1,721,085 research outputs found
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN
Full text linkThe purpose of this research is to examine the impact of social cost (welfare employee cost and community cost) to activity ratio and profitability, because social performance can have a significant effect on a firm's financial position. It also reveals a need for sound social cost information. In reality, for many organizations, management of social cost become a matter of high priority and intense interest.
The population in this research are manufacturing firms listing on BEJ at 2002. This samples are choose with purposive sampling and multiple regression analysis to examine hypothesis. These samples are 31 manufacturing firms.
The result of this research showed that welfare employee cost ( pension) and community cost (donation) are not significant to activity ratio (Total Assets Turnover) and profitability ratio (Return on Assets). Pension cost has negative corellation and significant to total asset turnover but not significant to return on assets. Donation cost has positive corellation and significant to total asset turn over but not significant to return on assets.
Keywords : social cost, activity ratio, profitability rati
VARIABEL PROKSI CAMEL DAN KARAKTERISTIK BANK LAINNYA UNTUK MEMPREDIKSI KEBANGKRUTAN BANK DI liNDONESIA
Full text linkABSTRACT
The objective of this research is to give empirical evidence using CAMEL proxy and the other characteristic bank to predict a bankruptcy. This research using of 333 banks were randomly selected from government bank, devisa bank, non devisa bank, local government bank (BPD) and mixed bank in Indonesia for one and two year before bank bankrupt (1997, 1998 and 1999). The hypotesis derived were . (HI¬M 0 CAMEL proxy variables (equity, loanta, NIM, ROA, uncollected, core, insider, overhead) and other characteristic bank variables (logsize, holding, go-public) different between bankrupt and non bankrupt.
By using univariate analysis the result show that core, insider, overhead, go- public in 1997 bankruptcy and ROA, core, insider, logsize in 1999 bankruptcy variable are consistently different between bankrupt and non bankrupt banks. While in 1998 there is no variable that consistently different By using multivariate analysis, NIM and core variables show were consistently the same sign as that being predicted. In the same manner as equity, loanta, ROA and insider variables. Loanta, ROA, and insider are strong variables for explaining bankruptcy. This results were generally consistent with accept Hi, H2, H3, H4, H6 and H7. The result multivariate analysis in bank characteristic of only logsize which is consistent in sign (accept H9).
The accuracy of prediction in bankruptcy 1997-1999 tend to decrease while error type tend to increase,this is caused by economy crisis effect. However this result is much better than prior research. Level of error in bankruptcy prediction is type II, where bank which is predicted bankrupt obviously non bankrupt.
Key word : bank, bankruptcy, CAMEL and other characteristic
ABSTRAKSI
Penelitian ini bertujuan untuk memberikan bukti empiris penggunaan variabel proksi CAMEL serta karakteristik bank untuk memprediksi kebangkrutan bank. Sampel yang dianalisis sebanyak 333 bank yang dibedakan secara cluster dan diambil secara acak dad bank pemerintah, bank devisa, bank non devisa, BPD, dan bank campuran. Hipotesis yang diajukan (HI-H11) variabel proksi CAMEL (equity, loanta, NIM,ROA, uncollected, core, insider dan overhead), dan variabel karakteristik bank (logsize, holding dan go-public) berbeda antara bank yang bangkrut dan tidak bangkrut
Hasil uji univariate variabel core, insider, overhead, go-public (1997), ROA, core, insider dan logsize(1999) secara konsisten berbeda antara bank yang bangkrut dan tidak bangkrut. Pada kebangkrutan 1998 tidak ada satupun variabel yang konsisten dalam memprediksi kebangkrutan Sedangkan basil uji multivariate variabel RIM dan core secara konsisten tandanya sama dengan yang diprediksikan. Variabel equity, loanta, ROA, dan insider secara umum tandanya konsisten dengan yang diprediksi. Loanta, ROA, dan insider merupakan variabel yang sangat kuat dalam menjelaskan kebangkrutan. Hasilnya secara umum konsisten dengan menerima Hi, Hz, H3, H4, H6 dan H7). Hasil uji multivariate karakteristik bank hanya logsize saj a yang konsisten tandanya (menerima 139)
Ketepatan prediksi kebangkrutan 1997 ke 1999 cenderung menurun sedangkan tipe kesalahan cenderung naik, hal ini disebabkan pengaruh 'crisis ekonomi, meskipun demikian hasilnya lebih bagus dibandingkan dengan basil penelitian sebelunmya Tingkat kesalahan yang dilakukan dalam memprediksi kebangkrutan adalah tipe H yaitu bank yang diprediksi bangkrut temyata tidak bangkrut.
Kata kunci : bank, kebangkrutan, CAMEL dan karakteristik lamnya
PENDEKATAN DAN KRITIK TEORI AKUNTANSI POSITIF
Full text linkThis paper reviews the positive accounting theory. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive
accounting theory seeks to understand why accounting practices are employed by accountans in different circumtances and by different firms. Three hypoteses in positive accounting theory : bonus plan, debt convenant and political cost. Criticisms of positive accounting theory (1) methodology, philosophy and economics approach.
Key word : positive accounting theory, political cost, economics approac
Analisis Pengaruh Faktor Perusahaan, Kualitas Auditor, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)
Full text linkThis research examines the relationship between financial distress, debt default, size, audit lag, prior opinion, auditor client tenure, auditor quality, opinion shopping, manajerial and institutional ownership would receive a going concern opinion. A samples of 45 manufacturing
companies listed at Indonesia Stock Exchange from 1997-2006. Logistic regression is used to examine the hypothesis.
The results indicate that debt default, size, auditor client tenure, prior opinion, auditor quality are significantly affect the going concern audit opinion. On the other hand financial distress audit lag, opinion shopping, manajerial and institutional ownership does not have effect on going concern audit opinion.
Key words : firm factors, auditor quality, firm ownerships, going concern audit opinio
ANALISIS RASIO KEUANGAN DAN RASIO NON KEUANGAN YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN PADA AUDITEE (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEJ tahun 2000 - 2005)
Full text linkIn this study, we attempt empirically to investigate the relationship between financial ratios(liquidity, profitability, activity, leverage, sales growth, market value) and non financial ratios (the, public accountant reputation, previous audit report, auditor•client tenure, audit lag) on going concern audit opinion. Samples of 282 manufacturing companies listed at Jakarta Stock Exchange from 2000-2005. Logistic regression is used to examine hypothesis.
The results indicate that liquidity, previous audit report, and audit lag are significantly affect the going concern audit opinion. On the other hand, profitability, activity, leverage, sales growth, market value, size, public accountant reputation, auditor-client tenure does not have affect on going concern audit opinion.
Keywords : financial ratio, non financial ratio, going concern opinio
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
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