The main purpose of the company is to increase the value of the company. With the achievement of high corporate value, the prosperity for shareholders can increase. Factors that can affect the value of the company is the ownership structure of the company.
This study aims to determine the effect of institutional ownership and managerial ownership of corporate value. The value of the company in this study is proportional to the value of Tobin's Q. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The method of analysis in this study using multiple linear regression.
The results of this study indicate that institutional ownership positively affects the value of the company while managerial ownership does not affect the value of the company.
Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test.
Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.
Segmentasi bertujuan untuk membagi citra ke dalam sejumlah bagian atau objek, objek pada penelitian ini berupa telur ayam yang bertujuan untuk memperoleh garis tepi dari citra telur dan dapat mengidentifikasi bercak kotor pada telur. Untuk mendapatkan tujuan dari penelitian ini, maka metode yang digunakan adalah dengan segmentasi berdasarkan perbedaan ruang warna, yaitu ruang warna RGB dan HSV, serta segmentasi dengan menggunakan metode otsu. Hasil yang diperoleh dari 20 sampel telur yang digunakan menunjukkan hasil segmentasi dengan ruang warna RGB dalam mendeteksi garis tepi citra pada telur lebih baik dibandingkan dengan ruang warna HSV ,ini terlihat dari pengujian secara visual dimana ruang warna RGB memberikan hasil yang lebih sempurna dalam memisahkan telur dengan objek yang lainnya. Sedangkan dalam pengujian kualitas citra hasil dari segementasi dengan pengujian MSE dan PSNR, ruang warna HSV memberikan hasil yang lebih baik dengan RGB . Penelitian ini diharapkan dapat memberikan kontribusi penggunaan metode ruang warna agar dapat diterapkan pada segmentasi citra. Kata Kunci : Otsu, RGB, HSV, Segmentasi
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.