This study aims to determine the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) partially and simultaneously on Return On Assets (ROA) in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange (BEI). The sample used in this study amounted to 8 out of 10 companies in the hotel, restaurant, and tourism sub-sector listed on the IDX in the period 2014 - 2017. The sample selection used a purposive sampling technique, in which the researcher set specific provisions tailored to the research objectives. The data analysis technique used is multiple linear regression, classical assumption test, t-test, F test, and coefficient of determination. Based on the simultaneous test, it was found that the variables Current Ratio and Debt to Assets Ratio had a significant effect on Return On Assets in the hotel, restaurant, and tourism sub-sector companies listed on the IDX.
The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.
Tujuan dari penelitian ini adalah untuk menganalisis dan mendeskripsikan: (1) supervisi akademik kepala sekolah, (2) kompetensi pedagogik guru, (3) kinerja guru, (4) pengaruh supervisi akademik kepala sekolah terhadap kinerja guru, (5) pengaruh kompetensi pedagogik guru terhadap kinerja guru, dan (6) pengaruh supervisi akademik kepala sekolah dan kompetensi pedagogik guru secara bersama-sama terhadap kinerja guru. Penelitian ini menggunakan metode kuantitatif deskriptif berbentuk survey dan dilaksanakan di enam MTs Negeri Kota Jambi yaitu; MTsN 1, MTsN 2, MTsN 3, MTsN 4, MTsN 5, dan MTsN 6 Kota Jambi. Hasil penelitian ini menunjukkan bahwa: (1) secara umum kinerja guru berada pada kategori sangat baik dengan persentase 89,28%, (2) supervisi akademik kepala sekolah berada pada kategori sangat baik dengan persentase 84,19%, (3) kompetensi pedagogik guru berada pada kategori sangat baik dengan persentase 85,57%.
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