bluuebunny/crossref_metadata_2025 huggingface dataset:
Relationship between depression and pathological internet use among university students
Authors: Maroma Fabio Ogachi , Karega Muchiri , Oteyo John Samson
Published: July 2019

There is a rapid growth in internet use in Kenya and especially among university students. This puts them at risk of becoming pathological internet users. This study sought to establish the relationship between depression and pathological internet use among university students in Kenya. The study used correlational design to establish the relationship between the variables. The target population was university students in Kenya. Convenience sampling was used to sample students from one public university and one private university. A total of 400 respondents participated in the study. Youngâ€™s Internet Addiction Test and Beck Depression Inventory were adapted to measure pathological internet use and depression respectively. Davisâ€™ cognitive model of pathological internet use provided a theoretical basis for the study. Percentages and measures of central tendency were used to describe the data. The findings revealed a prevalence of 16.8% of pathological internet use and a prevalence of 23.6% of depression. Independent samples T-test was used to test for differences in pathological internet use between male and female students. The findings revealed that female students were likely to be pathological internet users compared to male students. Pearsonâ€™s product moment correlation was used to establish the relationship between depression and pathological internet use and it was found that a weak positive relationship existed between depression and pathological internet use.  Based on the findings, it was concluded that there was need to identify and help the affected students exercise moderation and self control when using the internet in order for them to achieve their academic and  lifetime goals. The findings of the study also provide empirical evidence on the gender differences in depression and pathological internet use which may be useful in improving counseling interventions for university students.
Competence landscape of grade 9 mathematics teachers: Basis for an enhancement program
Authors: Refugio Craig N. , Galleto Patrick G. , Torres Ruel
Published: July 2019

The investigation attempted to find out the competence evidence among the grade 9 mathematics teachers in the secondary schools of Dumaguete City, Philippines. Survey and correlational methods of research were employed with the aid of questionnaire-checklist to profile the teachersâ€™ number of years in teaching Mathematics, training and seminars attended, educational attainment and measure their competence levels in mathematics curriculum competencies set by the Department of Education in the country. Data collected were treated using frequency counting, percent, weighted mean, standard deviation and Spearman Rank-Order Correlation. Results revealed that mathematics teaching was dominated by teachers with at least 6 years of teaching experience, with more locally attended seminars and training, and a higher percentage of those who pursued graduate education. The study revealed further that the teacher-respondents were highly competent in content for patterns, algebra and geometry. Moreover, the demographic profile of the teachers significantly translated their competence in content and pedagogy.

Keywords: Competence, content, pedagogy, enhancement program.
The relationship between social sharing sites users’ personality beliefs and purposes of using social sharing sites of university student’s
Authors: Direktor Cemaliye , Nuri Cahit , Okray Zihniye , Huseyinzade Simsek Anjelika
Published: July 2019

The purpose of this study is to determine the relationship between site use intentions and personality beliefs of social network users. The Education faculty students at a private university in North Cyprus were informed about the research and the questionnaires were applied by the researchers to volunteer students. From total of 198 students, 143 (72.2%) were females and 55 (27.8%) males. Socio-demographic Information Form and Personality Belief Scale were used. The results show that participants who reported political opinion had significantly higher scores of schizoid, antisocial and narcissistic personality beliefs than those who did not. Multiple regression analysis was conducted to predict personality beliefs of purpose, sharing and profile information. When the t-test is examined, it is seen that commenting on only the shares of the subject variables is a significant predictor of the narcissistic personality belief. In this study, participants who have narcissistic, passive-aggressive, paranoid and antisocial personality beliefs usually and more frequently share songs on social networks.
Keywords: Belief, personality, social networks, university students, social sharing
Anxiety about mathematics among university students: A multi-dimensional study in the 21st century
Authors: Cumhur Meryem , Tezer Murat
Published: July 2019

The aim of this research was to examine university studentsâ€™ anxiety about mathematics, teaching mathematics in the 21st century and the views on mathematics teachers. A total of 100 students studying in 10 different departments of the Faculty of Economics and Administrative Sciences of a private university in the 2018â€“2019 academic years participated in this study. The data were collected by demographic questions, semi-structured open-ended questions consisting as well as questions about mathematics teaching in the 21st century prepared by the researchers and through the â€˜Mathematics Anxiety Scaleâ€™. According to the results, there were significant differences in terms of the mathematics anxiety level of students who graduated from high school those have low average maths grades. Meanwhile, an average level of anxiety was observed data collected from the students by using â€˜Mathematics Anxiety Scaleâ€™. Most students emphasised the fear of success and feeling stressful as the reasons for anxiety about maths.

Keywords: Mathematics anxiety, university students, fear, stress.
The revival of values and meanings of the teacher education: Reflexive-creative approach
Authors: Ryndak V. G. , Saldaeva O. V.
Published: July 2019

The purpose of the article is to determine the values and meanings of a modern teacher in the national and foreign professional education. The results of the research work: the article provides the theoretical analysis and the analysis of the research results which allowed: to clarify the contents of the concept â€˜creativityâ€™, to define it as a significant side of every future teacherâ€™s activity; to consider pedagogical values as norms; to determine the basis of creative interaction between a teacher and a future teacher; to determine the strategy of acquisition of both pedagogical values and meanings and methods of construction of knowledge bases on pedagogical disciplines; to identify the possibility of objective evaluation of the results of pedagogical education; to reveal that a lecture is the main organisational form of pedagogical education both in Russian and foreign experience. Conclusions and recommendations: the socio-pedagogical, group and personal pedagogical values of any future teacher are determined.

Keywords: creativity, pedagogical education, reflection, sense, value.
Evaluation of the adaptive potential of first-graders with normal speech development and speech disorders
Authors: Nikolaevna Voloshina Ludmila , Buslovskaya Lyudmila K. , Kovtunenko Alexey Ju. , Klimova Victoria Ðš. , Ryzhkova Yulia P.
Published: July 2019

The modern Russian school is focused on the active socialization and individualization of children with disabilities. Inclusive education determines the possibility of teaching children with disabilities varying severity in the conditions of primary general education, outside correctional classes. This situation dictates the need to study and assess the adaptation of children with disabilities to learning in a new social role - the role of the student. Psychophysiological adaptation is an important condition for the preservation and strengthening of students' health. Accordingly, the control of the adaptation processes of the body, the state of health, the level and harmony of physical development is a prerequisite for the development of a system for diagnosing and correcting maladaptive states. The objective of our research was to evaluate and compare the results of the study of physical development, somatic health, and adaptive capabilities of younger students with normal speech development and speech disorders during entering the school. The physical development of students was assessed using the somatometric, somatoscopic, and physiometric methods. The adaptive potential of the body was measured by R.M. Baevskyâ€™s method. Somatic health levels were determined by Apanasenkoâ€™s method. Speech development was evaluated according to the test method for diagnosing oral speech by Fotekova, attitude to school and emotional background - by  Orekhovaâ€™s test. Based on the analysis of the results of this examination, the students were divided into 2 groups: #1 - with normal speech development, #2 - with speech disorder. It was established that physical development in 67% of younger schoolchildren with normal speech development and 75% with speech disorders is either disharmonious or sharply disharmonious. Somatic health levels in 73% of primary school students are low, 21% are below average, the process of adaptation of children to new living conditions is characterized by the stress of physiological mechanisms and is often carried out at the expense of functional reserves, which is especially typical of children with speech disorders. Disproportionate physical development, low level of somatic health and unfavorable adaptation are caused, apparently, by a number of factors, the first of which is the lack of physical activity of children..        

Keywords: adaptative potential, physical activity, misadaptation, health, stress, body functionality, inclusive education, speech disorders, elementary school;
Effects of Cerebrospinal Fluid AMPA Receptor Levels on the Clinical Efficacy of Lamotrigine in Epilepsy Treatment
Authors: Tan Qingjing , Liu Yonghui , Wei Tianlu , Yang Junwei , Wang Tianbao , Lin Haohai
Published: July 2019

Background: Epilepsy is one of the greatest health burdens in the world, and it deeply impacts the mental and physical health of the affected population. Some individuals can completely recover through effective treatment, while others have difficulty recovering and even have mortality risks during seizure attacks. Thus, we explored the effects of cerebrospinal fluid AMPA receptor levels on the clinical efficacy of lamotrigine in epilepsy treatment. We believe our work might have implications in epilepsy treatment. Methods: Seventy cases of epilepsy diagnosed in our hospital were selected for this study from December 2016 to October 2018. The AMPA receptor content of patients in cerebrospinal fluid was determined by enzyme-linked immunosorbent assay. The patients were placed into a high AMPA group (n=34) and a low AMPA group (n=36) according to the median value at 4.08 ng/ml. Clinical efficacy and the incidence of adverse reactions were compared between the two groups. Results: Before treatment, there was no significant difference in seizure frequency between the two groups (P>0.05). After treatment for 6 and 12 months, the seizure frequencies of the two groups were gradually reduced (P<0.05). Moreover, the number of seizures in the low AMPA group was significantly lower than that in the high AMPA group (P<0.05). The response rate of the high AMPA group was 79.41%, which was significantly lower than that of the low group AMPA (χ2=6.055, P=0.048). The improvement in electroencephalogram in the high AMPA group was 67.65%, which was significantly lower than that in the low AMPA group (χ2=4.686, P=0.030). However, there was no significant difference in the incidence of adverse reactions between the two groups (χ2=0.202, P=0.653). Conclusions: AMPA receptor plays an important role in the development of epilepsy, and lamotrigine treatment was more efficacious in patients with low AMPA receptor levels.
Application of intravenous lidocaine in patients undergoing operative hysteroscopy: a randomized, double-blind, controlled study
Authors: Wang Huaxin , Peng Xuan , Xiao Yeda , Zhao Bo , Zhan Liying
Published: July 2019

Background

The role of intraoperative intravenous lidocaine infusion has been previously evaluated for pain relief, inflammatory response, and post-operative recovery, including in endoscopic surgery. The present study is a randomized double-blinded trial in which we evaluated whether intravenous lidocaine infusion would reduce postoperative pain, propofol requirement and remifentanil consumption in patients undergoing hysteroscopy surgery.

Methods

Eighty-five patients scheduled to undergo elective operative hysteroscopy surgery under general anesthesia were randomized into two groups. Group L included patients who received an intravenous lidocaine bolus 1.5mg/kg over 3 min followed by a continuous infusion at the rate of 2 mg/kg/h until surgery completed, and Group C received 0.9% normal saline solution at an equivalent rate. The depth of anesthesia was monitored using the Narcotrend, which was based on measurement of the patient’s cerebral electrical activity. Primary outcome of the study was postoperative hypogastric pain evaluating by visual analogue scale (VAS). Secondary outcomes include propofol requirement and remifentanil requirement.

Results

VAS score of Group L was significantly lower than Group C at postoperative 0.5 h, 4 h, respectively (P < 0.05), while no obvious difference was found at postoperative 24 h. There was no difference between groups in propofol requirement, but Group L required less dosage of remifentanil than Group C (P < 0.05). Moreover, the incidence of throat pain was significantly lower in Group L. No adverse events associated with lidocaine was discovered.

Conclusions

Administration of intravenous lidocaine infusion as an adjuvant alleviated short-term postoperative hypogastric pain and throat pain, and reduced remifentanil requirement in patients undergoing operative hysteroscopy surgery.
Comparative study between intrathecal dexmedetomidine and intrathecal magnesium sulfate in prevention of post spinal shivering in uroscopic surgery. (RCT)
Authors: Author) Heba Omar(Former Corresponding , abdelhamid Bassant Mohamed , Hassan Mohamed , Hassan Amany , Hassan Passaint , Elshall Ahmed , khalid dalia , Mostafa Maha , Zarif Pierre , hossameldin Mona , Adel Wessam , Wedad Mai
Published: July 2019

Background: Hypothermia and shivering are associated common complications after spinal anesthesia especially in uroscopic procedures when large amounts of cold intraluminal irrigating fluids are used. Magnesium sulphate and dexmedetomidine are the most effective adjuvants with least side effects. Our aim of the study is to compare the effect of intrathecal dexmedetomidine versus intrathecal magnesium sulfate in prevention of post spinal shivering.
Methods: This prospective randomized, double-blinded controlled study was conducted at Kasr El-Aini Hospital on 105 patients scheduled for uroscopic surgeries. patients were randomly allocated into three groups using computerized generated random tables, Group C (n=35) received 2.5 ml hyperbaric bupivacaine 0.5% (12.5 mg) +0.5 ml normal saline, Group M (n=35) received 2.5 ml hyperbaric bupivacaine 0.5% (12.5 mg) +25 mg magnesium sulfate in 0.5 ml saline and Group D (n=35) received 2.5 ml hyperbaric bupivacaine 0.5% (12.5mg) + 5 μg dexmedetomidine in 0.5 ml saline. Primary outcomes were the incidence and intensity of shivering. Secondary outcomes were incidence of hypothermia (Temp < 36° C), sedation, the use of meperidine to control shivering and complications, bradycardia, nausea and vomiting.
Results: C group showed statistically significant higher number of total patients who developed shivering (21), patients who developed grade IV shivering (20) and patients who needed meperidine (21) to treat shivering than M group (8,5,5) and D group (5,3,6) which were comparable to each other.
Time needed to give meperidine after giving the block was similar in the three groups. Hypothermia didn’t occur in any patient in the three groups.
The three groups were comparable regarding occurrence of nausea, vomiting, bradycardia & hypotension. All patients of C group, 32 patients in M group and 33 patients in D group had sedation score of 2. 3 patients in M group and 2 patients in D group had a sedation score of 3.
Conclusions: intrathecal injection of dexmedetomidine and magnesium sulfate were both effective in reducing the incidence of post spinal shivering. So, we encourage the use of magnesium sulphate being more physiological, readily available in most operating theatres and much cheaper than dexmedetomidine.
Clinical trial registration ID: PACTR201801003001727, on January 2018.
Formative Assessment of Writing (FAoW): A Confirmatory Factor Structure Study
Authors: TAVAKOLİ Elaheh , AMİRİAN Mohammad Reza , BURNER Tony , DAVOUDİ Mohammad , GHANİABADİ Saeed
Published: July 2019

This validation study was undertaken to evaluate the construct of Formative Assessment of Writing (FAoW) operationalized by an instrument with 50 Likert scale items. To identify the EFL learners’ experiences of FAoW practices, the instrument was first piloted with three EFL learners, and subsequently administered on a sample of 255 EFL learners selected based on purposive sampling. A five-factor solution with five latent variables (i.e. clarifying criteria, evidence on students’ current learning, feedback to move learners forward, peer-assessment and autonomy) was evaluated through Confirmatory Factor Analysis (CFA) with AMOS 22. Model fit showed that the five-factor structure of FAoW could only be supported in terms of absolute and parsimony fit indices. The model with three factors (i.e. clarifying criteria, peer-assessment and feedback) in two stages of pre- and while-writing, however, provided higher discriminant validity in addition to absolute and parsimony fit indices. In other words, FAoW was not found to be practiced within its full potential with five components in the context of this study. A conceptual model was developed based on the findings and the literature to show pedagogical application of  FAoW and how it can be practiced in line with Black and Wiliam’s (2009).
On the Statistical and Heuristic Difficulty Estimates of a High Stakes Test in Iran
Authors: Darabi Bazvand Ali , KHEİRZADE Sheila , Ahmadi Alireza
Published: July 2019

The findings of previous research into the compatibility of stakeholders’ perceptions with statistical estimations of item difficulty are not seemingly consistent. Furthermore, most research shows that teachers’ estimation of item difficulty is not reliable since they tend to overestimate the difficulty of easy items and underestimate the difficulty of difficult items. Therefore, the present study aims to analyze a high stakes test in terms of heuristic (test takers’ standpoint) and statistical difficulty (CTT and IRT) and investigate the extent to which the findings from the two perspectives converge. Results indicate that, 1) the whole test along with its sub-tests is difficult which might lead to test invalidity; 2) the respondents’ ratings of the total test in terms of difficulty level are almost convergent with the difficulty values indicated by IRT and CTT, except for the two subtests where students underestimated the difficulty values, and 3) CTT difficulty estimates are convergent with IRT difficulty estimates. Therefore, it can be concluded that students’ perceptions of item difficulty might be a better estimate of test difficulty and a combination of test takers’ perceptions and statistical difficulty might provide a better picture of item difficulty in assessment contexts.
Visual analysis of three-dimensional flow field based on WebVR
Authors: Zhao Shilin , Jin Sheng , Ai Congfang , Zhang Nan
Published: July 2019

With the rapid development of internet technologies, it is possible to provide computing services and visualize calculated results on the internet. A three-dimensional flow field visualization method based on WebVR is presented in this paper. We devised and built an immersive and interactive three-dimensional virtual reality scene employing web-standard technologies (i.e., HTML5, JavaScript, WebGL, and Ajax) and computing services provided by hydrodynamic software, using GPUs to accelerate the display of flow field in the browser, without the use of plug-ins. On the basis of three-dimensional topography and surface flow field, a three-dimensional flow field presentation method of superimposing multiple sections into the original computational domain was proposed. Furthermore, the description of tracer sphere and path line was adopted to describe the structure characteristics of the flow field. Replacing complete three-dimensional sphere models with textured stylized particles improved the frame rate of the browser greatly when rendering animations. This research enables developers and users of the hydrodynamic model to be immersed in their data of flow field using Google Cardboard. As far as we know, this is the first time that WebVR technology has been applied in three-dimensional hydrodynamic simulation.
Probabilistic hydrological drought index forecasting based on meteorological drought index using Archimedean copulas
Authors: Dehghani Majid , Saghafian Bahram , Zargar Mansoor
Published: July 2019

Hydrological drought forecasting is considered a key component in water resources risk management. As sustained meteorological drought may lead to hydrological drought over time, it is conceptually feasible to capitalize on the dependency between the meteorological and hydrological droughts while trying to forecast the latter. As such, copula functions are powerful tools to study the propagation of meteorological droughts into hydrological droughts. In this research, monthly precipitation and discharge time series were used to determine Standardized Precipitation Index (SPI) and Standardized Hydrological Drought Index (SHDI) at different time scales which quantify the state of meteorological and hydrological droughts, respectively. Five Archimedean copula functions were adopted to model the dependence structure between meteorological/hydrological drought indices. The Clayton copula was identified for further investigation based on the p-value. Next, the conditional probability and the matrix of forecasted class transitions were calculated. Results indicated that the next month's SHDI class forecasting is promising with less than 10% error. Moreover, extreme and severe meteorological drought classes lead to hydrological drought condition with a more than 70% probability. Other classes of meteorological drought/wet conditions lead to normal hydrological (drought) condition with less than 50% probability and to wet hydrological condition with over 20% probability.
Water and time use: evidence from Kathmandu, Nepal
Authors: Chen Yvonne Jie , Chindarkar Namrata , Zhao Jane
Published: July 2019

In this paper, we examine the effect of private tap water reliability on time spent on water collection and total water consumption among urban households in Kathmandu, Nepal. Although the majority of households in Kathmandu are connected to a private tap, they experience intermittent water supply. We link a unique time diary dataset collected between 2014 and 2015 to household water consumption and tap water reliability data. Our empirical analyses demonstrate that improved reliability of private tap water connection (PWC), measured as self-reported reliability and an objective measure of ‘probability of getting tap water in the next hour’, leads to increased time spent on water collection. Households with more reliable PWC also consume more water overall and from their own taps. Further investigation demonstrates that when private taps became more reliable, households substituted water collected from outside the household, such as water from public taps and public wells, with water from their own private taps. Our results proved robust to additional specification checks.
PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK
Authors: Jama Ahmad Kama , Harnovinsah Harnovinsah
Published: July 2019

ABSTRACK This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions. Keyword : debt ratio, long-term debt ratio, financing deficit, fixed asset intensity, earning management, tax management.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)
Authors: Chodijah Siti , Hidayah Nurul
Published: July 2019

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords:         Quality of local government financial reporting, use of information technology, internal control systems.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016)
Authors: Masitoh Novi Syiti , Hidayah Nurul
Published: July 2019

ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords:       Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.
ANALISIS KINERJA KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PERIODE 2012 -2016
Authors: Yulia Yulia
Published: July 2019

ABSTRACT Progress of a company can be seen from the financial aspect. The most common form of enterprise information is a set of financial statements made under the guidelines. Financial statements made under applicable guidelines, rounds of decisions made in the past and present. Developing the open needs to be based on the tools and capabilities that can drive the company toward efficiency and competitiveness. The purpose of this study is to determine the financial performance of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Based on the assessment in accordance with the decision of the Minister of State-Owned Enterprises Number: KEP-100/ MBU/2002. This research is a type of research which is secondary data. The required documents are the annual report financial statements of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Data analysis techniques using evaluation techniques based on the decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002. Based on the results of research shows the financial performance of PT. Wijaya Karya (Persero) Tbk three years consecutive year 2012-2014 pred predicate Health Category AA with of 2012 total score 81,79, 2013 total score 82,5, and year 2014 total score 86,43. Further reviewed, the 2015 and 2016 total score decreased in 2015 total score of 73.21 and 2016 total score of 72.86, with predicate Health Category A. Keyword :             Financial Performance, Trend Analysis, The Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002
KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK
Authors: Sari Endah Purnama , Nugraha Erik
Published: July 2019

ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords:              Financial Information Access Policy; Taxpayer Behavior;                                Taxpayer Compliance
ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016
Authors: Silalahi Evi Margoretty , Nugroho Lucky , Anasta Lawe
Published: July 2019

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21
MANAJEMEN LABA, CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL DAN AGRESIVITAS PAJAK
Authors: Kusuma Cahya Adhi , Firmansyah Amrie
Published: July 2019

ABSTRACT This study is aimed to examine the effect of earnings management, corporate governance, and auditor quality on agresivitas pajak. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with regression multiple analysis. The results of this study indicate that earnings management has a positive impact to tax aggresiveness. While corporate governance which consists of the percentage of institutional ownership, the percentage of independent commissioners, and the total member of the audit committee shows that those have no impact to agresivitas pajak. Lastly, auditor quality also have no impact to agresivitas pajak as well. KEYWORDS: Earnings Management, Corporate Governance, Auditor Quality, Tax Aggresiveness
PENGARUH HUMAN CAPITAL, STRUCTURE CAPITAL, DAN PHYSICAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA
Authors: Jeneo Agustinus
Published: July 2019

The objective of this study are to analyze the impact of intellectual capital (HumanCapital, Structure Capital and Physical Capital) on company’s financial performance Return on Assets (ROA) dan Return On Equity (ROE). This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2011-2012. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC™) or separately-using Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE), and Physical Capital/ Capital Employed Efficiency (CEE). The result show: (1) Human Capital Efficiency (HCE) not significant  impact on ROA, (2) Human Capital Efficiency (HCE) not significant impact on ROE, (3) Structure Capital Efficiency (SCE) not significant impact on ROA, (4) Structure Capital Efficiency (SCE) negative impact on ROE (5) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROA, (6) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROE
ANALISIS IMPLEMENTASI PENERAPAN PRINSIP - PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN PT NS BLUESCOPE INDONESIA
Authors: Hapsari Denny Putri
Published: July 2019

Penerapan prinsip- prinsip Good Corporate Governance (GCG) merupakan salah satu upaya yang cukup signifikan untuk melepaskan diri dari krisis ekonomi yang melanda Indonesia. GCG dimaksudkan untuk mengatur hubungan-hubungan antara berbagai pihak yang berkepentingan (stakeholder) untuk mencegah terjadinya kesalahan-kesalahan signifikan dalam strategi perusahaan dan untuk memastikan bahwa kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi penerapan prinsip-prinsip GCG yang terdiri dari transparancy, accountability, responsibility, independency dan fairness pada PT NS Bluescope Indonesia dan untuk  mengetahui bagaimana pengaruh antara prinsip-prinsip GCG tersebut terhadap kinerja perusahaan yang dilakukan dengan menggunakan pendekatan balanced scorecard. Hasil penelitian menunjukkan bahwa implementasi penerapan prinsip-prinsip GCG diperusahaan adalah sangat baik/sangat efektif, dan secara simultan menunjukkan bahwa penerapan prinsip-prinsip GCG di perusahaan berpengaruh signifikan terhadap kinerja perusahaan
PENGARUH KOMPENSASI MANAJEMEN DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Fahreza F
Published: July 2019

Penelitian ini bertujuan untuk menguji bagaimana kompensasi manajemen dan reputasi auditor berpengaruh terhadap manajemen pajak di perusahaan perbankan menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Pertama penelitian ini menguji bagaimana pengaruh kompensasi manajemen terhadap pelaksanaan manajemen pajak yang mungkin dilakukan oleh manajemen guna meningkatkan kinerja perusahaan. Kedua, penelitian ini juga menguji pengaruh reputasi auditor yang melakukan audit terhadap pelaksanaan manajemen pajak di perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah purposive sampling karena penelitian ini memiliki kriteria sampel tertentu yang disesuaikan dengan tujuan penelitian. Berdasarkan metode purposive sampling, jumlah sampel dalam penelitian ini sebesar 28 sampel. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa dengan tingkat signifikansi 5%, kompensasi manajemen berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi the book tax gap. Sedangkan kompensasi manajemen tidak berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi GAAP effective tax rate. Selain itu reputasi auditor berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi the book tax gap maupun GAAP effective tax rate
PERAN GCG DAN STRUKTUR KEPEMILIKAN DALAM MENDETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE
Authors: Gea Marinus
Published: July 2019

This study aims to examine the role of good corporate governance (GCG) and the ownership structure in the control of management incentives to perform earnings management. GCG in this study measured using indices issued by GCG agencies in Indonesia, Indonesian Institute for Corporate Directorship (IICD). Ownership structure under test consists of managerial ownership, institutional ownership, and foreign ownership. Earnings management measured by discretionary revenue models of Stuben (2010). Samples were analyzed are a manufacturing company study period of 2009 to 2012. Testing the hypothesis is done by using multiple linear regression method. The test results showed that the GCG proven to reduce earnings management. However, all of the ownership structure in this study is not proven negative effect on earnings management. Implications of this research are expected to contribute as additional information for practitioners, academics and policy makers related to the implementation of good corporate governance and ownership structure and its impact on earnings management incentive measures
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI PENGALIHAN UNIT USAHA (Value Added Tax Treatment of the Business Unit Transfer Transaction)
Authors: Rejeki Indah Sri
Published: July 2019

The globalization has eroded the boundaries between countries, stimulated the development of global investment group in the world. In improving the efficiency and effectiveness of group performance is often done with restructuring. Transfer of a business unit within the group of companies is one of the ways that can be taken. Transfer of business unit has affects to tax obligations, especially Value Added Tax (VAT). In theory, the treatment of VAT should be neutral in nature do not distort a transaction with different treatment in the same type of transactions. Obscurity rules regarding the transfer of business units often lead to differences interpretation concerning of the VAT obligation in order to company restructuring. This research was qualitative with descriptive design.  Data collection techniques had librarianship and field studies through in-depth interviews with competent sources. This research highlights the VAT treatment of the transfer of business unit in order to restructure the group company, aimed at business development. Through the business test then there is one fundamental unmet is continuity so that the delivery of this business unit does not meet all the elements of the submission owed VAT. However the tax obligation to be based on the regulations, if an act has been established by a country then it is applicable, irrespective of the law contrary to the theory of taxation
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME TERHADAP KUALITAS AUDIT
Authors: Hartono Rudi
Published: July 2019

This study aimed to test whatever there is influence of Competence, Independence, Professionalism, Integrity, and Objectivity of the Quality Audit. The study was conducted by distributing questionnaires. The study population was Affiliates Medium Public Accountants and Public Accounting Firm Medium Non Affiliates. Data analysis is done using multiple regression. The result showed that the competence, independence, professionalism, integrity and objectivity  affect audit quality on an ongoing basis. In addition, this study proves that the partial competency, independence and Professionalism while simultaneously all influence the quality of audits. For research in the future, this study suggests the development of survey area coverage and the addition of more variables that affect audit quality
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Yanti Y
Published: July 2019

This research was conducted to analyze the factors that influence dividend payout ratio. The reason researchers choose a manufacturing company as an object of research because the manufacturing company is a company that has a continuous production activities, so to maintain the continuity of the company requires a large fund. This study took a sample manufacturing companies listed on the Indonesia Stock Exchange 2010-2013 period. Methods of data analysis using multiple regression to include classical assumptions consisting of normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The results showed that only ROA and Leverage variables that have an influence on Dividend Payout Ratio. The implications of these results contributing to managers may be to consider using an analysis of Return on Assets and Leverage that reflect the value of the firm's debt. to predict the behavior of corporate dividend policies. So to invest in capital market activities, the stock market value can be predicted by using these factors
ANALISIS PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM INDUSTRI TELEKOMUNIKASI DI INDONESIA
Authors: Sudarsono S
Published: July 2019

Communication technology is always progressing increasingly over the years, the size of the potential market for the telecommunications industry in Indonesia make trading securities, especially shares in the telecommunications industry sectors which listed on the Indonesian Stock Exchange, become one of the profitable business for investors. Before investing, an investor needs to do the analysis to avoid investment failure. Some ways of analysis that can be used is by measuring the performance of the company using the financial ratios method, EVA, MVA and than connected them to predict the likelihood of return of shares to be invest. This study uses the data of annual financial statements published by the Telecommunications sector firms in the period 2008 to 2013, with a total population of six companies and using purposive sampling technique. Analysis technique used in this study was a multiple linear regression. The results indicate that financial ratios such as Earnings Per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER) and Market Value Added (MVA) has a significant effect on stock returns telecommunications sector listed on the IDX. While the Financial Ratios Return on Equity (ROE) and Economic Value Added (EVA) has no significant effect
ANALISA PENGARUH KRISIS SUBPRIME MORTGAGE TERHADAP INDIKATOR RETURN SAHAM INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI
Authors: Agha Ridwan Zulpi
Published: July 2019

The economic crisis of 2008, better known by the Subprime Mortgage crisis, greatly affecting the economic conditions and the capital markets at that time, especially for the economy and capital markets in the country where was the crisis came from, the U.S. and also in other developed countries, such as Japan Germany, France, etc. Behind of gloomy capital market conditions in some of these countries, there are still a few other countries that are not affected at all and even influence those that experience an increase in capital market transactions. According to economic experts, one of these countries is Indonesia, with one of the indications is that the share purchase transaction to the consumer sector firms in Indonesia was increased significantly. That's why this study was conducted to examine the effect of the economic crisis of 2008 to the indicators stock return sector consumption listed on Indonesia Stock Exchange (BEI). This study uses data of annual financial statements published by companies in the consumer sector from 2004 up to 2012. Analysis techniques used in this study is a multiple linear regression with different test of  an average value and test of different regression models. The results showed, there were significant differences in the regression model stock returns in the period before and after the economic crisis, and there was significant difference in the average value of the variable ROA and CR as a result of the economic crisis Subprime Mortgage
PENGARUH LEVERAGE, RETURN ON INVESTMENT (ROI), RETURN ON EQUITY (ROE), COST OF CAPITAL (COC) TERHADAP INVESTASI ASING LANGSUNG PADA MULTINATIONAL CORPORATION YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Halim Sofyan
Published: July 2019

This study aims to examine and examine the effects of leverage, return on investment, return on equity and cost of capital on foreign direct investment in multinational corporations listed on the Indonesia Stock Exchange. By using a causal method with the aim to test the hypothesis about the effect of leverage, ROA, ROE and cost of capital to foreign direct investment. In addition, it aims to examine the relationship between variables that are symmetrical, with a sample of 66 PMA companies listed on the Indonesia Stock Exchange. Based on result of hypothesis test of research get result that Laverage, Return On Investment, Return On Equity and Cost Of Capital have no effect to foreign direct investment, in this case is portion of foreign stock at PMA company that researched