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ANALISIS PENGARUH KARAKTERISTIK SPESIFIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Get PDFABSTRAKS
ANALISIS PENGARUH KARAKTERISTIK SPESIFIK PERUSAHAAN
TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN
TAHUNAN PADA PERUSAHAAN FOOD AND BEVERAGE
YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Oleh :
Refy Ady Anggoro Giarto
F1206116
Tujuan penelitian dari ini adalah untuk mengukur tingkat pengungkapan
laporan keuangan perusahaan food and beverage terdaftar di Bursa Efek Indonesia
(BEI), serta menguji sejauhmana pengaruh karakteristik spesifik perusahaan terhadap
tingkat pengungkapan sukarela. Pendekatan penelitian yang digunakan adalah
pendekatan kuantitatif yang berfungsi untuk menguji hipotesis yang diajukan dalam
penelitian serta menjawab permasalahan dalam penelitian ini.
Penelitian ini menggunakan data sekunder dengan metode purposive
sampling. Sampel yang diambil adalah 60 perusahaan food and beverage yang
terdaftar di Bursa Efek Indonesia (BEI) selama periode penelitian dari tahun 2004-
2008. Metode analisis yang digunakan dalam penelitian ini adalah model analisis
regresi linear berganda dengan menggunakan program SPSS 16.00 for windows.
Berdasarkan hasil analisis menunjukkan bahwa karakteristik spesifik
perusahaan yang diproksikan dengan likuiditas, return on equity (ROE), ukuran
perusahaan (Size), rasio hutang (leverage), net profit margin (NPM), basis
perusahaan, dan kepemilikan saham publik berpengaruh secara serentak terhadap
tingkat pengungkapan laporan keuangan perusahaan food and beverage yang
terdaftar di Bursa Eek Indonesia (BEI).Variabel yang berpengaruh secara parsial
terhadap tingkat pengungkapan laporan keuangan perusahaan perusahaan food and
beverage yang terdaftar di Bursa Eek Indonesia (BEI) adalah likuiditas, return on
equity (ROE), ukuran perusahaan (Size), rasio hutang (leverage), net profit margin
(NPM), kepemilikan saham publik. Sedangkan untuk variabel basis perusahaan,
secara parsial tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan.
Kata kunci: Laporan keuangan, Karakteristik spesifik perusahaan,
Pengungkapan perusahaan, pengungkapan sukarela, Food and beverage
PENGARUH KEPUTUSAN PENDANAAN, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE DI BEI PERIODE 2010-2013
Get PDFTHE INFLUENCE FINANCING DECISION, PROFITABILITY AND INVESTMENT DECISION TO THE FIRM VALUE ON THE PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIAN STOCK EXCHANGE 2010-2013 PERIOD
Giarto Widya Krisna, 2015 (xv + 53 pages)
E-Mail: [email protected]
The purpose of this study to identify whether financing decision, profitability and investment decision partially and simultaneously effect to the firm value on the property and real estate sector companies in Indonesian Stock Exchange 2010-2013 period. The analysis technique used is the descriptive statistic, and multiple linier regression analysis. The result of this study indicate that partially: financing decision effect positive and significant to firm value, profitability effect positive and significant to firm value, and investment decision effect positive and significant to firm value. Simultaneously financing decision, profitability and investment decision have significant influence to firm value. Simultaneously variable X influenced to variable Y. Predictive ability of the three variable X to variable Y by 72,6%, as indicated by the Adjusted R Square, while the remaining 27,4% is influenced by other factors that are not included in this research mode
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
IDENTIFIKASI KERJA HYDRAULIC JACK YANG TIDAK NORMAL DI MV. HI 02
Get PDFABSTRAKSI
Putro, Vicko Nugroho Giarto. NIT. 561911227304 T, 2024, “Identifikasi Kerja
Hydraulic Jack Yang Tidak Normal Di MV. HI 02”. Skripsi. Program Studi
Teknika, Program Diploma IV, Politeknik Ilmu Pelayaran Semarang,
Pembimbing I : Dr. Muh. Harliman Saleh, M.Pd., dan Pembimbing II: Capt.
Suherman. M.Si., M.Mar.
Hatch cover pada kapal besar berperan penting dalam melindungi
muatan dari cuaca buruk. Hydraulic jack, sebagai komponen kunci dalam
hatch cover, digunakan untuk mengangkat dan menutupnya dengan aman.
Penggunaan penutup palka hidrolik pada kapal MV. HI 02 memerlukan
perawatan intensif. Insiden terjadi saat hujan deras mengakibatkan kendala
pada penutup palka nomor satu, menyebabkan kebocoran air dan kerusakan
muatan batu bara. Penyebab utamanya adalah terjebaknya piston dalam
silinder hidrolik jack hatch cover. Pentingnya perawatan dan inspeksi rutin
pada hydraulic jack ditekankan untuk mencegah gangguan operasional kapal
dan menjaga keselamatan awak serta muatan, yang jika tidak ditangani
dengan cepat dapat menyebabkan kegagalan total dan kerusakan lingkungan
akibat kebocoran hidrolik ke laut. Data dalam penelitian ini menggunakan
data primer yang merupakan hasil observasi dan wawancara langsung.
Selain itu juga data sekunder mengambil referensi dari penelitian
sebelumnya.
Metode penelitian yang digunakan dalam skripsi ini adalah metode
kualitatif. Sumber data yang di peroleh dari pengumpulan data primer dan
sekunder. Teknik pengumpulan data melalui observasi, wawancara, studi
pustaka dan dokumentasi. Teknik analasis data yang digunakan dalam
penelitian ini adalah metode Miles and Huberman.
Hasil penelitian ini menemukan bahwa kerja hydraulic jack yang tidak
normal di MV. HI 02 disebabkan oleh perawatan yang tidak sesuai dengan
prosedur perawatan berkala (PMS), mengakibatkan kerusakan pada o-ring
piston, kebocoran pada pipa sistem hydraulic, dan karat pada bagian pipa.
Dampaknya melibatkan risiko keselamatan awak kapal, kerugian ekonomi,
dan ketidaklayakan kapal. Upaya untuk mengatasi ketidaknormalan meliputi
pembersihan dan penggantian filter secara berkala sesuai PMS untuk
mencegah penetrasi kotoran yang merusak o-ring piston. Selain itu, untuk
mencegah kebocoran pipa, disarankan membersihkannya dengan air laut dan
melakukan bilasan dengan air tawar untuk mengurangi risiko korosi pada
sistem pipa hydraulic
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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