1,720,955 research outputs found
PENGARUH MANAJEMEN LABA, TAX AVOIDANCE, NILAI PERUSAHAAN TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI
No full textTujuan utama penelitian berikut ialah guna menguji bagaimana valuasi perusahaan, tax avoidance, serta manajemen laba, bersama dengan moderasi ukuran perusahaan, menyajikan pengaruh kualitas laba dalam bisnis sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian mencakup tahun 2020–2023, serta 80 titik datanya terbagi atas 20 bisnis yang dipilih lewat purposive sampling. Eviews 13 ialah program yang dipakai guna memproses data untuk penelitian berikut. Selain hal tersebut, temuan penelitian memperlihatkan bahwasannya tax avoidance tak memegang pengaruh serta menurunkan kualitas laba, sedangkan manajemen laba tak memegang pengaruh serta mengoptimalkan kualitas laba. Nilai Perusahaan memegang pengaruh serta negatif terhadap kualitas laba serta ukuran perusahaan bisa memperlemah serta tak menyajikan pengaruh relasi manajemen laba terhadap kualitas laba, berikutnya ukuran perusahaan memperlemah relasi Tax Avoidance serta tak menyajikan pengaruh relasi dengan kualitas laba, serta terakhir Ukuran perusahaan bisa memperlemah serta menyajikan pengaruh relasi Nilai perusahaan terhadap kualitas laba
Kata Kunci: Kualitas laba, Manajemen laba, Tax Avoidance, Nilai Perusahaan, Ukuran Perusahaa
Pengaruh Manajemen Laba, Tax avoidance, Nilai Perusahaan terhadap Kualitas Laba dengan ukuran perusahaan sebagai variabel moderasi pada Perusahaan Energi
No full textTujuan utama penelitian berikut ialah guna menguji bagaimana valuasi perusahaan, tax
avoidance, serta manajemen laba, bersama dengan moderasi ukuran perusahaan,
menyajikan pengaruh kualitas laba dalam bisnis sektor energi yang terdaftar di Bursa
Efek Indonesia (BEI). Populasi penelitian mencakup tahun 2020–2023, serta 80 titik
datanya terbagi atas 20 bisnis yang dipilih lewat purposive sampling. Eviews 13 ialah
program yang dipakai guna memproses data untuk penelitian berikut. Selain hal tersebut,
temuan penelitian memperlihatkan bahwasannya tax avoidance tak memegang pengaruh
serta menurunkan kualitas laba, sedangkan manajemen laba tak memegang pengaruh
serta mengoptimalkan kualitas laba. Nilai Perusahaan memegang pengaruh serta negatif
terhadap kualitas laba serta ukuran perusahaan bisa memperlemah serta tak menyajikan
pengaruh relasi manajemen laba terhadap kualitas laba, berikutnya ukuran perusahaan
memperlemah relasi Tax Avoidance serta tak menyajikan pengaruh relasi dengan kualitas
laba, serta terakhir Ukuran perusahaan bisa memperlemah serta menyajikan pengaruh
relasi Nilai perusahaan terhadap kualitas laba
Kata Kunci: Kualitas laba, Manajemen laba, Tax Avoidance, Nilai Perusahaan, Ukuran
Perusahaan
This study's primary goal is to examine how business valuation, tax evasion, and profits
management affect the quality of earnings while controlling for firm size. listed on the
Indonesia Stock Exchange (IDX) are businesses in the energy sector. The study's population spans the years 2020–2023, and its 80 data points comprise 20 businesses
chosen through purposive selection. Eviews 13 is the program utilized to process the data
for this investigation. Additionally, the study's findings show that while tax avoidance has
no effect and is detrimental to earnings quality, company value has an impact and is
detrimental to earnings quality, and company size can both weaken and have no effect on
the relationship between earnings management and earnings quality, as well as weaken
the relationship between tax avoidance and earnings quality and have no effect on it.
Finally, company size can both weaken and have an impact on the relationship between
company value and earnings quality.
Keywords: Earnings quality, Earnings management, Tax Avoidance, Firm Value, Firm
Siz
Pengaruh Manajemen Laba, Tax avoidance, Nilai Perusahaan terhadap Kualitas Laba dengan ukuran perusahaan sebagai variabel moderasi pada Perusahaan Energi
No full textTujuan utama penelitian berikut ialah guna menguji bagaimana valuasi perusahaan, tax
avoidance, serta manajemen laba, bersama dengan moderasi ukuran perusahaan,
menyajikan pengaruh kualitas laba dalam bisnis sektor energi yang terdaftar di Bursa
Efek Indonesia (BEI). Populasi penelitian mencakup tahun 2020–2023, serta 80 titik
datanya terbagi atas 20 bisnis yang dipilih lewat purposive sampling. Eviews 13 ialah
program yang dipakai guna memproses data untuk penelitian berikut. Selain hal tersebut,
temuan penelitian memperlihatkan bahwasannya tax avoidance tak memegang pengaruh
serta menurunkan kualitas laba, sedangkan manajemen laba tak memegang pengaruh
serta mengoptimalkan kualitas laba. Nilai Perusahaan memegang pengaruh serta negatif
terhadap kualitas laba serta ukuran perusahaan bisa memperlemah serta tak menyajikan
pengaruh relasi manajemen laba terhadap kualitas laba, berikutnya ukuran perusahaan
memperlemah relasi Tax Avoidance serta tak menyajikan pengaruh relasi dengan kualitas
laba, serta terakhir Ukuran perusahaan bisa memperlemah serta menyajikan pengaruh
relasi Nilai perusahaan terhadap kualitas laba
Kata Kunci: Kualitas laba, Manajemen laba, Tax Avoidance, Nilai Perusahaan, Ukuran
Perusahaan
This study's primary goal is to examine how business valuation, tax evasion, and profits
management affect the quality of earnings while controlling for firm size. listed on the
Indonesia Stock Exchange (IDX) are businesses in the energy sector. The study's population spans the years 2020–2023, and its 80 data points comprise 20 businesses
chosen through purposive selection. Eviews 13 is the program utilized to process the data
for this investigation. Additionally, the study's findings show that while tax avoidance has
no effect and is detrimental to earnings quality, company value has an impact and is
detrimental to earnings quality, and company size can both weaken and have no effect on
the relationship between earnings management and earnings quality, as well as weaken
the relationship between tax avoidance and earnings quality and have no effect on it.
Finally, company size can both weaken and have an impact on the relationship between
company value and earnings quality.
Keywords: Earnings quality, Earnings management, Tax Avoidance, Firm Value, Firm
Siz
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
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