17 research outputs found
PENGARUH TAX AVOIDANCE, EARNINGS MANAGEMENT, DAN KEPEMILIKAN MANAJERIAL TERHADAP COST OF DEBT
Get PDFPenelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris mengenai pengaruh Tax Avoidance, Earnings Management Dan Kepemilikan Manajerial Terhadap Cost of Debt. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Populasi pada penelitian ini adalah 51 perusahaan dalam purposive sampling sektor barang konsumsi. Sampel dalam penelitian ini sebanyak 13 perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling yaitu teknik pengambilan sampel sumber data dengan pertimbangan tertentu. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berrganda. Berdasarkan hasil penelitian menunjukkan bahwa Tax Avoidance tidak berpengaruh terhadap Cost of Debt, Earnings Management berpengaruh terhadap Cost of Debt, dan Kepemilikan Manajerial tidak berpengaruh terhadap Cost of Debt.
This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.  
Pertumbuhan dan Hasil Sorgum di Tanah Latosol dengan Aplikasi Dosis Pupuk Nitrogen dan Fosfor yang Berbeda
Get PDFSorghum (Sorghum bicolor L. Moench) is prospective crop for food as well as feed and bioenergy. It adapts to wide agroclimate and agroecology. However, the productivity is accounted low in Indonesia. Low productivity of sorghum can be enhanced through intensification, e.g., precise dose of nitrogen and phosphorus fertilizers application. The aim of this research was to determine the optimum dose of nitrogen and phosphorus fertilizers to maximize growth and yield of sorghum in latosol soil, in order to develop fertilizer recommendation on specific soil type. The research was conducted at Cikarawang, Bogor from March to July 2015. Nitrogen and phosphorus fertilizers were arranged and applied simultaneously using randomized completely block design with three replications. Nitrogen fertilizer was applied in five levels, i.e., 0, 60, 120, 180, 240 kg N ha-1 and phosphorus levels were 0, 18, 36, 54, 72 kg P2O5 ha-1. Results showed that the application of nitrogen and phosphorus fertilizers significantly increased vegetative growth and yield components. The optimum dose were 161 kg N ha-1 (133.7%) and 43 kg P2O5 ha-1 (121.5%) for latosol soil.
Keywords: fertilizer, optimum dose, soil type, vegetative, yield componen
