1,720,968 research outputs found
Pendekatan balanced scorecard sebagai penilaian kinerja pada sekolah menengah atas : studi kasus di SMA Kolese De Britto Jalan Laksda Adisucipto 161, Yogyakarta
Get PDFPENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL
No full textThis research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return
THE EFFECT OF PROFITABILITY ON COMPANY VALUE WITH THE IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) AS MODERATION
No full textThe purpose of this study is to empirically prove the impact of the implementation of enterprise
resource planning (ERP) on the relationship between company performance (profitability) and corporate value.
implementation of Enterprise resource planning (ERP) has an effect on company performance. The sample used
is a mining company listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study uses
multiple regression methods with panel data. The results showed that profitability had an effect on corporate
value, and ERP implementation had an effect on the relationship between company performance (profitability)
and corporate value, as measured by return on assets (ROA)
PENDEKATAN BALANCED SCORECARD SEBAGAI PENILAIAN KINERJA PADA INSTITUSI SEKOLAH
No full text-Penelitian ini bertujuan untuk mendiskripsikan penilaian kinerja pada institusi sekolah
berdasarkan pendekatan balanced scorecard. Penelitian dilaksanakan di SMA Kolese De
Britto, Jalan Laksda Adisucipto 161, Yogyakarta. Populasi dalam penelitian ini adalah
seluruh staf direksi, staf pengajar, karyawan, dan siswa SMA Kolese De Britto. Teknik
penarikan sampel penelitian adalah purposive dan convenience sampling. Teknik
pengumpulan data yang digunakan adalah dokumentasi, wawancara, dan kuesioner. Teknik
analisis data penelitian adalah analisis Multiatribute Attitude Model (MAM). Hasil penelitian
menunjukkan bahwa: (1) pada perspektif pelanggan, kinerja sekolah secara umum adalah
sangat baik (MAM sebesar 39,356 dari skala penilaian 0-80); (2) pada perspektif proses
internal, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 27,344 dari skala
penilaian 0-80); (3) pada perspektif pembelajaran dan inovasi, kinerja sekolah secara umum
adalah sangat baik (MAM sebesar 35,776 dari skala penilaian 0-80); (4) pada perspektif
keuangan, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 35,125 dari skala
penilaian 0-80).
PENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL
No full textThis research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return
THE EFFECT OF IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) TOWARDS PERFORMANCE OF MINING COMPANIES IN INDONESIA
No full textThe purpose of this study is to find empirical evidence about the implementation of Enterprice
resource planning (ERP) to implement company performance. The data used in this study is secondary data
consisting of annual financial statements of companies listed on IDX for the 2016-2018 period with cross-section
criteria. Furthermore, the data were analyzed using analysis using simple regression analysis. The results showed
that the application of ERP had a significant positive impact on company performance generated by return on
assets (ROA)
The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah Kayu Industri Bandung
Get PDFThe purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts
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
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