1,720,955 research outputs found
PENGARUH INVESTMENT OPPORTUNITY SET (IOS), UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP KUALITAS LABA
No full textThis study aims to determine the effect of investment opportunity set (IOS), firm size and capital structure to earnings quality. This research is quantitative method and uses sample of companies listed on Indonesia Stock Exchange for 2012 untill 2015. Using stratified sampling and simple random sampling methods, total samples are 297 companies. Investment opportunity set (IOS) is measured by capital expenditure to book value of assets; firm size is measured by total assets; capital structure is measured by leverage; and earning quality is measured by Earnings Response Coefficient. Using multiple linear regression analysis, the result shows that investment opportunity set (IOS), firm size and capital structure have no effect on earnings quality.
Keywords: capital structure, earnings quality, firm size, investment opportunity set (IOS)
Analisis Pengaruh Fungsi Intermediasi dan Kebijakan Jenis Produk Pembiayaan terhadap Kinerja Bank Syariah dengan Risiko Pembiayaan sebagai Variabel Intervening Analysis of the Influence Intermediation Function and Policy Types of Financing Products on Islamic Bank Performance with the Risk of Financing as an Intervening Variable
No full textPenelitian ini bertujuan untuk menguji dan menganalisis Kinerja bank syariah di Indonesia melalui beberapa indikator yaitu Fungsi Intermediasi, Kebijakan Jenis Produk Pembiayaan dan Risiko Pembiayaan. Penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan data sekunder dari laporan keuangan atau laporan tahunan bank syariah yang terdaftar di bank Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum syariah yang ada di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yang merupakan metode pengambilan sampel berdasarkan kriteria, yaitu: 1) Bank Umum Syariah yang terdaftar di Bank Indonesia sampai tahun 2015; 2) Mempublikasikan laporan keuangan atau laporan tahunan (annual report) secara berturut-turut selama tahun 2011-2015; 3) Mempunyai data yang lengkap terkait dengan variabel-variabel yang digunakan dalam penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur (Path Analysis). Hasil penelitian ini menunjukkan bahwa variabel fungsi intermediasi dan variabel kebijakan jenis produk pembiayaan mempunyai pengaruh positif dan signifikan terhadap variabel risiko pembiayaan dan kinerja bank syariah. Untuk variabel risiko pembiayaan memiliki pengaruh negatif dan signifikan terhadap variabel kinerja bank syariah secara langsung. Sedangkan hasil pengaruh tidak langsung variabel fungsi intermediasi dan variabel kebijakan jenis produk pembiayaan melalui risiko pembiayaan mempunyai pengaruh negatif dan signifikan terhadap kinerja bank syariah
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
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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