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Pengaruh profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan terhadap manajemen laba pada sektor energi di Bursa Efek Indonesia pada tahun 2020–2023.
Get PDFINDONESIA
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan terhadap manajemen laba pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Manajemen laba merupakan salah satu praktik akuntansi yang dapat mempengaruhi kualitas informasi keuangan, sehingga penting untuk memahami faktor-faktor yang mendorongnya, khususnya di sektor strategis seperti energi.
Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel ditentukan melalui teknik purposive sampling, dengan total 45 perusahaan dari 87 yang terdaftar, menghasilkan 180 observasi selama periode penelitian. Analisis data dilakukan untuk menguji hubungan antara variabel independen (profitabilitas, ukuran, dan pertumbuhan) terhadap variabel dependen (manajemen laba).
Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh yang signifikan terhadap manajemen laba. Selain itu, ukuran perusahaan juga terbukti memiliki pengaruh yang signifikan terhadap manajemen laba. Namun, pertumbuhan perusahaan tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Secara simultan, profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan terbukti berpengaruh terhadap manajemen laba. Temuan ini diharapkan dapat memberikan wawasan bagi investor dan akademisi mengenai faktor-faktor yang mempengaruhi praktik manajemen laba serta menjadi acuan untuk penelitian selanjutnya di bidang bisnis dan keuangan.
ENGLISH
This study aims to examine the effect of profitability, company size, and company growth on earnings management in energy sector companies listed on the Indonesia Stock Exchange during the period 2020-2023. Earnings management is one of the accounting practices that can affect the quality of financial information, so it is important to understand the factors that drive it, especially in strategic sectors such as energy.
This study uses a quantitative approach with secondary data obtained from the company's annual report. The sample was determined through a purposive sampling technique, with a total of 45 companies out of 87 listed, resulting in 180 observations during the study period. Data analysis was conducted to test the relationship between the independent variables (profitability, size, and growth) and the dependent variable (earnings management).
The results showed that profitability has a significant positive effect on earnings management. In addition, company size is also proven to have a significant positive effect on earnings management. However, company growth does not have a significant effect on earnings management. Simultaneously, profitability, company size, and company growth are proven to have an effect on earnings management. These findings are expected to provide insight for investors and academics regarding the factors that influence earnings management practices and serve as a reference for further research in the fields of business and finance.
ARABIC
تهدف هذه الدراسة إلى دراسة تأثير الربحية وحجم الشركة ونمو الشركة على إدارة الأرباح في شركات قطاع الطاقة المدرجة في بورصة إندونيسيا خلال الفترة ٢٠٢٠ - ٢٠٢٣. إن إدارة الأرباح هي إحدى الممارسات المحاسبية التي يمكن أن تؤثر على جودة المعلومات المالية، لذلك من المهم فهم العوامل التي تدفعها، خاصة في القطاعات الاستراتيجية مثل الطاقة.
يستخدم هذا البحث نهجا كميا مع جمع البيانات الثانوية التي تم الحصول عليها من التقرير السنوي للشركة. من بين ما مجموعه ٨٧ شركة مسجلة في قطاع الطاقة ، تم اختيار ما يصل إلى ٤٥ شركة كعينات من خلال تقنيات أخذ العينات الهادفة. وهكذا ، تم الحصول على ما مجموعه ١٨٠ بيانات ملاحظة تم تحليلها في هذه الدراسة. تم إجراء تقنية تحليل البيانات لاختبار العلاقة بين المتغيرات المستقلة (الربحية وحجم الشركة ونمو الشركة) والمتغيرات التابعة ، وهي إدارة الأرباح.
تظهر نتائج الدراسة أن الربحية لها تأثير إيجابي كبير على إدارة الأرباح. بالإضافة إلى ذلك ، ثبت أيضا أن حجم الشركة له تأثير إيجابي كبير على إدارة الأرباح. ومع ذلك ، فإن نمو الشركة ليس له تأثير كبير على إدارة الأرباح. في الوقت نفسه ، ثبت أن الربحية وحجم الشركة ونمو الشركة لها تأثير على إدارة الأرباح. من المتوقع أن توفر هذه النتائج نظرة ثاقبة للمستثمرين والأكاديميين فيما يتعلق بالعوامل التي تؤثر على ممارسات إدارة الأرباح وتصبح مرجعا لمزيد من الأبحاث في مجال الأعمال والتمويل
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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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