Oktavianti Oktavianti
Prodi Manajemen Universitas Riau Kepulauan Batam

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : BENING

ANALYSIS OF FINANCIAL RATIOS TO FINANCIAL PERFORMANCE (STUDY IN CEMENT COMPANIES GO PUBLIC FROM 2004 TO 2012 PERIODS Rohana R; Oktavianti Oktavianti; Rahman Hasibuan
BENING Vol 2, No 2 (2015): NOVEMBER 2015
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1211.959 KB) | DOI: 10.33373/bening.v2i2.798

Abstract

Financial ratios is an activity that compares data and figures contained in financial reports of the company, by using the metdhon of comparing one number to another number. In this research, financial ratios are used as test the effect on the financial performance (Return on Assets) is the solvency ratio (Debt to Equity Ratio), the ratio of profitability (net profit margin) and activity ratio (Total Assets Turn Over) on cement companies that go public the period 2004 to 2012. The cement companies that go public or are listed on the Stock Exchange (Indonesia Stock Exchange), namely, PT. Semen Indonesia Tbk. (SMGR), PT. Indocement. (INTP) and PT. Holcim Indonesia Tbk. (SMCB).   This research uses the same sample with the population or sample is saturated, at three cement companies that go public,  from 2004 to 2012. By using secondary data from publications ICMD (Indonesia Capital Marceting Dictionary), this type of research is descriptive quantitative. The analysis technique used is the classical assumption, multiple regression analysis and hypothesis testing is the t test (partial) and F test (simultaneous). In the classical assumption test results are used (normality and heteroscedasticity test) showed that there were no irregularities classical assumptions, it is shown that the available data has been qualified to use multiple linear regression model. From this study it is concluded as follows: variable debt to equity ratio (DER) and no significant negative effect on ROA, the variable net profit margin (NPM) and a significant positive effect on ROA and variable total assets turnover (TATO) and a significant positive effect on ROA. Multiple regression equation obtained is ROA = -0,067 + 0,002 (DER) + 0,533 (NPM) + 0,149 (TATO). The coefficient of determination (adjusted R2) is at 93.1%, which means 93.1% ROA is affected by the independent variable, while the remaining 6,9% is explained by other variables that are not included in this research model.
PENGARUH BIAYA KUALITAS TERHADAP PENGENDALIAN PRODUK CACAT PADA PT. PSECB FACTORY MACHINING Nina Motivani Parapat; Oktavianti Oktavianti; Yannik Ariyati
BENING Vol 1, No 1 (2014): MEI 2014
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (933.47 KB) | DOI: 10.33373/bening.v1i1.794

Abstract

PT Panasonic Shikoku Electronic Batam selama ini berupaya meningkatkan kualitas produknya agar tetap dapat bersaing dengan perusahaan lain yang sejenis. Salah satu unsur pendukung dalam mewujudkan hal tersebut dengan mengeluarkan biaya kualitas. Penelitian ini bertujuan: 1) untuk mengetahui pengaruh biaya pencegahan, biaya penilaian dan biaya kegagalan internal secara parsial terhadap pengendalian  produk cacat pada PT PSECB, 2) untuk mengetahui pengaruh biaya kualitas terhadap pengendalian produk cacat pada PT. PSECB.Dalam Penelitian ini sumber data diperoleh dari data sekunder yaitu data biaya kualitas perusahaan, dengan teknik sampling yaitu  random sampling (data biaya kualitas perusahaan 2 tahun terakhir) dan data yang dikumpulkan dianalisis dengan teknik deskriptif dan teknik inferensial (analisis regresi). Hasil penelitian menunjukkan hasil regresi berganda diperoleh persamaan Y =  -418.000 + 0,007X1 + 0,046X2 + 0,031X3. Dengan uji t diperoleh hasil bahwa seluruh variabel biaya kualitas mempunyai perilaku yang sama terhadap produk cacat. Yaitu mempunyai pengaruh yang positif dan  signifikan terhadap produk cacat. Pengujian secara bersama-sama atau simultan dengan uji F menunjukkan Fhitung sebesar 18,536 dengan taraf signifikansi 0,000. Hal ini berarti ketiga biaya kualitas secara bersama-sama mempunyai pengaruh yang positif dan  signifikan terhadap produk cacat dan  mampu  menjelaskan variabel produk cacat. Dari nilai adjusted R2 diperoleh sebesar 0,696 atau 69,6% hal ini berarti bahwa biaya kualitas berpengaruh terhadap produk cacat sebesar 69,6% sedangkan sisanya sebesar 30,4% dipengaruhi oleh faktor lain di luar biaya kualitas tersebut. Berdasarkan hasil penelitian diatas, dapat disimpulkan bahwa biaya kualitas merupakan modal yang berharga dalam rangka mengendalikan jumlah produk cacat yang terjadi pada PT PSECB Batam. Adanya hubungan yang signifikan antara biaya kualitas dengan produk cacat perlu diperhatikan bagi manajemen perusahaan dalam pencapaian kualitas produk yang lebih baik secara menyeluruh sehingga dapat meminimalisir produk cacat yang terjadi.
ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk Nita Oktaviani; Oktavianti Oktavianti; Catur Fatchu Ukhriyawati
BENING Vol 1, No 2 (2014): NOVEMBER 2014
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1165.633 KB) | DOI: 10.33373/bening.v1i2.779

Abstract

This study aims to determine the effect of simultaneous partial and Net Profit Margin (NPM) and Debt To Equity (DER) on Return On Equity (ROE) at PT. Hanjaya Mandala Sampoerna Tbk. There are two factors that can be used as a variable of independently the Net Profit Margin (NPM) and Debt To Equity (DER). While the dependent variable is the return To Equity (ROE).The data used in this study are secondary data from financial statements (ICMD and Annual Report) years from 2001 to 2011 are listed in the Indonesia Stock Exchange (IDX). While the method of data collection was done by purposive sampling method., Based on the method of the financial statements into the sample consists of 11 financial statements. This study uses multiple linear regression using the enter method, the results of this study show that the partial effect of independently variable on Return To Equity (ROE), the Net Profit Margin (NPM) with a value of 6,645 t count t table 2.306 and significant probability of 0 , 00 0.05 then the first hypothesis is accepted. And Debt To Equity (DER) also affect the Return To Equity (ROE), with a value of 2,985 t count t table 2.306 and significant probability value of 0.017 0.05 then the second hypothesis is accepted. While the simultaneous testing of independently variable effect on the dependent variable obtained 22 131 F count F table 4,459 with probability level of significance value of 0.001 0.05 then the third hypothesis is accepted.Value Coefficient of Determination shows that only 84.7% Return To Equity (ROE) PT. Hanjaya Mandala Sampoerna Tbk influenced By Net Profit Margin (NPM) and Debt To Equity (DER).