1,720,955 research outputs found
Effect of Items Disclosed in the GRI G4-Based Sustainability Reports on Company Value
No full textThis research focuses on each item and category disclosed in the latest sustainability report, namely GRI G4. The purpose of this research is to analyze and find out the effect of the disclosure of each item on the economic, social, and company categories on firm value. Given that companies are actually required not to pay attention to economic matters or financial performance, but further than this. The research method used is a quantitative method. The data source used is secondary data. The study population is all companies listed on the IDX. The research sample used non-probability, namely the purposive sampling method with the requirements of the company to publish successive sustainability and financial reports from 2017 to 2019, and is still actively listed on the Indonesia Stock Exchange (IDX). Data collection techniques use an electronic system such as PC,laptop devices,and use several website links as support. The results of this study indicate that the economic, environmental, and social categories disclosed in the sustainability report do not have a significant effect on firm value. Thus it shows that no matter how complete the published disclosures are, the results do not have any influence on firm value
Relevansi Nilai Laporan Keberlanjutan Perusahaan Peserta Asia Sustainability Reporting Rating (ASRRAT) yang Tercatat di Bursa Efek Indonesia
No full textFinalisasi unggah file repositori tanggal 9 Juni 2022_KurnadiPenelitian ini bertujuan untuk menguji dan menganalisis ada tidaknya
pengaruh pengungkapan laporan keberlanjutan dan peringkat perusahaan terhadap
relevansi nilai yang diproksikan dengan Earning Response Coefficient pada
perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang tercatat
di Bursa Efek Indonesia. Penelitian ini termasuk ke dalam jenis kuantitatif dengan
menggunakan data sekunder yakni laporan tahunan dan laporan keberlanjutan tahun
2017-2019. Metode pemilihan sampel pada penelitian ini yakni purposive sampling
dan menghasilkan 38 sampel penelitian. Penelitian ini menggunakan variabel
independen yakni Sustainability Report Disclosure dan peringkat perusahaan,
variabel kontrol yakni ukuran perusahaan, dan variabel dependen yakni Earning
Response Coefficient. Hasil penelitian menunjukan bahwa pengungkapan laporan
keberlanjutan dan peringkat perusahaan tidak berpengaruh terhadap relevansi nilai
yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta
Asia Sustainability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek
Indonesia. Selain itu, ukuran perusahaan sebagai variabel kontrol juga menunjukan
tidak berpengaruh terhadap relevansi nilai diproksikan dengan Earning Response
Coefficient pada perusahaan peserta Asia Sustainability Reporting Rating
(ASRRAT) yang tercatat di Bursa Efek Indonesia.Dosen Pembimbing Utama : Dr. Yosefa Sayekti, M.Com., Ak., CA.
Dosen Pembimbing Anggota : Dewi Ayu Puspita, S.E., M.SA., A
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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