PENGARUH LEVERAGE, PERGANTIAN CEO DAN MOTIVASI PAJAK TERHADAP MANAJEMEN LABA

2011 ◽  
Vol 7 (1) ◽  
pp. 19
Author(s):  
Chandra Yuliana
Keyword(s):  
Logistic Regression ◽  
Statistical Analysis ◽  
Earnings Management ◽  
Significant Influence ◽  
Logistic Model ◽  
Discretionary Accruals ◽  
Manufacturing Firms ◽  
Analysis Method ◽  
Statistical Analysis Method ◽  
Binary Logistic Model

The purpose of this research is to test empirically the influence of leverage, turnover of CEO and tax motivation to earnings management, based on its discretionary accruals value. The sample of this research is listed manufacturing firms for the period 2004-2008 with 5 different subsectors. Statistical analysis method used in this research is logistic regression with binary logistic model. The result shows leverage does not have significant influence to earnings management while the turnovers of CEO and tax motivation have significant influence to earnings management.Keywords: Earnings Management, Leverage, CEO, Tax

scholarly journals Analisis Pengaruh Manajemen Laba Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

2019 ◽  
Vol 3 (6) ◽  
pp. 01
Author(s):  
Theresia Shirley Tanadi Dan Indra Widjaja
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Discretionary Accruals ◽  
Manufacturing Firms ◽  
Analysis Method ◽  
Book Value ◽  
Basic Industry ◽  
Good Corporate Governance

The main objective of this research is to collect the empirical evidence of the influence of earnings management to the Firms’ value, with good corporate governance as the moderating variable, for Manufacturing Firms that are registered to the Indonesian Stock Exchange as of 2015 – 2017. Manufacturing Firms as the research subject, with Consumer Goods Industry and Basic Industry & Chemical sector. The research variables are (1) profit management, with proxy discretionary accruals modified jones; (2) Firm’s value, with proxy price to book value; and (3) good corporate governance, with proxy independent commissioner proportion and audit committee. This research used simple and moderated regression analysis method. The result indicates that earnings management has an impact on the Firms’ value and audit committee moderates the influence of earnings management to Firms’ value, whereas independent commissioner does not.

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP TINDAKAN PERATAAN LABA YANG DILAKUKAN OLEH PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

2009 ◽  
Author(s):  
Sri Daryanti Zen
Keyword(s):  
Statistical Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Method ◽  
Statistical Analysis Method ◽  
Operating Leverage

Income smoothing is an attempt on the part of the firm’s management to reduce abnormal variations in earning to extent allowed under sound accounting and management principles. Purpose of this research is to give empirically evidence the influence of company’s size, company’s age, profitability,  and operating leverage to income smoothing in banking company  which was listed in Indonesian Stock Exchange at 2004 until 2007. .Statistical analysis method used is multiple regression. This research shows that company’s size, company’s age, and profitability didn’t have significant influence to income smoothing.But operating leverage have significant influence to income smoothing.

scholarly journals Financial Performance of Non-oil Manufacturing Companies Listed on the Libyan Stock Market (LSM): Mixed Methods Study

2019 ◽  
Vol 9 (4) ◽  
pp. 77
Author(s):  
Khalifa Mohamed Khalifa Omar
Keyword(s):  
Statistical Analysis ◽  
Stock Market ◽  
Financial Performance ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Affecting Factors ◽  
Structured Interviews ◽  
Turnover Ratio ◽  
Statistical Effect ◽  
Statistical Analysis Method

The major objective of this study is to assess the financial performance and identify the affecting factors in this performance of non-oil manufacturing companies from 1999 to 2008. The study sample consisted of all non-oil manufacturing companies' enlisted at Libyan stock market which count (8). The data collected was analyzed by using statistical analysis method such as descriptive statistics, correlation test, Multiple- regression, as well as semi-structured interviews method. The results regarding to the statistical analysis method (net working capital, inventory turnover ratio, selling and general administrative expenses ratio, and company size and company age), have a positive statistical effect on the financial performance(ROA), while the variables of (current ratio, quick ratio and account receivable turnover ratio), have a negative statistical effect on the financial performance (ROA). The results regarding to semi-structured interviews method, reveal that the respondents in the interviews were confirmed that the selected factors have a significant effect on financial performance (ROA). The researcher recommended that the selected companies must consider the listed decision on the Libyan stock market; even when their financial performance is good.

scholarly journals Variability of Prognostic Results Based on Biological Parameters in Sickle Cell Disease Cohort Studies in Children: What Should Clinicians Know?

Children ◽  
2021 ◽  
Vol 8 (2) ◽  
pp. 143
Author(s):  
Julie Sommet ◽  
Enora Le Roux ◽  
Bérengère Koehl ◽  
Zinedine Haouari ◽  
Damir Mohamed ◽  
...  
Keyword(s):  
Statistical Analysis ◽  
Sickle Cell Disease ◽  
Cohort Studies ◽  
Statistical Methods ◽  
Sickle Cell ◽  
Biological Parameters ◽  
Analysis Method ◽  
Cell Disease ◽  
Statistical Analysis Method

Background: Many pediatric studies describe the association between biological parameters (BP) and severity of sickle cell disease (SCD) using different methods to collect or to analyze BP. This article assesses the methods used for collection and subsequent statistical analysis of BP, and how these impact prognostic results in SCD children cohort studies. Methods: Firstly, we identified the collection and statistical methods used in published SCD cohort studies. Secondly, these methods were applied to our cohort of 375 SCD children, to evaluate the association of BP with cerebral vasculopathy (CV). Results: In 16 cohort studies, BP were collected either once or several times during follow-up. The identified methods in the statistical analysis were: (1) one baseline value per patient (2) last known value; (3) mean of all values; (4) modelling of all values in a two-stage approach. Applying these four different statistical methods to our cohort, the results and interpretation of the association between BP and CV were different depending on the method used. Conclusion: The BP prognostic value depends on the chosen statistical analysis method. Appropriate statistical analyses of prognostic factors in cohort studies should be considered and should enable valuable and reproducible conclusions.

scholarly journals The role of scientific research in achieving economic development Applied to White Nile state- Sudan (2015- 2018): دور البحث العلمي في تحقيق التنمية الاقتصادية دراسة ميدانية في ولاية النيل الأبيض – السودان (للفترة من 2015م - 2018م)

2020 ◽  
Vol 4 (7) ◽  
Author(s):  
Mahdi Abdalla Mohamed, Musa Abdalla Mohamed
Keyword(s):  
Economic Development ◽  
Statistical Analysis ◽  
Scientific Research ◽  
Analysis Method ◽  
Important Target ◽  
Statistical Analysis Method ◽  
White Nile ◽  
Descriptive Method

The study is focusing on the factors which are leading to know the weakness link between the scientific research and economic development in the White Nile state. The important target of the study is to determinate the role of scientific research in the economic development. The study dependence on the statistical analysis method, historical and descriptive method. It aims to collect information related to the problem. The most important result of the study that state has significant savings in production. The most important recommendations of the study the necessity of using scientific research to achieve economic development.

Test Reliability of Impurity Parameters of Uster AFIS

2011 ◽  
Vol 331 ◽  
pp. 516-527
Author(s):  
Peng Zi Sun ◽  
Ji Peng Cao
Keyword(s):  
Statistical Analysis ◽  
Test Reliability ◽  
Test Time ◽  
Test Results ◽  
Analysis Method ◽  
Sample Weight ◽  
Reliable Test ◽  
Sampling Process ◽  
Statistical Analysis Method ◽  
Card Sliver

This paper presents test reliablity of Uster AFIS for impurity test by calculating the Reliable Test Time (hereinafter referred to as RTT) and CV% of test results. The CV% value of test results of impurity-related parameters in card sliver obtained in 8 experiments totally with 313 different plans were calculated. By statistical analysis method, the reliable test time of AFIS for some impurity-related parameters was estimated. It is concluded that the impurity result obtained by 10-time tests with AFIS was inaccurate. The reasons for this are that the sample weight is too small, the impurity is unevenly distributed and the impurity in card sliver may have some loss in the manually-sampling process.

Statistical Analysis Method for Literature Information

Informetrics ◽  
2017 ◽  
pp. 185-206
Author(s):  
Junping Qiu ◽  
Rongying Zhao ◽  
Siluo Yang ◽  
Ke Dong
Keyword(s):  
Statistical Analysis ◽  
Analysis Method ◽  
Literature Information ◽  
Statistical Analysis Method
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