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Pengaruh Kepemilikan Manajerial, Struktur Modal, Ukuran Perusahaan, dan Agency Cost sebagai Variabel Intervening terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI
No full textThe purpose of this research is to find empirical evidence of the influence of managerial ownership, equity structure, size, and agency cost as intervening variables toward the performance of the companies listed in BEI (Indonesia Stock Exchange). The data of study are the financial reports of manufacture companies listed in BEI in the period 2009 – 2011. They were collected from www.idx.co.id. and Indonesian Capital Market Directory (ICMD). To get the sample, the study made use of purpose sampling method based on the criteria as follows: 1) the manufacture companies were listed in BEI in the period 2009 – 2011, 2) the companies issued their financial reports in the period 2009 – 2011 conforming to the complete data needed in this research. Due to the research criteria, the companies obtained as the sample are 24 in number. The data were analyzed using multiple regression analysis method. The results of the study indicated that 1) managerial ownership, equity structure, and size did not influence the agency cost both directly and indirectly, 2) managerial ownership and size did not influence the performance of the companies through the agency cost both directly and indirectly. There were, however, some significant influences between the equity structure and the performance of the companies
Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahan publik di Indonesia
Get PDFThere are many factors influencing management in deciding its dividend policies. The purpose of this study is to examine factors that influence dividend policies at the public company in Indonesia and dividend payout ratio as a proxy. This research used 93 public companies listed at the Jakarta stock exchange, for the period of 2000-2002. The multiple regression analysis was used to test the hypothesis. This study found that: (1) cash position gives a positive and significant influence on dividend payout ratio, (2) debt to equity ratio gives a negative and significant influence on dividend payout ratio, (3) firm size gives a positive and significant influence on dividend payout ratio, (4) institutional shareholder gives a negative and significant influence on the dividend payout ratio, (5) earning variability does not give a significant influence on dividend payout ratio, (6) growth gives a negative and significant influence on dividend payout ratio, (7) return on assets does not give a significant influence dividend payout ratio, and (8) free cash flow gives a positive and significant influence on dividend payout ratio
Pengaruh kepemilikan manajerial, struktur modal, ukuran perusahaan, dan agency cost sebagai variabel intervening terhadap kinerja perusahaan pada perusahaan manufaktur yang terdaftar di BEI
Get PDFThe purpose of this research is to find empirical evidence of the influence of managerial ownership, equity structure, size, and agency cost as intervening variables toward the performance of the companies listed in BEI (Indonesia Stock Exchange). The data of study are the financial reports of manufacture companies listed in BEI in the period 2009 – 2011. They were collected from www.idx.co.id. and Indonesian Capital Market Directory (ICMD). To get the sample, the study made use of purpose sampling method based on the criteria as follows: 1) the manufacture companies were listed in BEI in the period 2009 – 2011, 2) the companies issued their financial reports in the period 2009 – 2011 conforming to the complete data needed in this research. Due to the research criteria, the companies obtained as the sample are 24 in number. The data were analyzed using multiple regression analysis method. The results of the study indicated that 1) managerial ownership, equity structure, and size did not influence the agency cost both directly and indirectly, 2) managerial ownership and size did not influence the performance of the companies through the agency cost both directly and indirectly. There were, however, some significant influences between the equity structure and the performance of the companies
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
Konsekuensi adopsi penuh IFRS terhadap pelaporan keuangan di Indonesia
Get PDFInternational Financial Reporting (IFRS) is the global international standards for business operation and security market. Indonesia as a member of forum G20 must use fair value concept to measure and disclosure the financial report. Fair Value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value changes measurement and financial reporting in Indonesia which used historical cost. Fair value concept have several advantages and disadvantages. Fair value concept makes Indonesia financial report more comparable
KONSEKUENSI ADOPSI PENUH IFRS TERHADAP PELAPORAN KEUANGAN DI INDONESIA
Get PDFInternational Financial Reporting (IFRS)is the global international standards for business operation and security market. Indonesia as a member of forum G20 must use fair value concept to measure and disclosure the financial report. Fair Value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value changes measurement and financial reporting in Indonesia which used historical cost. Fair value concept have several advantages and disadvantages. Fair value concept makes Indonesia financial report more comparable
Adopsi penuh dan harmonisasi Standar Akuntansi Internasional
Get PDFThe globalization of business operation and security market demands the global international standards. The world organizations have arranged International Accounting Standards (IAS), now known as International Financial Reporting (IFRS), for globalization of business operation and security market. The different characteristics of each country create some refusal toward IFRS, but many world organizations are insisted to adopt IFRS. Harmonization, or even convergence, acts as the bridge between IFRS and the accounting standards of the countries
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
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