1,721,004 research outputs found
The Effect Of Financial Leverage on Firm Value and Market Risk (Research on Consumer Goods Industries Listed in Indonesian Stock Exchanges in the Year of 2010-2012)
Get PDFPerusahaan memproduksi barang untuk mendapatkan target laba. Sebuah perusahaan memperoleh laba dari total pendapatan dikurangi biaya produksi yang dikeluarkan oleh perusahaan. Ketika sebuah perusahaan mencoba mendapatkan keuntungan maksimal, perusahaan harus tetap memproduksi dengan biaya minimum. Jika perusahaan ingin memproduksi barang, perusahaan harus memiliki dana yang cukup untuk beroperasi dengan lancar. Namun, sebuah perusahaan tidak selalu beroperasi dengan lancar. Jika perusahaan mengalami kemacetan dalam operasinya dan membutuhkan dana, itu harus mencakup biaya yang diperlukan. Jika Dana yang dibutuhkan tidak cukup, dan dana ditutupi oleh leverage. Itu akan muncul hutang sebagai konsekuensi dari pinjaman. Ini menunjukkan bahwa perusahaan memiliki leverage keuangan.
Leverage finansial menunjukkan bahwa perusahaan dengan hutang pada neraca adalah perusahaan tuas, dan sebuah perusahaan yang membiayai operasinya sepenuhnya dengan ekuitas adalah perusahaan yang tidak divered (Megginson, et al, 2007 p. 451). Perusahaan harus memproduksi barang, dan seorang manajer harus mengetahui nilai perusahaan yang dapat ditentukan dengan mengukur EPS dan ROE. Ukuran paling umum dari kinerja perusahaan adalah laba per saham (EPS) dan hasil pengembalian pada ekuitas (ROE) (Weston dan Copeland, 2010 p. 95).
Penelitian ini dilakukan untuk mempelajari industri barang konsumen yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Penelitian menggunakan analisis jalur. Data dikumpulkan dari 13 perusahaan dengan laporan tahunan. Penelitian menunjukkan bahwa variabel tingkat leverage keuangan (DFL) memiliki efek signifikan positif pada variabel penghasilan per saham (EPS). Variabel derajat leverage keuangan (DFL) memiliki pengaruh signifikan positif pada variabel pengembalian pada ekuitas (ROE). Variabel rasio utang (DR) memiliki pengaruh negatif dan tidak signifikan terhadap variabel penghasilan per saham (EPS). Variabel rasio utang (DR) memiliki pengaruh negatif dan tidak signifikan terhadap variabel pengembalian pada ekuitas (ROE). Variabel derajat leverage keuangan (DFL) memiliki pengaruh positif signifikan terhadap variabel risiko pasar (β). Variabel rasio utang (DR) memiliki pengaruh signifikan positif pada variabel risiko pasar (β). Variabel risiko pasar (β) memiliki pengaruh signifikan positif pada variabel penghasilan per saham (EPS). Variabel risiko pasar (β) memiliki pengaruh signifikan positif pada variabel pengembalian pada ekuitas (ROE)
Using archival information system for effective retrieval of document / Erindah Dimisyqiyani, Nissa Amandhea Wahyudjati and Amaliyah
Get PDFArchival have an important role in presenting information and evidence in an organization. Archival management who accurate can help archivists find the files they need. However, this is having not been implemented properly in the Plant Section of the PT Perkebunan Nusantara X Head Office which is uses a subject and area classification system. Archivists have difficulty finding the files they need, whether archival borrowed by employees or elsewhere, especially during the pandemic, there are employees who work with Work from Office and Work from Home systems. It is difficult for archivists to retrieve files borrowed by employees. This study uses qualitative research with a descriptive method through direct observation in the Plant section of the PT Perkebunan Nusantara X Head Office, interviews with archivists and literature studies. The results showed the ineffectiveness of the archive borrowing process at the Factory Section of the PT Perkebunan Nusantara X Head Office. This was due to the absence of procedure borrowing archive procedures, especially archive recording and loan history. In addition, archive management still uses a manual system. The archive classification system also does not follow the subject system, causing archivists to take longer to find archives when needed. The company has not determined the loan period and procedures for borrowing archives. In addition, there is no form for borrowing archives, so archivists have difficulty checking the history of borrowing archives. Based on the problems above, it can be concluded that the Plant Section of PT Perkebunan Nusantara X's Head Office needs an Archival Information System or Standard Operation Procedure for borrowing archives to minimize archive loss and improve archive management. With the archival information system can help archivists in managing archives, so that the performance of archivists in the Plant department becomes effective
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
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
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
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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