1,720,955 research outputs found
Pengaruh Manajemen Laba terhadap Pengungkapan CSR dengan GCG sebagai Variabel Moderating pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020
No full textCSR (Corporate Social Responsibility) disclosure should be intended to present a company's positive image, not to turn information to investors about its profit or earnings management. Implementation of Good Corporate Governance (GCG) is done to ensure that the company has carried out transparent financial system. The objective of the research is to find out whether earnings management affects the disclosure of CSR through GCG with the proxy of Audit Committee, Board of Commissioners, and Board of Independent Commissioners. This descriptive quantitative research makes Panel data regression analysis as the combination of time series with cross section data. The data are collected from 2016 until 2020. The result of the research shows that earnings management has some effects on CSR disclosure while the number of the Audit Committee members is able to moderate earnings management on CSR disclosure, the Board of Commissioners weaken the moderation of earnings management on CSR disclosure, the proportion of the Board of Independent Commissioners cannot moderate earnings management on CSR disclosure in the food and beverage companies listed on BEI (Indonesia Stock Exchange) for the period 2016-2020.135 HalamanTesis Magiste
Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Minyak, Gas dan Batubara Tahun 2021-2023
Full text linkThe purpose of the study serves to analyze the impact of capital structure and profitability on firm value, with the variable used is firm size as a moderating variable. The sample in this study used 11 industries from oil, gas and coal listed on the Indonesia Stock Exchange. The method of this study uses a quantitative approach, involving descriptive statistics, classical assumption tests, and Moderated Regression Analysis, processing is done with SPSS version 24. The results obtained show that capital structure, which is measured using DER, has no relevant impact on firm value. Profitability, measured by ROA, has a relevant negative impact on firm value. Firm size, measured using total assets, has no relevant impact on firm value. In addition, firm size does not moderate the impact of capital structure and firm value, but moderates the impact of profitability on firm value. Firm size serves as a moderator, which is used in the assessment.Tujuan pengkajian berfungsi untuk menganalisis dampak dari struktur modal dan profitabilitas terhadap nilai perusahaan, dengan variabel yang digunakan ukuran perusahan sebagai variabel moderasi. Sampel dalam pengkajian ini menggunakan 11 industri dari minyak, gas dan batubara yang tercatat di Bursa Efek Indonesia. Metode pengkajian ini menggunakan pendekatan kuantitatif, melibatkan statistik deskriptif, uji asumsi klasik, serta Moderated Regression Analysis, pengolahan dilakukan dengan SPSS versi 24. Hasil pengkajian yang diperoleh menunjukkan bahwa struktur modal, yang pengukurannya menggunakan DER, tidak berdampak secara relevan terhadap nilai perusahaan. Profitabilitas ditakar dengan ROA, memiliki dampak negatif yang relevan terhadap nilai perusahaan. Ukuran perusahaan, yang diukur menggunakan total aset, tidak berpengaruhi relevan terhadap nilai perusahaan. Selain itu, ukuran perusahaan tidak memoderasi dampak dari struktur modal dan nilai perusahaan, namun memoderasi dampak dari profitabilitas terhadap nilai perusahaan. Ukuran perusahaan berfungsi sebagai moderator, yang dunakan dalam pengkajian
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
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
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