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“leverage”

32 referensi ditemukan

REPOSITORY Umumindonesia2023

Fenomena Underpricing dan Faktor-faktor yang Memengaruhinya (Studi Kasus di Bursa Efek Indonesia Periode 2017-2021

Yulianti, Ana · Universitas Islam 45 / UM Indonesia

The purpose of this research is to find out the Underpricing Phenomenon and the Factors Affecting It (Case Study on the Indonesia Stock Exchange for the 2017-2021 period).Quantitative research method and analytical method used in this study is a method of multiple regression analysis carried out with SPPS 23.0. The data is obtained from monthly data from the…

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REPOSITORY Umumindonesia2023

Pengaruh Penghindaran Pajak, Biaya Agensi, Sales Growth terhadap Nilai Perusahaan

Safitri, Irma · Universitas Islam 45 / UM Indonesia

Irma Safitri (41183403180005) Effect of tax avoidance, agency cost, and sales growth on firm value. xiii + 68 pages + 11 tables + 1 images+ 2023 + 12 attachment. Keyword : tax avoidance, agency cost, and sales growth on firm value. The purpose of this study is to analyze the effect of tax avoidance, agency fees, and sales growth on firm value in the prop…

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JOURNAL Umuminternational2026

ChatGPT as a Motivational Tool in ELT: A Comparative Analysis of Teacher and Student Perceptions

Arezoo Ashoori Tootkaboni; Mojtaba Maghsoudi · DOAJ Open Access Articles

The integration of Artificial Intelligence (AI) in education is reshaping pedagogical approaches, offering new avenues for personalized learning. This study investigates the motivational role of ChatGPT in English Language Teaching (ELT) by comparing perceptions of 33 instructors and 215 secondary school students in Iran. A quantitative, descriptive-comparat…

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JOURNAL Umuminternational2026

Integrating ICT and AI-driven Reflective Practice to Enhance EFL Teachers’ Language Assessment Literacy: A Comparative Study of Young and Adult-Learner Contexts

Mohammad Hossein Arefian; Rajab Esfandiari; Abbas Ali Zarei Mavini · DOAJ Open Access Articles

Language Assessment Literacy (LAL) is vital for effective instruction, but its development is often limited by institutional policies and a lack of contextualized professional development. Although information and communication technology (ICT) and Artificial Intelligence (AI) provide new avenues for nurturing reflective practice and fostering LAL, their inf…

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JOURNAL Umuminternational2026

BitMine’s Ethereum Strategy and MicroStrategy’s Bitcoin Approach: A Comparative Analysis

Ibrahim M.I. KHARIS; Adrian NEGREA; Adriana GIURGIU · DOAJ Open Access Articles

The integration of digital assets into corporate treasury strategies has accelerated in 2025, driven by heightened macroeconomic uncertainty and growing institutional acceptance of blockchain-based financial instruments. This study provides a comparative assessment of BitMine Immersion Technologies Inc. (BMNR) and MicroStrategy Incorporated (MSTR), two firms…

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JOURNAL Umuminternational2025

Self-awareness and self-regulatory learning as mediators between ChatGPT usage and pre-service mathematics teacher's self-efficacy

Bright Asare; Francis Ohene Boateng · DOAJ Open Access Articles

This study aimed to examine the effect of ChatGPT usage on pre-service mathematics teachers ’self-efficacy in mathematics learning. The study further examined the mediating role of self-awareness and self-regulatory learning on the nexus between ChatGPT Usage and pre-service mathematics teachers’ self-efficacy. The study adopted a survey approach using a str…

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REPOSITORY PAIindonesia2020

Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Penghasil Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia.

Lubis, Hani · Repository UIN Sumatera Utara

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan perusahaan sektor penghasil bahan baku yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah profitabilitas, likuiditas, leverage, opini auditor, reputasi kantor akuntan publik dan ukuran …

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REPOSITORY PAIindonesia2020

Analisis Kinerja Keuangan Dengan Profit Sensitivity Analysis Satu Dekade Pada PT. Bank BRI Syariah, Tbk

Hasibuan, Nur Fadhilah Ahmad · Repository UIN Sumatera Utara

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dengan profit sensitivity analysis satu dekade pada PT. Bank BRI Syariah, Tbk. Dalam profit sensitivity analysis, variabel yang digunakan adalah assets management, liabilities management, dan overall management. Dengan indikator, yaitu return on total assets, leverage management, cost of debt, …

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REPOSITORY PAIindonesia2019

Analisis Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba (Income Smoothing) (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII).

KN, Taufiq Kamil · Repository UIN Sumatera Utara

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai faktor-faktor (profitabilitas, ukuran perusahaan, dan financial leverage) yang mempengaruhi praktik perataan laba (income smoothing). Penelitian ini menggunakan purposive sampling dalam menentukan pemilihan sampel. Sebanyak 10 perusahaan dari 30 perusahaan yang terdaftar di Jakarta Islamic Inde…

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REPOSITORY PAIindonesia2018

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN HEDGINGN PADA PERUSAHAAN PERTAMBANGAN (Studi Kasus Perusahaan Pertambangan Yang Terdaftar di ISSI Pada Tahun 2012-2016)

PILIANG, MUHAMMAD FUAD ARROZI · Repository UIN Sumatera Utara

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage yang diproksikan dengan Debt to Equity Ratio, Likuiditas yang diproksikan dengan Current Ratio, UkuranPerusahaan yang diproksikan dengan Total Aset dan Profitabilitas yang diproksikan dengan Return On Asset terhadap Keputusan Hedging pada Perusahaan Pertambangan yang terdaftar di Indeks Saham Syari…

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JOURNAL Umuminternational2013

The Markings of a New Pencil: Introducing Programming-as-Writing in the Middle School Classroom

Quinn Burke · DOAJ Open Access Articles

Using the setting of a writing workshop to facilitate a deliberate process to learn computer programming, this exploratory study investigates where there is a natural overlap between programming and writing through the storytelling motif, and to what extent existing language arts coursework and pedagogy can be leveraged to introduce this new form of digital …

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JOURNAL Umuminternational2013

Expanding Learning Opportunities with Transmedia Practices: Inanimate Alice as an Exemplar

Laura Fleming · DOAJ Open Access Articles

The proliferation of digital and networking technologies enables us to rethink, restructure, and redefine teaching and learning. Transmedia storytelling takes advantage of the rapid convergence of media and allows teachers and learners to participate in rich virtual (and physical) environments that have been shown to foster students’ real emotional engagemen…

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