Dampak Faktor Pajak Dan Profitabilitas Terhadap Tingkat Hutang: Studi Empiris Pada Perusahaan-Perusahaan Yang Tergabung Dalam Indeks Kompas-100 Di Bursa Efek Indonesia

The aim of this research is to analyze the influence of Corporate Tax Ratio (CTR), Non Debt Tax Shield (NDTS), and Profitability (PR) variables against Leverage (LV) on the companies incorporated in kompas-100 index and listed in Indonesia Stock Exchange for period 2009-2011. The research employs a method of purposive sampling for sampling. Data – collected from 41 companies sampling – is obtained with a basis of Indonesian Capital Market Directory (ICMD) publication. The analysis technique employed is multiple regression analysis. With a basis of F statistic test, it indicates that both models meet fit criteria for their value of significance being less than 5% in a real rate. While t statistic-based test indicates that the corporate tax ratio (CTR) of the companies brings negative impact and is not significant against the policy of debt (Leverage) and this is proven from its value of significance being less than 5% in a real rate. Meanwhile Non Debt Tax Shield has positive and significant influence against the policy of debt (leverage) which is proven from its value of significance being less than 5% in a real rate. While profitability variable has a negative and significant influence, in line with the hypothesis formulated by the author, with a value of significance being less than 5% in real rate. The analysis results showed the significance of predictive ability of the three independent variables, such as Corporate Tax ratio, Non Debt Tax Shield, and profitability against policy of debt being at a rate of 11.6% indicated from the adjusted R2, the rest of which is as much as 88.4% being influenced by other variables beyond the model

Analisis Brand Equity Minuman Isotonik Pocari Sweat Pada Konsumen Minuman Di Pontianak

Pocari Sweat Isotonic drink was first introduced in Indonesia in 1990 and distributed to Pontianak in 2006. Pocari Sweat which initially could not be accepted in the Indonesian market starts gaining its popularity. At present, the existence of high competition makes Pocari Sweat must be able to manage its brand to remain popular. The aim of this research was to analyse Pocari Sweat equity brand in terms of brand awareness, brand association, perceived quality and brand loyalty elements. This research used descriptive method. Data collection techniques used were observation, interview, questioner, and bibliography study. The number of samples in this research was 100 people using quota sampling method which used Slovin formula and purposive sampling with the respondents are those who have consumed Pocari Sweat at least three times, above 16 years old, and have ever consumed other brands isotonic drink. The technique analysis used was descriptive analysis, Cochran test, and Likert test

Pengaruh Kecerdasan Emosional terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality.This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools.Base on this test, the account understanding of woman is greater than account understanding of man

Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit

The auditor need both competency and independency to improve the relevance of financial statement. The objective of this research is to know the influence of competency andindependency on the audit quality. The subject of this research are public accountant office at Jakarta Pusat. The result show that the competency has influence on the audit quality and the independency has no influence on the audit quality partially. But the competency and independency have influence on the audit quality simultaneously

The electric double layer has a life of its own

Using molecular dynamics simulations with recently developed importance sampling methods, we show that the differential capacitance of a model ionic liquid based double-layer capacitor exhibits an anomalous dependence on the applied electrical potential. Such behavior is qualitatively incompatible with standard mean-field theories of the electrical double layer, but is consistent with observations made in experiment. The anomalous response results from structural changes induced in the interfacial region of the ionic liquid as it develops a charge density to screen the charge induced on the electrode surface. These structural changes are strongly influenced by the out-of-plane layering of the electrolyte and are multifaceted, including an abrupt local ordering of the ions adsorbed in the plane of the electrode surface, reorientation of molecular ions, and the spontaneous exchange of ions between different layers of the electrolyte close to the electrode surface. The local ordering exhibits signatures of a first-order phase transition, which would indicate a singular charge-density transition in a macroscopic limit

Phenotypic and Functional Characterization of Human Memory T Cell Responses to Burkholderia pseudomallei

The Gram-negative bacterium, Burkholderia pseudomallei, is a public health problem in southeast Asia and northern Australia and a Centers for Disease Control and Prevention listed Category B potential bioterrorism agent. It is the causative agent of melioidosis, and clinical manifestations vary from acute sepsis to chronic localized and latent infection, which can reactivate decades later. B. pseudomallei is the major cause of community-acquired pneumonia and septicemia in northeast Thailand. In spite of the medical importance of B. pseudomallei, little is known about the mechanisms of pathogenicity and the immunological pathways of host defense. There is no available vaccine, and the mortality rate in acute cases can exceed 40% with 10–15% of survivors relapsing or being reinfected despite prolonged and complete treatments. In this article, we describe cell-mediated immune responses to B. pseudomallei in humans living in northeast Thailand and demonstrate clear evidence of T cell priming in healthy seropositive individuals and patients who recovered from melioidosis. This is the most detailed study yet performed on the cell types that produce interferon-gamma to B. pseudomallei in humans and the antigens that they recognize and the first to study large sample numbers in the primary endemic focus of melioidosis in the world