Articles

Hubungan Antara Strategi Organisasi Praktik Total Quality Management Dengan Financial Performance Pada Perusahaan Jasa Di Provinsi Riau

Jurnal Ekonomi Vol 18, No 04 (2010)
Publisher : Jurnal Ekonomi

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Abstract

The purpose of this study is to analyze the relationship between TQM, strategy and financialperformance.This study used a sample which consisted of 52 service companies in Riau Province.However, the respondents only 16, which consists of 2 hospitals, 4 hotels, 8 banks and 2telecommunications companies .Analyis of data using multiple linear analysis with path analysis technique with the SPSS software.The results showed that the strategy of differentiation and cost leadership strategies have significanteffect on TQM practices and TQM practices significant influence.Strategy have strong relation on TQM, but the strategy of differentiation and cost leadership strategydoes not have significant impact on financial performance.

HUBUNGAN KARAKTERISTIK LINGKUNGAN, DIMENSI CUSTOMER FOCUS DENGAN TOTAL QUALITY MANAGEMENT DAN KINERJA ORGANISASI (Studi pada Perusahaan Jasa di Kota Pekanbaru)

PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis ) Vol 4, No 02 (2012)
Publisher : PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )

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Abstract

This study examines the relationship between environmental characteristic consistdynamism, complex and munificence with customer focus dimension in total qualitymanagement (TQM). Furthermore, it investigates relationship between customerfocus dimension in TQM and organization performance the empirical data for thisstudy was drawn from a survey of 58 middle/senior managers from sevices firms inRiau. The analysis was conducted using structural equation modeling (SEM) withPLS.The findings indicate that environmental characteristics have relation withcustomer focus and customer focus has relation and TQM.

HUBUNGAN ANTARA KEADILAN PROSEDURAL, JOB STRESS, KOMITMEN ORGANISASI DAN KEINGINAN BERPINDAH (Study pada Tenaga Akuntansi di Provinsi Riau dan Kabupaten Bengkalis)

Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study investigates relationship between of procedural fairness, job stress, organizationalcommitment and turnover intention accounting staff contracts in local government. Datawere collected through a questionnaire survey of 51 accounting staff contracted by theprovincial government of Riau and Bengkalis. Data analyzed by a structural equation modelwith Partial Least Square (PLS). The result showed procedural fairness was positivelyrelated to job stress and turnover intention, Job stress positively related to turnoverintention, and organizational commitment was negatifly related to turnover intention.Procedural fairness does not direct effect on turnover intention, but mediated organizationalcommitment. The result showed that job stress not relation to organizational commitment.Keywords: Procedural fairness, job stress, organizational commitment, turnover intention

ENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA FINANSIAL PADA PERUSAHAAN MINYAK DAN GAS DI PROVINSI RIAU

Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study examines impact internal business process such rework, cycle time andinnovation on financial performance that measured by cost. The study was conducted on theoil and gas companies in Riau Province. Samples in this study are finance manager, HR,production and information systems. Respondents include team leader, team mananajer andcorporate managers. Prior to the first study conducted interviews with key informants toobtain information about performance measurement done. The results of quantitative testingwith Partial Least Square indicate that rework and innovation have positif impact on cost. Inthis study cycle time not has impact on cost and not mediated relationship rework and cost.Keywords: internal business process, rework, cycletime, innovation and cost

Pengaruh Penganggaran Partisipasi dan Job Relevan Information terhadap Budget Slack Pemerintah Provinsi Riau

JIANA ( Jurnal Ilmu Administrasi Negara ) Vol 10, No 01 (2010)
Publisher : JIANA ( Jurnal Ilmu Administrasi Negara )

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Abstract

This study examines the direct effect and indirect effect of budgetary participation andjob relevan informatioin (JRI) on budget slack. This study investigates whether the effect of suchmeasure is mediated by asymmetry information .This reaserch used heads of offices since theywere mostly involved in budget processing in the offices local government in Riau. Data werecollected through questionnaires, out of 1000 questionnaires sent, only 497 questionnaires couldbe processed. The empirical result using path analysis show that budgetary participation haveeffect on budgetary slack but indirect effect more than direct effect on budget slack.The resultshow asymmetry information in mediating budgetary participation on budget slack. Job RelevanInformation not have direct effect and indirect effect on budget slack. Budgetary participation andJob relevan Information not have effect on asymmetry information. But asymmetric informationhave effect on Budget Slack

Pengaruh Total Quality Management (TQM) Terhadap Kinerja Innovatif : Pergolakan Pasar Sebagai Variabel Moderasi

Jurnal Ekonomi Vol 20, No 03 (2012)
Publisher : Jurnal Ekonomi

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Abstract

This paper examines the relationship between  Total Quality Management (TQM) and innovation performance, and  moderating effect market turbulence. The empirical data for this study was drawn from a survey of 58 middle/senior managers from services  firms in Pekanbaru. The analysis was conducted using Regression analysis. The findings indicate that TQM has not impact on innovative performance and  market turbulence moderated relationship TQM innovative performance.

Earning Management Dalam Penawaran Saham Perdana Pada Tahun 2008 - 2010 Di Bursa Efek Indonesia

Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Jurnal Ekonomi

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This research to test whether earnings management occurred when the company go public in Indonesia Stock Exchange. This study is a replication of the Irawan and Gumanti (2008) to see the significance before going public with the public and at the current moment to go public after going public. It is also intended to test the results of previous studies in different contexts. This study used a sample of firms that went public between 2008 to 2010. This study used 32 companies that conduct its first stock offering (Initial Public Offering or IPO) on the Indonesia Stock Exchange selected using purposive sampling method. In this study, researchers used an instrument marked Wilcoxon rank test using SPSS version 19.0. Research results indicate that there is no earnings management exhibited significance between earnings management before going public with go public now, and after a while go public with go public.

PENGARUH RISIKO BISNIS, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDOENSIA TAHUN 2013 – 2015)

Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Jurnal Ekonomi

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This study aims to determine the effect of business risk, dividend policy and firmsize partially to financial performance. Furthermore, this study also examines the role of capital structure as the mediation of the relationship between business risk, dividend policy and firm size with financial performance. Population in this research is a manufacturing company listed on Indonesia Stock Exchange (IDX) between the years 2013 to 2015 has been used.. The sampling method used in this study is purposive sampling, so that obtained 71 samples. This study uses secondary data obtained from the website of Indonesia Stock Exchange and Bank Indonesia. The statistical method used to test the research hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program.The result of this research proves that business risk, dividend policy has a negative and significant effect on capital structure, while firm size has a positive and significant effect on capital structure. Then the capital structure has a negative and significant effect on financial performance.Business risk has positive and significant effect to financial performance whille dividend policy and firm size has no effect to financial performance. Furthermore, business risk, dividend policy, and firm size partially affect the financial performance through the capital structure.

Pengaruh struktur aktiva, profitabilitas, pertumbuhan penjualan, kebijakan deviden dan resiko bisnis terhadap struktur modal pada perusahaan Food And Beverages yang terdaftar di BEI periode 2010-2012

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This reserach aims to examine and analyze how the effect of asset structure, profitability, sales growth, dividend policy and business risk on capital structure at Food And Beverages companies listed in Indonesia Stock Exchange for 3 years 2010-2012.The analytical method used is multiple regression. Before the t test, first test the classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticity. Once free of the classical assumptions, hypothesis testing using t-test to see the effect of each independent variable on the dependent variable partially.The results of this analysis it is known that the structure of assets and sales growth affects the capital structure. While profitability, dividend policy and business risk does not affect the capital structure of the company 2010-2012 Food And Beverages.Keywords : Capital structure, asset structure, profitability, sales growth, dividend policy and business risk.

Pengaruh Rasio Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Value of the company can deliver maximum shareholder wealth if the stock price increases. The higher the stock price of a company, the higher shareholder wealth. Value of the company is a reflection of the addition of a number of companies with debt equity firm. There are several factors that affect the value of the company, some of which are liquidity ratios, leverage and profitability. The purpose of this study was to determine the effect Liquidity Ratio, Leverage and Profitability on Firm Value.The results of this study are as follows: 1) There is no influence of variables liquidity (current ratio) of the value of the company; 2) There is no influence of variables Leverage (Debt to Equity Ratio) of the value of the company; 3) There is the influence of variable Profitability (Return on Equity) of the value of the company; 4) As much as 31.5% variation in the dependent variable, Tobins Q (enterprise value), can be explained by the variation of the three independent variables are the Current Ratio, Debt to Equity Ratio, and Return on Equity, while the remaining 68.5% is influenced by other factors not be included in the regression model.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, and Tobins Q