1,720,963 research outputs found
Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Related Parties Transactions Dengan Kepemilikan Minoritas Sebagai Pemoderasi Studi Pada Industri Tambang Sektor Batubara terdaftar di Bursa Efek Indonesia Periode 2015-2021
Full text linkThis study aims to analyze Managerial Ownership and Institutional Ownership of Related Parties Transactions with Minority Ownership as Moderators. The object of this research was the Coal Sector Mining Industry listed on the Indonesia Stock Exchange for the 2015-2021 period. The population in the study amounted to 23 companies with the sampling method using purposive sampling. The sample numbered 6 sample companies with sample data totaling 42 pooled observation data. The analysis used is multiple regression analysis to test data and hypothesis statements. The results of this study are that minority ownership is able to moderate institutional ownership of RPT so that coal mining companies listed on the IDX are able to maintain RPT efficiency through effective supervision by institutional ownership. Minority ownership is also able to moderate institutional and managerial ownership, RPT efficiency can be maintained through effective supervision by the collaboration of institutional and managerial ownership
PENGARUH PIUTANG TERHADAP MODAL KERJA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2011
Full text linkPenelitian ini dilakukan untuk menguji pengaruh variabel piutang terhadap modalkerja pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2011.Populasi dalam penelitian ini sejumlah 146 perusahaan yang terdaftar di Bursa EfekIndonesia periode 2010-2011. Teknik sampling yang digunakan adalah purposive samplingdengan kriteria: (1)Perusahaan tersebut terdaftar di BEI selama periode pengamatan yaitudari tahun 2010-2011 (2) Tahun buku terakhir pada tanggal 31 Desember.(3) Perusahaanyang terdaftar di BEI yang menerbitkan laporan keuangan selama 2 tahun berturut-turut.(4)Perusahaan yang telah menyampaikan laporan keuangan dari tahun 2010-2011. Datadiperoleh dari publikasi Indonesian Capital Market Director (ICMD). Diperoleh jumlahsampel sebanyak 80 perusahaan.Metode yang digunakan dalam penelitian ini yaitu metode deskriptif, verifikatifdengan pendekatan kuantitatif. Alat analisis yang digunakan dalam penelitian ini adalahanalisis koefisien korelasi, koefisien determinasi, analisis regresi sederhana, dan uji hipotesis(Uji t), dengan bantuan program aplikasi SPSS 19.0 for windows.Hasil penelitian menunjukkan bahwa nilai thitung 3,58 lebih besar dari nilai ttabel 1,990artinya berpengaruh secara signifikan terhadap modal kerja pada 80 perusahaan manufakturyang terdaftar di Bursa Efek Indonesia periode 2010-2011. Peneliti menyarankan kepadaperusahaan agar perusahaan berusaha untuk menagih piutang dari perusahaan yang telahjatuh temponya, hal ini dilakukan untuk menghindari terjadinya piutang tak tertagih yangdapat menyebabkan kerugian bagi perusahaan.Kata kunci : Piutang dan Modal Kerj
Pengaruh Risiko, Materialitas, Internal Control Relevan Audit, Kompleksitas Audit Terhadap Pertimbangan Auditor Atas Prosedur Audit
No full textConsidering exact audit approach, planning and perform advance audit procedure based on risk assessment which identified whether it’s financial statement or assertion level, These were auditor professional judgment, recognizing the highest amount of materiality misstatements which influence the user of financial statement in their decision. If classess of transactions consisted low inherent risk, only the substantive analytical procedures necessary would be provide audit evidence sufficiently. However, if risks assessed are low because of the participation of internal control relevance to audit, then the auditor will test the internal control as well. Initially, process and bookkeeping complex transactions are motivated auditor to perform audit procedure and relevant activity to obtain relevant information. Their motivation is because they believe in every transactions contained risk factors due to fraud or error and its occured beyond their insights. The aim of this study is to recognize whether audit risk, materiality, internal control relevance to audit and audit complexity are related with the auditor profesional judgment in audit procedure. The study carried out on public accountants whose registered in BPK-RI and they served on audit firm in Bandung. The study using non probability techniques to select the sample, as of 29 selected public accountants have gathered as respondents. Analyzed data statistics examined the hypothesis using t and f tests showed that the audit risk, materiality, internal control relevance to audit and audit complexity have significance effects on profesional judgment in audit procedures, whether it is individual or together
Influence of Leverage, Profit Margin, and Firm Size on Financial Distress on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2019-2023
No full textCompanies running their business are affected by business cycles and economic challenges. Industry. A decrease in profits and a significant increase in debt ratios result in financial distress. This study aims to determine the effect of leverage, profit margin, and firm size on financial distress. The research method employed is quantitative, utilizing a descriptive and verification analysis approach. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange in 2019-2023, totaling 92 companies. The sampling technique used was nonprobability sampling with the purposive sampling method, and a sample of 21 property and real estate companies over 5 years. The data analysis used is multiple linear regression and coefficient of determination analysis. The results show that partial leverage has a significant negative effect on financial distress, while profit margin and firm size have no significant effect on financial distress
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Full text linkTingkat pemahaman akuntansi pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka terdapat perbedaan antara hasil survei nilai IPK mahasiswa tersebutdinilai bagus tetapi berbanding terbalik dengan hasil survei pendahuluan di awal menunjukan bahwamahasiswa tidak sepenuhnya paham dengan materi matakuliah yang disampaikan. Penelitian inibertujuan untuk mengetahui seberapa besar pengaruh kecerdasan emosional, perilaku belajar danminat belajar terhadap tingkat pemahaman akuntansi studi pada Mahasiswa Program Studi AkuntansiFakultas Ekonomika dan Bisnis Universitas Majalengka. Populasi dalam penelitian ini adalah MahasiswaProgram Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka. Teknik sampling yangdigunakan dalam penelitian ini adalah purposive sampling dimana dalam penentuan sampel denganpertimbangan tertentu, jumlah sampel dalam penelitian ini sebanyak 90 responden. Pengujianinstrumen penelitian dilakukan dengan pengujian validitas dan reliabilitas. Teknik analisis datanyamenggunakan analisis deskriptif dan verifikatif melalui uji asumsi klasik, analisis regresi linear berganda,analisis determinasi, dan uji hipotesis uji t. Hasil penelitian menunjukan bahwa kecerdasan emosional,perilaku belajar dan minat belajar berpengaruh terhadap tingkat pemahaman akuntansi, artinyasemakin tinggi kecerdasan emosional, perilaku belajar dan minat belajar maka akan semakin meningkatpula tingkat pemahaman akuntansi
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
- …
