1,720,981 research outputs found
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
Internal Audit Quality: The Need for Time Pressure and Independence
No full textThe high time pressure when conducting audits makes auditors further improve audit efficiency so that audits carried out by auditors are not always based on procedures and planning in accordance with applicable regulations. This study aims to determine the Effect of Time Pressure and Independence on the Quality of Internal Audit at the Lembang Bandung Police Staff and Leadership School. The methods used in this study are the descriptive method and the verification method. The type of data used in this study is a type of primary data where this data is taken directly from respondents using questionnaires distributed to respondents containing questions that must be filled in by respondents with the number of samples taken as many as 32 respondents. The statistical tests used in this study are the Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Simple Linear Regression Test, Coefficient of Determination Test (R2), Hypothesis Test (t-test), with statistical data processing using the SPSS 26.0 program. The results showed that Time Pressure and Independence had a partial effect on the Quality of Internal Audit
ANALISIS PERPUTARAN AKTIVA TETAP DAN PERPUTARAN PIUTANG KAITANNYA TERHADAP RETURN ON ASSETS PADA PT. POS INDONESIA (PERSERO) BANDUNG
Get PDFThis study aims to determine the velocity of fixed assets turnover and receiv-ables turnover at PT. POS INDONESIA (Persero) Bandung,also to know the profit-ability (return on assets) at PT. Pos Indonesia (Persero) Bandung and to know how much the effect of fixed asset turnover and receivables turnover on profit-ability (return on assets) at PT. Pos Indonesia (Persero) Bandung.
The method used is descriptive analysis method with quantitative approach, which the result of research is then processed and analyzed for the conclusions drawn.
From the test results can be seen that there is a strong relationship between the velocity of fixed assets and accounts receivable with the velocity of profit-ability (return on assets), which means that the independent variables are simul-taneously able to explain the changes in profitability by 39% and the remaining 61% is influenced by another factor that is not observed. While the partial rota-tion of fixed assets turnover 29.9% effect on profitability and receivables turn-over only have 0.1% effect on profitability.
The conclusion that can be drawn from this study is that the fixed asset turn-over and receivables turnover at PT. Pos Indonesia (Persero) Bandung every year has a change up and down. Profitability (return on assets) at PT. Pos Indo-nesia (Persero) Bandung tended to rise although the average is still in negative circumstances. The suggestion that the authors give is the company should al-ways strive to continue to increase its profits each year. Increased profits can be one of the ways the company makes the program cost savings
Pengaruh kepatuhan wajib pajak dan kualitas informasi akuntansi keuangan terhadap efektivitas sistem self assessment
No full textPenelitian ini betujuan untuk mengetahui dan menganalisis pengaruh kepatuhan wajib pajak dan kualitas informasi akuntansi keuangan terhadap efektifitas sistem menghitung pajak sendiri pajak penghasilan badan baik secara simultan maupun parsial pada Kantor Pelayanan Pajak Cimahi. Jenis penelitian ini adala deskriptif yang merupakan surve terhadap 67 wajib pajak yang terdaftar pada Kantor Pelayanan Pajak Cimahi. Pengumpulan data dilakukan dengan teknik survei menggunakan isntrumen kuesioner serta dilengkapi dengan teknik wawancara dan teknik dokumentasi. Analisis data untuk pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kepatuhan wajib pajak dan kualitas informasi akuntansi keuangan secara bersama-sama maupun secara parsial berpengaruh signifikan positif terhadap efektifitas sistem menghitung pajak sendiri
PENGARUH INTEGRITAS BUKTI AUDIT TERHADAP TEMUAN AUDIT PADA PT. HUTAMA KARYA (Persero) WILAYAH 2 JAWA BARAT
Get PDFEvaluasi bukti audit merupakan bagian yang paling mendasar dalam setiap pengauditan. Oleh karena itu bukti audit yang ada akan sangat mempengaruhi keputusan auditor. Bukti yang ada harus memenuhi kualitas dan kuantitas kriteria yang telah ditentukan seperti kecukupan, kompetensi, dan biayanya. Di antara faktor-faktor yang mungkin mempengaruhi pengevaluasian bukti audit adalah integritas bukti audit atau nilai dari kejujuran dari bukti audit tersebut. Berdasarkan bukti-bukti yang telah ada, auditor mengevaluasi apakah terjadi ketidaksesuaian antara kriteria yang ditetapkan dengan kenyataannya, sehingga menghasilkan temuan audit
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
Analisa Faktor-Faktor Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Berpengaruh Terhadap Kualitas Laporan Keuangan (Studi Pada PT.Newera Rubberindo)
No full textThe research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other
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
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