PENGARUH INVESTMENT OPPORTUNITY SET, KEBIJAKAN UTANG, PERTUMBUHAN PERUSAHAAN DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN

This study aims to examine the effect of investment opportunity set, debt policy, company growth and collateralizable assets on dividend policy. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019.The sampling technique used in this study was purposive sampling with a sample size of 30 manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the investment opportunity set has a positive effect on dividend policy, while debt policy, company growth and collateralizable assets have a negative effect on dividend policy. While the simultaneous test results show that the investment opportunity set, debt policy, company growth and collateralisable assets together have a positive effect on dividend polic

PENGARUH FINANCIAL LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI

The purpose of this research is to find out how much influence financial leverage on tax avoidance with Kepemilikan Manajerial as a moderating variable. The object of research used in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sample selection method uses purposive sampling. The number of samples in this study were 68 samples from 17 companies that fit the sample criteria. Hypothesis testing is done by using moderated Regression analysis processed using SPSS software version 24. The results of this study indicate that financial leverage has a positive effect on tax avoidance. and kepemilikan manajerial reinforces the negative effect of financial leverage on tax avoidanc

PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA DINAS KOTA PALANGKA RAYA)

This study aims to provide an empirical explanation of the effect of internal control on the performance accountability of government agencies with leadership style as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 18 offices in the city of Palangka Raya using the census method, with the criteria set by the researcher, namely employees of the sub-planning, evaluation, reporting, and financial sections. at the Palangka Raya City Office, 60 people were sampled. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of internal control has an effect on the performance accountability of government agencies accepted. The second hypothesis of leadership style as a moderating variable strengthens the effect of internal control on the performance accountability of government agencies

Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan dengan Good Corporate Governance Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting terhadap kinerja keuangan, selain menganalisis good corporate governance sebagai moderasi (studi empiris pada daftar perusahaan manufaktur di bursa efek indonesia periode 2016-2020). Rancangan penelitian menggunakan pendekatan kuantitatif, dengan teknik analisis menggunakan SPSS. Jumlah sampel observasi penelitian adalah 150. Berdasarkan hasil pengujian diketahui bahwa green accounting tidak berpengaruh terhadap kinerja keuangan seiring dengan good corporate governance tidak berpengaruh pula terhadap kinerja keuangan sedangkan berperan sebagai moderasi untuk memperkuat hubungan antara akuntansi hijau dengan kinerja keuangan

THE INFLUENCE OF ECHO READING STRATEGY TOWARDS STUDENTS’ READING COMPREHENSION IN DESCRIPTIVE TEXT AT THE FIRST SEMESTER OF THE EIGHTH GRADE OF SMP TAMANSISWA TELUK BETUNG IN THE ACADEMIC YEAR OF 2017/2018

Reading is a process that requires students to master concepts in a personal way. It can do familiarity with subject, background, life experiences, and interpretation for words and phrases affect understanding. In learning reading readers need to combine their prior knowledge with their existing knowledge to comprehend what is being read. The students‟ reading comprehension at SMP Tamansiswa Teluk Betung is still low especially in reading descriptive text. So that, to solve this problem, the writer applied echo reading strategy. Echo reading is one of a good strategy that can be implemented by the students as individual or in group. Echo reading involves students reading together and make description of the text about what they have read, so they can get the important information of the text. The objective of this research is to know whether there is a significant influence of echo reading strategy towards students‟ reading comprehension in descriptive text at the the first semester of the eighth grade of SMP Tamansiswa Teluk Betung. In this research, the writer used quantitative research. The writer used quasi experimental design with pre-test and post-test. The sample was taken from two classes, VIII A and VIII C which consisted of 53 students. The treatments were held in 3 meetings, 2 x 40 minutes for each. The population of this research was the eighth grade students at SMP Tamansiswa Teluk Betung. In collecting the data, the writer used instrument in the form of multiple choice test. After conducting the treatments, the instrument were used for the pre-test and post-test. After giving the pre-test and post-test, the writer analyzed the data by using SPSS to compute independent sample t-test. From the data analysis computed by using SPSS, it was obtained that Sig = 0.014 and α = 0.05. It means Ha is accepted because Sig < α = 0.05. In other words, from this research, it was known that echo reading influence the students‟ reading comprehension in descriptive text. So, there was influence of echo reading strategy towards students‟ reading comprehension in descriptive text at the first semester of the eighth grade of SMP Tamansiswa Teluk Betung

“Milady’s bodice”: desire and taboo in Avant et après by Jacqueline Harpman

Réflexion teintée d’humour quoique sérieuse sur les manières dont sont vécus les échanges érotiques et amoureux hors normes dans les pays occidentaux, Avant et après suppose implicitement la révision des archétypes touchant à la séduction et la déconstruction des tabous qui planent sur la satisfaction du désir à travers les propos échangés par des couples circonstanciels lors de rencontres éphémères

Preserving Pendent Claims Subject to Special Limitation Periods in Missouri after the Judicial Improvements Act of 1990

This Comment explains why Missouri\u27s limitation doctrine prevented tolling the limitation period of Hill\u27s state-law claim while it remained in federal court under pendent jurisdiction. This is an issue of first impression in the state. The Comment then explores the difficulties that are likely to arise when the new supplemental jurisdiction tolling provision is invoked by plaintiffs in Missouri