1,721,363 research outputs found
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, FREE CASH FLOW, DAN COLLATERALIZABLE ASSETS (AGUNAN) TERHADAP PEMBAGIAN DIVIDEN
Get PDFRachmah Chaerani, 2019: The Effect Of Return On Assets, Debt to Equity Ratio, Free Cash Flow, and Collateralizable Assets on Dividend Distribution.
Advisors: (1) Rida Prihatni, S.E.,M.Si.,Ak.,CA ; (2) Unggul Purwohedi, S.E., M.Si.,Ph.D
This study aimed to analyze the effect of return on assets, debt to equity ratio, free cash flow, and collateralizable assets on dividend distribution. The object of this research are property, real estate & building construction companies listed on the Stock Exchange for the book’s year 2013-2016. The sample in this research was determined based on purposive sampling method so that there were 38 observational sample data. Data analysis method used in the study is panel data regression. Based on the result of the analysis shows that debt to equity ratio and collateralizable assets has no effect on dividend distribution, meanwhile return on assets and free cash flow has positive and significant effect on dividend distribution.
Key words: dividend distribution, return on assets, debt to equity ratio, free cash flow, collateralizable assets
LAPORAN PRAKTIK KERJA LAPANGAN PADA SUKU DINAS PELAYANAN PAJAK KOTA ADMINISTRASI JAKARTA PUSAT
Get PDFDIAN CHAERANI, Laporan Praktik Kerja Lapangan (PKL) di Suku Dinas Pelayanan Pajak Kota Administrasi Jakarta Pusat. Program Studi S1 Akuntansi, Konsentrasi Akuntansi Perpajakan, Fakultas Ekonomi, Universitas Negeri Jakarta, 2016.
Praktek Kerja Lapangan adalah penerapan seorang mahasiswa pada dunia kerja nyata yang sesungguhnya, yang bertujuan untuk mengembangkan keterampilan dan etika dalam melakukan suatu pekerjaan, serta untuk mendapatkan kesempatan dalam menerapkan ilmu pengetahuan dan keterampilan yang sudah dipelajari selama berada di bangku perkuliahan. Selain itu PKL juga merupakan salah satu mata kuliah yang harus dipenuhi dan juga dijadikan sebagai salah satu syarat kelulusan untuk mendapatkan gelar Sarjana Ekonomi pada Fakultas Ekonomi Universitas Negeri Jakarta. Pelaksanaan Praktek Kerja Lapangan dilaksanakan di Instansi Pemerintah bidang perpajakan yaitu Suku Dinas Pelayanan Pajak Kota Administrasi Jakarta Pusat. Pelaksanaan PKL dilakukan selama kurang lebih dua bulan terhitung sejak tanggal 13 Juni 2016 hingga 12 Agustus 2016. Praktikan ditempatkan di seluruh Subbagian dan juga Seksi yang ada di Suku Dinas Pelayanan Pajak Kota Administrasi Jakarta Pusat
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
Sidik Jari DNA 88 Plasma Nutfah Ubi Jalar di Indonesia Berdasarkan Delapan Penanda SSR
No full text<p>DNA Fingerprinting of Indonesian 88 Sweet Potato<br />Germplasm Based on Eight SSR Markers. Nurul<br />Hidayatun, Chaerani, and Dwinita W. Utami. Indonesia<br />possesses a great number of sweet potato varieties.<br />Understanding the diversity and distribution of this genetic<br />resource is essential for its management and future use. The<br />objective of this study was to elaborate the molecular<br />character as DNA finger print of Indonesian sweet potato<br />germplasm. Eight fluorescent labeled SSR primers were<br />used to amplify DNA of 88 sweet potato accessions<br />consisting of improved varieties and landraces collected<br />from 7 islands in Indonesia. The amplified products were<br />detected using capillary electrophoresis method in CEQ<br />Genetic Analysis System machine. A total of 135 alleles<br />ranging from 8 to 36 alleles per locus with an average of 17<br />alleles were generated. Each accession had a unique<br />microsatellite finger print marked by specific combination of<br />11 to 22 alleles in 8 SSR loci. Dendrogram generated by<br />UPGMA based on simple matching coefficients produced 4<br />nonspecific groups at 80% similarity. The groups revealed<br />the possibilities that the accessions were distributed from<br />similar genetic resources.</p></jats:p
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
PENGARUH UKURAN DEWAN KOMISARIS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NARRATIVE RISK DISCLOSURE PADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2015
Get PDFABSTRAK
Dian Chaerani, 2017: Pengaruh Ukuran Dewan Komisaris, Ukuran Perusahaan
dan Leverage terhadap Narrative Risk Disclosure pada Laporan Keuangan
Tahunan Perusahaan Manufaktur yang terdaftar di BEI Tahun 2014-2015.
Penelitian ini bertujuan untuk melihat pengaruh Ukuran Dewan Komisaris,
Ukuran Perusahaan dan Leverage terhadap Narrative Risk Disclosure. penelitian
ini menggunakan data sekunder berupa laporan keuangan dari website Bursa Efek
Indonesia. Populasi pada penelitian ini, yakni perusahaan sektor manufaktur yang
terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2014-2015. Dalam
penelitian ini digunakan purposive sampling dan data diperoleh secara
keseluruhan 200 observasi. Penelitian ini mengguakan metode regresi linear
berganda untuk menguji hipotesis pada tingkat 5%.
Dari hasil pengujian yang dilakukan dalam penelitian ini, dapat
disimpulkan bahwa Ukuran Dewan Komisaris tidak berpengaruh signifikan
terhadap Narrative Risk Disclosure. Sementara, Ukuran Perusahaan berpengaruh
positif terhadap Narrative Risk Disclosure. Serta, Leverage berpengaruh positif
signifikan terhadap Narrative Risk Disclosure. Sedangkan dari hasil uji F
menunjukan bahwa secara simultan Ukuran Dewan Komisaris, Ukuran
Perusahaan dan Leverage berpengaruh terhadap Narrative Risk Disclosure.
Kata Kunci: Narrative Risk Disclosure, Ukuran Dewan Komisaris, Ukuran
Perusahaan, dan Leverag
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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