1,720,955 research outputs found
Pengaruh Dimensi Kecerdesan Emosional Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi
Full text link                                                AbstrakProses belajar mengajar dalam berbagai aspeknya sangat berkaitan dengan kecerdasan emosional mahasiswa. Kecerdasan emosional ini mampu melatih kemampuan mahasiswa tersebut, yaitu kemampuan untuk mengelola perasaannya, kemampuan untuk memotivasi dirinya, kesanggupan untuk tegar dalam menghadapi frustasi, kesanggupan mengendalikan dorongan dan menunda kepuasan sesaat, mengatur suasana hati yang reaktif, serta mampu berempati dan bekerja sama dengan orang lain. Kemampuan-kemampuan ini mendukung seorang mahasiswa dalam mencapai tujuan dan citacitanya. ujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional terhadap tingkat pemahaman akuntansi.Populasi dalam penelitian ini adalah mahasiswa akuntansi semeter akhir Fakultas Ekonomi UNTAG Semarang sebanyak 56. Pengambilan sampel menggunakan metode sensus , jumalah sampel sebanyak 50. Data diperoleh melalui metode kuesioner dengan skala likert, yang diadopsi dari Trisnawati (2003). Analisis data menggunakan metode analisis linier berganda. Data diolah dengan bantuan software SPSS 15.Berdasarkan hasilnya, dari lima hipotesis yang dikemukakan, hipotesis 1 , 2, 3 dan 4 diterima yang menyatakan bahwa pengenalan diri (P-value sebesar 0,020), pengendalian diri (P-value sebesar 0,047), motivasi (P-value sebesar 0,026 ) dan empati (P-value sebesar 0,042 ) berpengaruh terhadap tingkat pemahaman akuntansi mahasiswa. Sedangkan hipotesis 5 ditolak artinya ketrampilan sosial tidak bepengaruh terhadap tingkat pemahaman akuntansi (P-value sebesar 0,081).Kata Kunci : Kecerdasan emosional (EQ), Tingkat Pemahaman Akuntansi, pengenalan diri, pengendalian diri, motivasi, empati, dan ketrampilan sosial                                                 AbstractTeaching and learning process in many aspects closely related to emotional intelligence of students. Emotional intelligence is able to train the students' ability, the ability to manage their feelings, the ability to motivate himself, ability to toughen up in the face of frustration, the ability to control impulses and delay gratification, regulate mood reactive, and able to empathize and cooperate with others . These capabilities support a student in achieving the goals and ideals. The purpose of this study was to determine the effect of emotional intelligence on the level of understanding of accounting.The population in this research is meter final accounting students of the Faculty of Economics UNTAG Semarang as many as 56. Census sampling method, sample jumalah 50. Data obtained through the questionnaire with Likert method, adopted from Trisnawati (2003). Analysis of the data using linear regression analysis method. Data processed with software SPSS 15.Based on the results, of the five proposed hypotheses, hypotheses 1, 2, 3 and 4 received stating that the introduction of self (P-value of 0.020), self-control (P-value of 0.047), motivation (P-value of 0.026) and empathy (P-value of 0.042) effect on the level of understanding of accounting students. While the hypothesis is rejected 5 bepengaruh means no social skills to the level of understanding of accounting (P-value of 0.081). Keywords : Emotional intelligence (EQ), Level Understanding of Accounting, introductionself, self-control, motivation, empathy and social skillsÂ
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI periode Tahun 2014-2017)
Full text linkThe purpose of this study was to determine the effect of institutional ownership, managerial ownership, firm size, leverage, audit quality and independent board of commissioners on the integrity of financial statements on property and real estate companies listed on the IDX for the 2014-2017 period.The population in this study are 28 property and real estate developers registered in BEI during 2014-2017. By using saturated sampling method or census so the data analysis of financial statements from 28 companies for 4 years, the writer obtains 112 samples of observation data. The data analysis test uses classical assumption test followed by multiple linear regression test. The results of the study indicate that: institutional ownership has a positive effect on the integrity of the company's financial statements. Managerial ownership does not affect the integrity of the company's financial statements. Company size does not affect the integrity of financial statements. Financial leverage has a negative effect on the integrity of financial statements. Audit quality does not affect the integrity of financial statements. The Independent Board of Commissioners has a positive effect on the integrity of the Company's financial statements.Keywords: institutional ownership, managerial ownership, company size, leverage, audit quality, independent board of commissioners and integrity of financial statement
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
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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