1,720,966 research outputs found
The Influence of the Effectiveness of Good Corporate Governance and Disclosure of Corporate Social Responsibility on Tax Avoidance and its Impact on Company Value (Study Of Coal Sector Mining Companies Listed On The Indonesia Stock Exchange For The 2015-2019 Period)
Full text linkThis study aims to determine the effect of good corporate Governance and corporate social responsibility on tax avoidance and their impact on firm value. This study uses a sample of the Indonesia Stock Exchange for the 2015-2019. The type of data used in this research is secondary data. The results showed that the mechanism of good corporate Governance has an effect on tax avoidance, disclosure of corporate social responsibility has no effect on tax avoidance, the mechanism of good corporate Governance has an effect on firm value, Disclosure of Corporate Social Responsibility has no effect on firm value, Tax Avoidance has a significant effect on firm value in Coal Sector Mining Company Listed on the Indonesia Stock Exchange. Good Corporate Governance positively impacts tax avoidance in small companies, strengthening relationships between shareholders, managers and employees. Disclosure of Corporate Social Responsibility (CSR) influences tax avoidance, but not for large companies that carefully report their finances to benefit stakeholders. CSR is considered a moral obligation, forming the character of an honest manager. Good Corporate Governance also contributes to increasing company value through its mechanisms. However, CSR disclosure does not affect company value. At the same time, high tax avoidance positively impacts company value, reflects profits and gets a positive response from investors in making investment decisions
Analisis Biaya Tindakan Medis Operasi Besar Sectio Caesarea dengan Menggunakan Pendekatan Activity Based Costing di Rumah Sakit Yadika Pondok Bambu Jakarta
Full text linkPendekatan activitybased costing sebagai metode untuk melaksanakan perhitungan kegiatan mencakup menghasilkan komoditas sesuai pemakaian bahan terjadi akibat kegiatan. Didalam perihal ini, metode activitybased costing menyajikan data terkait kegiatan dilaksanakan dalam rangka memproduksi komoditas ataupun pelayanan serta kapabilitas bahan yang dikehendaki guna menjalankan kegiatan itu beserta kos yang diakibatkan oleh kapabilitas bahan. Riset ini bermanfaat untuk menganalisa gambaran bentuk kos serta kegiatan didalam aksi medis operasi besar sectio caesarea di Rumah Sakit Yadika Pondok Bambu Jakarta, berharap bisa menciptakan serangkaian perihal substansial penetapan kos persalinan melalui operasi cesar bisa berdampak pada penyusunan keputusan ketika penentuan kos, maka pengelola Rumah Sakit Yadika Pondok Bambu Jakarta dapat menetapkan kos operasi besar sectio caesarea secara cermat bersumber pada klasifikasi kos sesuai cost driver. Metode riset ini memakai riset kuantitatif yang jenis risetnya yakni riset descriptive exploratory yang berbentuk case study perhitungan dengan metode activity based costing ditaksir bisa menghitung secara teliti kos-kos yang terjadi dari setiap kegiatan guna menciptakan kesesuaian kos untuk klasifikasi aksi operasi besar sectio caesarea. Temuan riset menginterpretasikan kos ABC lebih cermat berbanding tarif tradisional bila diimplementasikan pada penetapan pungutan kos persalinan melalui operasi cesar pada rumah sakit. Kos ABC berdampak positif pada penghasilan rumah sakit. Berikutnya riset ini menginterpretasikan temuan ada perbedaan signifikan antara kos ABC serta kos tradisional didalam penentuan pungutan kos persalinan sectio caesarea rumah sakit
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
The Influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable
Full text linkThe objective to be achieved in this study is to test how the influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable. The population in this study is high-tech manufacturing companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the period 2017 - 2019. The research method used is causal research, with multiple linear regression analysis methods. The sampling technique used purposive sampling and the data analysis technique used E-Views 11. The results of the study showed that (1) Good Corporate Governance, which is proxied by Institutional Ownership, the Proportion of Independent Audit Committees has a significant positive effect on Intellectual Capital Disclosure, (2) Good Corporate Governance, which is proxied by the Proportion of Independent Commissioners, does not have an effect on Intellectual Capital Disclosure, (3) Good Corporate Governance, which is proxied by Managerial Ownership and Intellectual Capital, has a significant negative effect on Intellectual Capital Disclosure, (4) Financial Performance is unable to mediate the relationship between GCG and Intellectual Capital Disclosure, Financial Performance mediates the relationship between Intellectual Capital and Intellectual Capital Disclosure
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