The purpose of this study was to examine the effect of dividend per share and earnings per share on stock prices in mining companies listed on the IDX with the addition of control variables in the form of firm value and firm age. This study selected samples using the purposive sampling method and used panel data regression analysis during the 2017-2021 period in 11 mining companies listed on th…
Credit is a condition of delivery in the form of goods, money or services from the first party (credit giver) to another party (credit recipient) with a joint agreement to be completed within a certain period of time in return for the additional principal. Customers who apply for credit must meet the conditions set by the bank with the aim of avoiding unexpected possibilities such as bad credit…
This study aims to analyze the effect of firm size, institutional ownership, family ownership and accounting conservatism on Tax Avoidance. The data in this study used a quantitative descriptive method. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. Testing the research hypothesis using multiple linear regression analysis techniques…
Engaging and thought-provoking, this book examines how humans see and treat other animals and argues that we should extend equal consideration and respect to all beings, human and nonhuman alike. Our world is plighted by ‘isms’ such as racism and sexism, but we may have overlooked a very important one: speciesism. Speciesism is a form of discrimination against those who don’t belong to…
Convolutional neural network (CNN) is a deep learning method that has many layers and requires large data. However, image data sizes that are too large can affect computational performance due to large memory usage. Limited memory can cause CNN not to work optimally. The solution to overcome the large number of data sizes and multiply the data in 3D images to meet the needs of CNN training, nam…
This research aims to analyze the influence of agricultural GRDP, processing industry GRDP, energy consumption and investment on air pollution on the island of Java. The data used in this research is panel data consisting of data from 6 provinces on the island of Java, namely DKI Jakarta, Banten, West Java, Central Java, DI Yogyakarta and East Java during the 2011-2021 period. The analysis tech…
Heart attack is a heart disorder when the heart muscle does not receive blood flow. This condition interferes with the function of the heart in circulating blood throughout the body. According to WHO in Indonesia in 2021, there are 17.8 million deaths from heart attacks. Therefore, it is quite important to predict someone who has a heart attack so that it can be treated early. In this study, se…
Capital structure describes the proportion of debt used to fund company operations. investors can see the balance between the level of return and risk of their investment when investors know the company's capital structure. This research explains the determinants of capital structure in commercial banks in the Asian region. The sample for this research consists of commercial banks in the Asian …
The present book includes extended and revised versions of a set of selected papers from the 16th International Conference on Evaluation of Novel Approaches to Software Engineering (ENASE 2021), held as an online event from April 26 to 27, 2021. The 15 revised full papers presented were carefully reviewed and selected from 96 submissions. The papers included in this book contribute to the un…
The capital market has become one of the important factors in the economy of a country, one of which is Indonesia, where the capital market accelerates the movement of the economy by making it easier for companies to develop because they get capital from selling part of their ownership shares to the general public, so that companies have sufficient funding to finance their business. develop the…
This study aims to determine the effect of Halal Labeling and Brand on consumer purchasing decisions at Sushi Tei outlets in Palembang. The research method used is a quantitative method. The data used in this research is primary data. The sampling technique used purposive sampling technique. The sample studied in this study was 100 respondents who were active students of the Faculty of Economic…
This study aims to examine the effect of corporate profitability, corporate risk, audit report lag, dan CEO’s gender on audit fees as well to determine the differences in independent variables and dependen variables before and during the Covid-19 pandemic. The object of this study is non financial company listed in Indonesia Stock Exchange in 2018-2021. This study uses secondary data. The num…
This study aims to examine the effect of applying reward and punishment on decisionsin carrying out creative accounting practicesat the Financial Administration Division of PT PUSRI Palembang. The research sample was 85 people, with the sampling method using a saturated sample. Data collection technique(direct distribution method), namely directly visiting respondents to submit and re-collect t…
This study analyzes the Spillover Effect of Economic Growth between Provinces of Sumatra Island. This study aims to identify the relationship of economic growth between provinces in the Sumatra Island Region. Researchers use the Granger Causality Test method to identify causality relationships of economic growth between provinces and the Vector Error Correction Model (VECM) to determine the imp…
The manufacturing industry sector, to date is the leading sector in national economic development with the largest contribution to the Indonesian economy. This study covers 10 provinces on the island of Sumatera with the aim of analyzing the determinants of labor productivity in large and medium industries in all provinces on the island of Sumatra for the 2015-2020 period. Using panel data regr…
Pagaralam is one of the coffee-producing centers in South Sumatra. Coffee plantations in Pagaralam are people's plantations that have been managed for generations. Good land maintenance is one of the efforts to increase coffee production. This study aims to analyze the factors that have a relationship with net income and the use of reductants in Pagaralam coffee farmers by using correspondence …
This research aims to determine the effect of profitability, leverage, sales growth, and firm size on tax avoidance. This research focuses on mining and agricultural sector companies listed on the Indonesia Stock Exchange in 2017-2022 with a population of 124 companies. The type of data used in the research is secondary data in the form of financial reports of mining sector and agricultural sec…