1,720,955 research outputs found
Faktor-faktor yang mempengaruhi pengungkapan akuntansi sumber daya manusia: studi empiris pada perusahaan terbuka di Indonesia
Get PDFSumber daya manusia merupakan aset yang berharga bagi perusahaan, jika diatur dengan baik akan menghasilkan keuntungan bagi perusahaan di masa depan. Tujuan penelitian adalah untuk memperoleh bukti secara empiris pengaruh ukuran perusahaan, profitabilitas, umur perusahaan, dan diversifikasi produk terhadap pengungkapan akuntansi sumber daya manusia. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang listing tahun 2018-2020. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang merupakan data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari 42 perusahaanselama 3 tahun pengamatan dengan total 126 pengamatan. Metode analisis data penelitian ini yaitu statistik deskriptif.
Penelitian ini membuktikan bahwa secara parsial ukuran perusahaan berpengaruh positif atas pengungkapan akuntansi sumber daya manusia, akan tetapi profitabilitas, umur perusahaan, dan diversifikasi produk tidak memiliki pengaruh atau berpengaruh negatif atas pengungkapan akuntansi sumber daya manusia. Sedangkan secara simultan variabel independen bersama-sama memiliki pengaruh atas variabel dependennya. Saran untuk penelitian selanjutnya adalah menggunakan populasi penelitian lebih luas atau lebih banyak beserta periode penelitian lebih lama, sehingga nantinya mampu diperoleh hasil yang lebih maksimal. Penelitian di masa depan diharapkan untuk menambah penggunaan variabel-variabel lain yang diharapkan dapat memberikan pengaruh terhadap variabel yang dipakai dalam penelitian
Prediksi Potensi Financial Distress pada Perusahaan Asuransi Jiwa di Indonesia
Get PDFLembar Pengesahan tidak disertai tanda tangan dosen pembimbingPenelitian ini bertujuan untuk mengetahui rasio yang menjadi pembeda dalam sebuah perusahaan asuransi yang sehat dan asuransi yang mengalami financial distress dan sekaligus untuk mengukur seberapa besar rasio pembeda tersebut untuk menganalisis potensi financial distress pada perushaan asuransi jiwa pada khususnya. Sampel yang diteliti sebanyak 14 asuransi jiwa dari 45 populasi asuransi jiwa di Indonesia, dimana dikelompokkan dalam asuransi sehat dan tidak sehat. Metode penelitian yang digunakan adalah purposive sampling. Tehnik analisis kuantitatifnya dengan menggunakan analisis rasio keuangan dan Multiple Discriminant Analysis (MDA) sebagai alat ukur kinerja asuransi. Hasil penelitian dengan menggunakan MDA dari tiap tahunnya, dihasilkan fungsi diskriminan yang berbeda. Pada tahun 2008 dihasilkan satu variabel pembeda yaitu rasio penjumlahan beban klaim netto, beban usaha, dan komisi netto terhadap pendapatan premi netto dengan tingkat ketepatan 78,60%. Pada tahun 2009 dihasilkan satu variabel pembeda yaitu rasio kekayaan lancar terhadap kewajiban lancar dengan tingkat ketepatan 100%.This research aims to determine the ratio of the difference in a health insurance company and insurance are experiencing financial distress and also to measure how big the difference is to analyze the ratio of potential financial distress on the Integration of life insurance in particular. Samples studied as many as 14 of the 45 life insurance life insurance population in Indonesia, which are grouped into healthy and unhealthy insurance. The method used is purposive sampling. Quantitative analysis techniques using financial ratio analysis and Multiple Discriminant Analysis (MDA) as a performance measure of insurance. The results using the MDA of each year are different. In 2008 produced a distinguishing variable is the ratio of the sum of net claims expenses, operating expenses, and net commission income to net premiums with the accuracy is 78,60%.. In 2009 produced a wealth of variables distinguishing the current ratio of current liabilities with the accuracy is 100%
Analisis penerapan lean management menggunakan pendekatan Hoshin Kanri pada perusahaan produksi panel listrik (T. Ind - 387)
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Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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