1,720,981 research outputs found
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN PERPUTARAN PERSEDIAAN UNTUK MENILAI KINERJA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI
Full text linkMeasurement of a company's performance can be seen from financial ratio or stock returns. This study aims to know whether liquidity, profitability, solvency, and inventory turnover have an effect after being analyzed on the performance of company on companies listed on Indonesia Stock Exchange. The variables used are Current Ratio, Return on Investment, Debt to Asset Ratio, Inventory Turnover to Net Profit Margin. The population in this study consisted of 148 companies in retail trade, service and investment group that were listed on the Indonesia Stock Exchange. The sample chosen by purposive sampling was chosen to be 17 companies listed on Indonesia Stock Exchange during 2014 to 2017. Data collection techniques used were documentation techniques. Data processing technique used is data processing with SPSS version 21. Data analysis method used is multiple linear regression method. Results of the T test show that partially Current Ratio, Debt to Asset Ratio, and inventory turnover have a negative and significant effect on company performance, while Return On Investment has a positive and significant influence on company performance. The results of the F test analysis indicate that the variable Liquidity Ratio, Profitability, Solvability and Inventory Turnover together have a significant effect on company performance
PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DANA DESA TERHADAP AKUNTABILITAS DANA DESA PADA DESA CENGKERING PEKAN KECAMATAN MEDANG DERAS KABUPATEN BATU BARA
Full text linkABSTRACT  This study aimed to examine and analyze the effect of budget participation on accountability in Cengkering Pekan Village, Medang swift District, Batu Bara Regency. To test and investigate the impact of budget evaluation on responsibility in Cengkering Pekan Village, Medang swift District, Batu Bara Regency. To try and analyze the effect of budget participation, budget evaluation, clarity of budget targets on accountability in Cengkering Pekan Village, Medang swift District, Batu Bara Regency. The approach in this study is to use an associative process.The population in this study were all Village Apparatus Work Units within the scope of the Cengkering Pekan Village office. The number of samples in this study was 32 respondents. The data in this study were obtained from primary data through a questionnaire technique. In this study, the data analysis technique used is a statistical analysis using SPSS 15 software. Based on the results of data analysis and discussion that has been presented in Chapter IV, the conclusions that can be drawn from this research are: Budget participation has a significant effect on accountability. Budget evaluation has an impact on responsibility. Budget participation and budget evaluation simultaneously have a significant positive impact on accountability. Keywords                   : Budget Participation; Budget Evaluation; AccountabilityCorrespondence to       : [email protected] ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh partisipasi anggaran terhadap akuntabilitas pada Desa Cengkering Pekan Kecamatan Medang deras Kabupaten Batu Bara. Untuk menguji dan menganalisis pengaruh evaluasi anggaran terhadap akuntabilitas pada Desa Cengkering Pekan Kecamatan Medang deras Kabupaten Batu Bara. Untuk menguji dan menganalisis pengaruh partisipasi anggaran, evaluasi anggaran, kejelasan sasaran anggaran terhadap akuntabilitas pada Desa Cengkering Pekan Kecamatan Medang deras Kabupaten Batu Bara. Pendekatan dalam penelitian ini adalah dengan menggunakan pendekatan asosiatif.Populasi dalam penelitian ini adalah seluruh Satuan Kerja Perangkat Desa dalam lingkup kantor Desa Cengkering Pekan. Jumlah sampel dalam penelitian ini adalah 32 responden. Data dalam penelitian ini diperoleh dari data primer melalui teknik pengambilan angket. Dalam penelitian ini, teknik analisis data yang digunakan adalah analisis statistik dengan menggunakan software SPSS 15. Berdasarkan hasil analisis data dan pembahasan yang telah dikemukakan dalam Bab IV, maka kesimpulan yang dapat diambil dari penelitian ini adalah : Partisipasi anggaran berpengaruh signifikan terhadap akuntabilitas. Evaluasi anggaran berpengaruh terhadap akuntabilitas. Partisipasi anggaran dan evaluasi anggaran secara simultan berpengaruh signifikan positif terhadap akuntabilitas. Kata Kunci                 : Partisipasi Anggaran; Evaluasi Anggaran; Akuntabilita
Analisis Vector Autoregresion (VAR) Terhadap Interrelationship Antara IPM Dan Pertumbuhan Ekonomi Di Sumatera Utara
Full text linkTujuan dari penelitian ini adalah untuk mengetahui hubungan antara indeks pembangunan manusia (IPM) dan pertumbuhan ekonomi kabupaten / kota di provinsi Sumatera Utara selama periode 2003-2014. Penelitian ini menggunakan data panel dan uji kointegrasi untuk melihat hubungan jangka panjang antara indeks pembangunan manusia dan pertumbuhan ekonomi dengan menggunakan program eviews 6.Dari hasil uji kointegrasi menunjukkan hubungan ekuilibrium jangka panjang antara Indeks pembangunan manusia dan pertumbuhan ekonomi
Analisis Pengaruh Pertumbuhan Ekonomi Dan Inflasi Terhadap Harga Saham Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 2015
Full text linkPenelitian ini bertujuan untuk mengetahui (1) pengaruh pertumbuhan ekonomi dan inflasi terhadap indeks harga saham sektor properti dan real estate, (2pertumbuhan ekonomi terhadap indeks harga saham sektor properti dan real estate, dan (3) inflasi terhadap indeks harga saham sektor properti dan real estate yang tercatat di Bursa Efek Indonesia tahun 2011-2015. Penelitian ini dilaksanakan di Bursa Efek Indonesia dengan menggunakan desain kuantitatif kausal. Subjek dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam industri properti dan real estate yang terdaftar pada Bursa Efek Indonesia dan objeknya adalah pertumbuhan ekonomi, inflasi, dan indeks harga saham sektor properti dan real estate. Data yang diperlukan dalam penelitian ini adalah data kuantitatif yang dikumpulkan dengan pencatatan dokumen dari Bank Indonesia, Badan Pusat Statistik dan Bursa Efek Indonesia yang dianalisis dengan analisis regresi linier berganda. Hasil dari analisis regresi linier berganda menunjukan bahwa (1) ada pengaruh secara simultan yang signifikan dari pertumbuhan ekonomi dan inflasi terhadap indeks harga saham sektor properti dan real estate, (2) tidak ada pengaruh secara parsial dari pertumbuhan ekonomi terhadap indeks harga saham sektor properti dan real estate, dan (3) ada pengaruh secara parsial yang signifikan dari inflasi terhadap indeks harga saham sektor properti dan real estate yang tercatat di Bursa Efek Indonesia tahun 2011-2015
Pengaruh biaya produksi dan biaya pemasaran terhadap laba bersih
Full text linkPurposes - The purpose of this study is to examine effect of production costs and marketing costs on net income.
Methods - The method used in this study was conducted using descriptive and verification methods with a quantitative approach are 60 data’s of 10 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data.
Findings - The results of this study indicate that partially the cost of production costs and marketing costs have a significant effect on net income. Simultaneously the variables of production costs and marketing costs have a significant positive effect on net income in companies listed on the Indonesia stock exchange (bei) in 2011 to 2016.
Keywords - Production Costs, Marketing Costs, Net IncomePurposes - The purpose of this study is to examine effect of production costs and marketing costs on net income.
Methods - The method used in this study was conducted using descriptive and verification methods with a quantitative approach are 60 data’s of 10 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data.
Findings - The results of this study indicate that partially the cost of production costs and marketing costs have a significant effect on net income. Simultaneously the variables of production costs and marketing costs have a significant positive effect on net income in companies listed on the Indonesia stock exchange (bei) in 2011 to 2016.
Keywords - Production Costs, Marketing Costs, Net Incom
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
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI PRAKTEK MANAJEMEN LABA RILL
Full text linkThe objective of the research was to analyze the influence of the firm size, and leverage on firm value through the practice of rael earnings management in companies listed in the Jakarta Islamic Index in the period of 2015-2018. The samples were 18 companies, taken by using purposive sampling technique with the total observation of 54 analytical units. Secondary data were gathered by conducting documentary study like annual financial statement publicized in Indonesian Stock Exchange. The gathered data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that firm size and leverage simultaneously had significant influence on the value of companies listed in the Jakarta Islamic Index. Partially, leverage did not have any significant influence on firm value, while firm size had positive and significant influence on firm value. Based on the result of Sobel test on the variables of firm size, it was found that real earnings management did not act as intervening variable, while the result of Sobel test on the variable of leverage showed that real earnings management acted as intervening variable
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