1,720,958 research outputs found
INFLUENCE OF TAX AVOIDANCE, SALES GROWTH, AND PROFITABILITY TOWARD LEVERAGE IN FOOD AND BEVERAGES INDUSTRIES
Full text linkCompany may receive significant amounts of funding through leverage activities, as compared to being constrained by internal funds. Companies typically seek leverage to fund long-term activities that incur high expenditures. The purpose of this study is to analyze the influence of tax avoidance, sales growth, and profitability toward leverage in food and beverages industry companies listed at Indonesia Stock Exchange (IDX) from 2017 until 2020. The independent variables used in this study are tax avoidance, sales growth, and profitability, while leverage is the independent variable.The data used in this research are secondary data obtained from food and beverages industry companies listed in IDX from 2017 to 2020. Using the purposive sampling method, out of 34 populations in the food and beverages industry, 11 companies are chosen as samples. With the four years research period, it results in a total of 44 observations. Multiple linear regression was utilized to analyze the data in this study, which was processed through SPSS 25. The result of this study discovers that tax avoidance and sales growth partially have no significant influence toward leverage. Meanwhile, profitability partially has a significant influence toward leverage. Simultaneously, tax avoidance, sales growth, and profitability have a significant influence toward leverage
THE INFLUENCE OF LOAN TO DEPOSIT RATIO, EFFECTIVE TAX RATE AND NON-PERFORMING LOAN TOWARD RETURN ON ASSET IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Full text linkBank is an intermediary institution in charge of receiving deposits from customers and lending them to customers (economic units) who need funds. One of the main activities of banks is to channel funds to the public in the form of credit. The bank will need to pay attention to the Loan to Deposit Ratio to secure its liquidity, effective tax rate as the tax planning to secure the tax paid and Non-Performing Loan to control the bad debt. The bank will need all the variables to control the Return on Assets. The research result showed that partially Loan to Deposit Ratio (LDR) has no influence toward Return on Asset, Effective Tax Rate (ETR) has negative influence toward Return on Asset, Non Performing Loan (NPL) has negative influence toward Return on Asset. Simultaneously hypothesis showed that Loan to Deposit Ratio, Effective Tax Rate and Non Performing Loan have effect toward Return on Asset
THE IMPACT OF RETURN ON ASSETS, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Full text linkTaxes play a huge role as the state’s main income to develop a country, these funds come from tax payments by taxpayers. Since taxes are used for the country’s well-being, government strive to receive as much amount of tax as possible, while taxpayers try to minimize tax payments as it is viewed as burden that decreases their net income, this practice is known as tax avoidance. Thus, there are a few key factors discussed in this study, namely return on assets, institutional ownership, and firm size on how they impact tax avoidance, focusing on Property and Real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Purposive sampling method is used as sampling technique in this study. From a population of 86 property and real estate companies, 25 of them are used as sample by adopting quantitative research design and utilizing secondary data, which are financial statements published on Indonesia Stock Exchange. Method of data analysis is carried out using multiple linear regression, processed through IBM SPSS version 26. The result of this study shows that return on assets has significant impact on tax avoidance, while institutional ownership and firm size does not have significant impact on tax avoidance. Simultaneously, all three independent variables have significant impact on tax avoidance
THE IMPACT OF CAPITAL ADEQUACY RATIO, CAPITAL STRUCTURE, NON-PERFORMING LOAN, AND RETURN ON ASSETS TOWARDS FIRM VALUE OF BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Full text linkThis study aims to determine the impact of the Capital Adequacy Ratio, Capital Structure, Non-Performing Loan, and Return on Assets partially and simultaneously on firm value. The sample of this study is banking companies listed on the Indonesia Stock Exchange starting from year 2017 to 2020 using the purposive sampling method. There are 27 banking companies that meet the criteria as research samples. The data that has been collected is then processed using the SPSS 26.0 application and tested with normality, heteroscedasticity, multicollinearity, and linearity tests. Furthermore the data is tested further with multiple linear regression testing, the coefficient of determination and continued with hypothesis testing consisting of T test and F test. The results of this study indicate that the Capital Adequacy Ratio partially has an insignificant effect on Firm Value, Capital Structure partially has a significant effect on firm value, Non-Performing Loan partially has a significant effect on firm value, and Return on Assets partially has a significant effect on Firm Value. Simultaneously, the variables: Capital Adequacy Ratio, Capital Structure, Non-Performing Loan, and Return on Assets have a significant effect on firm value.BAHASA INDONESIA ABSTRACTPenelitian ini bertujuan untuk mengetahui Pengaruh Capital Adequacy Ratio, Capital Structure, Non-Performing Loan, and Return on Assets secara parsial dan simultan terhadap Nilai Perusahaan. Sampel penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia dimulai dari tahun 2017 hingga 2020 dengan menggunakan metode purposive sampling. Terdapat 27 perusahaan perbankan yang memenuhi kriteria sebagai sampel penelitian. Data yang telah terkumpul selanjutnya diolah menggunakan aplikasi SPSS 26.0 dan diuji dengan uji normalitas, heteroskedastisitas, multikolinearitas, dan linieritas. Selanjutnya, dilakukan pengujian regresi linier berganda, koefisien determinasi dan dilanjutkan dengan pengujian hipotesis yang terdiri dari uji T dan uji F. Hasil penelitian ini menunjukkan bahwa Capital Adequacy Ratio secara parsial tidak berpengaruh signifikan terhadap Nilai Perusahaan, Capital Structure secara parsial berpengaruh signifikan terhadap nilai perusahaan, Non-Performing Loan secara parsial berpengaruh signifikan terhadap nilai perusahaan, and Return on Assets secara parsial berpengaruh signifikan terhadap Nilai Perusahaan. Secara simultan, variable Capital Adequacy Ratio, Capital Structure, Non-Performing Loan, and Return on Assets berpengaruh signifikan terhadap Nilai Perusahaan
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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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