1,720,955 research outputs found
Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh Kualitas audit. Debt default,Opini audit tahun sebelumnya, Rasio leverage terhadap Penerimaan opini audit goingconcern. Yang menjadi obyek di dalam penelitian ini adalah perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia (BEI) sepanjang periode tahun 2008 sampai dengan tahun2012.Opini going concern yang diterima oleh sebuah perusahaan menunjukkan adanyakondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidupperusahaan. Beberapa penelitian mengenai faktor-faktor yang berpengaruh penerimaan opiniaudit going concern telah dilakukan. Namun, hasil penelitian tersebut masih menunjukkanketidak konsistenan. Penelitian ini bertujuan menguji kembali faktor-faktor yangmemengaruhi penerimaan opini audit going concern. Faktor-faktor yang diuji dalampenelitian ini adalah kualitas audit, debt default, opini audit tahun sebelumnya, rasioleverage. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia periode 2008-2012 sebagai sampel penelitian. Berdasarkan hasil purposivesampling diperoleh 76 perusahaan manufaktur yang memenuhi kriteria sampel. Pengujianhipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik.Hasil pengujian hipotesis menunjukkan bahwa kualitas audit, debt default, opiniaudit tahun sebelumnya, rasio leverage berpengaruh positif pada penerimaan opini auditgoing concern. Kemampuan dimana model memasukkan konstanta dan variable bebastersebut terhadap penerimaan opini audit going concern sebesar 100% sebagaimanaditunjukkan oleh besarnya -2 log like lihood (-2LL)
Pengaruh Struktur Modal Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan (studi kasus sektor konstruksi yang terdaftar pada BEI periode 2019-2024)
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh Struktur Modal dan Good Corporate Governance (GCG) terhadap Kinerja Keuangan pada perusahaan sub-sektor Konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2024. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal komparatif. Sampel dipilih menggunakan teknik purposive sampling. Sehingga diperoleh 7 perusahaan dengan total 42 data observasi. Analisis data menggunakan model regresi data panel dengan pendekatan Random Effect Model (REM) melalui perangkat lunak EViews versi 13. Hasil penelitian menunjukkan bahwa Struktur Modal berpengaruh terhadap Kinerja Keuangan, sedangkan Good Corporate Governance (GCG) tidak berpengaruh terhadap kinerja keuangan. Secara simultan, Struktur Modal dan Good Corporate Governance (GCG) berpengaruh terhadap Kinerja Keuangan
Pengaruh Return On Assets, Ukuran Perusahaan dan Debt to Equity Ratio Terhadap pengindaran Pajak
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh Return on Assets, UkuranPerusahaan, dan Debt to Equity Ratio terhadap Penghindaran Pajak pada perusahaan subsektormakanan dan minuman yang terdaftar di Bursa Efek periode 2020–2023. Metodepenelitian menggunakan pendekatan kuantitatif dengan jenis penelitian kausal komparatif.Sampel dipilih dengan teknik purposive sampling, sehingga diperoleh 16 perusahaandengan total 64 data observasi. Analisis data dilakukan menggunakan regresi data paneldengan model Common Effect Model (CEM).Hasil penelitian menunjukkan bahwa : ROA tidak berpengaruh terhadappenghindaran pajak, ukuran perusahaan juga tidak berpengaruh terhadap penghindaranpajak, sedangkan DER berpengaruh terhadap penghindaran pajak
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
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