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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Jeanet Christanty Evans]]>;
<![CDATA[Ely Kartikaningdyah]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1237
<![CDATA[Tulisan ilmiah ini membahas pengaruh Corporate Social Responsibility (CSR) dan kinerja keuangan perusahaan non-finansial di Indonesia atas dasar teori stakeholder. Peneliti telah memilih konteks Indonesia sebagai salah satu negara berkembang di dunia dan telah mengalami banyak perubahan selama periode waktu yang singkat dalam hal perubahan ekonomi, lingkungan dan sosial. Purposive sampling digunakan untuk mengumpulkan data berhubungan dengan CSR dan kinerja keuangan kemudian dianalisis menggunakan regresi dan menghasilkan mix result. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan memberikan bukti di Indonesia dapat dilihat bahwa tingkat CSR dalam laporan tahunan berpengaruh terhadap kinerja keuangan atas dasar teori stakeholder.]]>
<![CDATA[FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS ]]>
<![CDATA[Adi Irawan Setianto]]>;
<![CDATA[Yusri Ahmad Harahap]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1238
<![CDATA[This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and significant impact on student interest in choosing a public accountant, professional recognition positive and significant impact on student interest in choosing public accountants, social values influence positive and significant impact on student interest in choosing a public accountant, the working environment positive and significant impact on student interest in choosing a public accountant, consideration of labor market positive and significant impact on student interest in choosing a public accounting, and personnel positive and significant impact on student interest in choose a public accountant. Limitations of the study is a special student majoring in accounting. As for the implications and suggestions for future research is the sample size was increased to enable obtain more accurate data, add another variable or using references other variables that influence the selection of career public accountant.]]>
<![CDATA[IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Rica Tartila]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1239
<![CDATA[Science and emerging technology in the manufacturing industry made the importance of implementing knowladge based industries, it has focused the importance of the using intellectual capital in this industry. This study aims to analyze the impact of intellectual capital on the financial performance. The empirical data were drawn from panel consisting of 51 companies manufacturing in Indonesia Stock Exchange (IDX) from 2010-2014. Various regression models were examined in order to test the hypothesis included in the proposed conceptual framework. The result showed value added intellectual capital (VAIC), value added human capital (VAHU), structural capital value added (STVA) have significant effect with four financial performance measures ROA, ROE, GR, EVA. Meanwhile, value added capital employed (VACA) have significant effect with two dependent variable ROA,ROE and no significant effect on GR, EVA. The results of the overall analysis regression only VACA which had no effect with GR and EVA.the lack of available data for the appropriate analysis be the main limitations of this study. The result of this study can explained the role and importance of intellectual capital to improve financial performance for companies and the result of this study study also can be used by shareholders and investors.]]>
<![CDATA[THE EFFECT OF SERVICE QUALITY ON THE HOSPITAL IMAGE IN BATAM ]]>
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Rizki Syafitri Lubis]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1240
<![CDATA[The aims of this research to examine the effect of service quality on the hospital image in Batam through customer satisfaction as an intervening variable. Service quality was measured by quality dimensions namely: tangibles, reliability, responsiveness, empathy, and assurance. Sampling method in this research using purposive sampling. Research objects is one public hospital and one private hospital in Batam with 196 sample respondents. The results of this research showed that service quality has a significant impact on hospital image through customer satisfaction as an intervening variable. Limitations of this research are the respondents only from the patients or visitors and only use one private hospital and one public hospital. Implications obtained in this research that service quality is good or bad will affect to customer satisfaction and it will be affect to image or impression of the customers toward hospital. The future studies may added samples not only in hospital but in other health care also.]]>
<![CDATA[INFLUENCE EARNING QUALITY AND LIQUIDITY OF COST OF CAPITAL ]]>
<![CDATA[Nanik Lestari]]>;
<![CDATA[Umi Rahayu]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1247
<![CDATA[This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured using liquidity risk. The sample used in this study was 290 company listed on the Indonesia Stock Exchange in 2010-2014, using simple regression to determine the effect of earnings quality and liquidity of the capital costs. Based on the results of the hypothesis in this study, showing that (1) the quality of earnings significantly negative effect on the cost of capital, (2) liquidity no significant effect on the cost of capital, (3) control variables used are not effect information asymmetry towards the cost of capital.]]>
<![CDATA[Pengaruh Total Quality Management, Budaya Organisasi, Gaya Kepemimpinan dan Komitmen Organisasi terhadap Kinerja Manajerial (Studi pada PT. Bank Rakyat Indonesia di Kota Jambi) ]]>
<![CDATA[alicia pratiwi]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i2.1450
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh total quality management,budaya organisasi, gaya kepemimpinan, dan komitmen organisasi terhadap kinerja manajerial pada PT. Bank Rakyat Indonesia Tbk. di Kota Jambi. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel penelitian sebanyak 77 orang. Pengumpulan data dilakukan menggunakan kuesioner. Data primer yang didapat dari penelitian kemudian dianalisis dengan menggunakan alat uji regresi linier berganda menggunakan bantuan SPSS 22. Hasil penelitian ini menunjukkan bahwa total quality management, budaya organisasi, gaya kepemimpinan dan komitmen organisasi secara parsial berpengaruh terhadap kinerja manajerial. Dan hasil analisis secara bersama-sama menunjukkan bahwa total quality management, budaya organisasi, gaya kepemimpinan dan komitmen organisasi berpengaruh terhadap kinerja manajerial.]]>
<![CDATA[INFLUENCE OF INFORMATION QUALITY, SYSTEM QUALITY, SERVICE QUALITY AND SECURITY ON USER SATISFACTION IN USING E-MONEY BASED PAYTREN APPLICATIONS ]]>
<![CDATA[winanda wahana wargadalam]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i2.1463
<![CDATA[Nowadays technology grow extremely fast and it is helpful in communication and transactions, this effect to human behavior that people consider using technology intentively in daily activites cause of its facilities, one of facilities is digital economic transactions or e-money. Due to increasing of technology, there are some companies run their business form e-money based applications, one of the applications is the PayTren. The purposed of this research is to examine the satisfactory of the user who apply PayTren applications, such as the influence of information quality, system quality, service quality and security. The method of the research is based on DeLone and McLean models, then it will be modified. The research’s data is quantitative data. researchers collected 89 questionnaires from the population of PayTren application users in Batam by using a purposive sampling technique. The conclusion of the research show that there is an influence between the quality of information, service quality and security on the satisfaction of e-money users based on the PayTren application, while it is found that there is no influence between the quality of the system on the satisfaction of e-money users based on PayTren applications.]]>
<![CDATA[DETERMINAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i2.1538
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh independensi, kompetensi, akuntabilitas dan due professional care auditor terhadap kualitas audit. Subyek penelitian ini adalah seluruh auditor yang masih aktif baik junior maupun senior. Metode penelitian yang digunakan dalam penelitian ini adalah metode probability sampling. Populasi dalam penelitian ini adalah seluruh auditor di seluruh Kantor Akuntan Publik di Bali yang terdaftar di Direktori Kantor Akuntan Publik tahun 2018. Sedangkan untuk menjawab hipotesis penelitian menggunakan alat analisis regresi berganda. Berdasarkan dari hasil penelitian dapat disimpulkan bahwa pengetahuan, akuntabilitas dan due professional care auditor berpengaruh positif terhadap kualitas audit. Sedangkan independensi dan pengalaman tidak berpengaruh terhadap kualitas audit. Kata kunci: independensi, akuntabilitas, due professional care dan kualitas audit.]]>
<![CDATA[THE EFFECT OF POLITICAL CONNECTION OF CSR DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE ]]>
<![CDATA[Erdayosi Erdayosi]]>;
<![CDATA[wika Arsanti Putri]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i2.1551
<![CDATA[The purpose of the study is to examine the effect of political connection to the level of voluntary corporate social responsibility disclosure with profitability as a moderating variable. Political connection in this research using 2 proxies that are the government share ownership and the board of directors. The sample of this study was 110 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling method uses purposive sampling technique. The analytical tool used is simple linear regression analysis and analysis of Moderated Regression Analysis (MRA). The results of the study found that political connection of the government ownership and board director doesn’t show any significant effect toward CSR disclosure. Profitabilias, as a moderating variable, doesn’t moderate the influence of political connection using both proxies toward corporate social responsibility disclosure. The study makes a significant contribution to the literature by examine the influence political connection and CSR using neo-pluralist perspective of legitimacy theory. The implication of this research was suggested to increase the sector and more detail proxy of the research variable.]]>
<![CDATA[The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016 ]]>
<![CDATA[Desi Pipian Pujakusum]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i2.1552
<![CDATA[This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis. The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.]]>
