1,720,966 research outputs found
Pengaruh E-Commerce, Self Efficacy Dan Sistem Informasi Akuntansi Dalam Pengambilan Keputusan Berwirausaha
Get PDFThis study aims to obtain evidence regarding the effect of E-Commerce, Self-Efficacy and the use of accounting information systems on accounting student decision making for entrepreneurship.The data used is secondary data distributed to accounting students at Dharma Andalas University with a sample of 155 that selected based on purposive sampling. The data analysis technique is multiple linear regression. Based on the statistical tested, the results showed that self-efficacy and the use of accounting information systems influenced students' decisions to become entrepreneurs, while e-commerce did not affect students' decisions to become entrepreneurs. This research is expected to contribute to students in making decisions in entrepreneurship. Thus, they further improve their self-ability and accounting knowledge to become successful entrepreneurs.
 
Dampak Philantrophy Dalam Memoderasi Kinerja Perusahaan Terhadap Nilai Perusahaan
Get PDFThis Maximizing corporate value is a company's long-term goal that can be realized by maximizing shareholder value. The one of way that can be used to maximize firm value is by optimizing financial performance, which is usually proxied by financial ratios. Furthermore, these financial ratios include ROE, ROA, which can describe how successful management is in managing the company. This study aims to examine the effect of return on equity (ROE) and return on assets (ROA) on the firm value. Furthermore, due to the inconsistency of the research results obtained through previous research, the researcher added Philanthropy as a moderating variable. With the addition of the phianthropy variable, it is hoped that it will strengthen the influence of the independent variables on the firm value. The data collection method uses purposive sampling on consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). which has published financial reports for the period 2018-2020. Methods of data analysis using multiple linear regression test and Moderated Linear Regression (MRA). In this study, it was found that Phylantrophy was able to moderate by strengthening the effect of ROE on the firm value significantly.
ABSTRAK
Memaksimalisasi nilai perusahaan merupakan tujuan jangka panjang perusahaan yang dapat diwujudkan dengan pemaksimalan nilai pemegang saham. Salah satu cara yang dapat digunakan memaksimalkan nilai perusahaan dengan mengoptimalkan Kinerja keuangan yang biasanya diproksikan dengan rasio keuangan. Selanjutnya rasio-rasio keuangan tersebut diantaranya adalah ROE, ROA , dapat menggmbarkan seberapa berhasilnya manajemen mengelola perusahaan. Penelitian ini bertujuan untuk menguji pengaruh return on equity (ROE) dan return on asset (ROA) terhadap nilai perusahaan . Selanjutnya karena adanya ketidakkonsistnan hasil penelitian yang di dapatkan melalui penelitian terdahulu maka peneliti menambahkan Philantrphy sebagai variabel moderating. Dengan adanya penambahan variabel phiantrophy ini di harapkan dapat memperkuat kuat pengaruh variabel independen terhadap nilai perusahaan . Metode pengumpulan data menggunakan purposive sampling pada perusahaan sektor Consumer Cyclicals yang tercatat dalam Bursa Efek Indonesia (BEI). yang telah menerbitkan laporan keuangan periode 2018-2020. Metode analisis data menggunakan uji regresi linear berganda dan Moderated Regresion Linear (MRA). Pada Penelitian ini di dapatkan Phylantrophy mampu memoderasi dengan memperkuat pengaruh ROE terhadap nilai perusahaan secara signifika
Pengaruh Narsisme dan Empati dalam Pengambilan Keputusan Etis Pada Mahasiswa Akuntansi
Get PDFThe aims of the study is to test empirically the effect of narcissism and empathy in accounting students' ethical decisions. Narcissism is a behavior that shows a very high self-love. Narcissism in this study used The Phares and Erskine Cells Test developed by Phares and Erskine (1984). Empathy is a person's ability to understand the needs of others and society. The study used accounting students in the city of Padang. In determining the effect of narcissism and empathy in decision making, researchers used the case used by Frank (2004). This study uses independent-samples t-test to determine differences in the level of narcissism and empathy in accounting and management students in making ethical decisions. The results showed that there was no difference in the level of narcissism between accounting and management students, but there were differences in the level of empathy between accounting and management students in making ethical decisions. This research is expected to contribute to ethical decision making among accounting students in later work practices.
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris pengaruh narsisme dan empati dalam pengambilan keputusan etis mahasiswa akuntansi. Narsisme merupakan perilaku yang menunjukkan adanya kecintaan pada diri sendiri yang sangat tinggi. Narsisme dalam penelitian ini menggunakan The Phares and Erskine Selfism Test yang dikembangkan oleh Phares dan Erskine (1984). Empati merupakan kemampuan seseorang memahami kebutuhan orang lain dan masyarakat. Penelitian menggunakan mahasiswa akuntansi yang ada di kota Padang. Dalam menentukan pengaruh narsisme dan empati dalam pengambilan keputusan, peneliti menggunakan kasus yang digunakan oleh Frank (2004). Penelitian ini menggunakan alat independent-samples t-test untuk mengetahui perbedaan tingkat narsisme dan empatisme mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat narsisme diantara mahasiswa akuntansi dan manajemen, namun terdapat perbedaan tingkat empati diantara mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengambilan keputusan etis diantara mahasiswa akuntansi dalam praktek kerja nantinya
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
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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