1,720,959 research outputs found
Determinants of Carbon Emission Disclosure Among Indonesian SOEs: Empirical Evidence from Firm Size and Leverage Dynamics (2021–2024)
Full text linkThis study examines the influence of firm size and leverage on carbon emission disclosure among Indonesian State-Owned Enterprises (SOEs) during the period 2021–2024. Using secondary data obtained from sustainability and annual reports, this research adopts a quantitative associative approach with a sample of nineteen SOEs, resulting in seventy-six firm-year observations. Carbon emission disclosure is measured using a comprehensive index based on the Global Reporting Initiative (GRI) 305 Emissions standard, employing a structured content analysis of thirty-seven disclosure items. Multiple linear regression analysis is conducted after fulfilling classical assumption tests, including normality, multicollinearity, and heteroskedasticity diagnostics. The findings indicate that firm size is positively associated with carbon emission disclosure, suggesting that larger enterprises tend to disclose carbon-related information more extensively. In contrast, leverage is negatively associated with disclosure, indicating that firms with higher debt levels are less inclined to engage in voluntary carbon reporting. These results highlight the joint role of organisational scale and financial structure in shaping environmental transparency. To ensure robustness, additional analyses are performed using alternative variable proxies, winsorisation of extreme values, heteroskedasticity-consistent estimators, extended models with control variables, and panel data specifications. The results remain consistent across alternative estimations. This study addresses a gap in the literature by focusing exclusively on State-Owned Enterprises, which operate under heightened public accountability yet remain underexplored in carbon disclosure research. The key novelty lies in demonstrating that financial constraints, reflected through leverage, constitute a more persistent determinant of carbon emission disclosure than organisational size within publicly owned enterprises. This study is subject to limitations related to its SOE-specific focus and reliance on report-based disclosure data, providing avenues for future research in broader ownership and institutional contexts
EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY
Full text linkThe purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality
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
Pengaruh debt to equity ratio (der) terhadap return on equity (roe) pada sektor perbankan yang terdaftar di bei (periode 2016-2019)
Full text linkPerbankan adalah industri yang menangani uang tunai, kredit, jasa keuangan dan transaksi keuangan lainnya.“Tujuan dari penelitian ini untuk mengetahui pengaruhâ€antara debt to equity ratio terhadap return on equity secara parsial pada sektor perbankan yang terdaftar di BEI. Metode yang digunakan didalam penelitian adalah metode kuantitatif dengan jenis perumusan masalah asosiatif yang memiliki hubungan sebab akibat (kausal).â€Dalam penelitian iniâ€menggunakanâ€data sekunder berupa laporan keuanganâ€perbankan yang terdaftar di BEI. Populasi yang digunakan dalam penelitian ini adalah sektor perbankan yang berjumlah 44 perbankan yang terdaftar di BEI, serta pengambilan sampel yang dilakukan menggunakan metode nonprobability sampling dengan teknik sampling purposive. Teknik analisis data yang digunakan pada penilitian ini adalah statistik deskriptif, korelasi product moment, koefisien determinasi, regresi linier sederhana dan uji t. Hasil penelitian menunjukkan bahwa debt to equity ratio secara parsial terdapat pengaruh positif yang signifikan terhadap return on equity.â
Penerapan Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Peningkatan Laba Produk
No full textAbstractTarget costing method is one good method used in an effort to reduce production cost. With more efficient production costs companies will earn greater profits. To know the implementation of target costing needs to be done 3 stages of calculating the cost of production based on company calculations, value engineering, and applying it into the calculation of production costs. This study aims to determine how the implementation of target costing method in the calculation of production costs on the CV. HOKI Production. The results showed that to make a T-shirt product combed cotton material per unit cost Rp. 69.972.000,00 after using target costing to Rp. 67.673.600,00 to make T-shirts product polyester material per unit Rp. 18.143.000,00 after using target costing to Rp. 16.426.600,00 to make the shirt product per unit cost Rp. 32.419.500,00 after using target costing to Rp. 31.757.600,00 to make jacket product per unit cost Rp. 4.557.000,00 after using target costing to Rp. 4.295.550,00 the conclusion that can be taken from the research is that after using target costing method of production cost become more efficient and profit targeted company can be achieved. Keywords: Target costing method; Production cost efficiency; Profit. AbstrakMetode target costing merupakan salah satu metode yang baik digunakan dalam upaya mengurangi biaya produksi. Dengan biaya produksi yang lebih efisien perusahaan akan memperoleh laba yang lebih besar. Untuk mengetahui penerapan target costing perlu dilakukan 3 tahapan yaitu menghitung biaya produksi berdasarkan perhitungan perusahaan, melakukan value engineering, dan mengaplikasikannya kedalam perhitungan biaya produksi. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan metode target costing dalam perhitungan biaya produksi pada CV. HOKI Production. Hasil penelitian menunjukan bahwa untuk membuat produk kaos oblong bahan katun combed membutuhkan biaya Rp. 69.972.000,00 setelah menggunakan target costingmenjadi Rp. 67.673.600,00 untuk membuat produk kaos oblong bahan polyester per unit membutuhkan Rp. 18.143.000,00 setelah menggunakan target costing menjadi Rp. 16.426.600,00 untuk membuat produk kemeja per unit membutuhkan biaya Rp. 32.419.500,00 setelah mengunakan target costing menjadi Rp. 31.757.600,00 untuk membuat produk jaket per unit membutuhkan biaya produksi Rp. 4.557.000,00 setelah menggunakan target costing menjadi Rp. 4.295.550,00. Kesimpulan yang dapat diambil dari penelitian ini yaitu setelah menggunakan metode target costing biaya produksi menjadi lebih efisien serta laba yang ditargetkan perusahaan dapat tercapai.Kata Kunci: Efisiensi biaya produksi; Laba; Metode target costing
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