1,720,963 research outputs found
Penggunaan Internet Sebagai Media Sumber Literatur oleh Mahasiswa Program Magister: Pendekatan Model TAM (Technology Acceptance Model) yang Dimodifikasi
No full textTujuan dari penelitian ini adalah untuk mengetahui faktor-faktor penentu penggunaan internet sebagai media sumber literatur oleh mahasiswa akuntansi program magister. Penelitian ini menggunakan Technology Acceptance Model (TAM) oleh Davis (1989) yang modifikasi dalam hal prediksi. Data dikumpulkan dari 181 mahasiswa dengan metode survei. Data dianalisis dengan menggunakan aplikasi Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi isi internet, dan personalitas keterbukaan memiliki pengaruh positif terhadap penggunaan internet. Sedangkan persepsi kegunaan tidak berpengaruh terhadap penggunaan internet. Implikasi dari penelitian ini relevan bagi dosen dan penyedia internet untuk mempertimbangkan persepsi mahasiswa atas kemudahan penggunaan dan kualitas informasi dalam internet. Selain itu, para dosen seharusnya mengetahui tentang kepribadian mahasiswa yang memiliki dampak langsung terhadap penggunaan internet
THE EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSES AND SALES GROWTH ON EARNING MANAGEMENT (CASE STUDY: FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE)
Full text linkThis study aims to determine and analyze the effect of deferred tax assets, deferred tax expenses and sales growth on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were 35 food and beverage companies, while the sample was obtained using purposive sampling method based on the specified criteria, so that a sample of 9 food and beverage companies was obtained. The dependent variable in this study is earnings management, while the independent variables are deferred tax assets, deferred tax expenses and sales growth. The data analysis method using multiple linear regression analysis, f test, t test, and the coefficient of money determination is tested using the classical assumption test. The results of this study indicate that deferred tax assets affect earnings management while deferred tax expense and sales growth have no effect on earnings management.
Keywords: Earnings Management; deferred tax assets; deferred tax expenses; sales growth;
 
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
Corporate Social Responsibility Disclosure and Good Corporate Governance: Financial Performance?
Full text linkPurpose: This research aims to analyze the influence of Corporate Social Responsibility disclosure and Good Corporate Governance, measured through managerial ownership, institutional ownership, board of directors, and audit committee, on financial performance measured by Return On Asset.
Method: This research collected data from 41 energy companies listed on the Indonesia Stock Exchange during the 2021-2023 period using purposive sampling. The research data was obtained through documentation in the form of annual reports and sustainability reports. Data analysis was conducted using multiple linear regression supported by SPSS version 26.
Results: The results of this study indicate that Corporate Social Responsibility, managerial ownership, institutional ownership, and the board of directors have a positive and significant impact on Return on Assets, while the audit committee has a negative and significant impact on Return on Assets.
Implications: The audit committee needs to maximize its competence, optimize quality and professionalism to enhance its role. Furthermore, it needs to collaborate with management to provide strategic decisions.
Novelty: Contributing to energy companies through the use of a CSR index. Institutional ownership as a proxy for Good Corporate Governance remains under-researche
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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