1,690 research outputs found

    Studi Empiris Terhadap Dua Faktor Yang Mempengaruhi Return Saham Pada Industri Food & Beverages Di Bursa Efek Jakarta

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    This research examine two factors that influence return of stock investment. The factors are leverage and systematic risk. Leverage is measured by debt to equity ratio, compute total debts divide total equities. Systematic risk is measured by beta of stock, compute according to capital assets pricing model (CAPM) theory. This research focuses on food and beverages industry. The objects are companies that listing in Jakarta Stock Exchange in 2001-2004. Data is analyzed by multi regression analysis, using SPSS program. The result, both of factors have no significant influence toward return of stock

    Pengaruh Profitability Dan Investment Opportunity Set Terhadap Kebijakan Dividen Tunai Dengan Likuiditas Sebagai Variabel Penguat (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta

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    The objective of this research is to study influence of profitability and investment opportunity as independent variable, and liquidity as moderating variable toward cash dividend. It is interesting to analyze factors that influence dividend policy because to many considerations. Sometimes those considerations cause conflict between many parties. Research object is companies that delisting in Bursa Efek Jakarta that paid dividend. Research sample using purposive sampling of companies for period ended 2002 and 2003. This research concludes that both of two independent variables have significant influence toward dividend amount policy, and liquidity moderate the influence

    On the Persistent Shape and Coherence of Pulsating Auroral Patches

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    The pulsating aurora covers a broad range of fluctuating shapes that are poorly characterized. The purpose of this paper is therefore to provide objective and quantitative measures of the extent to which pulsating auroral patches maintain their shape, drift and fluctuate in a coherent fashion. We present results from a careful analysis of pulsating auroral patches using all-sky cameras. We have identified four well-defined individual patches that we follow in the patch frame of reference. In this way we avoid the space-time ambiguity which complicates rocket and satellite measurements. We find that the shape of the patches is remarkably persistent with 85-100% of the patch being repeated for 4.5-8.5 min. Each of the three largest patches has a temporal correlation with a negative dependence on distance, and thus does not fluctuate in a coherent fashion. A time-delayed response within the patches indicates that the so-called streaming mode might explain the incoherency. The patches appear to drift differently from the SuperDARN-determined E\stackrel{\rightarrow}{E} X B\stackrel{\rightarrow}{B} convection velocity. However, in a nonrotating reference frame the patches drift with 230-287 m/s in a north eastward direction, which is what typically could be expected for the convection return flow

    Konsentrasi Auditor Dan Penetapan Fee Audit: Investigasi Pada BUMN

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    This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company

    Pengaruh Pemilihan Metode Akuntansi Atas Biaya Research And Development (R&D) terhadap Price Earnings Ratio (Studi Empirik pada Perusahaan Sektor Industri Periode 2002-2005)

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    Earnings reflect the equity growth stemmed from various economic transaction, except shareholders\u27 transactions in certain periods. Similar to the net income concept, earnings concept includes all transactions in net revenue in current period. The research sample is 14 listed companies that reported Research & Development (R&D) expenses during 2002-2004 period. Research variables used are earnings (as the dependent variable) that is proxied by price earning ratio (PER), and accounting method chosen to record the R&D expenses (as the independent variable). The research model is a simple regression model. The result shows that accounting method chosen is significantly related to the PER, however appears does not influence the profit of the company

    HYPNOSIS MODEL TOWARDS UNIVERSITY STUDENTS’ THINKING SKILL

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    Nowadays, learning activity in University expects student to build the mind set in cognitive structure and improving the thinking skill of student. Every movement in our ideas, concepts, and so forth is called as thinking. However, the way how to build this skill is still less. This paper is design using library research model which analyse the data qualitatively. Moreover, this also telling about how the lecturer can fulfil and improving the students’ thinking skill with a hypnosis model. Changing perception that learning is not about the score but how we can develop our mind to be creative. APA Division 30 state that hypnosis is a state of consciousness involving focused attention and reduced peripheral awareness characterized by an enhanced capacity for response to suggestion. Therefore, using hypnosis model can train university students’ mind to think out of the box and not fixated with the material. Through the subconscious mind of student, the lecturer gives the point or clue of the material and they will develop by their own

    Implementation of Hypno English Teaching Assisted by Technology in Learning English

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    English learning is required efficiency to achieve minimum standards of learning as stated in basic competence. The English language curriculum takes 4 hours of lesson in junior high and 2 hours of high school level, whereas the demands of language are both verbal and written communication. The habit of learning is very poor when looking at the time allocation set so it requires a breakthrough in the learning model used by the teacher. Language habituation focuses first from the realm of concentration to practice in stages according to the condition of learning materials; the model used is with hypno English teaching as a form of development of hypnoteaching that has been first popular, the specificity of this model because it is devoted to learning English with focus absorption of materials and communication skills. The research method used is development; namely by developing a grip hypno-teaching transformed into hypno English teaching with a touch of technology in accordance with the prototype of this learning model. The outcome of this research is the development of hypno-teaching technology-aided model that can be applied to all the characters of learners

    A Profile of Income Assistance Recipients in Winnipeg’s Inner City

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    The objective of this study is to examine the experiences of welfare recipients with the welfare bureaucracy in the city of Winnipeg. For many inner city residents some form of income assistance is a vital part of their overall income and necessary for basic subsistence (food and rent). Consequently, the decisions of welfare officials are tremendously significant for these individuals and the treatment they receive at the hands of those officials will help structure their attitudes about the state, their conception of their place in society as citizens and their own sense of self-worth and self-esteem. Through a series of structured interviews with welfare recipients this study attempts to provide a picture of the nature and experience of those inner city residents that make use of the welfare system. It documents who these people are, the types of problems they experience with the welfare bureaucracy, their understanding of the welfare system, and the need for improved advocacy programmes to better enable them to navigate the system. Finally, it provides a glimpse at what welfare recipients understand to be the barriers and obstacles they face in moving away from welfare and into paid employment. To many, the results of the interviews will not come as a surprise. However, it is important to document in these results in a systematic way in the hopes that they will have an influence on policy makers.Canadian Mortgage and Housing Corporatio
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