1,720,961 research outputs found
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
Faktor-faktor yang Berdampak pada Penerimaan Opini Audit Going Concern
Get PDFAbstrak: Tujuan dari penelitian ini adalah untuk mengetahui dampak profitabilitas, leverage, likuiditas, opinion shopping, dan ukuran perusahaan terhadap opini audit going concern. Profitabilitas diproxikan dengan Return On Asset (ROA), leverage dengan Debt to Equity Ratio (DER), likuiditas dengan Current Ratio (CR), dan ukuran perusahaan dengan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang terpilih berdasarkan metode random purposive sampling yaitu 41 perusahaan sektor property dan real estate yang listing di Bursa Efek Indonesia (BEI) periode penelitian 2014-2016. Data dianalisis menggunakan regresi logistik yang diproses dengan SPSS versi 25. Hasil penelitian ini mengindikasikan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap opini audit going concern, opinion shopping berpengaruh positif terhadap opini audit going concern, sedangkan leverage dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern.
Kata kunci: Profitabilitas, Leverage, Likuiditas, Opinion Shopping, Ukuran Perusahaan, Opini Audit Going Concern
Abstract: The purpose of this study was to determined the impact of profitability, leverage, liquidity, opinion shopping, and company size on going-concern audit opinion. Profitability is proxied with Return On Asset (ROA), Leverage with Debt to Equity Ratio (DER), Liquidity with Current Ratio (CR), and firm size with natural logarithm of total assets. This study used a quantitative approach. The selected sample is based on a random purposive sampling method, there are 41 property and real estate sector companies that listed on the Indonesia Stock Exchange (BEI) 2014-2016 research period. Data were analyzed using logistic regression which was processed with SPSS version 25. The results of this study indicate that profitability and liquidity have a negative effect on going-concern audit opinion, opinion shopping has a positive effect on going-concern audit opinion, while leverage and firm size have no effect on going-concern audit opinion.
Keywords: Profitability, Leverage, Liquidity, Opinion Shopping, Firm Size, Going Concern Audit Opinio
Effect of Growth Sales, Earnings, and Asset on Debt Policy (Empirical Study on Trading Company Sector Retail Listed in Indonesia Stock Exchange Year 2012-2015)
Get PDFThis study aims to demnstrate and explain the growth of sales, profit, and asset simultaneously affect the debt policy at retail trade companies listed on the Indonesia Stock Exchange (IDX). This research is included into quantitative research type in which the quantitative data is secondary data (research data obtained by researchers indirectly through intermediate media). Data collection method used is documentation method. The results showed that: (1) Partial sales growth did not significantly effect on debt policy; (2) The earnings growth has a significant positive effect on debt policy; (3) asset growth has a significant positive effect on debt policy; (4) Simultaneously, growth of sales, earnings and asset have a positive and significant effect on debt policy. Keywords: sales growth, earnings growth, asset growth, and debt polic
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
Audit Ethics as A Moderating Variable in Auditor Quality Assessment
Get PDFUrban regions face numerous challenges in implementing regional autonomy. The smart city concept has been implemented by cities in various countries to tackle these issues. This article aims to comprehend and assess the political laws selected by the Indonesian government to address the challenges of implementing regional autonomy in urban areas using smart city concepts and indicators. The research method employed was normative research through a statutory regulations approach, in addition to a conceptual approach. The research material was secondary data comprising primary legal materials as well as secondary legal materials amassed via online and offline research at the library. The data was then analyzed in a descriptive manner. The analysis results demonstrate that numerous Indonesian cities have introduced smart city indicators. However, these indicators lack a legal foundation referencing smart city standards. The absence of specific regulations for smart cities in Indonesia has resulted in unstructured and immeasurable implementation. In Indonesia, the closest legal regulations or policies to the concept of a smart city are those outlined in Government Regulation Number 38 of 2017 concerning Innovation. Going forward, it is necessary to establish legal guidelines that contain specific standards for smart cities, from inception to implementation, in order to enhance regional autonomy in urban areas
Dampak Covid-19 terhadap Indeks Harga Saham Gabungan
Get PDFAbstrak: IHSG merupakan ukuran statistik yang mencerminkan pergerakan harga saham yang terdaftar di Bursa Efek Indonesia (BEI). Saham merupakan instrumen yang rentan dipengaruhi dengan munculnya sebuah isu atau suatu peristiwa. Objek penelitian ini adalah IHSG pada bulan Maret 2020 di mana merupakan masa sebelum covid-19 memasuki Indonesia hingga pada bulan Juli 2021 2020. Sampel yang diambil pada penelitian ini yaitu IHSG pada bulan Desember 2019, Maret 2020. Juni 2020, serta Juli 2021. Hasil penelitian menunjukkan bahwa terdapat perubahan yang signifikan antara IHSG pada bulan Desember 2019 dengan Maret 2020. Hal ini dibuktikan dengan hasil uji Paired Sample T Test dan dikarenakan pada bulan Desember 2019 belum adanya isu covid-19 akan memasuki Indonesia sehingga nilai IHSG bulan Desember 2019 masih tinggi. Hasil penelitian juga menunjukan perubahan yang tidak signifikan antara IHSG pada bulan Maret 2020 dengan IHSG pada bulan Juni 2020. Hal ini dibuktikan dengan hasil uji Paired Sample T Test dan dikerenakan pada bulan Juni 2020 merupakan masa transisi menuju New Normal. Hasil penelitian juga menunjukkan bahwa terdapat perbedaan signifikan antara IHSG periode Juni 2020 dengan periode Juli 2021 di mana PPKM diberlakukan.
Kata kunci: IHSG, Pandemi Covid-19, Pasar Modal, Kebijakan Pemerintah
Abstract: JCI is a statistical measure that reflects the movement of stock prices listed on the Indonesia Stock Exchange (IDX). Stocks are instruments that are vulnerable to being influenced by the emergence of an issue or an event. The object of this research is the JCI in March 2020 which is the period before covid-19 enters Indonesia until July 2021 2020. The sample taken in this study is the JCI in December 2019, March 2020. June 2020, and July 2021. Results The research shows that there is a significant change between the JCI in December 2019 and March 2020. This is evidenced by the results of the Paired Sample T Test and because in December 2019 there was no issue of covid-19 entering Indonesia, so the value of the JCI in December 2019 was still high. . The results of the study also showed insignificant changes between the JCI in March 2020 and the JCI in June 2020. This is evidenced by the results of the Paired Sample T Test and because June 2020 is a transition period to the New Normal. The results also show that there is a significant difference between the JCI for the period of June 2020 and the period of July 2021 where PPKM is enforced.
Keywords: JCI, Pandemic Covid-19, Stock Market, Government Polic
Pengaruh Strategi Diversifikasi, Leverage, dan Inflasi Terhadap Profitabilitas Perusahaan Food & Beverage
Get PDFAbstrak: Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi profitabilitas perusahaan, antara lain strategi diversifikasi, leverage, inflasi. Populasi dalam penelitian ini yaitu perusahaan sektor makanan dan minuman yang listing di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan jumlah sampel sebanyak 54 data dari 9 perusahaan sektor makanan dan minuman. Metode analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa strategi diversifikasi berpengaruh positif terhadap profitabilitas perusahaan, leverage berpengaruh positif terhadap profitabilitas perusahaan namun tidak sesuai dengan hipotesis, sedangkan infllasi tidak berpengaruh terhadap profitabilitas perusahaan.
Kata kunci: Strategi Diversifikasi, Leverage, Inflasi dan Proftabilitas Perusahaan
Abstract: This study aims to measure the factors that influence the profitability of the company, among others, diversification strategy, leverage, inflation. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange in 2013-2018. The sampling technique used in this study was purposive sampling with a total of 54 data samples from 9 food and beverage sector companies. Data analysis method used is multiple linear analysis. The results showed a diversification strategy had a positive effect on company profitability, leverage had a positive effect on company profitability but was not in accordance with the hypothesis, while inflation had no effect on company profitability.
Keywords: Diversification Strategy, Leverage, Inflation and Company Profitabilit
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
The Effect of Cristiano Ronaldo’s Recruitment on Football Club’s Stock Prices In Italian League
Get PDFStock prices are not always influenced by financial factors, sometimes non-financial factors can also influence the fluctuation of stock prices. This study aimed to examine the effect of Cristiano Ronaldo’s move from Real Madrid to Juventus on the stock prices of Italian league football clubs that go public. The sample used were the stock price of Juventus clubs, AS Roma, and Lazio. The stock price were tested by the stock price in 1-10 days before Ronaldo's move and stock prices 1-10 days after Ronaldo's move. This study used the paired sample T-Tes method. The results of this study indicated that Cristiano Ronaldo’s had a significant effect on the rise of stock price for Italian League football clubs that listing in capital market. Keywords: Critiano Ronaldo, Stock Price, Football Clubs, Juventus DOI: 10.7176/JESD/10-4-1
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