The Effect of Ownership Structure on Income Smoothing

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing

Pengaruh Kualitas Pelayanan dan Citra Perusahaan terhadap Kepuasan Pelanggan pada PT Maskapai Reasuransi Indonesia Tbk

The purpose of this study was to determine the effect of service quality and corporate image on customer satisfaction at PT Airlines Reasurance Indonesia Tbk, both partially and simultaneously. The research method used is quantitative with descriptive explanation. The analytical method used is multiple linear regression analysis with a sample of 118 and the sampling technique used is Accidental Sampling. The systematic analysis consists of descriptive analysis, validity test, reliability test, classic assumption test, partial test, simultaneous test and coefficient of determination test. The results showed that service quality was more representative of satisfaction. Whereas corporate image only affects perception, therefore its effect on satisfaction is smal

Locutionary and Illocutionary Acts Found in Infomalang Twitter Account

Keywords: Speech act, locutionary act, illocutionary act, Internet, twitter, tweet, Infomalang.Language is always related to acts. When people are doing communication,they are not only delivering the message, but also performing an action from the utterance. Speech acts can be found in daily communication, for example in the Internet through social media, twitter. In this study, the researcher analyzes speech act within utterances found in Infomalang twitter account. There are two problems to be solved: (1) What are the locutionary and illocutionary acts found in Infomalang twitter account? (2) What are the types of locutionary and illocutionary acts applied in Infomalang twitter account?This study used qualitative approach in document analysis since it focused onanalyzing the utterances written in infomalang twitter account. The data werecollected from April 5th 2014 to April 20th 2014 which were published on Saturdays and Sundays from 1 pm until 3 pm. Then the data were analyzed to find out the types of locutionary acts by using Levinson\u27s theory and the types of illocutionary acts by using Searle\u27s theory.From 59 utterances, it was found that the most frequent type of illocutionaryacts found in Infomalang twitter account is declarative. This type is found 29utterances which are used to give information. The second type is interrogative which are used to ask question found 22 utterances. The last type is imperative which are to make someone do something found 7 utterances. While the types of illocutionary acts it was found that the most frequent type of illocutionary acts found in Infomalang twitter account is directive. There are 45 directives utterances, 11 representatives utterances, 1 commisive utterance, and 1 expressive utterance. The researcher did not find declaration.The researcher suggests that the next researchers analyze the perlocutionaryact of the utterances. In addition, it is recommended to analyze the same data by using other theories of pragmatics from other experts. The next researchers are also suggested to use another object in order to broaden the comprehension in speech acts such as movies, novels, and speeches

Organizational Patterns of English and Foreign Texts for Language Teaching: A Contrastive Analysis

The purpose of this paper is to analyze the organizational patterns of imaginative English and foreign texts in an English speaking community of a mixed cultural literary work. A contrastive list of foreign English text in Galsorthy's Quality and the standard English texts was used as the data. The data were then analyzed according to the organizational patterns of sound systems, grammatical structures, vocabulary system, and cultural features. The analysis suggests that foreign English texts offer a source of systematic preliminary study of language. The conversations in the work of literature provides the learners with ample apractice to recognize the standard of language correctness and the non-standard language variations

The Effect of Ceo Compensation, Independen Director and Audit Quality on Tax Aggressiveness

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressivenes

Pengaruh Kegiatan Painting Dan Keterampilan Motorik Halus Terhadap Kreativitas Anak Usia Dini Dalam Seni Lukis

Penelitian ini untuk mengetahui pengaruh kegiatan painting dan keterampilan motorik halus terhadap kreativitas anak usia dini dalam seni lukis kelompok B taman kanak-kanak. Metode penelitian ini menggunakan penelitian eksperimen dengan desain treatment by level 2x2.Sampel dalam penelitian ini sebanyak 66 anak.Teknik pengumpulan sampel teknik multistage sampling. Teknik analisis data menggunakan ANAVA dua jalur. Hasil penelitian yang diperoleh adalah: 1) hasil kreativitas anak usia dinidalam seni lukis pada kelompok anak yang diberi kegiatan finger painting lebih tinggi dibandingkan kelompok anak yang diberi kegiatan brush painting, 2) terdapat pengaruh interaksi antara kegiatan painting dan keterampilan motorik halus terhadap kreativitas anak usia dini dalam seni lukis, 3) hasil kreativitas anak usia dini dalam seni lukis pada kelompok anak yang memiliki keterampilan motorik halus tinggiyang diberi kegiatan finger painting lebih tinggi dibandingkan kelompok anak yang diberi kegiatan brush painting, 4) hasil kreativitas anak usia dini dalam seni lukis pada kelompok anak yang memiliki keterampilan motorik halus rendah yang diberi kegiatan finger painting lebih rendah dibandingkan kelompok anak yang diberi kegiatan brush painting