Model Prediksi Kebangkrutan Fullmer H-score dan Springate: Mana yang Lebih Kuat?

Penelitian ini bertujuan untuk menganalisis metode yang berbeda antara metode Fulmer h-nilaidan metode Springate untuk prediksi kebangkrutan pada Perusahaan pertambangan. Variabelyang digunakan dalam penelitian ini adalah metode Fulmer h-nilai, metode Springate dan prediksikebangkrutan. Sampel dalam penelitian ini 38 Perusahaan pertambangan yang terdaftar di BursaEfek Indonesia sejak 2011 hingga 2014. Penelitian ini menggunakan analisis metode Fulmer hnilai,metode Springate dengan membantu microsoft excel dan paket statistik ilmu sosial (SPSS)16.0. Dari model Fulmer menemukan 47 Perusahaan pertambangan di kategori dalam potensikebangkrutan sampai 2011-2014 dan model Springate menemukan pada tahun 2011, ada tujuhbelas Perusahaan. delapan belas Perusahaan ditemukan pada tahun 2012, dua puluh tigaperusahaan yang ditemukan pada tahun 2013, dan dua puluh tiga Perusahaan yang ditemukanpada tahun 2014 Model Springate berada didalam posisi kebangkrutan

DETERMINAN TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN)

The purpose of this research is to examine the effect of independent comissioner, audit committee, and audit quality on tax avoidance which moderated by institutional ownership at mining companies in Indonesia Stock Exchange. The samples in this study amounted to 33 mining company in Indonesia Stock Exchange period 2017-2019. The test results show that independent comissioner and audit quality have a negative effect on tax avoidance. Meanwhile audit committee has a positive effect on tax avoidance. Furthermore, Institutional ownership moderate independent comissioner, audit committee, and audit quality on tax avoidance (quasi moderation)

Lima Tahun Share Split Di Bursa Efek Indonesia: Mengapa Sepi Peminat?

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada perbedaan abnormal return dan volume perdagangan yang signifikan sebelum dan sesudah dilakukannya share split. Sampel penelitian adalah Perusahaan yang melakukan share split antara tahun 2009 – 2013 (29 Perusahaan). Uji statistik yang digunakan adalah uji beda dua rata-rata. Periode pengamatan yang dilakukan dalam penelitian selama 11 hari yaitu 5 hari sebelum share split, pada saat pengumuman share split, 5 hari sesudah share split. Hasil dari penelitian ini menunjukkan bahwa dengan adanya penerapan pengaturan fraksi harga saham di Indonesia tidak membuat return berbeda pada kurun waktu sebelum dan sesudah share split. Sedangkan pengujian perbedaan antara volume perdagangan sebelum dan sesudah share split menunjukkan bahwa tidak ada perbedaan volume perdagangan sebelum share split dengan volume perdagangan setelah share split. Hal ini dikarenakan investor tidak mendapatkan informasi yang relevan, cepat dan penuh di saat harga saham turun. Alasan yang kedua adalah informasi share split yang disampaikan oleh Perusahaan tidak di respon positif oleh investor. Investor berfikir bahwa informasi share split merupakan informasi yang tidak menguntungkan bagi investor

Model Manajemen Laba Stubben, Tata Kelola dan Nilai Perusahaan Industri Dasar dan Kimia di Indonesia

Implementasi IFRS secarra mandatory berdampak pada semakin bergesernya manajemen laba secara akrual. Model Manajemen Laba Stubben merupakan solusi untuk mengukur manajemen laba. Tata kelola yang baik akan meningkatkan nilai Perusahaan. Riset ini menguji 43 data tahun Perusahaan inndustri dasar dan kimia. Pengujian dilakukan dengan uji analisis regresi berganda. Hasil pengujian menunjukkan bahwa pengukuran tata kelola dengan pendekatan kepemilikan manajerial (KM), komite audit (KA), dewan komisaris (DK), dewan komisaris independen (DKI), berpengaruh terhadap nilai Perusahaan. Model manajemen laba diuji dengan dua pendekatan revenue model dan discretionary model. Hasil riset menemukan bahwa keduanya berpengaruh terhadap nilai Perusahaan. Riset mendatang dapat melakukan pengujian lebih luas pada sektor industri yang lainnya agar diketahui konsistensi hasil, terutama terkait model pengukuran manajemen laba dengan model Stubben. Kata Kunci: Nilai Perusahaan, Tata kelola, kepemilikan manajerial, komite audit, dewan komisaris, dewan komisaris independen, manajemen laba. The adoption of IFRS impact on the changing patterns of accrual earnings management. Stubben earnings Management Model is a solution to measure, earnings management. Good Governance will increase firm value. This study testing 43 data firm-years based on chemical industry. Testing is done by testing multiple regression analysis. The test results showed that the measurement of governance with managerial ownership approach, audit committee, board of commissioner and the independence board, affect the firm value. Earnings management model was tested with two approaches discretionary revenue models and revenue models. Research results found that both affect the value of firm. Future research can do more extensive testing for other industry that is known consistency of the results, especially related to earnings management measurement model with Stubben Model.

Value Relevance Dan Ifrs Adoption Di Indonesia: Investigasi Pada Perusahaan Lq-45 Bursa Efek Indonesia

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance

Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance

Pengaruh Manajemen Laba Riil terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi

Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam penelitian ini, manajemen laba nyata dengan pendekatan arus kas operasi proxy pada kinerja Perusahaan dengan menggunakan indikator Return on Asset (ROA) dan Tobin Q. Sampel yang digunakan dalam penelitian ini adalah Perusahaan manufaktur yang menggunakan kriteria pemilihan sampel. Metode penelitian ini menggunakan analisis deskriptif dan metode analisis statistik. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F, dengan tingkat signifikansi (α) dari 5 persen khususnya. Hasil analisis regresi untuk penelitian ini menunjukkan bahwa pendekatan manajemen laba nyata untuk efek arus kas operasi pada indikator kinerja Perusahaan Return on Asset (ROA) dan tidak berpengaruh pada indikator kinerja Perusahaan Tobins Q. Kata Kunci: Manajemen laba riil, ROA, Tobin s Q. Abstrak: Influence of Real Profit Management on Company Performance with Operating Cash Flow Approach. Earnings management is an act that is not easy to avoid because of the impact of the use of the accrual basis in preparing the financial statements. In this study, real earnings management with operating cash flow approach proxies on firm performance using indicators Return on Assets (ROA) and Tobins Q. Sample used in this study is a manufacturing company using sample selection criteria. Methods this study uses descriptive analysis and statistical analysis methods. Hypothesis testing is performed using the t test and F test, with a significance level (α) of 5 persen. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the companys performance indicators Return on Assets (ROA) and no effect on companys performance indicators Tobins Q. Kata Kunci: Real earnings management, ROA, Tobin s Q

“It’s like heaven over there”: Medicine as discipline and the production of the carceral body

A grant from the One-University Open Access Fund at the University of Kansas was used to defray the author's publication fees in this Open Access journal. The Open Access Fund, administered by librarians from the KU, KU Law, and KUMC libraries, is made possible by contributions from the offices of KU Provost, KU Vice Chancellor for Research & Graduate Studies, and KUMC Vice Chancellor for Research. For more information about the Open Access Fund, please see http://library.kumc.edu/authors-fund.xml.Background Correctional systems in several U.S. states have entered into partnerships with Academic Medical Centers (AMCs) to provide healthcare for people who are incarcerated. This project was initiated to better understand medical trainee perspectives on training and providing healthcare services to prison populations at one AMC specializing in the care of incarcerated patients: The University of Texas Medical Branch at Galveston (UTMB). We set out to characterize the attitudes and perceptions of medical trainees from the start of their training until the final year of Internal Medicine residency. Our goal was to analyze medical trainee perspectives on caring for incarcerated patients and to determine what specialized education and training is needed, if any, for the provision of ethical and appropriate healthcare to incarcerated patients. Results We found that medical trainees grapple with being beneficiaries of a state and institutional power structure that exploits the neglected health of incarcerated patients for the benefit of medical education and research. The benefits include the training opportunities afforded by the advanced pathologies suffered by persons who are incarcerated, an institutional culture that generally allowed students more freedom to practice their skills on incarcerated patients as compared to free-world patients, and an easy compliance of incarcerated patients likely conditioned by their neglect. Most trainees failed to recognize the extreme power differential between provider and patient that facilitates such freedom. Conclusions Using a critical prison studies/Foucauldian theoretical framework, we identified how the provision/withholding of healthcare to and from persons who are incarcerated plays a major role in disciplining incarcerated bodies into becoming compliant medical patients and research subjects, complacent with and even grateful for delayed care, delivered sometimes below the standard best practices. Specialized vulnerable-population training is sorely needed for both medical trainees and attending physicians in order to not further contribute to this exploitation of incarcerated patients.The University of Kansas (KU) One University Open Access Author Fun

Interaction between Attention and Bottom-Up Saliency Mediates the Representation of Foreground and Background in an Auditory Scene

Bottom-up (stimulus-driven) and top-down (attentional) processes interact when a complex acoustic scene is parsed. Both modulate the neural representation of the target in a manner strongly correlated with behavioral performance