1,720,953 research outputs found
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN UMUR PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
No full textInformasi laba yang tercantum pada laporan keuangan harus berkualitas, agar investor bisa menggunakan laba tersebut untuk menilai kinerja perusahaan di masa mendatang. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, ukuran perusahaan, likuiditas, dan umur perusahaan terhadap kualitas laba. Jenis penelitian yang digunakan merupakan penelitian kuantitatif dan menggunakan data sekunder. Populasi yang digunakan dalam penelitian ini yakni perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018 sampai dengan tahun 2020 yang berjumlah 43 perusahaan. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling yang kemudian menghasilkan sampel sebanyak 31 perusahaan. Data dalam penelitian ini dianalisa dengan menggunakan regresi linear berganda dan menggunakan program SPSS versi 25. Agar hasil pengujian yang didapatkan tidak bias, terlebih dahulu dapat dilakukan uji asumsi klasik, setelah itu baru dilakukan pengujian untuk hipotesis pada penelitian ini. Dari hasil analisis data yang telah dilakukan menunjukkan bahwa struktur modal yang diukur dengan leverage dan diproksikan dengan debt to-equity ratio (DER) berpengaruh negatif terhadap kualitas laba. Selain itu, untuk likuiditas yang diproksikan dengan current ratio (CR) juga berpengaruh negatif terhadap kualitas laba. Sedangkan untuk variabel independen lainnya yakni ukuran perusahaan dan umur perusahaan tidak memiliki pengaruh terhadap kualitas laba.Kata Kunci: Kualitas Laba, Struktur Modal, Ukuran Perusahaan, Likuiditas, dan Umur Perusahaan. Daftar PustakaAgustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal Aset (Akuntansi Riset), Vol. 10 (1), 63-74.Ananda, R., & Ningsih, E. S. (2016). Pengaruh Likuiditas, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kualitas Laba (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol. 1 (2), 277-294.Anggrainy, L., & Priyadi, M. P. (2019). Pengaruh Struktur Modal, Pertumbuhan Laba, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi, Vol. 8 (6), 1-20.Anjelica, K., & Prasetyawan, A. F. (2014). Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, dan Struktur Modal terhadap Kualitas Laba. Ultima Accounting, Vol. 6 (1), 27-40.Banjarnahor, D. (2018). Drama Bank Bukopin: Kartu Kredit Modifikasi dan Rights Issue. Retrieved 2021, from CNBC Indonesia: https://www.cnbcindonesia.com/market/20180427144303-17-12810/drama-bank-bukopin-kartu-kredit-modifikasi-dan-rights-issueBanjarnahor, D. (2018). Revisi Laporan Keuangan, Laba Bukopin Telah Anjlok Sejak 2016. Retrieved 2021, from CNBC Indonesia: https://www.cnbcindonesia.com/market/20180424121904-17-12231/revisi-laporan-keuangan-laba-bukopin-telah-anjlok-sejak-2016#Dira, K. P., & Astika, I. B. (2014). Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, Dan Ukuran Perusahaan Pada Kualitas Laba. E-Jurnal Akuntansi Universitas Udayana, Vol. 7 (1), 64-78.Erawati, T., & Hasanah, K. N. (2022). Pengaruh Struktur Modal, Likuiditas, Profitabilitas, dan Umur Perusahaan terhadap Kualitas Laba: Studi Kasus Perusahaan Pertambangan BEI 2017-2020. Reslaj (Religion Education Social Laa Roiba Journal), Vol. 4 (3), 663-682.Fahmi, I. (2015). Pengantar Manajemen Keuangan Teori dan Soal Jawab. Bandung: Alfabeta.Gusmiarni. (2020). Pengaruh Umur Perusahaan, Profitabilitas, dan Pertumbuhan Laba terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Skripsi.Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: PT RajaGrafindo Persada.Kurniawati. (2017). Pengaruh Mekanisme Good Corporate Governance, Set Kesempatan Investasi (IOS) dan Ukuran Perusahaan terhadap Kualitas Laba. Jurnal Akuntansi Bisnis, Vol. 9 (2), 240-258.Kusmuriyanto, S. S., & Agustina, L. (2014). Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas Dan Return On Asset Terhadap Kualitas Laba. Accounting Analysis Journal (AAJ), Vol. 3 (1), 26-33.Lestari, W. D. (2017). Pengaruh Struktur Modal, Ukuran Perusahaan, Dewan Komisaris, Dan Kepemilikan Manajerial Terhadap Kualitas Laba Dengan Konservatisme Akuntansi Sebagai Variabel Pemoderasi. Skripsi.Pane, A. A., & Rahmadhani, S. N. (2021). Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut. Jurnal Akuntansi dan Bisnis : Jurnal Program Studi Akuntansi, Vol. 7 (1), 81-89.Risdawaty, I. M., & Subowo. (2015). Pengaruh Struktur Modal, Ukuran Perusahaan, Asimetri Informasi, Dan Profitabilitas Terhadap Kualitas Laba. Jurnal Dinamika Akuntansi (JDA), Vol. 7(2), 109-118.Rohmah, A. N. (2017). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage Keuangan, dan Good Corporate Governance terhadap Kualitas Laporan Keuangan (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015). Skripsi.Sadiah, H., & Priyadi, M. P. (2015). Pengaruh Leverage, Likuiditas, Size, Pertumbuhan Laba Dan Ios Terhadap Kualitas Laba. Jurnal Ilmu & Riset Akuntansi Vol. 4 (5), 1-21.Sugiono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.Yoanita, F. D., & Khairunnisa. (2021). Pengaruh Ukuran Perusahaan, Likuiditas, dan Perataan Laba Terhadap Kualitas Laba. Jurnal Akuntansi Bisnis, Vol. 19 (2), 235-245.Yuniastuti, R. M. (2016). Pengaruh Dominan Cash Ratio dan Debt To Asset Ratio terhadap Return On Equity dan Return On Assets pada PerusahaanTransportasi di Bursa Efek Indonesia. Jurnal Manajemen Magister, Vol. 02 (1), 95-104.
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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