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Pengaruh Kebijakan Dividen, Stock Split dan Luas Pengungkapan Sukarela terhadap Prospek Laba Masa Depan Perusahaan yang Terdaftar di Bursa Efek Indonesia
No full textDalam pasar modal, ada banyak informasi yang dapat digunakan oleh investor sebagai alat analisis untuk mengambil keputusan investasi. Namun pada kenyataannya, terdapat kesulitan untuk menilai manfaat informasi. Penelitian ini bertujuan untuk memberikan bukti empiris apakah kebijakan dividen, stock split dan luas pengungkapan sukarela mengandung informasi sebagai suatu sinyal yang dapat menggambarkan prospek laba perusahaan di masa depan.
Data yang digunakan dalam penelitian ini adalah rasio laba terhadap aktiva perusahaan di periode mendatang untuk menggambarkan prospek laba perusahaan, serta perubahan dividen, rasio split masing-masing perusahaan dan indeks pengungkapan sukarela dalam laporan tahunan sebagai gambaran informasi non fundamental keuangan. Untuk melihat pengaruh variabel informasi fundamental keuangan, maka ditambahkan variabel kontrol yaitu ukuran dan tingkat leverage perusahaan. Periode yang cukup panjang yaitu tahun 2005 – 2011 dipilih sebagai tahun penelitian dengan tujuan untuk memperoleh hasil penelitian yang lebih valid. Pengujian dilakukan dengan metode regresi linear berganda.
Hasil penelitian ini menunjukkan bahwa kebijakan pembagian dividen, stock split maupun pengungkapan sukarela tidak berpengaruh terhadap laba perusahaan di masa depan. Hasil penelitian ini memberikan bukti bahwa kebijakan maupun aksi korporasi tersebut tidak memiliki kandungan informasi yang dapat menjelaskan prospek perusahaan di masa mendatang. Namun penelitian ini menemukan bukti bahwa tingkat leverage lebih berpengaruh terhadap prospek laba perusahaan di masa depan
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Menuju Regulasi Merk yang Tangguh: Kajian Yuridis Sengketa Merk Gudang Garam dan Gudang Baru
Get PDFThis article discusses the legal dispute between PT Gudang Garam Tbk and the owner of the brand “Gudang Baru” who allegedly violated the exclusive rights to a registered trademark. This case is a concrete example of intellectual property issues, especially regarding the similarity of brands in principle which can cause confusion in the community. Through a legal analysis of the provisions of Law Number 20 of 2016 concerning Trademarks and Geographical Indications, as well as a study of court decisions handling this case, this article shows the complexity of law enforcement in the field of trademarks and the importance of protecting the exclusive rights of business actors. It is hoped that this study will provide further understanding of the mechanism for resolving trademark disputes in Indonesia and the importance of the role of the judiciary in ensuring justice for the disputing parties.
Bahasa Indonesia Abstrak: Artikel ini membahas sengketa hukum antara PT Gudang Garam Tbk dengan pemilik merek “Gudang Baru” yang diduga melanggar hak eksklusif atas merek dagang yang telah terdaftar. Kasus ini menjadi contoh konkret dari persoalan kekayaan intelektual, khususnya mengenai persamaan merek pada pokoknya yang dapat menimbulkan kebingungan di masyarakat. Melalui analisis yuridis terhadap ketentuan dalam Undang-Undang Nomor 20 Tahun 2016 tentang Merek dan Indikasi Geografis, serta studi terhadap putusan pengadilan yang menangani perkara ini, artikel ini menunjukkan kompleksitas penegakan hukum di bidang merek dan pentingnya perlindungan terhadap hak eksklusif pelaku usaha. Diharapkan kajian ini memberikan pemahaman lebih lanjut tentang mekanisme penyelesaian sengketa merek di Indonesia dan pentingnya peran yudikatif dalam menjamin keadilan bagi para pihak yang bersengketa.
Variations on the Author
Get PDF“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
Get PDFWe 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
Get PDFWe 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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