1,720,959 research outputs found
Return On Asset, Investment Oportunity Set, Free Cash Flow Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening
Full text linkTujuan penelitian ini untuk membuktikan pengaruh langsung dan tidak langsung dari return on asset (X1), investment oportunity yang diukur CAPBVA (X2), free cash flow (X3) terhadap dividen payout ratio melalui corporate governance yang diukur dari score CGPI.                Subjek dalam penelitian ini adalah perusahaan yang masuk dalam pemeringkatan corporate governance perception indeks yang dilakukan oleh Indonesia institute for corporate governance (IICG) selama 2011-2015 serta mempublikasikan laporan keuangan sampai dengan 31 desember. Pemilihan sampel dilakukan dengan metode purpose sampling dan kriteria perusahaan terpilih menjadi 7 sampel yang berarti ada 35 data yang dapat dianalisis.               Data dianalisis dengan SPSS versi 23, analisis data yang digunakan regresi sederhana untuk melihat pengaruh langsung dan analisis jalur untuk melihat ada tidaknya hubungan tidak langsung melalui corporate governance. Dari hasil penelitian ini hanya satu hipotesis yang diterima sementara yang lainnya ditolak. Return on asset mempunyai pengaruh yang signifikan terhadap dividen payout ratio, investment oportunity set tidak berpengaruh terhadap dividen payout ratio, free cash flow tidak berpengaruh terhadap dividen payout ratio, tidak ada pengaruh return on asset melalui corporate governance terhadap dividen payout ratio, investment oportunity set tidak berpengaruh melalui corporate governance terhadap dividen payout ratio, free cash flow tidak berpengaruh melalui corporate governance terhadap dividen payout ratio dan corporate governance ditolak sebagai variabel intervening
Determinant Of Tax Avoidance During Covid-19 Pandemic On Tourism, Restaurant, And Hotel Companies In Indonesia Stock Exchang
Full text linkIndonesia\u27s tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia\u27s tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus income in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance. in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance.
Indonesia\u27s tourism industry occupies a third in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the covid-19 virus pandemic at the beginning of 2020. Due to the arrival of the coronavirus, the government was forced to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has dramatically impacted the decline in economic progress. Thus, income in the tourism sector is reduced. Thus, revenue in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that impact tax avoidance during the coronavirus pandemic on companies that included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The collected research data will be processed by using multiple regression analysis. The sample selection technique is determined based on the criteria. The results of this research prove that profitability and company size has a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committees do not affect on tax avoidanc
The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable
Full text linkThis study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness
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
Implikasi Good Corporate Governance Terhadap Persistensi Laba
Full text linkABSTRACT
This research was conducted to examine the effect of managerial ownership, independent commissioners and audit committees on the earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses an associative method with a quantitative approach. The population in this study amounted to 144 companies and the sample was taken using purposive sampling technique as a data collection technique. The number of samples collected was 177 samples consisting of 59 manufacturing companies as the sample of this study for 3 years. Data analysis used in this research is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The data in this study were processed using the SPSS version 23 program. Partial results showed that managerial ownership had no effect on earnings persistence, independent commissioners had an effect on earnings persistence, audit committee had no effect on earnings persistence. Meanwhile, managerial ownership, independent commissioner and audit committee simultaneously affect earnings persistenceABSTRAK
Penelitian ini dilakukan untuk menguji pengaruh kepemilikan manajerial, komisaris independen dan komite audit terhadap persistensi laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2019-2021. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 144 perusahaan dan pengambilan sampel menggunakan teknik purposive sampling sebagai teknik mengumpulkan data. Jumlah sampel yang dikumpulkan adalah 177 sampel yang terdiri dari 59 perusahaan manufaktur sebagai sampel penelitian ini selama 3 tahun. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Data pada penelitian ini diolah dengan menggunakan program SPSS versi 23. Hasil penelitian secara parsial menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap persistensi laba, komisaris independen berpengaruh terhadap persistensi laba, komite audit tidak berpengaruh terhadap persistensi laba. Sedangkan secara simultan kepemilikan manajerial, komisaris independen dan komite audit berpengaruh terhadap persistensi laba
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
Pengaruh Earning After Tax, Corporate Tax Rate dan Non Debt Tax Shield terhadap Struktur Modal
Full text linkPenelitian ini bertujuan untuk menganalisa pengaruh Earning After Tax, Corporate Tax Rate dan Non Debt Tax Shield terhadap struktur modal perusahaan manufaktur pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2017.
Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2017. Dengan menggunakan metode purposive sampling, di dapat total sampel keseluruhan dalam penelitian ini adalah 36 data dari 6 perusahaan. Metode analisis yang digunakan menggunakan analisis regresi linier berganda.
Hasil analisis dalam penelitian ini menunjukan bahwa: 1) terdapat pengaruh positif antara Earning After Tax dan struktur modal, 2) terdapat pengaruh positif antara Corporate Tax Rate dan struktur modal, 3) tidak terdapat pengaruh antara Non Debt Tax Shield dan struktur modal.
Kata Kunci : Earning After Tax, Corporate Tax Rate, Non Debt Tax Shield dan Struktur Modal
PENINGKATAN KESADARAN PEDULI LINGKUNGAN MELALUI KEGIATAN SOSIALISASI BANK SAMPAH
Full text linkSeiring peningkatan populasi dan pertumbuhan ekonomi, saat ini pengelolaan sampah sebagian besar kota masih menimbulkan permasalahan yang sulit dikendalikan. Timbulan sampah yang tidak terkendali terjadi akibat aktivitas manusia dan industrialisasi, di mana berdampak pada permasalahan lingkungan perkotaan seperti keindahan kota. Oleh karena itu kewajiban setiap Perguruan Tinggi sebagaimana dijelaskan dalam Tridharma Perguruan Tinggi adalah Pendidikan, Penelitian dan Pengabdian Masyarakat. Salah satunya yaitu menyelenggarakan pengabdian masyarakat kepada masyarrakat desa kaangwungulor. Tujuan dari pengabdian masyarakat ini adalah diharapkan masyarakat dapat melakukan pemilahan sampah, mengembangkan ilmu pengetahuan dan kesejahteraan masyarakat untuk selalu hidup bersih sehat dan memberikan alternatif pengelolaan sampah rumah tangga. Pelaksanaan pengabdian masyarakat menggunakan metode dalam bentuk sosialisasi/ penyuluhan, dilanjutkan dengan tanya jawab dan simulasi. Kesimpulan kegiatan ini adalah peningkatan pengetahuan mengenai kajian sampah, jenis sampah, dan sumber sampah, pengelolaan sampah dan 3R (reduce, reuse, recycle), dan syarat-syarat rumah sehat menurut kementerian kesehatan. Hasil dari sosialisasi tersebut yaitu masyarakat sudah mengetahui jelas jenis sampah organik dan anorganik, tetapi untuk mendaur ulang sampah, masyarakat masih kurang memahami mengenai pemanfaatan kembali/ daur ulang dari sampah secara individu, walaupun terdapat tempat pengumpulan sampah komunal. Bagaimana cara pembuatan kompos serta pemilahan sampah di lingkungan rumah tangga belum sepenuhnya dilakukan
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
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