Nadia Ayu Rifani Putri
Universitas Negeri Padang

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Pengaruh Disclosure dan Manajemen Laba terhadap Cost of Capital Tri Kurniawati; Nadia Ayu Rifani Putri
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 10, No 1 (2020): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011084470

Abstract

This study is aimed to analyze the influence of disclosure and earnings management on cost of capital. The population of this study is the real estate companies which is listed at the Indonesia Stock Exchange (IDX) and the sample is determined by purposive sampling. The samples consist of 28 companies in 2013-2015. Disclosure is measured by Disclosure Index, earnings management is measured by discretionary accrualls and cost of capital is estimated by EBO model. The research hypotheses are tested by using multiple regression. The results of this research indicate that (1) disclosure has no significant influence on the cost of capital, and (2) earnings management has positive and significant influence on cost of capital.
Pemahaman Keberagaman Peserta Didik Berdasarkan Profil Peserta Didik Sebagai Upaya Pemenuhan Target Kurikulum Merdeka Tri Kurniawati; Nadia Ayu Rifani Putri
Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i2.14720

Abstract

The purpose of this study is to provide an understanding of the diversity of students in terms of learning styles and student profiles to fulfill the targets of the Kurikulum Merdeka. The research method used is descriptive quantitative research with a one-way ANOVA analysis. The object of this research is the X.E.5 students at SMAN 2 Padang. The teacher's understanding of learning styles and student profiles is expected to be able to assist teachers in determining appropriate learning strategies and methods so that Kurikulum Merdeka's targets can be achieved. The results show that: 1) Gender differences do not have a significant effect on student learning outcomes; 2) Differences in the work of parents do not influence student learning outcomes; and 3) Differences in learning styles affect student learning outcomes.