1,720,965 research outputs found

    Akuntansi keuangan Berbasis PSAK

    No full text

    Akuntansi keuangan berbasis PSAK

    No full text
    218 p. ; 24 cm

    Pengaruh Penerapan Good Corporate Governance, Rasio Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)

    Get PDF
    Penelitian ini bermaksud guna menganalisis pengaruhnya penerapan good corporate governance, rasio likuiditas, serta ukuran perusahaan terhadap kinerja keuangan perusahaan di perusahaan manufaktur subsektor foods and beverages yang tercatat di Bursa Efek Indonesia (BEI). Data sekunder ialah data penelitian ini melalui annual reports serta jenis penelitian memakai pendekatan kuantitatif. Purposive sampling ialah teknik pengambilannya sampel yang digunakannya di penelitian ini. Teknik untuk analisis datanya memakai software IBM SPSS 26. Penelitian ini menyimpulkan bahwasannya Ukuran Dewan Komisaris, Kepemilikan Manajerial, Kepemilikan Institusional, Rasio Likuiditas (Current Ratios) dan Ukuran Perusahaan secara simultan berpengaruh signifikan terhadap Kinerja Keuangan Perusahaan (ROA)

    KAJIAN TENTANG DIVIDEND PUZZLE DAN BUKTI EMPIRIS

    Get PDF
    Dividend policy models that have until now mostly ignore the influence of socioeconomic and behavior toward the shareholders and managerial activities. If this effect is not included in future models, preference dividends of hard to explain, but hope irrational investors on dividends. Neglect of these motivations can limit its application to the determinants of company policies and activities. Dividend policy can not be separated from the motivation of individual managers to make actual dividend decision is strongly influenced by behavioral and socioeconomic factors. The combination of modern financial theory as well as social and psychological factors can provide a more complete explanation of dividend policy. Although it must be admitted that the business combination was not easy to do.  </em

    Going Beyond Counting First Authors in Author Co-citation Analysis

    Get PDF
    The 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
    corecore