JMBS Vol 10 No.19 Juni 2012 Aziz S Isnurhadi
Irllmmrud
JURNAL
AAANAJEMEN & BISNIS
SRIWIJAYA
ISSN 1/t124521
P.igEruh Oins3i Reli.bilila, Damo.sl Teoib€l
Emo€tt T6rn€drp toyatita PBi6n
(Studi (.s6: P.jd R.Fl J.la. RS MRCCC Sibam
tt6 s&4 4,xvh,n W'f shtu5
d.. OimBi
Amlisis P6iomh
lboilih
ttj.
S.!mnb.i
]rcpi! G.rdd
N6&.5
et,
x
SomanOOi)
PsitogEtu T*had.p Kepuh6sn Kon3um.
sp.. Prr.nb.i!
4'h6! s@ile tui
Hubo!.n AriaE Hon.n C.pit.l
17
den Kuslil!! Auditor di
Selatan
ad.n P.mrire K6@ng.n (BPK) PBiGi Suna!.E
qFnrt*Bt sirtud,t 4 Ib Jei,Eia. s.E tt& t4
t
F.kro.-F.kto. Y.ns M€mp€n!.ruhi PenyGma. Anlge€n P.nd.p.r.. d..
B€lanF D&€h S6rb$is Kin6rj. Pada t'ored .h rsbup.td OKU Sctar..
t'q@ioE nta st-,,Jijl[ 4b r)6clilbl. ettt,CzJ}L
Poiomr Pdr Jrs P.n.6an!€. P.nntB dt P.g.r At.m *b.ear
'F6€dd Uno' P.mrb€noEn N6.Dn.l di P@iBi Sum.t66 S.hran
Amls
P€.b.ndi4$ KaFda (eu..Oan Pt PorlGbln.n
49 Lrirl
n yrE Lt hLn sto.r seft
rll Bun E .t tnto.;L
tui'gttuat4rn t a
saer ol,twaa a4,
D.Gml|e Erd.arr sP'rd H&!.5.6.n
,k if.rtuh
piletE
PRoclult P^tca s.tn ]ut^
STI'DITIAGIf,TERITANAIEIIIEI!
umvEnsrTls 8*Is,gAY
JMRS
&
lssN,at{52r
tsst{ 14ta{521
Daftar lsi
Dlmo l Rofirblltllr, UmffdT.ngibol
den Dl$on3lEmpd T.rhrd.p loy.ltl.t Pr.l.n
lstd, Kau* Pal.n R.et J.Ln RS RccC Silo.D S€n.nscl)
P€ng.ruh
A..ltdi P..g{uh a.gm{brt Pdlolrdl l.lhdrp Klprrhlsn
Komulll.n t{enlllh ToplGrlGltdoo
Spa.
P.lonblng
Annn flun a C.piL,d.n tu.n ! Auditordl
A.d.n P.m€.|k . K€uln!.n GPn Provlnll Sum.br! S.btrn
HuDung.o
Frttor+rttorY.ng €mp€ng.ruhl PentGunan Angg.nn P.nd4.trn d.n
O&rdr B€.h.tr Kin rj. f.d. P.m.rilttln K.!qp.bn OKU s.tatln
a.bd.
An lbs Peffi Flr.r J.!. Pen.rb.ngtrlr P€.lntis di Pig.r,{hn..brg.r
"Feod.r UD." P.netllngan ll.3lonrl dl Provinll Som.tola Sel.tan
Pe6.nding.n Knoi. Koang.n PT. P6.kobun.n tlus.nbra lll
d.n PI- Perkebun.n Ncrntan Xtlt
Debtnh.n aidAst Sprlrd Ha€r
Sanrm Pen6.ha.n
S&ct( Sp,L dl BuEa Eftk lndon6la
Y:ng elakukin
lssll r4t2ra52l
JURNAI /i'{TYAJDMEN DAIV B6NTS SRTWUAYA
Editor
II leud.di
MB,l. Ph.D
}!
Bldi&Pdtzt&, MBA
tlj, DisnNdrri.a MBA
Prct D.. Ilj. Sd.stri lvtE, M.Km
Proa Dr.
Prct Dr-
Ptot T.fdil
ahi.
ll6i.
PLD
lvolab, MBA
Dr.
Dr. lli. asaid.L, M.si
Dr. MohlDDrd Ad6, ME
Ediaor P.LlRn'
tt Islaluldi! D.!d MM
D( HA, Nlznddi!, MM
D6.
D.s. Illt.
I\,L
K@ii z.q
M.Si,
Eto FiEindo, sE, M.Si
Kosi.IiMi
S-A
Sm.di,
, SPd
SE
T.6n P.rr.M Kdi ftl 2tx]3
Tdbft du. trli &t hu &!t .l{ Dadtsr
.I''!C
r{xa.m
e
a6rsi'iiFvstrro. xsle hi2or2
I)('dtnitun Aft Ask Sptctt Iturgr Satsft Petlsrh''r
y''g
Mel.kukrn Srocl. Spri, di Bulsr Efek Iddotr€sia
At7 Soti,tinr
lhubdi'
AESTtrA€'I
skat ts condt te.l to mMe h@ nrch h||&tu ta.ti,s
@lM. th. ttock pice, ana j'EL pli.e wlatilltt tNatl thz bA sL speul befoft otd
old iE ttut tplit ot tb Ltbwia t'd, FtrlbnAe dt ptroA 2006 h, 201 I eit,r,
p@ a , ot tinth@ly k oddtio\ thld sttdt also to tto|' the dife@e b.twe%
the bld atk sped.l b.fot dd dI* the stoc| spl . nt stad, aa tuhiple rcgressio"
o@Vst *ith wiablc trennA nlw, stoct pim' od rtoc* ptie nlanliry 4
indepcnden roiames and thc bi.l at spt o.l a th. d.pea
JURNAL
AAANAJEMEN & BISNIS
SRIWIJAYA
ISSN 1/t124521
P.igEruh Oins3i Reli.bilila, Damo.sl Teoib€l
Emo€tt T6rn€drp toyatita PBi6n
(Studi (.s6: P.jd R.Fl J.la. RS MRCCC Sibam
tt6 s&4 4,xvh,n W'f shtu5
d.. OimBi
Amlisis P6iomh
lboilih
ttj.
S.!mnb.i
]rcpi! G.rdd
N6&.5
et,
x
SomanOOi)
PsitogEtu T*had.p Kepuh6sn Kon3um.
sp.. Prr.nb.i!
4'h6! s@ile tui
Hubo!.n AriaE Hon.n C.pit.l
17
den Kuslil!! Auditor di
Selatan
ad.n P.mrire K6@ng.n (BPK) PBiGi Suna!.E
qFnrt*Bt sirtud,t 4 Ib Jei,Eia. s.E tt& t4
t
F.kro.-F.kto. Y.ns M€mp€n!.ruhi PenyGma. Anlge€n P.nd.p.r.. d..
B€lanF D&€h S6rb$is Kin6rj. Pada t'ored .h rsbup.td OKU Sctar..
t'q@ioE nta st-,,Jijl[ 4b r)6clilbl. ettt,CzJ}L
Poiomr Pdr Jrs P.n.6an!€. P.nntB dt P.g.r At.m *b.ear
'F6€dd Uno' P.mrb€noEn N6.Dn.l di P@iBi Sum.t66 S.hran
Amls
P€.b.ndi4$ KaFda (eu..Oan Pt PorlGbln.n
49 Lrirl
n yrE Lt hLn sto.r seft
rll Bun E .t tnto.;L
tui'gttuat4rn t a
saer ol,twaa a4,
D.Gml|e Erd.arr sP'rd H&!.5.6.n
,k if.rtuh
piletE
PRoclult P^tca s.tn ]ut^
STI'DITIAGIf,TERITANAIEIIIEI!
umvEnsrTls 8*Is,gAY
JMRS
&
lssN,at{52r
tsst{ 14ta{521
Daftar lsi
Dlmo l Rofirblltllr, UmffdT.ngibol
den Dl$on3lEmpd T.rhrd.p loy.ltl.t Pr.l.n
lstd, Kau* Pal.n R.et J.Ln RS RccC Silo.D S€n.nscl)
P€ng.ruh
A..ltdi P..g{uh a.gm{brt Pdlolrdl l.lhdrp Klprrhlsn
Komulll.n t{enlllh ToplGrlGltdoo
Spa.
P.lonblng
Annn flun a C.piL,d.n tu.n ! Auditordl
A.d.n P.m€.|k . K€uln!.n GPn Provlnll Sum.br! S.btrn
HuDung.o
Frttor+rttorY.ng €mp€ng.ruhl PentGunan Angg.nn P.nd4.trn d.n
O&rdr B€.h.tr Kin rj. f.d. P.m.rilttln K.!qp.bn OKU s.tatln
a.bd.
An lbs Peffi Flr.r J.!. Pen.rb.ngtrlr P€.lntis di Pig.r,{hn..brg.r
"Feod.r UD." P.netllngan ll.3lonrl dl Provinll Som.tola Sel.tan
Pe6.nding.n Knoi. Koang.n PT. P6.kobun.n tlus.nbra lll
d.n PI- Perkebun.n Ncrntan Xtlt
Debtnh.n aidAst Sprlrd Ha€r
Sanrm Pen6.ha.n
S&ct( Sp,L dl BuEa Eftk lndon6la
Y:ng elakukin
lssll r4t2ra52l
JURNAI /i'{TYAJDMEN DAIV B6NTS SRTWUAYA
Editor
II leud.di
MB,l. Ph.D
}!
Bldi&Pdtzt&, MBA
tlj, DisnNdrri.a MBA
Prct D.. Ilj. Sd.stri lvtE, M.Km
Proa Dr.
Prct Dr-
Ptot T.fdil
ahi.
ll6i.
PLD
lvolab, MBA
Dr.
Dr. lli. asaid.L, M.si
Dr. MohlDDrd Ad6, ME
Ediaor P.LlRn'
tt Islaluldi! D.!d MM
D( HA, Nlznddi!, MM
D6.
D.s. Illt.
I\,L
K@ii z.q
M.Si,
Eto FiEindo, sE, M.Si
Kosi.IiMi
S-A
Sm.di,
, SPd
SE
T.6n P.rr.M Kdi ftl 2tx]3
Tdbft du. trli &t hu &!t .l{ Dadtsr
.I''!C
r{xa.m
e
a6rsi'iiFvstrro. xsle hi2or2
I)('dtnitun Aft Ask Sptctt Iturgr Satsft Petlsrh''r
y''g
Mel.kukrn Srocl. Spri, di Bulsr Efek Iddotr€sia
At7 Soti,tinr
lhubdi'
AESTtrA€'I
skat ts condt te.l to mMe h@ nrch h||&tu ta.ti,s
@lM. th. ttock pice, ana j'EL pli.e wlatilltt tNatl thz bA sL speul befoft otd
old iE ttut tplit ot tb Ltbwia t'd, FtrlbnAe dt ptroA 2006 h, 201 I eit,r,
p@ a , ot tinth@ly k oddtio\ thld sttdt also to tto|' the dife@e b.twe%
the bld atk sped.l b.fot dd dI* the stoc| spl . nt stad, aa tuhiple rcgressio"
o@Vst *ith wiablc trennA nlw, stoct pim' od rtoc* ptie nlanliry 4
indepcnden roiames and thc bi.l at spt o.l a th. d.pea