ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA PERIODE 2008-2011

Income smoothing is one pattern of earnings management. The management is trying to stabilize (smoothing) of companies income over several periods. This study aims to analyze the factors that influence income smoothing and it is influence on the firm value by using a sample of 76 manufacturing companies listed on the Indonesian Stock Exchange within a period of four years beginning in 2008 until 2011 with the selection method of purposive sampling. This study uses Eckel index to classify companies that do or do not practice income smoothing. The variables used in this study is the income smoothing, firm value, profitability, leverage, size and growth of the company. Statistical analysis used in this study was to statistically test using descriptive statistics,regression and logistic regression models through multivariate testing. The results of classification showed a income smoothing practices by public companies on the Indonesian Stock Exchange. In the multivariate analysis for the four independent variables, only variables of leverage that have a significant effect on the practice of income smoothing. While the profitability, size and growt does not significantly influence the practice of income smoothing. In the regression analysis,income smoothing have not a significant effect on the firm valu

Pengaruh Likuiditas Dan Struktur Modal Terhadap Profitabilitas Pada Industri Pulp and Paper Yang Terdaftar Di Bursa Efek Indonesia

This study aimed to analyze and determine the effect of liquidity and capital structure on profitability. Where the independent variable in this study is the liquidity (current assets) and capital structure (debt to asset ratio) the dependent variable is an indicator of profitability with a return on assets (ROA).The sample used is secondary data devired from the financial statments of pulp and paper listed in the Indonesia Stock Exchange (BEI). Samples taken by purposive sampling and sample that met the selection criteria. The samples used were as much as 7 industry. Analysis of data using multiple linear regression analysis with statistical test of hypothesis testing and statistical tests f t – assisted software SPSS 21.These results indicate that management of liquidity and capital structure simultaneously no significant effect on profitability. And partially liquidity and capital strukture also has no significant effect on profitability. This indicates that the variable X does not affect the Y either simultaneously of partially

Open Cluster Evolutions in Binary System: How They Dissolved

Binarity among stellar clusters in galaxy is such a reality which has been realized for a long time, but still hides several questions and problems to be solved. Some of binary star clusters are formed by close encounter, but the others are formed together from similar womb. Some of them undergo separation process, while the others are in the middle of merger toward common future. The products of merger binary star cluster have typical characteristics which differ from solo clusters, especially in their spatial distribution and their stellar members kinematics. On the other hand, these merger products still have to face dissolving processes triggered by both internal and external factors. In this study, we performed N-body simulations of merger binary clusters with different initial conditions. After merging, these clusters dissolve with greater mass-loss rate because of their angular momentum. These rotating clusters also experience more deceleration caused by external tidal field.Comment: presented in International Conference on Mathematics and Natural Sciences 201

The Influence of Various Concentration of Red Roses (Rosa Damascena Mill) Flower Extract to Anthocyanin Color Stability Jelly as Biology Learning Source

Red roses flower (Rosa damascena Mill) is plant which can be cultivated in Indonesia. Red roses flower have a natural pigment contain that anthocyanin which can be used as food coloring. The crown of roses flower contain an anthocyanin pigment that include to flavonoid and kind of sianidin anthocyanin which have a function as antioxidant or free radical preventing. Pigment as bioactive is important compound that useful for human health. The aim of this research is to know various concentration influence of red roses flower extract and to know effective concentration that the most influence to color stability of anthocyanin jelly. Research types with treatment, repetition, and control. The design of this research using completely randomized design (RAL), with 6 treatment (0%, 1%, 2%, 3%, 4%, and 5%) and repeated 4 times. Population of this research is jelly. Sample of this research is jelly which added by red roses flower extract. If the data result is have normality, that the data is analysed by Anava one-way test and continue with Duncan's 5%. Result of this research shown that there was influence of various concentration of red roses flower extract to color stability of anthocyanin jelly. Result test for color stability, the most influence concentration for brightness is 4%, red color is 5%, and yellow color is 0%

Karakteristik Lagu yang Sesuai untuk Anak Ditinjau dari Segi Ambitus

Music vocal at education institute have many problems inconsiderable song study. ambitus is one of solutions where ateacher can plan song activities for kids better with thisreferences; first, a teacher must have music manuscript in hislesson plan. It would be better in music notation. Second, ateachers must identify low and high tones from the song, andthen compare it with children ambitus. It must not lower than“a” and not higher than “f”

Analisis Qos (Quality of Service) Pada Jaringan Internet (Studi Kasus : Upt Loka Uji Teknik Penambangan Jampang Kulon – Lipi)

– Technical Implementation Unit for Mine's Technology Assessment Jampang Kulon - LIPI, organizationally under and responsible to the Head of Geotechnology Research Center, Deputy of Earth Sciences, Indonesian Institute of Sciences. To support research and development activities, administration and cooperation is in need of Internet-based information systems. Quality of Service (QoS) is defined as a measure of how well the network and is an attempt to define the characteristics and nature of the service. In an Internet Protocol (IP), IP QoS refers to the performance of the -Package IP packets passing through one or more networks. QoS is designed to help end users become more productive by ensuring that end users get reliable performance of network-based applications. QoS refers to the ability of a network to provide better service at a specific network traffic through different technologies. Computer network performance can vary due to several problems, such as problems of bandwidth, latency and jitter, which can make the effect is large enough for many applications. Features Quality of Service (QoS) can make the bandwidth, latency and jitter are predictable and matched to the needs of applications that are used in the existing network. Keywords – Quality of Service, Internet Protocol, Bandwith, latency, jitte

Pemberdayaan Aksara Masyarakat Pedesaan : Evaluasi Program Keaksaraan Fungsional pada Kelompok “Ngudi Kawruh” di Kelurahan Pasar Kliwon Kota Surakarta

The problem of illiteracy is still a concern of the Government of the city of Surakarta majority experienced by communities with medium economies down. Surakarta has the Functional Literacy Programme for the illiterate. This is already underway so that necessary related Evaluation of the program. This study is a qualitative study aiming to find out the success of the functional Literacy Program in the group "Ngudi Kawruh" Neighborhood Pasar Kliwon in Surakarta. This research uses qualitative evaluation methods with the techniques of data collection through interviews and literature study. In the interview, obtained from the Program Manager, lecturer or Tutor and Citizens learn KF "NGUDI KAWRUH" as informants while on a study of the literature retrieved from primary data and secondary data from the parties concerned. The results showed 1) driving and fator barrier of Functional Literacy Programmes in the Pasar Kliwon, 2) the impact of the Improvement and the increased capacity of self. The impact of empowerment of the script has been done is very perceptible to the residents especially the participants in the program, this is because what is taught in the program of empowerment this script can be directly applied in daily life by the participants