1,720,963 research outputs found
Pengaruh Leverage, Good Corporate Governance, dan Pertumbuhan Laba terhadap Kualitas Laba Perusahaan yang Terindeks Jakarta Islamic Indeks di Bursa Efek Indonesia
Full text linkThis research is entitled Analysis Leverage, Good Corporate Governance (GCG), and Profit Quality on Earnings Quality in Companies listed on the Indonesia Stock Exchange (IDX) and indexed by the Jakarta Islamic Index (JII). This research was conducted because the previous research was mostly conducted on companies listed on the Indonesia Stock Exchange, while only a few were conducted on companies indexed by the Jakarta Islamic Index so that research was very open, by adding variables namely profit quality and earnings quality. The purpose of this study was to determine the direct effect on earnings quality in companies indexed by the Jakarta Islamic Index.The population of this study are companies listed and indexed by the Jakarta Islamic Index on the Indonesia Stock Exchange, while the samples used are financial reports for 2018-2020. The sampling method was carried out using purposive sampling method. The number of samples obtained was 90 company data listed on the Indonesia Stock Exchange and indexed by the Jakarta Islamic Index (30 companies and an observation period of 3 years, namely 2018-2020). The data analysis method used by the author is multiple linear regression analysis method both partially and simultaneously using SPSS 23. The results showed that partially leverage has a significant effect on earnings quality, good corporate governance has a significant effect on earnings quality and earnings quality has a significant effect on earnings quality, while simultaneously showing that leverage, good corporate governance, and earnings quality have a significant effect on earnings quality
DIVULGAÇÃO ESG E SEU EFEITO NA QUALIDADE DOS LUCROS
Full text linkThis study examines the impact of sustainability disclosure, which includes environmental, social, and governance (ESG) dimensions, on earnings quality among companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. A quantitative approach was employed using multiple regression analysis. The findings reveal that environmental disclosures do not have a significant effect on earnings quality, whereas social and governance disclosures show a positive and significant influence. The results provide theoretical contributions by extending stakeholder and legitimacy theories within the context of an emerging market. Practically, these findings suggest that companies should strengthen the substance of social and governance reporting while improving the quality of environmental disclosure to ensure greater relevance and independent verification. Policy implications have also emerged for regulators to enhance ESG reporting standards by developing clearer sectoral guidelines and implementing third-party assurance, particularly in terms of environmental aspects. This study has certain limitations, including a relatively short observation period and a sample restricted to companies operating in Indonesia. Future research should expand the study period, incorporate mediating or moderating variables, and employ qualitative approaches to explore the substantive aspects of ESG disclosure in greater depth. Overall, this study is expected to serve as a reference for companies, investors, and policymakers in promoting sustainability transparency that supports reliable earnings reporting.Este estudo analisa o impacto da divulgação de sustentabilidade, que inclui as dimensões ambiental, social e de governança (ESG), sobre a qualidade dos lucros das empresas listadas na Bolsa de Valores da Indonésia (IDX) durante o período de 2018 a 2022. Foi empregada uma abordagem quantitativa utilizando análise de regressão múltipla. Os resultados revelam que as divulgações ambientais não têm efeito significativo sobre a qualidade dos lucros, enquanto as divulgações sociais e de governança apresentam uma influência positiva e significativa. Os achados oferecem contribuições teóricas ao ampliar as teorias dos stakeholders e da legitimidade no contexto de um mercado emergente. Na prática, esses resultados sugerem que as empresas devem fortalecer o conteúdo dos relatórios sociais e de governança, ao mesmo tempo em que melhoram a qualidade da divulgação ambiental para garantir maior relevância e verificação independente. Também surgem implicações políticas para que os reguladores aprimorem os padrões de relatório ESG, desenvolvendo diretrizes setoriais mais claras e implementando auditorias de terceiros, especialmente em relação aos aspectos ambientais. Este estudo apresenta certas limitações, incluindo um período de observação relativamente curto e uma amostra restrita a empresas que operam na Indonésia. Pesquisas futuras devem ampliar o período de estudo, incorporar variáveis mediadoras ou moderadoras e empregar abordagens qualitativas para explorar com maior profundidade os aspectos substantivos da divulgação ESG. De forma geral, espera-se que este estudo sirva como referência para empresas, investidores e formuladores de políticas na promoção da transparência em sustentabilidade que apoie relatórios de lucros mais confiáveis
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
PENGGUNAAN EKSTRAK Ulvareticulata DALAM PENGENDALIAN PENYAKIT VIBRIOSIS DAN PENINGKATAN PRODUKSI IKAN KERAPU
Full text linkDesa Bantayan adalah salah satu desa penghasil ikan yang berada di wilayah Kecamatan Luwuk Timur di Kabupaten Banggai. Urgensi kelompok mitra adalah (1) ikan kerapu yang dibudidayakan terserang penyakit bakteri patogen yang menyebabkan kematian (2) minimnya pengetahuan pembudidaya ikan kerapu tentang jenis penyakit ikan, tanda-tanda klinis ikan yang terserang penyakit (3) minimnya pengetahuan mengenai cara pengendalian penyakit pada ikan (4) minimnya pengetahuan tentang bahan herbal sebagai antibakteri (5) minimnya pengetahuan mengenai penggunaan dosis dan cara pemberian yang tepat. Tujuan umum Program PBM ini adalah memberdayakan potensi yang dimiliki oleh kelompok nelayan pokdakan “Camar Laut” di desa Bantayan. Target luaran program PBM ini adanya pengetahuan pembudidaya dalam memahami penyakit ikan yang disebabkan oleh bakteri patogen, dan bahan herbal ekstrak ulva reticutala yang dapat membunuh bakteri patogen dan meningkatkan kekebalan tubuh ikan terhadap serangan penyakit, mempercepat pertumbuhan ikan sehingga produktivitas budidaya meningkat. Secara khusus, program ini bertujuan untuk melatih kelompok mitra menjadi pembudidaya ikan kerapu yang paham cara pengendalian penyakit yang menyerang ikan kerapu, pembuatan ektrak ulvareticulta serta penentuan dosis yang tepat, teknik peningkatan produksi dan manajemen usaha serta bantuan bibit ikan kerapu. Luaran utama dari PBM adalah peningkatan pendapatan mitra, publikasi artikel di jurnal terakreditasi SINTA. Luaran yang telah dicapai adalah produk esktrak ulva reticulata yang akan digunakan untuk penanganan pada ikan kerapu yang terserang penyakit dengan cara penggunaan dan dosis yang tepat
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
ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES
No full textThe current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic.
Keywords: accounting treatment, village public sector
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
STUDI AKSI KORPORASI TERHADAP RETURN SAHAM
Full text linkThis study aims to prove the effect of the stock split variable and the warrants variable on the stock returns of companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The researcher uses secondary data, namely documentation data in the form of company corporate actions: stock splits and warrants. The data were analyzed using multiple linear regression analysis method, and assisted by SPSS 24 data processing tools. The results showed that the stock split variable had no effect on stock returns, as well as the warrants variable had no effect on stock returns
Pengaruh Leverage, Ukuran Perusahaan dan Profitabilitas terhadap Pengungkapan Islamic Social Reporting Di Jakarta Islamic Index (JII)
Full text linkTujuan dari penelitian ini untuk membuktikan adanya pengaruh leverage, ukuran perusahaan, dan profitabilitas terhadap pengungkapan islamic social reporting terhadap pengungkapan islamic social secara parsial dan secara simultan. Metode pengambilan sampel menggunakan metode purposive sampling, terdapat 10 perusahaan yang memenuhi kriteria sampling. Metode analisis data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, analisis linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh terhadap pengungkapan ISR, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan ISR, profitabilitas berpengaruh negatif signifikan terhadap pengungkapan ISR dan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh signifikan terhadap pengungkapan ISR
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