Company value can be increased by minimizing the cost of equity capital. The cost of equity capital is the rate of return required by investors in accordance with company condition. The purpose of this study was to analyze the influence of earning management and asymmetry information on the cost of equity capital with disclosure level as the moderating variable by presenting Company Size, Market Capitalization, Leverage, and Profitability as the control variables. The population of the study was 148 manufacturing companies listed on the Indonesia Stock Exchange with the total unit of analysis was 330. Then, hypotheses were analyzed with software Eviews 9. The results of the study showed that earning management, asymmetry information, company size, profitability, and disclosure level had significant influences on the cost of equity capital for both large and small companies. Then, it also showed that disclosure level was able to moderate the influence of earning management on the cost of equity capital, but it was not able to moderate the influence of asymmetry information on the cost of equity capital both large and small companies. It was interesting because the coefficients of influence were different based on the company size. On small companies, the influence of disclosure level on asymmetry information was negative. How to Cite: Kiswanto, & Fitriani, N. (2019). The influence of earnings management and asymmetry information on the cost of equity capital moderated by disclosure level.
Artikel ini bertujuan untuk mengetahui pengaruh penerapan teknik dispute cognitive terhadap peningkatan resiliensi. Sampel dalam penelitian ini adalah mahasiswa jurusan Psikologi 2014 sebanyak satu orang yang berinisial FDP. Pengambilan sampel menggunakan teknik purposive sampling yaitu responden diambil dengan pertimbangan dan tujuan tertentu yaitu memiliki resiliensi rendah Penelitian menggunakan pendekatan kuantitatif dengan metode yang digunakan adalah Single Subject Research dengan menggunakan desain A-B, dimana A adalah kondisi baseline yang belum diberikan intervensi, dan B kondisi intervensi dengan teknik dispute cognitive yang diberikan kepada mahasiswa yang memiliki resiliensi rendah. Instrumen penelitian yang digunakan adalah Skala Resiliensi. Hasil penelitian menunjukkan intervensi pendekatan Rational Emotive Behavioral Therapy (REBT) dengan menggunakan teknik Dispute Cognitive dapat meningkatkan resiliensi. Terbukti dari skor resiliensi FDP mengalami peningkatan setelah diberikan intervensi sebesar 201 dalam kategori sedang dibandingkan sebelum adanya intervensi dengan skor 170 dalam kategori rendah.
Kanker serviks dapat dicegah dengan melakukan deteksi dini, salah satunya dengan pemeriksaan IVA. Namun cakupan pemeriksaan IVA di Puskesmas Taman Bacaan masih sangat rendah yaitu 1,74%. Tujuan penelitian ini yaitu untuk mengetahui hubungan tingkat pendidikan, akses informasi, dan dukungan kader dengan perilaku pemeriksaan IVA. Penelitian ini menggunakan metode survey analitik dengan pendekatan cross sectional. Subjek penelitian adalah wanita usia subur yang sudah menikah yaitu sebanyak50 responden. Pengambilan sampel dilakukan dengan cara non random sampling dengan teknik accidental sampling. Instrumen penelitian adalah kuesioner.Perilaku pemeriksaan IVA masih rendah (26%). Hasil analisa bivariat derajat kepercayaan (CI) 95% didapatkan hubungan yang signifikan antara tingkat pendidikan (p value= 0,023), akses informasi (pvalue = 0,000), dan dukungan kader (p value= 0,000) dengan perilaku pemeriksaan IVA. Faktor yang paling berpengaruh terhadap perilaku pemeriksaan IVA adalah dukungan kader dengan nilai OR yaitu 57,600. Artinya Wanita Usia Subur (WUS) yang mendapat dukungan kader mempunyai resiko 57,600 kali untuk melakukan pemeriksaan IVA. Terdapat hubungan antara tingkat pendidikan, akses informasi dan dukungan kader dengan perilaku pemeriksaan Inspeksi Visual Asam Asetat (IVA) pada Wanita Usia Subur (WUS) di Puskesmas Taman Bacaan tahun 2021. Disarankan kepada tenaga kesehatan untuk rutin melakukan penyuluhan dan pelatihan kepada kader tentang pemeriksaan IVA.
XYZ is a university with the best reputation in Indonesia which has 12 companies engaged in consulting services (construction and non-construction)). The proportion of ownership in this business varies from 20% to 99.99%. This business has several companies that are inefficient and unhealthy because operating costs are greater than revenue. In addition, in 2019, this consulting company experienced a decrease in revenue by 7.11% while the cost of goods sold increased by 7.45%. This study aims to select which companies have good and healthy performance, create new and effective business strategies for the best performing companies, and develop sustainable business and new competitive advantages. This research methodology is qualitative using secondary data in the form of annual financial reports from 12 companies for 2015-2019, websites and other information media. External analysis in this study using macroeconomics, PEST, Porter's Five Forces, and Benchmark Analysis. While the internal analysis uses Financial Ratio Analysis and Altman-Z Score. The tools used to obtain business solutions and strategies from the XYZ consulting firm case are Business Level Formulations, Business Level Strategies, Functional Strategies, and Implementation Strategies. One of the strategies that the author applies in this case is by implementing an acquisition strategy After analyzing and calculating using the Financial Ratio and Altman-Z Score of 12 companies, the result shows that there are only 7 companies that have good and healthy performance so that they are included in the "safe zone" category with a discriminant zone Z> 2.99. The acquisition strategy was created by combining these companies. The first step is to evaluate each company, then calculate the acquisition to find out the synergy value of the acquisition to compare the value when the acquisition was made and what was not. The calculation results show that the company's FCFF accumulation after the next 10 years on 2030, In the event of an acquisition is IDR 124,131,871,981.11. Meanwhile, if there is no acquisition is IDR 117,285,044,723.00. So that we know there have added value of the synergy IDR 6,846,827,258.11.
Nurses are one of the quality improvement factors in hospitals and are the professions that interact the most with patients in explaining and supporting patient problems, explaining nursing diagnoses, explaining interventions to be carried out and providing protection for patient rights. To analyze the factors that influence the performance of inpatient nurses at RSU dr. G.L Tobing in Tanjung Morawa in 2021. The research design used was Cross Sectional with quantitative research with an Explanatory Research approach. The sample of this research is 74 inpatient nurses using total random sampling technique. Analysis of the data used is univariate, bivariate and multivariate analysis with logistic regression test. Based on the results of the logistic test, the value of the cross tabulation between the ability and the performance of nurses with good ability was 27 people and poor ability 47 people and P value = 0.001, the cross tabulation value between compensation and nurse performance, compensation according to 24 people and compensation not appropriate 50 people P = 0.001 while the tabulation value of the work environment with nurse performance, good environment = 47 people and not good 27 people with P = 0.001. There is an effect of ability, work environment and compensation on the performance of inpatient nurses at the General Hospital dr. GL Tobing. It is hoped that the management can maintain the performance of nurses by promoting related trainings and for nurses it is hoped that they will take the initiative in increasing competence by finding sources of information related to the world of nursing.
Political figures are public figures known by the public, in communicating a political figure utilizing language as a means to an end. One of the uses of language in political communication is the style of language used which aims to gain sympathy, showing empathy, stealing attention, and to get support. The purpose of this study is to describe the use of the language style of national political figure Surya Paloh. The data in this study are in the form of speeches of two national political leaders Surya Paloh. The method used in this research is descriptive qualitative. Technical analysis of research data is data identification, data classification, data interpretation and conclusion drawing. The results of this study were reviewed from Keraf's Gorys language theory, showing that there were 5 forms of language style based on sentence structure, namely: 1) climax of 12 data, 2) Anticlimax of 7 data, 3) parallelism of 25 data, 4) antithesis of 5 data , 5) repetition of 30 data. These results indicate the use of the Surya Paloh language style based on whether or not the meaning found in this study is dominated by the repetitive language style while the antithesis style is rarely used. This repetition style is a good form to accentuate words or groups of words.
Penelitian ini membahas pandangan retorika terhadap bahasa. Aspek kebahasan yang dibahas dalam penelitian ini adalah kosakata baku dan tidak baku. Penelitian ini bertujuan mendeskripsikan penggunaan kosakata baku dan tidak baku dalam pidato ketua umum partai nasdem Surta Paloh. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deksriptif. Data dalam penelitian ini berupa tuturan dalam pidato Surya Paloh yang secara rinci meliputi kosakata bakun dan tidak baku. Sumber data dalam penelitian ini adalah tuturan lisan pidato Surya Paloh. Penelitian ini mengandalkan peneliti sebagai instrumen utamanya. Hasil penelitian ini menunjukkan bahwa Surya Paloh lebih banyak menggunakan kosaka baku dibandingkan kosakata tidak baku. Hal ini menunjukan bahwa Surya paloh sangat memperhatikan pemakaian bahasa dalam pidato yang disampaikan, walaupun pidato yang disampaikan terkesan cepat dan menggebu-gebu tetapi Surya Paloh sangat memperhatikan sekali bagaimana penyampain formalitas pidato resmi.
Tokoh politik merupakan publik figur yang dikenal oleh masyarakat, dalam berkomunikasi seorang tokoh politik memanfaatkan bahasa sebagai sarana mencapai tujuan. Pemanfaatan bahasa dalam komunikasi politik salah satunya adalah gaya bahasa yang digunakan untuk mendapatkan simpati, menunjukkan empati, mencuri perhatian, serta untuk mendapatkan dukungan. Tujuan penelitian ini adalah mendeskripsikan penggunaan gaya bahasa tokoh politik nasional Surya Paloh. Data dalam penelitian ini berupa tuturan tiga pidato tokoh politik nasional Surya Paloh. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknis analisis data penelitian adalah identifikasi data, klasifikasi data, inteprestasi data dan penarikan kesimpulan. Hasil penelitian ini ditinjau dari teori gaya bahasa gorys Keraf berdasarkan langsung tidaknya makna yang digunakan tokoh politik nasional Surya Paloh dalam penelitian ini didominasi oleh gaya bahasa retoris sedangkan gaya bahasa kiasan jarang digunakan. Dari 119 data, ditemukan gaya bahasa retoris 77 data (64,7%) dan gaya bahasa kiasan 42 data (35,3%). Gaya bahasa retoris banyak digunakan Surya Paloh untuk menegaskan isi pidato melalui pertanyaan yang sebenarnya tidak perlu dijawab karena maksud dari Surya Paloh sudah terkandung dalam pertanyaan tersebut dengan demikian pidato yang disampaikan lebih menarik dan tidak monoton.
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