competence boost job satisfaction, which improves performance. Limitations: The study focuses on one public health center, limiting generalizability. Self-reported data may be subject to bias, and the cross-sectional design restricts causal inference. Contribution: Provides evidence that leadership, work environment, and competence improve performance through job satisfaction in public health services.
The Influence of Leadership, Workload and Work Environment on Nurse Performance Through Organizational, Citizenship Behavior at Muhammad Sani hospital Siti Bakdiah; Bambang Satriawan; Sri Yanti
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.254

Abstract

Purpose: This study examines the effects of leadership, workload, and work environment on nurse performance through OCB as a mediating variable at Muhammad Sani Hospital. Methodology/approach: The study uses a quantitative approach with survey methods, collecting primary data through questionnaires distributed to 180 nurses. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 to assess both direct and mediating effects among variables. Results/Findings: Leadership, workload, and work environment do not directly affect nurse performance, but OCB has a significant positive impact and mediates the effects of workload and work environment on performance. Conclusions: Nurse performance improves mainly through strengthening OCB. Supportive environments and balanced workloads foster OCB, while leadership should focus on encouraging cooperative behaviors to enhance service quality. Limitations: The study was limited to one hospital, so results may not apply broadly. Future research should include more hospitals and additional factors like job satisfaction or commitment. Contribution: This study highlights OCB as a key mediator in performance improvement and offers practical insights for hospitals to enhance nurse performance through better leadership, workload balance, and supportive environments.
The influence of workload, training and team work on the performance of public works department employees, spatial and land planning in the Riau Islands Province with organizational commitment as an intervening variable Hendriyan Saputra; Ngaliman Ngaliman; Bambang Satriawan
Review of Multidisciplinary Academic and Practice Studies Vol 2 No 1 (2025): February
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rmaps.v2i1.143

Abstract

Purpose: This research analyzes the influence of workload, training and teamwork on the performance of employees of the Public Works, Spatial Planning and Land Management Department of Riau Islands Province with organizational commitment as an intervening variable. Research Methodology: In 2020, there were 6 packages or 6.59% of the 91 work packages at the Riau Islands Province PUPP Service that experienced payment delays. Meanwhile, in 2021 there was an increase, namely 68 packages or 31.19% of the 218 packages experienced payment delays. Meanwhile, in 2022 there will be 10 packages or 3.14% of the 318 packages experiencing payment delays. Using primary data from 115 employees of the Public Works, Spatial Planning and Land Services of Riau Islands Province. Results: this research found that teamwork has no direct significant effect on performance. In contrast, workload and training were shown to have a significant influence on performance, highlighting the importance of work themes for improving employee performance. Organizational commitment is also proven to be a significant mediator between workload, training and teamwork on performance. Recommendation: The proposed recommendation is to focus on improving employee teamwork and other aspects that have a more direct influence on organizational commitment to improving the performance of employees of the Public Works, Spatial Planning and Land Management Department of Riau Islands Province
Influence of integrity, independence and competency on audit quality with auditor performance as an intervening variable in inspectorate of the Riau Island Reza Chandra; Bambang Satriawan; Nola Puspita Dewi
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i2.244

Abstract

Purpose: This study aims to determine the Effect of Integrity, Independence and Competence on Audit Quality with Auditor Performance as an Intervening Variable in Regional Inspectorates throughout the Riau Islands Province. Methodology/approach: A quantitative approach was applied, involving 137 auditor respondents. Data were collected via questionnaires and analyzed using SmartPLS 3. The study tested direct and indirect effects through path coefficient analysis, composite reliability, discriminant validity, and R-square evaluation. Results/findings: Integrity, independence, and competence each have significant positive effects on both auditor performance and audit quality. Auditor performance also significantly influences audit quality. Moreover, performance mediates the relationships between integrity, independence, competence, and audit quality. The model explains 71.4% of the variance in audit quality, indicating substantial predictive power. Conclusions: Integrity, independence, and competence boost audit quality directly and via performance, requiring strategies to strengthen these factors. Limitations: The study focuses on one province, limiting generalizability, and does not examine other relevant variables such as objectivity and discipline. Contribution: Provides empirical evidence on the mediating role of performance in improving public sector audit quality.
Influence of Work Facilities, Competency, Communication on Business Participants' Satisfaction Through Service Quality as a Variable Intervening at Investment and One Door Opening Service of the Province of the Riau Island Government Lili Hendrayani; Chablullah Wibisono; Bambang Satriawan
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.262

Abstract

Purpose: This study analyzes the effects of work facilities, competence, and communication on business satisfaction through service quality at the Riau Islands Investment and One-Stop Integrated Service Office. Research Methodology: This quantitative study involved all 168 employees of the Riau Islands Investment and One-Stop Integrated Service Office, using a saturated (census) sampling technique and Partial Least Squares (PLS) analysis with SmartPLS 4.0. Results: Work facilities and service quality significantly affect satisfaction, while competence and communication show positive but insignificant effects. Service quality also mediates the effects of competence and communication on satisfaction but not work facilities. Conclusions: Work facilities and service quality significantly affect business participants’ satisfaction, while competence and communication have positive but insignificant effects. Service quality mediates the effects of competence and communication on satisfaction but not work facilities. Limitations: This study is limited to one government office with a cross-sectional design and excludes other factors like leadership and motivation. Contribution: This study confirms service quality’s mediating role and provides guidance to enhance satisfaction through improved facilities, competence, and communication.
Co-Authors Abdul Fatah Hassanudin Abdurr Rohmat Ade Rahmah Ade Tryana Putri Adha Putra, Rizki Adi Budiarso Adi Saputra Adinda Purnama Sari Ady Hermawan Ady Hermawan Afdal Afdal, Afdal Afdalisma Afdalisma Afrinanda Afriza, Sari Afrizal Afrizal Alamsyah, Muhammad Isa Ali Sarpudin Amir, Jihan Ana Fahizah Ana Faizah Ananda, Defi Andhi Kusuma Andre Resta Andykhatria, Andykhatria Angelina E Rumengan Angelina E. Rumengan Ardi Wiranata Hutasoit Aribowo, Kuncoro Armen Astri Dhanarizki Astriana, Dona Astuti, Sumi Atik, Atik Azizul Kholis Azman Azman Azwandi Azwandi Azwandi Balqis Balqis Basri Basri Basri Basri Benni Sumarman Bernath Pardede, Rio Cablullah Wibisono Cablullah Wibisono Catra Yasa, I Wayan Catrayasa, I Wayan Chablullah Wibisono Chablullah WIBISONO Chablullah wibisono Chablullah Wibisono Chablullah Wibisono Chablullah Wibisono Chablullah WIBISONO Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chabullah Wibisono Dahlan Gunawan Daniel Daniel Davis Aryadi Deddy Surachmad Desi Asmanianti Dewa Brata Dewi, Nolla Puspita Dianalfianti, Zurfiera Donny Firmansyah Dwi Kartika Sari Eddy Riyanto Oemar Husein Edi Indera Eko Prihananto Elkarima, Naseha Elly Rumengan Ely Kurniawati Endra Teja Kesuma Endra Teja Kesuma Engelin Manopo, Maya Erick Santana Erik Mario Sihotang Erisusanto, Roy Etty Sri Wahyuni Euriver Zega Fachrudin Fachrudin Fachrudin Fatahurrazak Fazrial Kenedy Firaldi, Yukiko Firmansyah, Donny Friadi, John Friska Sihombing, Elisabet Ganar Septyadi Giantoro Rudiman Gita Indrawan, M. Habibie, Mohammad Arief El Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harifda Hedjri Samuel Putra Lubis Hendra Aris Hendriyan Saputra Herbert Manurung Herlambang, Guntur Hidayati Eka Putri, Fanny Hijliansyah Marbun Hilda Yani Hizam, Nurul Hutasoit, Ardi Wiranata I Wayan Catra Yasa I Wayan Catrayasa I Wayan CATRAYASA I Wayan Catrayasa Imam Setiawan Indrawan, M.Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gita Indrayani Indrayani Indrayani Indrayani Indrayani INDRAYANI INDRAYANI Indriyani Indriyani Indriyani Intan Juniarti Intan Rahmadian Inten Gemi Nestiti Ira Wardeni Isdawati Isramilda, Isramilda Iswarijaya Jemmy Rumengan Jemmy Rumengan Jemmy Rumengan Jemmy Rumengan Jerry Setiawan, Ikram John Friadi John Friadi Jorgis Butarbutar Julianti, Merline Kemistia Eva Kenedi, Jon Khaddafi, Muamar Khamisya Akmad, Naena Lebrata, Lebrata Lili Hendrayani Lilis Susanti Lubis , Erni Lumanto, Lumanto M Rajagukguk, Juanroy M. Sigid Safarudin Maiza Tri Handayani MARDIANTO, Asnan Maryanti Maryanti Maulana, Ervindo Mawarni Mawarni Mercy Reyne Marlina Tirayoh MMSI Irfan ,S. Kom MOHAMAD DJASULI Mohammad Gita Indrawan Mohammad Gita Indrawan Mohd. Gita Indrawan Muamar Khadafi, Muamar Muamar Khaddafi Muammar Gaddafi Muammar Khaddafi Muammar Khaddafi Muhammad Fais Fahmi Muhammad Fajar Erdiawan Muhammad Febrian Ramadhan Muhammad Gita Indrawan Muhammad Isa Alamsyah Muhammad Tabrani Muhammad Tabrani, Muhammad Mukhry, Basrawi Muliyanto Muliyanto Muliyanto, Muliyanto Naseha Elkrima Ngaliman Ngaliman Ngaliman NGALIMAN Ngaliman, Ngaliman Nola Puspita Dewi Nolla Puspita Dewi Nolla Puspita Dewi Nolla Puspita Dewi Dewi Novia Riani Nurhatisyah Nurhatisyah Nurhatisyah nurhatisyah Nurhatisyah nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurjaman Octavia, Resti Oktana, Enda Pakpahan, Putri Elisabeth Paradila Putri, Inggerit Pawar, Avinash PUJI LESTARI R.A Widyanti Diah Lestari R.A. Widyanti Diah Lestari Rahma Raja Rafiza Ramli Rangkuti, M. Faizal Raymond Raymond Respationo, Soerya Reza Chandra Riduan SIHITE Rieke Resty Afriany, Raden Rinah, Rinah Risa, Fitria Rizki Hidayat Robin Robin Robin Robin, Robin Rohmat, Abdurr Roy Erisusanto Rucyana Rudi Rudi Rudi Rudi Rumapea, Anggi Rumengan, Angelina Eleonora Rusdin Haluddin Rusli Rusmilee Rusmilee Sajiyo Sajiyo Sajiyo Sanuri, Ranti Sari, Dwi Kartika Sarmini Sarmini Sarmini Setiawan, Imam Sianturi, Sahat Parlindungan Silaban, Amon Simanjuntak, Luciana Kartini Siregar, Haposan Siti Bakdiah Soepriono, Bambang Sri Rahayu Sri Wahyuni Sri y Sri Yanti Sri Yanti Sri Yanti Sri Yanti Sri Yanti Sukardi , Sukardi Sumantri Sumantri Sumiyati Sumiyati SUMIYATI SUMIYATI SUPRIYONO Suyanto, Elvira Syahrianis Syahrianis Syarifah Fatimah Syarifah Zairina Syukur, Ihram Bani Ulfa Uli Bastanta S, Citra Wahyu Wahyudin Wahyu, Purnomo Waruwu, Merniwati Wibisono Wibisono, Cablullah Wilia Octadina Windayati, Diana Titik Wisbisono, Chablullah Yantri, One Yasa, I Wayan Catra Yeni Ardianti Yuanna Hanova Ayu Yukiko Firaldi Yuliansyah Yuliansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yuslinda, Yuslinda Zairina, Syarifah Zulkifli Eko Purwanto