Penelitian ini bertujuan untuk mengetahui pengaruh Tax Planning dan Net Profit Margin terhadap Price Earning Ratio pada perusahaan makanan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling . Sehingga diperoleh sebanyak 12 BEI - 2020 total data pengamatan 60 sela...

Reliability and efficacy of accruals and cash flows which are among the most important factors affecting dividend deviation have always been in question and subject to anomalies. The presence of these anomalies in accruals and cash flows and its effect on future returns and the consequences that they can have in country’s investments are the main motives to choose this issue for the current stu...

This paper analyzes the optimal configuration and operating parameters of a heat exchanger in a geothermal district heating system. An optimization algorithm is presented for the nonlinear constrained problem to maximize the annual net profit for a system of counter-flow heat exchangers. Several parameters that affect the net profit are examined, including the mass flow rates of working fluids ...

Kemampuan perusahaan dalam menghasilkan laba dan mengukur efektifitas pada manajemen adalah pengertian dari rasio profitabilitas. Pada penelitian ini digunakan 15 sampel laporan tahunan sub sektor konstruksi yang terdapat Bursa Efek Indonesia (BEI) 2 profitabilitas sebagai perhitungan utama yaitu Gross Profit Margin (GPM) Net (NPM) menggunakan k-means clustering metode data. Tujuan untuk megkaj...

National university hospitals are not different from private hospitals as the public role played by the former is not clearly defined in Korea. They have to compete with other general hospitals in the same region [1]. The introduction of the nationwide Korea Express Train has increased accessibility to medical institutions in the metropolitan area since 2003. This has resulted in an increased n...

the ability of boards to perform their roles depends largely on their composition. board composition refers to the number of directors and type of members as determined by the usual insider or outsider classification. several empirical studies in other country have concluded that board composition determines a board’s power as an instrument of corporate control and contributes to company perfor...