Penelitian ini adalah penelitian tentang pengaruh free cash flow dan kepemilikan institusional terhadap kebijakan dividen dengan profitabilitas sebagai variabel moderating. Free cash flow dan kepemilikan institusional merupakan variabel independen dalam penelitian ini. Kebijakan dividen merupakan variabel dependen.Profitabilitas merupakan variabel moderating. Metode pengumpulan sampel dengan menggunakan purposive sampling. Data yang digunakan adalah data laporan tahunan annual report selama tahun 2013-2015. Teknik analisis data adalah regresi berganda dan Moderate Regression Analysis (MRA) dengan menggunakan software Statistical Product and Service Solutions (SPSS).Hasil penelitian ini. (1) Secara parsial free cash flow tidak berpengaruh signifikan terhadap kebijakan dividen. (2) Secara parsial kepemilikan institusional tidak berpengaruh signifikan terhadap kebijakan dividen. (3) Free cash flow dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen. (4) Profitabilitas mampu memoderasi secara signifikan pengaruh free cash flow terhadap kebijakan dividen. (5) Profitabilitas tidak mampu memoderasi secara signifikan pengaruh kepemilikan institusional terhadap kebijakan dividen.
Tax compliance is an issue that needs to be resolved by the government to ensure an increase in revenue, so it must develop taxpayer attitudes and awareness towards tax compliance. The purpose of the study was to obtain empirical evidence of the effect of tax knowledge, tax sanctions, and the ability to pay taxes on tax compliance mediated by awareness of paying taxes. The research design uses explanatory causality with the type of hypothesis testing, surveys for data collection, and the data source is primary. The research population is all individual taxpayers (WPOP) who have a Taxpayer Identification Number (NPWP) at the West Jakarta DJP Regional Office in DKI Jakarta Province. The sampling technique is accidental sampling. The research sample is 130 taxpayers (WPOP). The unit of analysis is individual. The time horizon is a cross-section--data analysis using path analysis. The results showed that knowledge of taxation, tax sanctions, and ability to pay taxes partially affected the awareness of paying taxes; knowledge of taxation, tax sanctions, and ability to pay taxes partially affects tax compliance. The research findings show that during the COVID-19 pandemic, taxpayers are pretty aware of paying taxes to comply with tax law regulations according to their abilities by functioning as a mediator to improve tax compliance.
The COVID-19 pandemic has created turbulence in the healthcare industry, resulting in a decline in financial performance, planning, control, and systems. This has caused managers to perform specific actions related to budgeting for their benefit, resulting in budgetary slack and affecting hospital performance, which is influenced by environmental factors and organizational conditions. Therefore, this research aimed to obtain empirical evidence of the mediating role of management control systems and budgetary slack on the effect of environmental uncertainty on hospital performance. The method used was an explanatory causality approach, a primary data source, a survey data collection technique, and a research sample consisting of hospital managers. The simple random sampling technique was employed, using an individual unit of analysis, a cross-sectional time horizon, and path analysis to evaluate the data. Subsequently, the results showed that environmental uncertainty positively affects management system control and budgetary slack. The research also revealed the positive influence of management system control on budgetary slack and hospital performance and fiscal margin on hospital performance. Furthermore, the control process and budgetary slack as mediating actions indicated that budgeting is pessimistic for goal congruence, making hospital performance efficient but ineffective. Received: 25 October 2021 / Accepted: 19 January 2022 / Published: 5 March 2022
The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
Pondok modern Ar-Rifaie’ 2 adalah lembaga pendidikan yang bersistem pembelajaran klasik dimana santri di pondok tersebut masih lemah sekali dalam motivasi dan keterampilan membaca bahasa Arab merasa kesulitan karena banyaknya guru yang tidak memperhatikan pembelajaran keterampilan membaca ini, serta tidak adanya pemanfaatan media dan strategi yang relevan dalam pembelajaran keterampilan membaca. Berdasarkan hal itu, peneliti mengembangkan media pembelajaran gambar berbahasa Arab dengan pendekatan strategi mencari pasangan untuk mewujudkan minat dan keaktifan siswa serta meningkatkan keterampilan membaca bahasa Arab siswa. Model penelitian ini menggunakan desain research and development. Hasil analisis diperoleh dari pre test dan post test. Peneliti menggunakan SPSS melalui kelas kontrol dalam menganalisa data-data yang didapat peneliti sebelumnya, dimana hasil yang didapatkan oleh peneliti menunjukkan bahwa hasil analisis ini signifikan.
Introduction: Recurrent aphthous stomatitis (RAS) is recurrent oral ulcers. RAS pain make patient difficult to speak, eat, swallow, and lowered patient's quality of life. Binahong leaves is a traditional medicine that has anti-inflammatory, antibacterial, covering agents and antioxidants effect that can be used to cure RAS. The purpose of this study was to determine the effect of binahong leaves extract gel for minor RAS healing. Materials and Methods: This study was an experimental study with pretest-posttest control group design which involved 20 RAS patients visiting USU Dental Hospital. Data collected by initial examination then controlled every day for the next three days. Pain scale is measured with visual analog scale. Erythematous halo is measured by the presence or absence of erythema. Ulcer size is measured by measuring the largest diameter of ulcer. Patient was asked to apply the extract thinly with cotton bud. Analysis of the data used Friedman Test and Cochran Test to determine the difference before and after treatment. Results: The result showed significant reduction in pain scale p = 0.001 (p<0.05), erythema halo p = 0.001 (p<0.05), and ulcer size p = 0.001 (p<0.05). There is a reduction in pain scale, erythema halo, and ulcer size at the time of initial examination to first, second and third control. Conclusion(s): The use of 5% binahong leaves extract gel was effective to reduce pain, erythema halo, and ulcer size of minor RAS.
Penelitian ini dilakukan untuk memberikan bukti empiris tentang profesionalisme auditor dengan tingkat materialistik dalam pemeriksaan laporan keuangan. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan kepada seluruh Kantor Akuntan Publik di wilayah kota malang, metode analisis yang digunakan adalah dengan menggunakan uji t (parsial) dan uji F (simultan). Hasil pengujian hipotesis menunjukkan adanya pengaruh yang signifikan antara tingkat profesionalisme yang terdiri dari dimensi dedikasi terhadap profesi, dimensi kemandirian, dimensi kepercayaan terhadap regulasi profesi, dan hubungan antar rekan kerja terhadap tingkat materialistik. Hal ini menunjukkan bahwa seorang auditor yang memiliki dedikasi yang tinggi terhadap profesi dan pekerjaannya akan selalu menggunakan segala kemampuan dan independensinya dalam melaksanakan proses auditnya, dan seorang auditor yang memiliki hubungan ikatan yang luas akan dapat menilai dengan lebih baik tingkat materialistik. Sedangkan kewajiban sosial tidak berpengaruh signifikan terhadap materialistik pemeriksaan laporan keuangan.
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