Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak

Penelitian ini bertujuan untuk menginvestigasi profitabilitas, likuiditas, leverage, ukuran perusahaan dan corporate social responsibility terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori legitimasi, teori stakeholder dan teori agensi. Penelitian ini menggunakan data sekunder yang diperoleh dari metode obeservasi. Sumber data penelitian ini dari laporan tahunan dan laporan keberlanjutan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2019. Sampel yang dipilih menggunakan metode sampel purposive, dengan total 20 perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini mengindikasikan bahwa profitabilitas, ukuran perusahaan dan corporate social responsibility memiliki pengaruh positif tetapi tidak signifikan terhadap penghindaran pajak. Likuiditas dan leverage memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak. &nbsp

Pemodelan Regresi Nonparametrik Spline Poisson Pada Tingkat Kematian Bayi di Sulawesi Selatan

Poisson regression analysis is a method used to analyze the relationship between predictor variables and response variables with a Poisson distribution. However, not all data have an orderly pattern, so the Poisson regression is not appropriate to use. To solve this problem, a multivariable Poisson nonparametric regression with a spline truncated estimator was used. In this research, the estimation parameters of multivariable Poisson nonparametric regression was applied to data of infant mortality rates in South Sulawesi in 2017. The infant mortality rate can be measured from the number of infant deaths under one year. The method of selecting the optimal knot point uses the Generalized Cross Validation (GCV) method. The best model is formed on a linear spline model with one knot point. Based on the estimation of the parameters formed, it shows that the variable number of babies with low birth weight (x1) and the number of infants who are exclusively breastfed (x3) significantly affect the number of infant deaths.  Keywords: GCV, Multivariable Nonparametric Regression, Poisson, Spline Truncated, Total Infant Mortality

Influenza Vaccination in School-aged Children

Should schools in the United States require children between the ages of six months to 17 years to have flu vaccination shots? Influenza is a serious disease that can lead to hospitalization and sometimes even death. According to the Center of Disease Control (CDC), every flu season varies, and an influenza infection can affect people differently. Millions of people get the flu every year, hundreds of thousands of people are hospitalized, and thousands or tens of thousands of people die from flu-related causes every year. Everyone is at risk for influenza, but the highest risk lies within children who are still developing their immune systems. However, with vaccines, this risk is easily preventable and can decrease a person’s chances of acquiring the infection. As such, the CDC recommends that every person six months and older should be vaccinated annually. This is even more important for children because they attend schools where they have maximum exposure to various strains of influenza six to ten hours daily. They can easily spread and contract the disease in their school environment, specifically from children that are not vaccinated. This leads to the hypothesis that children six months to 17 years should be required to receive influenza vaccinations.https://scholar.dominican.edu/ug-student-posters/1070/thumbnail.jp

Tai Lue Community Identity and Its Extension to Cultural Tourism at Ban Luang Nuea, Chiang Mai

This paper is part of the Ph.D. research, field of study Major in Multicultural Education Faculty of Education Chiang Mai University. The objectives of this research are; to study the identity of the Tai Lue community and to expand into the cultural tourism of Ban Luang Nuea, Tumbol Luang Nuea, Amphoe Doi Saket, Chiang Mai. The methods of data collection include area surveys, non-participatory observations, and in-depth interviews using semi-structured questionnaires. The main contributors to this research were folk scholars or local wisdom teachers, and community leaders. Set selection criteria for specific selection quality control by triangular inspection and using inductive data analysis. The results showed that Tai Lue community identity and the extension to cultural tourism of Ban Luang Nuea, Tumbol Luang Nuea, Amphoe Doi Saket, Chiang Mai. The main contributors are understanding and ready to manage the development of the Tai Lue community cultural tourism community as everyone in the community participates in tourism management. Tai Lue community has the potential to develop cultural tourism. It is a guide to the development of tripartite cultural tourism, the government, private and local governments must take into account the identity of the Tai Lue community, as well as the preservation of arts and culture and traditions to achieve sustainable tourism. However, there is also the need for support from the relevant authorities to become a successful and live cultural attraction in the future

PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PENGARUH UKURAN DAN PROFITABILITAS TERHADAP TINDAKAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2015- 2017)

ABSTRACTCompanies should be more careful in carrying out profit goals because they areinconsistent with the formation of company profiles which can erase the positive influenceof CSR activities. The purpose of this study is to analyze and determine the effect ofcompany size and on profitability on CSR disclosures; to analyze and determine the effectof company size and profitability on earnings management; and to analyze and determinethe effect of company size and profitability on earnings management through CSRdisclosure. The population used in this study is manufacturing companies listed on theIndonesia Stock Exchange (IDX) for the period 2015-2017. The total sample used was141 samples with the purpose sampling method. The analytical tool used in this researchis multiple linear regression. The results of this study indicate that company size has apositive effect on CSR disclosure, profitability has no effect on CSR disclosure, companysize and profitability have no effect on earnings management practices; and CSRdisclosure is not an intervening variable of the effect of company size and profitability onearnings management.Keywords: company size, profitability, CSR, earnings managemen

Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management

1976 De Klompen

https://nwcommons.nwciowa.edu/yearbooks/1034/thumbnail.jp

Blind Faith: Women at War in Khuda kay Liye and Escape from Taliban

Blind Faith: Women at War in Khuda kay Liye and Escape from TalibanInspired by Huntingdon’s “Clash of Civilizations,†George W. Bush’s Manichean cold war rhetoric struck a responsive chord in the media, with the villification of Islam or more precisely the conflation of Islam – as though it was a monolithic religion – with terrorism. For Hollywood and Bollywood, the Islamic terrorist became the archetypal villain and a new subgenre of thrillers emerged featuring terrorist cells with films such as Shoot on Sight: Is it a crime to be a Muslim? (Mundhra, 2007), New York (Khan, 2009) or My Name is Khan (Johar, 2010). Those binaries also underpin films about Pakistani and Afghan societies. The present paper discusses the issues of women’s rights, particularly forced marriage, and the growing influence of fundamentalism in the Pakistani box office success, Khuda kay Liye (Mansoor, 2007) and in the Bollywood film, Escape from Taliban (Chatterjee, 2003)