cover
Contact Name
Vargo Christian L. Tobing
Contact Email
Vargo.christian@puterabatam.ac.id
Phone
+628117019871
Journal Mail Official
jabjurnal@gmail.com
Editorial Address
Jl. R. Soeprapto, Muka Kuning, Batam
Location
,
INDONESIA
Jurnal Akuntansi Barelang
ISSN : 25481827     EISSN : 25805118     DOI : https://doi.org/10.33884/jab
Core Subject : Economy,
This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Articles 13 Documents
Search results for , issue "Vol 1 No 2 (2017): Jurnal Akuntansi Barelang" : 13 Documents clear
PENGARUH KOMPENSASI DAN JOB INSECURITY TERHADAP INTENSI TURNOVER KARYAWAN PADA PT UNITED SINDO PERKASA KOTA BATAM: Asron Saputra (1-14) Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Human resource is one of important sources in organization or company. One way of managing human resources is to avoid employees turnover intention. This research aims to determine impact of compensation and job insecurity on turnover intention. The research carry out at PT United Sindo Perkasa with total sample 105 employees. The method used on this research is multiple linear regression with statistical package for the social sciences (SPSS) version 21 for statistical processing. Result of this research show that impact of compensation on turnover intention is negative and significant with t-test value -2,437, at the same time impact of job insecurity on turnover intention is positive and significant with t-test value 16,390. from this research can be discovered that impact of compensation and job insecurity on turnover intention is 79,8 percent. While the remaining 20,2 percent is determined by other factor not enlisted in this research.
PENGARUH RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.655 KB)

Abstract

This study was conducted to fulfill the duty of a lecturer in the Tri Dharma College. This research was conducted to see the effect variabel return on equity and debt to equity ratio of the value of the company stock price as a moderating variable. The value of the company is one of the indicators to be able to see whether or not the company's financial condition. With the high value of the company, this means the company's financial performance has been good so being targeted by potential investors to infuse funds into the company in the form of shares. The share price can also be used as an indicator to see healthy whether the financial condition of the company, the stock price is high indicates the company is able to obtain high profits that the company shares were being targeted by investors or prospective investors, with the number of investors or prospective investors interested in investing in companies , then the stock price will also increase. Rising stock prices also will increase the value of the company. This research was conducted at the Indonesian Stock Exchange, which is the object of this research is the company's Property and Real Estate listed on the Indonesia Stock Exchange. Results of this research is the return on equity significantly influence the value of the company, debt to equity ratio significantly influence the value of the company, return on equity and debt to equity ratio simultaneously significant effect on the value of the company, the stock price does not affect the relationship between return on equity the value of the company, and the stock price does not affect the relationship between the debt to equity ratio of the value of the company. The coefficient of determination of 55.8%. This means, the variable return on equity and debt to equity ratio was able to explain the value of the company amounted to 55.8%, while the remaining 44.2% is explained by other factors not described in this study
PENGARUH MOTIVASI, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT TRANSCAL SUNTECH INTERNATIOAL Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.56 KB)

Abstract

This study aims to determine the effect of motivation, compensation and work environment on employee performance in PT Transcal Suntech International. This research method is using quantitative research method. The technique of collecting data is by distributing questionnaires to 171 respondents. Data were analyzed using test of validity, reliability, normality, multicollinearity, heterokedastisitas, multiple linear regression analysis, t test and F test. Test results of coefficient of determination Adjusted R Square shows that motivation, compensation and work environment variable are together providing 18.7 percent influence on employee performance variable. The results of this study indicate that partially motivation has no influence on employee performance, seen significant value 0.293 bigger than α value 0.05 and t value 1.054 smaller than t table 1.973 (H1 rejected), compensation has influence on employee performance because its significant value 0.000 smaller than α value 0.05 and t value 4.443 bigger than t table 1.973 (H2 accepted), work environment has influence on employee performance because its significant value 0.003 smaller than α value 0.05 and t value 3.000 bigger than t table 1.973 (H3 accepted), while motivation, compensation and work environment are simultaneously has significant effect on employee performance because its significant value 0.000 smaller than α value 0.05 and f value 14.062 bigger than f table 2.66 (H4 accepted).

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