273 research outputs found
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Informasi Lingkungan (Environmental Disclosure) (Studi Empiris pada Perusahaan Manuaktur yang Terdaftar Di Bursa Efek Indonesia)
Get PDFThe main purpose of this study was to determine the effect of company size, profitability and leverage of the corporate environmental disclosure. Company size measured by logaritma natural of total asset, profitability measured by return on assets (ROA/ ratio of net income to total assets) and leverage measured by debt to equity ratio (DER/ ratio of debt to total equity. Corporate environmental disclosure is measured using the environmental indicators from GRI guidline 4 (GRI G 4) with total 34 indicators. This study populations is listed manufacturing industry in Indonesia Stock Exchange (BEI) in 2013, 2014 and 2015 with sample total of 76 companies. The sampling method was purposive sampling method. The type of data used secondary data. This study used annual report from listed manufacturing industry in Indonesia Stock Exchange to analyzed. The data is analyzed by using multiple linear regression analysis with SPSS. The test result indicate that company size has a significant influence to the corporate environmental disclosure. The test result for the second and third hypothesis indicated that profitability and leverage has no significant influence to the corporate environmental disclosure.
Keyword : company size, profitability (ROA), leverage (DER), corporate environmental disclosure, GRI Guidline 4 (GRI G4
Materi Pertemuan 1 Kas
No full textKas merupakan uang tunai dan alat bayar lainnya yang dimiliki oleh suatu perusahaan yang siap dan bebas digunakan untuk membiayai kegiatan umum perusahaan
Materi Pertemuan 1 Kas
No full textKas merupakan uang tunai dan alat bayar lainnya yang dimiliki oleh suatu perusahaan yang siap dan bebas digunakan untuk membiayai kegiatan umum perusahaan
Materi Pertemuan 1 Kas
No full textKas merupakan uang tunai dan alat bayar lainnya yang dimiliki oleh suatu perusahaan yang siap dan bebas digunakan untuk membiayai kegiatan umum perusahaan
PERSEPSI MAHASISWA, AUDITOR DAN PEMAKAI LAPORAN KEUANGAN TERHADAP PERAN SERTA TANGGUNG JAWAB AUDITOR (STUDI EMPIRIS MENGENAI EXPECTATION GAP)
No full textThis study aims to determine whether there are differences in perceptions between accounting students, auditors, and users of financial statements on the role and responsibilities of auditors. In line with the above objectives, the hypothesis formulated is that there is a difference of perception regarding the role of auditor responsibilities related to the expectation of gap. This study used convenience sampling in samples selections, the sample in this study was accounting students at STIE "KBP" Padang, auditor on seven (7) KAP in Padang city, and users of financial statements at private company of Padang city. The method used is to spread the questionnaire to the respondents of accounting students, auditors and users of financial statements, which then analyzed data using kruskal wallis test with SPSS application for Windows 23. This study found that there is a significant difference between accounting students, auditors and users financial statements of the auditor's participation regarding the expectation of gap. Tujuan penelitian untuk mengetahui apakah terdapat perbedaan persepsi antara mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap peran serta tanggung jawab auditor. Hipotesis dalam penelitian yaitu apakah terdapat perbedaan persepsi antara persepsi mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap mengenai peran serta tanggung jawab auditor yang berkaitan dengan expectations gap. Metode convenience sampling digunakan dalam pengumpulan data dengan sampel adalah mahasiswa akuntansi aktif yang terdaftar di STIE “KBP” Padang, auditor pada tujuh KAP di Kota Padang dan perusahaan swasta di Kota Padang sebagai pemakai laporan keuangan. Metode pengumpulan data dilakukan dengan menggunakan kuesioner yang disebar kepada responden penelitian. Selanjutnya data dianalisis dengan menggunakan uji kruskal wallis dengan aplikasi SPSS versi 23. Penelitian ini menghasilkan bahwa terdapat perbedaan yang signifikan antara mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap peran serta tanggung jawab auditor mengenai expectations gap.</p
The Role of Medicinal Plants in New Zealand's Settler Medical Culture, 1850s-1920s
No full textThroughout history, medicinal plants have been important components of medical practices in almost all cultures of the world. This thesis focuses specifically on the changing uses and understandings of medicinal plants in New Zealand‘s settler medical culture from 1850 to 1920. Using a wide range of source material, and both qualitative and quantitative methodologies, it examines the plant species most popular in New Zealand, the reasons for their popularity, the introduction of these into the Colony, and their use and interpretation by three groups of healers: domestic healers, herbalists and doctors.
This thesis deploys the concept of translation to argue that different qualities were attributed to the same plant in response to the needs and approaches of domestic healers, herbalists and doctors, each of whom had different ways of gathering, collating and assessing medico-botanical information. While British understandings of botany and medicine introduced during the course of colonisation guided healers and their use of plants in New Zealand significantly, this thesis posits that the flow of medico-botanical knowledge was more diffuse and highly complex, moving in multiple directions, and adapting and incorporating multiple meaning
IBM Pelatihan Dan Pendampingan Peningkatan Keterampilan Akuntansi Dan Manajemen Keuangan Pada Home Industry UD. Cinta Mas
Get PDFUD. Cinta Mas merupakan sebuah usaha dagang berbasis home indsutry yang tergolong ke dalam usaha mikro kecil dan menengah, yang memproduksi dan menjual bahan baku untuk aneka minuman. Dalam pengelolaannya sampai saat ini, pemilik belum melakukan pembukuan dan menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan. Hal ini menyebabkan informasi keuangan menjadi tidak akurat dan belum dapat dipertanggungjawabkan. Sehingga dibutuhkan pelatihan dan pendampingan keterampilan akuntansi dan manajemen keuangan pada karyawan UD. Cinta Mas, yaitu pelatihan dasar pembukuan, pelatihan pengelolaan keuangan, pendampingan, monitoring, dan evaluasi. Dengan adanya kegiatan ini, maka karyawan UD. Cinta Mas mampu mengelola keuangan perusahaan, membuat pembukuan untuk kegiatan sehari-hari, dan menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan
MODEL KEBIJAKAN DIVIDEN BERDASARKAN SIKLUS HIDUP PERUSAHAAN: STUDI EMPIRIS DI INDONESIA
No full textIn the life cycle theory of the company, it is stated that the Company which is at the established stage has the ability to make money beyond its ability to find profitable investment opportunities. The Company will distribute cash flow optimally to stakeholders in the form of dividend payments. The purpose of this study is to examine the effect of retained earnings ratio (proxied with retained earnings to total equity) on the probability and rate of dividend payments based on the life cycle of the firm. Companies listed on the Indonesia Stock Exchange period 2012 - 2016 are designated as research objects. Meanwhile, the sample is selected using criteria considered by the researcher (judgment sampling). Hypothesis testing is done by using the statistical method that is probit and tobit regression. The research findings show that retained earnings have a positive and significant effect on the probability and rate of dividend payments. However, the results of the study do not show significant evidence that retained earnings have a stronger effect on the probability and firm level of paying dividends. Dalam teori siklus hidup perusahaan dinyatakan bahwa Perusahaan yang berada pada tahap mapan memiliki kemampuan dalam menghasilkan uang melebihi kemampuannya dalam menemukan peluang investasi yang menguntungkan. Perusahaan tersebut akan mendistribusikan aliran kas secara optimal kepada stakeholders berupa pembayaran dividen. Tujuan penelitian ini adalah untuk menguji pengaruh rasio laba ditahan (diprosi dengan retained earnings to total equity) terhadap probabilitas dan tingkat pembayaran dividen berdasarkan siklus hidup perusahaan. Perusahaan yang listed di Bursa Efek Indonesia periode 2012 – 2016 ditetapkan sebagai objek penelitian. Sedangkan, sampel dipilih menggunakan criteria-kriteria yang dipertimbangkan oleh peneliti (judgment sampling). Pengujian hipotesis dilakukan dengan menggunakan metode statistik yaitu regresi probit dan tobit. Hasil penelitian kamimenunjukkan bahwa laba ditahan berpengaruh positif dan signifikan terhadap probabilitas dan tingkat pembayaran dividen. Namun, hasil penelitian tidak memberikan bukti yang signifikan bahwa laba ditahan berpengaruh lebih kuat terhadap probabilitas dan tingkat perusahaan mapan membayar dividen.</p
The 'true use of reading' : Sarah Fielding and mid eighteenth-century literary strategies.
No full textPhDThe aim of this thesis is to explore, by examining her life and
works, how Sarah Fielding (1710-68) established her identity as an author.
The definition of her role involves her notions of the functions of
writing and reading.
Sarah Fielding attempts to invite readers to form a sense of ties
by tacit understanding of her messages. As she believes that a work
of literature is produced through collaboration between the writer and
the reader, it is an important task in her view to show her attentiveness
toward reading practice. In her consideration of reading, she has two
distinct, even opposite views of her audience: on the one hand a familiar
and limited circle of readers with shared moral and cultural values and
on the other potential readers among the unknown mass of people. The
dual targets direct her to devise various strategies. She tries to
appeal to those who can endorse and appreciate her moral values as well
as her learning. Her writings and letters testify that she is sensitive
to the demands of the literary market, trying to lead the taste of readers
by inventing new forms.
The thesis opens with an overview of Sarah Fielding's career,
followed by a consideration of her critical attention to the roles of
reading. I go on to examine the narrative structures and strategies
she deploys, with a particular emphasis on her use of the epistolary
method. The following chapter deals with her attention to the reading
of the moral message tangibly embodied in her educational writing. It
is followed by an analysis of the activity which earned her a reputation
as a learned woman. Various as the forms of her works are, they invariably
reflect her attempt to balance herself between the two demands of
inventiveness and familiarity
PENGARUH DIVIDEND POLICIES TERHADAP STOCK PRICE VOLATILITY (STUDI EMPIRIS PADA PERUSAHAAN INDEKS HIGH DIVIDEND 20 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024)
No full textThis study aims to analyze the effect of dividend policies on stock price volatility, with asset growth, leverage, and size as control variables.
The population in this study consists of all companies listed in the High Dividend 20 Index for the period 2020 to 2024. The sampling technique used in this study is purposive sampling.
The results show that the dividend payout ratio and dividend yield have no effect on stock price volatility, while the control variables asset growth, leverage, and size have a negative and significant effect on stock price volatility. Simultaneously, the dividend payout ratio, dividend yield, asset growth, leverage, and size influence stock price volatilit
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