1,720,958 research outputs found
THE EFFECT OF INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND GOOD CORPORATE GOVERNANCE ON THE VALUE OF MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
No full textA company will always attempt to reach its goal by increasing its efficiency and effectiveness. One of the ways to achieve the goal is by improving Intellectual Capital (IC), Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). Intellectual capital is intellectual material that has been formalized, captured, and leveraged to produce higher valued asset. CSR is social involvement, responsiviness, and accountabilitty of companies apart from their core profit activities. Whereas GCG is a healthy corporate principles to be applied in the management of the company that carried out solely in order to maintain the company's interests in order to achieve the aims and objectives of the company. This study was conducted with the aim of finding empirical evidence about the effect of Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on the value of company using multiple linear regression.
Intellectual capital was proxied using three components of VAICTM, those are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure is proxied using CSR index from Global reporting Index. Good Corporate Governance is proxied using independent commissioner, managerial ownership, audit committee, institutional ownership. Company value is proxied using Tobin’s Q. This study used secondary data. The population consisted of mining companies listed in Indonesia Stock Exchange in the period of 2010-2014. The data were collected from annual reports of the companies. The sample consisted of 15 mining companies selected using purposive sampling. The hypotheses were tested using t-test.
The result showed that VACA, VAHU, and INSO positively and significantly affect company value. STVA and independent commissioner have positive but insignificant effect on company value. Audit committee and managerial ownership have negative and insignificant effect on company value
Komparasi Akurasi Model Prediksi Kesulitan Keuangan Perusahaan Infrastruktur, Utilitas, dan Transportasi di Indonesia
No full textPenelitian ini bertujuan untuk menganalisis kemampuan model reestimasi
Altman (1968), Ohlson (1980), dam Zmijewski (1984) dalam memprediksi
kesulitan keuangan perusahaan sektor infrastruktur, utilitas, dan transportasi di
Indonesia serta menentukan model reestimasi yang memiliki tingkat akurasi
tertinggi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan
sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek
Indonesia selama tahun 2013-2016. Teknik sampling yang digunakan adalah
purposive sampling. Sebanyak 44 perusahaan pada tahun 2013 dan 50 perusahaan
pada tahun 2014 digunakan sebagai sampel desain, sedangkan 51 perusahaan
pada tahun 2015 dan 51 perusahaan pada tahun 2016 digunakan sebagai sampel
validasi. Analisis diskriminan digunakan untuk mereestimasi model Altman
(1968), analisis regresi logistik digunakan untuk mereestimasi model Ohlson
(1980), dan analisis regresi probit digunakan untuk mereestimasi model
Zmijewski (1984). Model yang dihasilkan oleh ketiga alat analisis tersebut yang
dilakukan pada sampel desain kemudian divalidasi menggunakan sampel validasi
(holdout sample) Variabel dependen yang digunakan pada ketiga model tersebut
adalah status kesulitan keuangan perusahaan. Variabel independen yang
digunakan pada model reestimasi Altman (1968) adalah WCTA, RETA,
EBITTA, MVETL, dan ORTA. Variabel independen yang digunakan pada model
reestimasi Ohlson (1980) adalah SIZE, TLTA, WCTA, CLCA, OENEG, NITA,
FUTL, INTWO, dan CHIN. Sedangkan variabel independen yang digunakan
pada model reestimasi Zmijewski adalah ROA, DR, dan CR. Hasil penelitian
menunjukkan bahwa 1) model reestimasi Altman (1968) mampu menjadi alat
dalam memprediksi kesulitan keuangan perusahaan infrastruktur, utilitas, dan
transportasi dengan tingkat akurasi sebesar 61,7%, 2) model reestimasi Ohlson
(1980) mampu menjadi alat dalam memprediksi kesulitan keuangan perusahaan
infrastruktur, utilitas, dan transportasi dengan tingkat akurasi sebesar 90,2%, 3)
model reestimasi Zmijewski (1984) mampu menjadi alat dalam memprediksi
kesulitan keuangan perusahaan infrastruktur, utilitas, dan transportasi dengan
tingkat akurasi sebesar 79,4%, dan 4) model reestimasi Ohlson (1980) memiliki
tingkat akurasi tertinggi (90,2%) dibandingkan model reestimasi Altman (1968),
yaitu sebesar 61,7%, dan model reestimasi Zmijewski (1984), yaitu sebesar
79,4%
MICROFINANCE INSTICase Study on Gakin Bank JemberTUTION AS AN ALTERNATIVEOF MSMEs DEVELOPMENT PROJECT: Case Study on Gakin Bank Jember
No full textAbstract: Gakin Bank is a microfinance institution (MFI) aims to reduce the poverty rate in Jember. The limited employment opportunities had forced the poor people to build their own informal business. However, the difficulty in gaining the capital loan and the high level of interest rate offered by formal banks were the major obstacles for the poor to develop their business. Gakin Bank was built responding to such condition. This research aims to analyze performance and capacity building of Gakin Bank. The analytical methods used are descriptive analysis approach and SWOT analysis. The data used are primary data from the interviews and secondary data obtained from various sources. Results show that MFI has an important role as the micro financial institution in lending funds to the poor people and also for the empowerment of Micro, Small, and Medium Enterprises (MSMEs).
Keywords: Gakin Bank, Microfinance Institutions, MSMEs, Developmen
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
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