1,720,983 research outputs found
Analisis perilaku earnings management terhadap minimalisasi Income Tax saat pemberlakuan Undang-Undang PPH no 36 tahun 2008
No full textANALISIS PERILAKU EARNINGS MANAGEMENT TERHADAPMINIMALISASI INCOME TAX SAAT PEMBERLAKUAN UNDANG-UNDANG PPh NO 36 TAHUN 2008 Oleh: Yuni Safitri Daulay ABSTRAK Penelitian ini bertujuan untuk menguji tingkat discretionary accrual antarasebelum dan sesudah penurunan tarif pajak penghasilan Badan tahun 2008. Sampelpenelitian ini adalah 44 perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia, yang telah mempublikasikan laporan keuangannya dari tahun 2008-2010. Metode analisis pada penelitian ini menggunakan analisis regresi bergandauntuk mengetahui nilai non-discretionary accrual dan uji beda T-test denganmenggunakan paired sample t-test sebagai alat uji beda tersebut. Uji beda T-testdigunakan untuk menguji tingkat discretionary accrual antara sebelum dan sesudahpenurunan tarif pajak penghasilan Badan 2008. Hasil penelitian menunjukkan bahwa pada tahun 2009 dan 2010 yaitu sesudahpenurunan tarif pajak, pihak manajemen tidak terbukti melakukan discretionaryaccrual untuk melakukan pennghematan laba. Hal ini menunjukkan bahwa manajemen di Indonesia tidak melakukan manajemen laba dalam rangka penurunantarif pajak penghasilan Badan 2008. Kata Kunci : Total Akrual, Non-Discretionary Accrual, Discretionary Accrua
PENGARUH DIVERSITAS GENDER DEWAN KOMISARIS, RISK MANAGEMENT COMMITTEE, LEVERAGE, DAN FIRM SIZE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (Studi Empiris pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2023)
Get PDFABSTRAK
PENGARUH DIVERSITAS GENDER DEWAN KOMISARIS, RISK
MANAGEMENT COMMITTEE, LEVERAGE, DAN FIRM SIZE
TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
(Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek
Indonesia Periode Tahun 2020-2023)
Oleh :
Yuni Safitri Lubis
12070323345
Penelitian ini bertujuan untuk mengetahui pengaruh diversitas gender dewan
komisaris, risk management committee, leverage dan firm size terhadap pengungkapan
enterprise risk management pada perusahaan asuransi yang terdaftar di Bursa Efek
Indonesia. Sampel penelitian ini diperoleh dengan menggunakan teknik purposive
sampling, sehingga didapatkan 17 sampel dengan periode penelitian 2020-2023.
Pengukuran mengenai penerapan enterprise risk management dilakukan dengan
mempertimbangkan delapan dimensi kerangka kerja ERM COSO. Metode analisis
data yang digunakan adalah analisis kuantitatif yaitu menggunakan analisis Regresi
Data Panel dimulai dari analisis statistik deskriptif, uji asumsi klasik, pemilihan model
regresi data panel, dan uji hipotesis dengan dibantu program komputer EViews 12.
Hasil uji F penelitian menunjukkan variabel diversitas gender dewan komisaris, risk
management committee, leverage dan firm size berpengaruh secara simultan terhadap
pengungkapan enterprise risk management. Dari penelitian ini diperoleh koefisien
determinasi sebesar 0.173516 yang berarti jika 17.35% pengungkapan dijelaskan oleh
variabel diversitas gender dewan komisaris, risk management committee, leverage dan
firm size. Dan 82.65% dijelaskan oleh variabel lain diluar model. Berdasarkan hasil uji
t, variabel leverage berpengaruh negatif dan signifikan terhadap pengungkapan
enterprise risk management. Sedangkan variabel diversitas gender dewan komisaris,
risk management committee dan firm size tidak berpengaruh terhadap pengungkapan
enterprise risk management.
Kata Kunci : Diversitas Gender Dewan Komisaris, Risk Management
Committee, Leverage, Firm Size dan Enterprise Risk
Managemen
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
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
PENGARUH DIMENSI KUALITAS JASA TERHADAP LOYALITAS KONSUMEN PADA BENGKEL IMM TOYOTA MOJOKERTO
No full textABSTRACT
Safitri Yuni, 2018, Effect of Service Quality Dimensions on Consumer Loyalty in
Toyota Mojokerto IMM Workshop. Thesis / final project, Marketing
Management Study Program, Faculty of Economics, Majapahit Islamic
University (UNIM).
Advisor I : Eny Setyariningsih.SE.,MM
Advisor II : Rahayu,.SE.,M.Si
Customer satisfaction is the main aspect in the gradual duplication of the
business and winning the competition, if someone feels happy and satisfied, then
in the consumer it is a very important phenomenon in marketing activities,
consumer loyalty is a consumer behavior that is based on meeting consumer
expectations and create a level of loyalty.
The study entitled The Effect of Service Quality Dimensions on Consumer
Loyalty in the Toyota Mojokerto IMM Workshop aims to obtain data and
determine the positive effect of physical evidence, reliability, power, jminan,
empathy, on consumer loyalty in the Toyota IMM IMM workshop. The sampling
technique is the model used is the method of interview and questionnaire using a
Likert scale and the method of determining the sample is 100 respondents.
Criteria for Respondents, namely consumers who have arrived at IMM Toyota
Mojokerto numbered 10920 consumers.
The results of this study indicate that the dimensions of service quality
together have a positive influence, where the regression equation is as follows:
Y = 2.554+ 0.257 X1 + 0.321X2 +0.197 X3 +0.2020 X4 +0.302 X5
Whereas the variables of consumer loyalty (Y), physical evidence (X1), reliability
(X2), responsiveness (X3), collateral (X4), and empathy (X5) hypothesis testing
using t test shows that the five independent variables studied proved to be
significantly influential partially to the dependent variable of consumer loyalty.
Keywords: Dimensions of Service Quality, Consumer Loyalt
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
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