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Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Leverage, Profitabilitas Dan Price To Book Value Terhadap Tingkat Pengungkapan Sukarela Asset Tidak Berwujud Jasmadeti, Jasmadeti; Wahyuni, Wulan
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.722 KB) | DOI: 10.37641/jimkes.v7i1.214

Abstract

This study aims to identify the influence of firm size, ownership concentration, leverage, profitability and price to book value on voluntary disclosure of intangible assets of the listed manufacturing in Indonesia Stocks. The samples of this research consist of 10 manufacturing companies at Indonesia Stock Exchange during 2011-2015 periods and selected by purposive sampling. The data used are secondary ones, which are annual financial statements of the 10 manufacturing companies’ samples. The method of data analysis used in this study to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models and the determinant coefficient. The Findings of this study, shows that four out of five independent variables had no significant effect to the level of intangible assets voluntary disclosure, they are firm size, ownership concentration, leverage, profitability. Only price to book value influences to the level of intangible assets voluntary disclosure significantly.
WACANA SAMPUL BELAKANG NOVEL POPULER TERBITAN 2000-AN Wahyuni, Wulan
Sintesis Vol 13, No 1 (2019)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/sin.v13i1.1909

Abstract

Novel merupakan karangan prosa panjang yang bercerita mengenai kehidupan seseorang. Novelditulis dan dibentuk menjadi buku. Sebagai buku, novel memiliki bagian-bagian yang disebut sampuldepan, punggung buku, dan sampul belakang. Makalah ini bertujuan untuk mendeskripsikan gayabahasa wacana sampul belakang novel populer terbitan 2000-an Metode dan teknik yang digunakanuntuk menganalisis data adalah metode padan dan teknik pilah unsur penentu (PUP). Hasilpenelitian ini menunjukkan bahwa wacana sampul belakang novel populer terbitan 2000-anmenggunakan satu atau lebih gaya bahasa (i) hiperbol, (ii) metafora, (iii) repetisi, (iv) simile, dan (v)personifikasi.