bluuebunny/crossref_metadata_2025 huggingface dataset:
Insights into Non-Alcoholic Fatty Liver Disease and Non-Alcoholic Steatohepatitis
Authors: Scarlat Gabriel , Dona Bassil , Cârstea Mihai , Stoian Marilena
Published: April 2022

Non-alcoholic fatty liver disease (NAFLD) constitutes a common pathological condition of the liver, the prevalence of which is currently increasing in western countries. NAFLD is frequently diagnosed in males and its incidence is higher in individuals with type 2 diabetes mellitus and obesity. Hence, the disease is considered to be the hepatic manifestation of the metabolic syndrome. A multitude of interconnected risk factors have been described over the years – genetic, hormonal and nutritional, which play important roles in the development of NAFLD. Insulin resistance is considered to be the central pathophysiological condition that promotes the disease in diabetic patients, whereas dyslipidemia and cardiovascular comorbidities (arterial hypertension, ischaemic heart disease) are frequently associated conditions. Although there are currently numerous pathophysiological mechanisms involved in NAFLD that are still unknown or poorly understood, there has been some advancements concerning the pathogenesis of the disease and its progression towards its severe form, known as non-alcoholic steatohepatitis (NASH). In the absence of a clear diagnosis and carefully controlled treatment, NAFLD/NASH may evolve towards liver cirrhosis, liver failure or hepatocellular carcinoma. However, the disease may also generate systemic effects, including the development of chronic kidney disease (CKD). The diagnosis of NAFLD/NASH is based both on its clinical manifestations, revealed by a carefully conducted patient history and physical examination of the patient, and on other investigations; histopathological findings upon liver biopsy, liver ultrasonography and the use of transient elastography (or FibroScan) are some of the most important investigations in NAFLD/NASH. The understanding of the most important risk factors and pathogenic mechanisms of the disease is fundamental for the elaboration of the most efficient treatment, to prevent chronic liver disease or the development of hepatocellular carcinoma.
Obesity-Related Hypertension
Authors: Dobrescu Mariana , Păun Diana , Buculei Sorina , Ghimigean Adina , Poiană Cătălina
Published: April 2022

Obesity is a globally expanding disorder and is the result of the interaction of genetic and environmental factors with the participation of social, behavioural, cultural, physiological, metabolic, and genetic influences. Obesity has profoundly negative effects on the health of the population and induces associated comorbidities such as hypertension, hyperlipidaemia, hyperinsulinemia / insulin resistance. There is ample evidence that obesity causes hypertension, cardiovascular disease, type 2 diabetes, cancer and chronic kidney disease, and the association of obesity with hypertension and other cardiovascular risk factors significantly increases the risk of cardiovascular events.
Vaccination and Covid 19 Infections
Authors: Mihălţan Florin , Constantin Ancuţa
Published: April 2022

In a world plagued by the same multifaceted Covid 19, pros-cons discussions about vaccines, their effectiveness, side effects, fears, and their inclusion in therapeutic strategies have taken on innumerable colors. In this article we will look at the impact of vaccines from the booster regimens to the effects of the booster, all this being seen through the light of the latest research conducted this year.
Prolonged Febrile Syndrome in a Patient with Inflammatory Bowel Disease
Authors: Grigore Monica , Iordache Mihaela , Bănică Cristian , Ioniţă-Radu Florentina , Jinga Mariana , Bucurică Săndica
Published: April 2022

Patients with inflammatory bowel disease (with or without immunosuppressive treatment) have a fragile immune status that predisposes to opportunistic infections. Cytomegalovirus (CMV) is an opportunistic pathogen that determines a large variety of clinical syndromes especially in immunocompromised patients. In inflammatory bowel disease (IBD) patients, his role has long been debated and it is thought that it can complicate the course of the disease. The most frequent clinical manifestation in inflammatory bowel disease patients is represented by CMV colitis, however other clinical manifestations can be met and must also be considered.

We present the case of a young male patient with ulcerative colitis that came to our attention for prolonged febrile syndrome and IBD flare, that was finally confirmed to have CMV disease.
Renal Involvement in Sjogren S Syndrome
Authors: Stoian Marilena
Published: April 2022

Background. Primary Sjogren’s syndrome (pSS) is a chronic progressive autoimmune disorder characterized by lymphocytic infiltration of the exocrine glands, which affects the salivary and lacrimal glands, presenting dryness of the mouth and eyes. Renal involvement is easily ignored by the physicians because the clinical symptoms are often insidious. The most common renal disease in pSS is tubulointerstitial nephritis, responsible for renal tubular acidosis in 20%.

Case report. A 36-year-old woman with polyuria and polydipsia for 10 years ago was admitted to the hospital because asymptomatic hypokalemia, kidney stones, and rashes. This woman presented nephrogenic diabetes insipidus and chronic metabolic acidosis for one year, conditions treated with amiloride and sodium bicarbonate. Anti-Sjögren’s antibody A and B were checked and were both found to be positive. At presentation, she had elevated serum osmolality of 301, with a very low urine osmolality of 61, and serum sodium of 143. A metabolic acidosis with hypokalemia and elevated urine pH are consistent with distal renal tubular acidosis (RTA). A kidney biopsy was obtained, which revealed tubular interstitial fibrosis with infiltration of lymphocytes and plasmacytes who extended into intact cortical parenchyma and was consistent with active chronic interstitial nephritis.

Conclusions. Our presenting patient presented renal manifestations of pSS, including diabetes insipidus, renal tubular acidosis type I, tubulointerstitial nephritis, and nephrolithiasis. None of these findings are common presentations of pSS. The presence of all of these symptoms in one individual makes this patient an atypical way to diagnose a primary Sjogren’s syndrome.
The influence of brand experience on brand equity: the mediating role of brand love in a retail fashion brand
Authors: Ferreira Pedro , Faria Sílvia , Gabriel Carla
Published: April 2022

Based on a retail fashion brand, this article investigates how brand experience affects brand equity when it is mediated by brand love. Actual consumers are well-informed, demanding, and prefer brands that can surprise them over time. As such, offering emotional signals, meaning development, and strategic planning are critical to success when it comes to building strong and enduring relationships with customers. Based on 560 responses to a survey conducted in-store, this study tests the influence of brand experience on overall brand equity, through brand love, using a model of structural equations. The findings imply that brand experience dimensions play a different role in eliciting emotional reactions, such as brand love, which helps to reinforce brand equity. Research on the paths to consumer-based brand equity in the retail environment is still scarce. Exploring this pathway using the customer-brand relationship theory and integrating brand experience and brand love has fascinating potential, but it is still unexplored. Finally, another strength of this research is the test of brand experience dimensions (sensory, intellectual, affective, and behavioral), thus offering more operational insights for theory and practice. The results are based on the study of one brand in one specific country, which limits generalizations. Managers should pay special attention to the emotional impulses provided by a brand to its customers. Building on these triggers via experiences strengthens strong emotional reactions like brand love, which contributes to brand equity.
The Orbán regime as the ‘perfect autocracy’: The emergence of the ‘zombie democracy’ in Hungary
Authors: Ágh Attila
Published: April 2022

All ECE countries have covered the same historical trajectory of ‘the third-generation autocracy’, but Hungary has been reaching its ‘perfection’, since the two-thirds, constitutional supermajority in the Hungarian case has allowed for the Orbán regime to complete this ‘reverse wave’ in all fields of society and turning it into a zombie democracy. The conceptual frame of this paper is that the decline of democracy and the turn to autocratisation can be presented in ECE in the three big stages of the Easy Dream, Chaotic Democracy and Neoliberal Autocracy in the three corresponding decades. The paper concentrates on the third stage in its three shorter periods taking 3–4 years as the De­Democratisation, Autocratisation and De­Europeanisation. The Hungarian case has been presented in this paper in a comparative ECE view as its worst-case scenario that also sheds light on the parallel developments in the fellow ECE countries.
Serious about Integration or Political Posturing? Political Elites and their Impact on Half-hearted Europeanisation in Bosnia and Herzegovina
Authors: Burianová Romana , Hloušek Vít
Published: April 2022

This paper deals with the sluggish Europeanisation efforts of the current political elites of Bosnia and Herzegovina. A typical explanation for the lack of progress would be the complex structure of consociational democracy of the specific Bosnian confederation. The authors, however, claim that the structural obstacles could have been bypassed given the real will of political elites of all three nations to cooperate. The authors examine the role of the structure of the peculiar political system in comparison with the influence of the agency of Bosnian elites on the integration process. The empirical analysis focuses on the situation after the general elections in 2018. The authors discuss the contrast between the official declarations of consistent support for a European future with the real political performance of the various Bosnian party elites. These elites often misuse the institutional settings of the political system to block reforms. They also prefer the politics of obstruction to cement their leading positions within their constituent nations. More than a quarter century after the Dayton Peace Treaty and adoption of the Constitution, the lack of genuine intrinsic motivation to pursue Europeanisation has remained the main reason for the reluctant rapprochement of Bosnia to the European Union.
Constructing the Discourse on the Eurozone Crisis in the Czech Republic: Presidents Václav Klaus and Miloš Zeman Compared
Authors: Marek Dan , Meislová Monika Brusenbauch
Published: April 2022

The article investigates the discourse of two Czech presidents, Václav Klaus (2003–2013) and Miloš Zeman (2013–incumbent), vis­à­vis the salient issue of the Eurozone crisis. Having adopted the general orientation of the discourse historical approach to discourse analysis, and working with a corpus of data on Klaus’ and Zeman’s public utterances on the Eurozone crisis in the 2010–2018 period, the central research question that the article addresses is: How was the Eurozone crisis discursively constructed in the presidential rhetoric of Václav Klaus and Miloš Zeman? Building on the crisis literature, the article answers the question by exploring the presidential discourse within three persuasive narratives of the crisis causes, resolution and consequences.
Could a Referendum Change the Local Party System? Discussion of the Referendum’s Consequences in the Context of Cleavages
Authors: Šenkýřová Barbora , Balík Stanislav
Published: April 2022

The local policy is sometimes degraded by this opinion: in the small village, there is no policy, self-government is based on the personal character without the political context, it is mainly oriented on the technical side of the government. However, different researches confirm that despite this claim local policy contains political (and ideological) fights. These researches focus on different topics and different attitudes in cleavages or conflict study. However, only a few research types mentioned the importance of local civic activism in connection with the local policy trends. It is interesting because civic activism, values and attitudes are the main points in the cleavage topic. In this research, we will discuss the term cleavage (concept by Deegan­Krause) in the context of four Czech municipalities which have experience with civic activism – the referendum. In our research, we will focus on four municipalities, on which we will present the application of the Deegan­Krause model. Based on the application, we will discuss if civic activism in the form of a referendum could lead to changes in the local party system.
The European Union’s Transformative Power in the Countries of the Eastern Partnership
Authors: Sydoruk Tetiana , Pavliuk Viktor , Tymeichuk Iryna
Published: April 2022

The article examines the Eastern Partnership (EaP) as the initiative of the European Union (EU) through the prism of the constructivist concepts of soft power, normative power and transformative power. The research focuses on the assessment of the EU’s transformative strength in Eastern Europe and the South Caucasus, based on the analysis of declared EU policy goals and instruments and the real results of political reforms in partner countries. The results of the study show that the EaP has little transformative impact and needs further revision. The analysis of empirical indicators in the field of political transformation of the EaP countries shows that since its inception, as well as after the signing of Association Agreements with three countries and the renewal of the European Neighborhood Policy in 2015, no radical changes have been made, and the EU’s influence on the course of reforms has been insignificant. Institutional and geopolitical constraints and challenges that complicate the EU’s ability to influence its eastern neighbours are addressed. The article analyses prospects for strengthening the effectiveness of the EaP in the context of its latest update after 2020.
How to follow and Study Through the Sites and Situations of Expert Knowledge Diffusion in International Politics: Research Challenges and Methodological Responses
Authors: Waisová Šárka
Published: April 2022

The central aim of this article is to consider tools and methods for studying expert knowledge (EK) diffusion in international politics. What we need are methodological devices to enable research of the object in motion and to study small or multiple sites, and even global scales in time, as well as the object of inquiry at different levels of analysis. Based on the marriage of network analysis and mobility research this article discusses the research potential of several methodological tools: bibliometrics, QHA, SNA techniques, topology, topography and biography. I conclude that despite these methods being imperfect, they 1) make possible the bridging of traditional IR dilemmas, such as the level­of­analysis problem, the micro­macro gap, and the agent-structure debate, 2) enable to collect and evaluate a much richer class of evidence and contextualization than methods usually used in IR offer, and 3) make possible to be much more ethnographically sensitive than IR research traditionally is.
An extension of the QWERTY effect: Not just the right hand, expertise and typeability predict valence ratings of words
Authors: Buchanan Erin M. , Valentine K. D. , Wilkowsky Addie
Published: April 2022

Typing is a ubiquitous daily action for many individuals; yet, research on how these actions have changed our perception of language is limited. One such influence, deemed the QWERTY effect, is an increase in valence ratings for words typed more with the right hand on a traditional keyboard (Jasmin & Casasanto, 2012). Although this finding is intuitively appealing given both right-handed dominance and the smaller number of letters typed with the right hand, an extension and replication of the right-side advantage is warranted. The present paper re-examined the QWERTY effect expanding to other embodied cognition variables (Barsalou, 1999). First, we found that the right-side advantage is replicable to new valence stimuli. Further, when examining expertise, right-side advantage interacted with typing speed and typeability (i.e., alternating hand key presses or finger switches), portraying that both skill and procedural actions play a role in judgment of valence on words.
Assessment and Accuracy Improvement of Pyroelectric Sensors (Eco-Counter) Based on Visitors Count in National Park. The Case: Monitoring System of Tourist Traffic in Stołowe Mountains National Park, Poland
Authors: Rogowski Mateusz , Piotrowski Krzysztof
Published: April 2022

The monitoring of tourist traffic helps to manage tourism in national parks. Today park managers and researchers use many different devices and technologies that facilitate data collection. Among these often used devices is the pyroelectric sensor. Despite its high degree of usefulness, this type of sensor can miscalculate. Therefore, there is a need to assess the magnitude of errors and the circumstances in which they occur. The purpose of the study was to evaluate pyroelectric sensor counting errors in relation to different visitor flow levels and time intervals between visitors. The study was based on a field experiment and on-site observations using pyroelectric sensors, part of the Monitoring System of tourist traffic (MSTT) in Stołowe Mountains National Park in Poland. The outcome of the assessment was the errors sizes and types and calibration formula. Pyroelectric sensors more often overcount than undercount. Errors occur in larger than 6-visitor groups and time intervals between visitors shorter than 3 seconds. Finally, the analysis of the causes of errors gave the ground to generate the typology of error circumstances. The calibration formula was generated based on a field experiment and on-site observation. The average error size was reduced from ±13 % to ±6 %. The calibration formula provided in the study is simple and universal and can be applied to other data.
Pengaruh E - Tax, Pengetahuan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Pajak Orang Pribadi
Authors: Ngadiman Audrey Alexandra,
Published: April 2022

This study aims to examine and determine the effect of e-tax, tax knowledge and tax rates on individual taxpayer compliance. The sampling technique in this study is the Probability Sampling method with the Simple Random Sampling method. This research was conducted by distributing questionnaires online with a total of 100 samples and managed using the SmartPLS 3.2.9 program. The results of this study state that e-tax does not have a significant effect on individual taxpayer compliance. While, tax knowledge and tax rates have a significant positive effect on compliance with individual taxpayers.
Pengaruh Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance
Authors: Yuniarwati Alya,
Published: April 2022

The purpose of this study is to examine the analysis of the effect of institusional ownership, leverage, and firm size on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The samples used 83 companies were selected using the purposive sampling method. Data were processed and tested using E-views version 10 dan Microsoft excel 2013. The result of this research shows that institutional ownership (INST), leverage (DAR), and firm size (SIZE) simultaneously (F test) effects on tax avoidance (ETR). The T test result shows that institutional ownership (INST) and firm size (SIZE) has no significant effect on tax avoidance. On the other hand leverage (DAR) has a negative effect and significantly on tax avoidance.
Pengaruh ROA, CR, Sales Growth, Dan DPR Terhadap Harga Saham Perusahaan Manufaktur
Authors: Thio Lie Sha Ivan Octavianus,
Published: April 2022

The purpose of this study was to analyze the effect of return on asset, current ratio, sales growth and dividend payout ratio on stock price on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 96 by using purposive sampling techniques. Eviews version 10.0 is used in this study. Simultaneously return on asset, current ratio, sales growth and dividend payout ratio have a significant effect together on stock price. Partially the result of this study indicate that current ratio and sales growth have a negative and significane effect on stock price. While return on asset and dividend payout ratio hav negative ande no significant on stock price.
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Dengan Keputusan Investasi Sebagai Variabel Mediasi
Authors: Elsa Imelda Devina Himelda,
Published: April 2022

The purpose of this research is to empirically examine the influence of capital structure measured by Total Debt Ratio (TDR) toward firm performance measured by Tobin’s Q with investment decision measured by Market to Book Asset Ratio (M/BAR) as mediating variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the banking companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Based on several criteria, 42 banking companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using EViews 10 program. Sobel Test is used to test the significance of mediating effect. The results of this study indicate that capital structure has a negative and significant effect on firm performance, while investment decisions have a positive and significant effect on firm performance. Investment decisions are able to mediate the effect of capital structure on firm performance.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur
Authors: Lukman Surjadi William Christ,
Published: April 2022

The purpose of this study was to analyze the effect of leverage, intellectual capital, firm size and managerial ownership on financial performance on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples that can be found in this study were 47 companies using purposive sampling techniques. The technique for processing data uses multiple regression analysis using Eviews application version 10.0 and Microsoft Excel 2016. Simultaneously leverage, intellectual capital, firm size and managerial ownership together there is an influence on financial performance. Partially the results of this study indicate that leverage has a negative influence on financial perormance. While intellectual capital and firm size have no positive effect on financial performance. And managerial ownership has no negative effect on financial performance.
Analisis Perhitungan Pajak Penghasilan Badan Pada PT. XYZ Tahun 2017
Authors: Purnamawati Helen Widjaja Michelle Natasya,
Published: April 2022

The country's biggest source of income is currently from the taxation sector, especially Corporate Income Tax. The purpose of this research is to find out whether the calculation of Income Tax and the fiscal profit / loss statement compiled by the Company is in accordance with the applicable tax provisions in Indonesia. The method used in this research is descriptive method. The subject in this research is PT. XYZ and the object is Financial Statements during 2017. Data collection methods used are interviews, observation and literature research. The results of the research showed that there was an error in preparing the fiscal financial statements so that the Income Tax payable was not in accordance with the applicable tax provisions in Indonesia.
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Agustin Ekadjaja Lamberto Stevanio,
Published: April 2022

The purpose of this study was to analyze the effect of profitability, liquidity, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This study uses 70 manufacturing companies that have been selected through a purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial statements that end on December 31 in each period. Data processing in this study uses Eviews software version 10.0. The results showed that profitability, liquidity, and company size had a significant negative effect on firm value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan
Authors: Viriany Jessica Caren Witardjo,
Published: April 2022

The purpose of this search is to examine empirical evidence the influence of profitability, leverage, firm size, and liquidity toward firm value on manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 74 manufacturing companies. The result of this research shows that profitability has a negative significant effect on firm value. Leverage, firm size, and liquidity have no significant effect on firm value.
Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan
Authors: Liana Susanto Alvon Kertorahardjo,
Published: April 2022

The purpose of this study is to examine the effect of institutional ownership, solvability, liquidity, and firm size on financial performance. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on solvability have significantly positive, and the other variables (institutional ownership, liquidity, and firm size) are not significant to the financial performance.
Pengaruh EVA, Firm Size, DPR, Dan PBV Terhadap Harga Saham Perusahaan Manufaktur
Authors: Susanto Salim Linda Angelina,
Published: April 2022

The purpose of this study is to analyze the effect of EVA, firm size, DPR, and PBV  on share prices of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 141 companies using purposive sampling technique. The software used in processing data is Eviews 10.0. F test result show EVA, firm size, DPR, and PBV together have a significant effect on stock prices. T test results show that EVA has a negative and significant effect on stock prices. Firms size has a negative and not significant effect on stock prices, while the DPR and PBV have a positive and not significant effect on stock prices.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Sofia Prima Dewi Felicia Herawan,
Published: April 2022

This research aims to obtain empirical evidences on the influence of profitability, leverage, liquidity, and firm size toward firm value. This research uses secondary data which was tested with Eviews 11.0. The data that is used in this research coming from manufacturing companies that are listed in the Indonesia Stock Exchange during year 2016-2018, in which with purposive sampling method there are 68 companies chosen as samples. The results of this research indicate that profitability, leverage, and firm size have a significant influence on firm value, meanwhile liquidity does not have significant influence on firm value.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Manufaktur
Authors: Rousilita Suhendah Rohit,
Published: April 2022

: The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, firm size, and leverage on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. This research used 61 samples and 232 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 9.0 program. The result of this research indicate that operating cash flow has a positive and significant effect on earnings persistence while accruals, firm size, and leverage have no significant effect on earnings persistence.
Faktor-Faktor Yang Mempengaruhi Financial Performance Dengan Earnings Management Sebagai Variabel Mediasi
Authors: Henryanto Wijaya William Martin,
Published: April 2022

The purpose of this research is to examine empirical evidence the elements that influence financial performance with earnings management as mediating variable. The sample in this research was determined by purposive sampling method. The research conducted by taking 31 manufacturing companies with a family background. The result of this research shows that good corporate governance has a no significant positive effect on financial performance and significant negative effect on earnings management, earnings management has a no significant positive effect on financial performance, and earnings management can’t mediate effect of good corporate governance and corporate social responsibility on financial performance.
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Thio Lie Sha William,
Published: April 2022

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, liquidity, firm growth, and firm size on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 117 by using purposive sampling techniques. Eviews version 10.0 is used in this study. Simultaneously profitability, leverage, liquidity, firm growth, and firm size have a significant effect together on dividend policy. Partially the result of this study indicate that leverage have a positive and significant effect on dividend policy. While profitability, liquidity, firm growth, and firm size have no significant effect on dividend policy.
Pengaruh Free Cash Flow , Collateralizable Assets , Dan Kebijakan Hutang Terhadap Kebijakan Dividen
Authors: Augustpaosa Nariman Christovani Aditya Sidharta,
Published: April 2022

This study aims to examine the effect of free cash flow, collateralizable assets and debt policy on dividend policy in listed manufacturing companies in Indonesian Stock Exchange period 2016 – 2018. Sample were selected using purposive sampling method with total 45 companies. Data processing techniques using multiple linear regression methods with software Eviews 11. The results of this study indicate that free cash flow has a significant and positive effect on dividend policy, collateralizable assets has a significant and positive effect on dividen policy and debt policy has no effect on dividen policy.
Pengaruh Profitability, Liquidity, Size, Growth, Dan Capital Structure Terhadap Nilai Perusahaan
Authors: Yanti Riska,
Published: April 2022

This study discusses to analyze and analyze the effect of profitability, liquidity, company size, company growth and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The purposive method used in determining samples with several criteria was obtained by 74 samples of manufacturing companies and using linear multiple regression analysis. The results showed that profitability, liquidity, company size and company growth had no significant effect on firm value while capital structure had a positive and significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Jasa Tahun 2015-2018
Authors: Merry Susanti Kevin,
Published: April 2022

The purpose of this study was to examine the effect of leverage, firm size, total asset turnover, board size, liquidity, and firm age on firm performance in Property, Real Estate, and Building Construction sectors listed in Indonesia Stock Exchange for the period of 2015-2018. This research used 58 companies that were selected using purposive sampling method of total 232 data in four years and were analyze using data panel regression in Eviews 10 with fixed effect model to test the hypothesis. Dependent variables in this research are Return on Assets (ROA) and Return on Equity (ROE). The partial tests of total asset turnover have a positive effect on firm performance. Liquidity have a negative effect on firm performance. In contrast, leverage, firm size, board size, and firm age have no effect on firm performance.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Tony Sudirgo Daniel Sembiring Pelawi,
Published: April 2022

The purpose of this study is to examine the factors that influence capital structure. The population in this study was 140 manufacturing companies and after sample selection using a purposive sampling technique, 44 companies met the criteria. The dependent variable in this study is the capital structure and independent variables consisting of profitability, liquidity, sales growth, and company size. The results of this study indicate that the profitability, liquidity, sales growth, and company size variables together affect the capital structure, and partially profitability has a positive but not significant effect on the capital structure, liquidity has a negative but not significant effect on the capital structure, growth sales have a positive but not significant effect on capital structure, and company size has a positive and significant effect on capital structure.
Pengaruh Struktur Modal, Modal Intelektual Dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Lukman Surjadi Riviera Riadi,
Published: April 2022

This thesis is examined with the aim to determine the effect of capital structure, intellectual capital and profitability on firm value. Based on purposive sampling technique, the samples used in this study are 67 companies in the manufacture sector which are listed on the Indonesia Stock Exchange in 2016-2018. The research data is processed using Microsoft Excel, then imported into Eviews version 10 to carry out further testing. This study obtained conclusions that capital structure has a negative and insignificant effect on firm value, intellectual capital has a negative and insignificant effect on firm value, and profitability has a positive and significant effect on firm value.
Pengaruh Perceived Ease Of Use, Perceived Usefulness & Perceived Risk Terhadap Penggunaan Cashless
Authors: Hendro Beatrix Katarina,
Published: April 2022

The purpose of this study is to 1) determine the effect of perceived ease of use (PEOU) on the interests of sellers or business owners to apply cashlesss payment methods with applications in West Jakarta, 2) b.To find out the effect of perceived usefulness (PU) on the interests of sellers or business owners to apply cashless payment methods with applications in the West Jakarta area, 3) To determine the effect of Perceived Risk (PR) on the interests of sellers or business owners to apply cashless payment methods with applications in the West Jakarta area. The sample in this study were 86 respondents using non-probability sampling techniques with snowball sampling. The results of this study are 1) perceived ease of use (PEOU) has an influence on the interests of sellers or business owners to apply cashless payment methods with applications in SMEs in West Jakarta area positively, 2) the acceleration of usefulness (PU) has an influence on the interests of sellers or business owners to apply cashless payment methods with applications in MSMEs in the West Jakarta area positively, 3) perceived risk (PR) has no influence on the interests of sellers or business owners to apply cashless payment methods with applications on MSMEs in West Jakarta area negatively.
Analisis Rekonsiliasi Fiskal Dan Perhitungan Pph Badan Pada PT XXX Tahun 2018
Authors: Purnamawati Helen Widjaja Adeline Michaella,
Published: April 2022

The research aims to know if fiscal reconciliation, the calculation of income tax and the calculation of tax installment art. 25 matched to the law of tax in Indonesia especially the law of the Republic of Indonesia No. 36 of 2008. This research is a descriptive study with surveyed to PT XXX directly. Data that used in this research is quantitative data such as commercial financial statement, fiscal financial statement, and company fiscal reconcilliation statement. The result of this research shows that fiscal correction conducted by PT XXX is not matched with the tax regulation, so that affect the calculation of income tax and tax installment art. 25 that had been already paid and reported.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan
Authors: Sufiyati Diana Emalusianti,
Published: April 2022

This research aims to provide empirical evidence regarding influence of leverage, assets tangibility, firm size, liquidity and working capital turnover towards financial perfomance in the manufacturing company basic and chemical industry sub sectors listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 90 samples of manufacturing companies basic and chemical industry sub sectors selected using purposive sampling method with certain criteria with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. T test result shows that, leverage and assets tangibility have negative significant effect towards financial perfomance firm size have positive significant towards financial performance. liquidity, and working capital turnover do not have a significant effect towards financial performance.
Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pbb Daerah Jakarta Barat
Authors: Widyasari Angelina Jessica Hirawan,
Published: April 2022

This study aims to determine the effect of tax knowledge, tax sanctions, and SPPT on taxpayer compliance in the payment of land and building tax in the West Jakarta area.. The design of this study uses quantitative and causal methods. The sampling technique uses non-probability sampling and the sample selection technique uses purposive sampling, with 150 respondents namely taxpayers who already own land and buildings in the West Jakarta area.. Data collection techniques using a questionnaire. The analysis used is SPSS application software version 23. Overall the results of this study indicate that tax knowledge has a significant positive effect on taxpayer compliance in the payment of land and building tax in the West Jakarta area, tax sanctions have a significant positive effect on taxpayer compliance in the payment of land and building tax in the West Jakarta area, and SPPT has a significant positive effect on taxpayer compliance in the payment of land and building tax in the West Jakarta area.
Evaluasi Kinerja Organisasi Nirlaba (Studi Kasus Gereja Bethel Indonesia Citra 1)
Authors: Rosmita Rasyid Jeremy Kevin,
Published: April 2022

This case study aims to understand the Evaluation of Management Control Systems in Nonprofits (A Case Study Indonesian Bethel Church of Citra 1). This case study material consisted of budgetary processes including planning, implementation, measurement and evaluation, and reporting. Besides, this case study also illustrates the obstacles faced in the budgeting process. Results were analyzed by the method of data collection using qualitative descriptive paradigm. Phenomenological approach is used to describe a deep understanding of the budgeting process in GBI Citra Garden 1. The findings of this study indicate that in general the ideal budgeting has not been reached, although the workers and leaders understand the significance of Performance-Based Budgeting. There are some weakness in the budgeting process stages including planning, implementation, measurement and evaluation, and reporting. Lack of communication, computer application systems are already integrated, system of rewards and sanctions, and work ethic to be the causes of the existing problems.
Pengaruh Profitabilitas, Struktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan
Authors: Jonardi Calvin Febri Yanto,
Published: April 2022

The aim of this research is to examine the empirical evidence of profitability, capital structure, and liquidity on firm value in manufacturing companies listed in Indonesia Stock Exchange. This research used 61 listed manufacturing companies that were selected using purposive sampling method, during the research period 2014 until 2018. Data were analyzed using purposive sampling method. The result of the research indicates that profitability have a positive significant effect on firm value, capital structure have no significant effect on firm value, and liquidity have a negative significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Rini Tri Hastuti Eddy Hartanto,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effect of accruals, operating cash flows, and firm size on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2014-2017. This research used 59 data manufacturing companies that have been selected using purposive sampling method with a total of 236 data for four years. The data in this research were processed with Eviews 9.0. The conclusions obtained in this research indicate that operating cash flows has a significant effect on earnings persistence, firm size has a negative and significant effect on earnings persistence, while accruals do not have a significant effect on earnings persistence.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Di BEI
Authors: Rousilita Suhendah Aaron Edward Natanael,
Published: April 2022

The purpose of this research is to determine the effect of profitability, leverage, and firm size on firm value. This research uses secondary data which is financial information from the financial statements and annual report of the company. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. Statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that profitability has negative effect on firm value, while leverage and firm size has no effect on firm value.
Analisis Pengaruh The Firm Size, Profitability, Dan Leverage Terhadap Nilai Perusahaan
Authors: Jonnardi Cindy Sandra,
Published: April 2022

The purpose of this study was to determine the effect of the firm size, profitability, and leverage on firm value. The population used is a company engaged in manufacturing which is listed on the Indonesia Stock Exchange (IDX) website, with a research period from 2014-2018. This study use 54 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study stated that the firm size with Log Natural Total Asset proxy had a significant negative effect on firm value, profitability with return on asset proxy had no significant negative effect on firm value, and leverage with a proxy for debt to asset rasio had no significant negative effect on firm value.
Pengaruh Leverage, Firm Size, Profitability Dan Growth Oppurtunity Terhadap Corporate Cash Holding
Authors: Elizabeth Sugiarto Dermawan Prayoga Tanady,
Published: April 2022

The purpose of this study is to empirically examine the influence of leverage, firm size, profitability, and growth opportunity towards corporate cash holding in manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 69 data from manufacturing companies that have been selected using purposive sampling method with total 207 data for three years. The data used are secondary data in the form of financial statements. This research used IBM SPSS (Statisticals Product and Service Solution) Statistics version 23 program to process the data. The result of research shows that leverage has negative significant and firm size has positive significant influence towards corporate cash holding, profitability and growth opportunity have no significant influence towards corporate cash holding.
Pengaruh Capital Structure Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi
Authors: F.X. Kurniawan Tjakrawala Selig Addison,
Published: April 2022

The purpose of this study was to determine the effect of capital structure on firm performance with corporate governance as a moderating variabel on banking companies listed on Indonesian Stock Exchange in 2013-2018. Samples that can be found in this study were 24 companies using purposive sampling techniques. In this study using secondary data, which is financial report and processed using the program Eviews 10. The results of this study indicate that capital structure have a significant positive effect on firm performance. However, corporate governance (Board Independent), does not moderate the effect of capital structure on firm performance.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI
Authors: Herlin Tundjung Nicholas Edward,
Published: April 2022

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.
Pengaruh Standar Auditing, Standar Pengendalian Mutu, Dan Kode Etik Terhadap Kualitas Jasa Audit
Authors: Hendang Tanusdjaja Nur Afriani Destyani,
Published: April 2022

The purpose of this study was to determine the effect of auditing standards, quality control standards, and code of ethics on quality audit services. The population used is the auditors who works at the Public Accounting Firm (PAF) in DKI Jakarta. Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 80 individual who work at the PAF in DKI Jakarta. Data were processed and tested using Software Statistical Product and Service Solution version 23. The result of this research shows that auditing standards, quality control standards, and code of ethics simultaneously (F test) on quality audit services. The T test result shows that auditing standards and code of ethics has significant effect on quality audit services, on the other hand quality control standard has no significant effect on quality audit services.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Stock Returns
Authors: Hendang Tanusdjaja Winny,
Published: April 2022

This study aims to examine the effect of  profitability, leverage, liquidity and firm size on return of stock in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Eviews 9.0. This study uses 61 companies within 3 years period and the result using 183 unit sampling. The results of this study indicate that  profitability, leverage,  and liquidity have no effect on return of stock, differing with firm size that significantly influence the return of stock.