scholarly journals ACCOUNTING CONSERVATISM AND FINANCIAL PERFORMANCE OF NIGERIAN DEPOSIT MONEY BANKS: AN ANALYSIS OF RECENT ECONOMIC RECESSION

2018 ◽  
Vol 4 (12) ◽  
pp. 124
Author(s):  
Lawal Aminu ◽  
Shehu Usman Hassan
Keyword(s):  
Financial Reporting ◽  
Significant Relationship ◽  
Economic Recession ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Bank Performance ◽  
Accounting Standard ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Relationship

This study explores the relationship between Accounting conservatism and Bank performance in Nigeria. The study uses ex-post facto research design in a sample of 10 Nigerian deposit money banks (NDMBs). Secondary data for a period of 5 years (2012-2016) was used. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable (Bank performance), by applying the Advance panel Multiple regression  analysis (Panel Corrected Standard Error).The results obtained from this research indicate that there is a significant relationship between accounting conservatism and Bank performance in Nigeria. From the result conditional accounting conservatism (C-ACC) has a positive relationship with Bank performance (ROA) while unconditional accounting conservatism (UC-ACC) is negatively related to Bank performance (ROA). The study concluded that there is a significant relationship between accounting conservatism and bank performance  in Nigeria. The study suggest that Managers of NDMBs should use conditional conservatism as a means to manage information asymmetry in their financial reporting strategies. Also it is recommended that accounting standard setters and bank regulators should consider the effects of unconditional accounting conservatism on banks performance when designing rules and regulations for banks.

scholarly journals Hubungan Pengetahuan Lingkungan terhadap Sikap dan Perilaku Peduli Lingkungan pada Siswa SMAN 5 Jember Tahun Pelajaran 2018/2019

2020 ◽  
Vol 1 (2) ◽  
pp. 81-90
Author(s):  
Evita Erryc Agustin ◽  
Wiwin Maisyaroh
Keyword(s):  
Significant Relationship ◽  
Random Sampling ◽  
Sampling Technique ◽  
Environmental Knowledge ◽  
Stratified Random Sampling ◽  
Environmental Care ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Relationship ◽  
Care Behavior

SMAN 5 Jember is a school that has received the Adiwiyata program predicate. Based on the phenomenon, students who have environmental knowledge do not necessarily have attitudes and behaviors that care about the environment. This is not in line with the school's goal of maintaining the status of a Adiwiyata school. The purpose of this study was to determine the relationship between environmental knowledge and environmental care and environmental care behavior among students of SMAN 5 Jember in the 2018-2019 academic year. This study uses a nonexperimental correlational quantitative approach using the ex post facto method. The population in this study were students of class X and XI, amounting to 480 students. The sampling technique used was proportionate stratified random sampling technique. Methods of data collection using observation, interviews, questionnaires and documentation. Data analysis used Kendall's Tau Correlation. Based on the results of the research on the relationship between environmental knowledge and environmental care attitudes in students of SMAN 5 Jember, the results obtained were 0.000 < 0.05 so that Ha was accepted and H0 was rejected, meaning that there was a significant relationship. The relationship between environmental knowledge and environmental care behavior results in 0.532> 0.05 so that Ha is accepted and H0 is rejected, meaning that there is no significant relationship. Keywords: Adiwiyata, Knowledge, Attitude, and Behavior   SMAN 5 Jember merupakan sekolah yang mendapatkan predikat program Adiwiyata. Berdasarkan fenomena siswa yang memiliki pengetahuan lingkungan belum tentu memiliki sikap dan perilaku peduli lingkungan. Hal ini tidak selaras dengan tujuan sekolah mempertahankan status sekolah Adiwiyata. Tujuan penelitian ini untuk mengetahui hubungan pengetahuan lingkungan dengan sikap peduli lingkungan dan perilaku peduli lingkungan pada siswa SMAN 5 Jember tahun pelajaran 2018-2019. Penelitian ini menggunakan pendekatan kuantitatif korelasional non eksperimental menggunakan metode ex post facto. Populasi pada penelitian ini yaitu siswa kelas X dan XIyang berjumlah 480 siswa. Teknik pengambilan sampel dengan menggunakan teknik sampling proportionate stratified random sampling. Metode pengumpulan data menggunakan observasi, wawancara, angket dan dokumentasi. Analisis data menggunakan Kendall’s Tau Correlation. Berdasarkan hasil penelitian hubungan pengetahuan lingkungan dengan sikap peduli lingkungan pada siswa SMAN 5 Jember diperoleh hasil 0,000 < 0,05 sehingga Ha diterima dan H0 ditolak artinya ada hubungan yang signifikan. Hubungan pengetahuan lingkungan dengan perilaku peduli lingkungan diperoleh hasil 0,532 > 0,05 sehingga Ha diterima dan H0 ditolak artinya tidak ada hubungan yang signifikan. Kata kunci: Adiwiyata, Pengetahuan, Sikap, dan Perilaku

scholarly journals Optimisme dan Kontrol Diri dengan Coping Stress pada Mahasiswa S1Bimbingan dan Konseling UNNES

2019 ◽  
Vol 8 (1) ◽  
pp. 19-25
Author(s):  
Ghaisany Shabrina ◽  
Sunawan Sunawan ◽  
Catharina Tri Anni
Keyword(s):  
Significant Relationship ◽  
Random Sampling ◽  
Self Control ◽  
Guidance And Counseling ◽  
Analysis Techniques ◽  
Ex Post ◽  
Ex Post Facto ◽  
Academic Coping ◽  
Student Guidance ◽  
The Relationship

Penelitian ini bertujuan untuk mengetahui hubungan antara optimisme dan kontrol diri dengan coping stress terhadap tuntutan akademik pada mahasiswa S1 bimbingan dan konseling UNNES. Penelitian ini merupakan penelitian ex post facto dengan sampel berjumlah 157 dari populasi 288 mahasiswa dengan teknik pengambilan sampel proportionate stratifed random sampling. Skala coping stress diadaptasi dari COPE, skala optimisme diadaptasi dari LOT-R, dan skala kontrol diri diadapatasi dari SCS, skala tersebut digu nakan dalam pengumpulan data dengan reliabilitas 0,940, 0,769, dan 0,937. Adapun teknik analisis data menggunakan regresi ganda. Hasil penelitian menunjukan bahwa antara optimisme dengan coping stress memiliki hubungan yang signifikan (R=0,529, f(1,155) = 60,101, p = <0,01), kemudian hubungan antara kontrol diri dengan coping stress juga memiliki hubungan yang signifikan (R=0,366, f(5,150) = 78,544, p = <0,01). Begitu pula antara optimisme dan kontrol diri dengan coping stress juga memiliki hubungan yang signifikan (R=0,892, f(2,155) = 298,581, p = <0,01).   Thia research aims to know the relationship between optimism and self control with respect to coping stress academic coping stress in undergraduate student guidance and counseling UNNES. This research is an ex postfacto research with a sample of 157 of the population amounted to 288 students with technique of sampling proportionate stratified random sampling. The scale of coping stress in the adaption of the COPE, the scale of optimism in the adaption of the LOT-R, and the scale of self control in the adaption SCS, the scale used in the collection of data with reliability 0,940, 0,769 and 0,937. As for the analysis techniques using double regression. Results of the study showed that between optimism coping stress have a significant relationship (R= 0,529 f(1,555)= 60,101, p =<0,01) then the relationship between coping stress with self control also has a significant relationship (R= 0,366, f(5,150) = 78,544, p=<0,01). Similarly, between optimism and self control with coping stress also has a significant relationship (R= 0,892, f(2,155)= 289,581, p=<0,01).  

scholarly journals HUBUNGAN ANTARA KEMANDIRIAN BELAJAR DAN PERSEPSI SISWA TENTANG KELENGKAPAN FASILITAS BELAJAR DENGAN HASIL BELAJAR DASAR LISTRIK DAN ELEKTRONIKA DI SMKN 34 JAKARTA

2020 ◽  
Vol 3 (2) ◽  
pp. 5-9
Author(s):  
Hajar Nur Qibtyah ◽  
Suyitno ◽  
Massus Subekti
Keyword(s):  
Qualitative Research ◽  
Student Learning ◽  
Learning Outcomes ◽  
Significant Relationship ◽  
Total Sample ◽  
Student Learning Outcomes ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Relationship ◽  
Basic Learning

The purpose of this study was to determine the relationship between learning independence and students' perceptions of the completeness of learning facilities with basic learning outcomes of electricity and electronics at SMK 34 Jakarta. This research was conducted at SMKN 34 Jakarta with a total sample of 65 students of class X Electricity in the subjects of Basic Electricity and Electronics. The method used in the study is ex post facto with this type of qualitative research. This study uses the ex post facto method with a quantitative approach. The results obtained stated that there was a positive and significant relationship between learning independence and students' perceptions of the completeness of learning facilities with learning outcomes with a large value of r count = 0.725 and fcount = 34.38 with learning independence influencing learning outcomes by 52.56%. So that, it can be implied that the higher the independence of student learning and the more complete learning facilities available, the higher student learning outcomes, and vice versa, the lower the independence of student learning and the complete lack of learning facilities that exist make student learning outcomes also low.  Abstrak Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara kemandirian belajar dan persepsi siswa tentang kelengkapan fasilitas belajar dengan hasil belajar dasar listrik dan elektronika di SMKN 34 Jakarta. Penelitian ini dilakukan di SMKN 34 Jakarta dengan jumlah sampel sebanyak 65 siswa kelas X Listrik pada mata pelajaran Dasar Listrik dan Elektronika. Metode yang digunakan dalam penelitian adalah ex post facto dengan jenis penelitian kunatitatif. Penelitian ini menggunakan metode ex post facto dengan pendekatan kuantitatif. Hasil penelitian yang didapat menyatakan bahwa terdapat hubungan yang positif dan signifikan antara kemandirian belajar dan persepsi siswa tentang kelengkapan fasilitas belajar dengan hasil belajar dengan besar nilai rhitung= 0,725 dan fhitung= 34,38 dengan kemandirian belajar berpengaruh terhadap hasil belajar sebesar 52,56%. Sehingga, dapat diimplikasikan bahwa semakin tinggi kemandirian belajar siswa dan semakin lengkap fasilitas belajar yang ada membuat hasil belajar siswa tinggi pula, begitupun sebaliknya semakin rendah kemandirian belajar siswa dan kurangnya lengkap fasilitas belajar yang ada membuat hasil belajar siswa rendah pula.

Collection Development Variables and Utilization of Information Resources in University Libraries, South-South, Nigeria

2020 ◽  
Vol 7 (1) ◽  
pp. 50-55
Author(s):  
Patience Owere EKPANG ◽  
William Ofem. NKANU
Keyword(s):  
Significant Relationship ◽  
Random Sampling ◽  
Sampling Technique ◽  
Information Resources ◽  
Collection Development ◽  
University Libraries ◽  
Ex Post ◽  
Ex Post Facto ◽  
Research Questions ◽  
The Relationship

This study investigated the relationship between collection development variables, and utilization of information resources in university libraries, south-south, Nigeria. To achieve the purpose of this study, two research questions were raised and two hypotheses were formulated to guide the study. Ex-post facto research design was adopted for the study. The population of the study was 16620 students and a sample of 800 respondents was awareness for the study. The awareness was done through the stratified and purposive random sampling technique. The results of the analyses revealed a significant relationship between awareness, acquisition and utilization of information resources. Based on these findings, it was recommended, among others that: Government should prioritize funding for the acquisition of information resources for university libraries

HUBUNGAN MINAT BELAJAR KEJURUAN DAN PRESTASI BELAJAR KEWIRAUSAHAAN DENGAN MINAT BERWIRAUSAHA

2020 ◽  
Vol 1 (2) ◽  
pp. 50-56
Author(s):  
Heny Fikri Rahman
Keyword(s):  
Significant Relationship ◽  
Learning Achievement ◽  
Entrepreneurial Learning ◽  
Analysis Techniques ◽  
Achievement Data ◽  
Ex Post ◽  
Ex Post Facto ◽  
Vocational Learning ◽  
Learning Interest ◽  
The Relationship

Abstrak: Tujuan penelitian ini adalah untuk mengetahui: (1) hubungan antara minat belajar kejuruan dan prestasi belajar kewirausahaan dengan minat berwirausaha; (2) hubungan antara minat belajar kejuruan dengan minat berwirausaha; dan (3) hubungan antara prestasi belajar kewirausahaan dan minat berwirausaha. Metode penelitian ini adalah ex-post facto, dengan populasi seluruh siswa kelas XI Teknik Kendaraan Ringan. Sampel diambil secara acak berjumlah 52 siswa. Instrumen yang digunakan adalah kuesioner untuk minat belajar kejuruan dan minat berwirausaha, serta dokumentasi untuk prestasi belajar kewirausahaan. Teknik analisis data menggunakan analisis regresi ganda. Hasil penelitian menunjukkan: (1) terdapat hubungan yang signifikan antara minat belajar kejuruan dan prestasi belajar kewirausahaan dengan minat berwirausaha; (2) terdapat hubungan yang signifikan antara minat belajar kejuruan dengan minat berwirausaha; dan (3) terdapat hubungan yang signifikan antara prestasi belajar kewirausahaan dan minat berwirausaha.   Abstract: This study aim to find out : (1) the relationship between vocational learning interest and entrepreneurial learning achievement with entrepreneurial interest; (2) the relationship between vocational learning interest and entrepreneurial interest; and (3) the relationship between entrepreneurial learning achievement and entrepreneurial interest. This research method is ex-post facto with a population of all students of class XI Teknik Kendaraan Ringan. Samples were taken randomly totaling 52 students. The instrument used was a questionnaire for vocational learning interest and entrepreneurial interest and documentation for entrepreneurial learning achievement. Data analysis techniques using multiple regression analysis. The results showed: (1) there was a significant relationship between interest in vocational learning and entrepreneurial learning achievement with interest in entrepreneurship; (2) there was a significant relationship between interest in vocational learning with interest in entrepreneurship; and (3) there was a significant relationship between entrepreneurial learning achievement and entrepreneurial interest.

scholarly journals Moderating effect of managerial ownership on accounting conservatism and quality of earnings of listed industrial firms in Nigeria

2020 ◽  
Vol 3 (2) ◽  
pp. 101-117
Author(s):  
Godwin Oyedokun ◽  
◽  
Tanimu Usman ◽  
Alex Osuza ◽  
◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Earnings Quality ◽  
Moderating Effect ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Industrial Firms ◽  
Ex Post ◽  
Ex Post Facto

This study adopts a positivist view to the examined moderating effect of managerial ownership, accounting conservatism, and quality of earnings of listed industrial firms in Nigeria from 2009 to 2018. The study employed ex-post facto research design and panel multiple regression for the analysis. The population of the study comprised of 13 listed industrial firms in Nigeria as at 31st December 2018. Accounting conservatism was measured using Beaver and Ryan's (2000) model while the quality of earnings as measured by the modified Jones model. Managerial ownership was measured by the proportion of managerial ownership in the firm. It was discovered that an increase in accounting conservatism of industrial firms will lead to a decrease in quality of earnings, but moderated accounting conservatism has no statistically significant effect on the quality of earnings of industrial firms in Nigeria. The study recommends that shareholders of industrial firms in Nigeria should encourage accounting conservatism because it will reduce earnings quality practice by the management thereby bringing out the true picture of the financial activities of the organization. This will encourage more investment in the firm by potential and existing shareholders. Keywords: Accounting conservatism, Corporate governance, Financial reporting, Managerial ownership, Quality of earnings

scholarly journals HUBUNGAN KARAKTER DISIPLIN DAN TANGGUNG JAWAB TERHADAP NILAI AKHIR MAHASISWA CALON GURU (Studi pada Mahasiswa Pendidikan Jasmani Kesehatan dan Rekreasi FKIP Unsyiah dan Mahasiswa PendidikanBiologi FTK UIN Ar-Raniry)

2019 ◽  
Vol 7 (2) ◽  
pp. 150
Author(s):  
Masri Masri ◽  
Eva Nauli Taib
Keyword(s):  
Health Education ◽  
Significant Relationship ◽  
Sampling Technique ◽  
Education Students ◽  
Sample Number ◽  
Final Grade ◽  
Ex Post ◽  
Physical And Health Education ◽  
Ex Post Facto ◽  
The Relationship

The purpose of this study is to determine the relationship between the discipline and responsibility to the student's final grade. This study is an ex post facto research with population of Physical and Health Education students. The sample number is 100 students using a purposive sampling technique. The data was analyzed using the correlation and regression formula. The results of data analyzing is that  r1 = 0.87, r2 = 0.4, R1 = 0.67, r3 = 0.68, r4 = 0.79 and R2 = 0.77. It can be concluded that there is a significant relationship between the discipline and the responsibilities towards the final grades of the Physical and Health Education students.

scholarly journals HUBUNGAN ANTARA KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL DENGAN PERILAKU AGRESIF REMAJA DI SMP NEGERI 278 JAKARTA

Guidance ◽  
2020 ◽  
Vol 17 (01) ◽  
pp. 20-28
Author(s):  
Anita Amaliah ◽  
Thrisia Febrianti ◽  
Dwi Endrasto Wibowo
Keyword(s):  
Emotional Intelligence ◽  
Significant Relationship ◽  
Spiritual Intelligence ◽  
Ex Post ◽  
Analysis Technique ◽  
Correction Technique ◽  
Ex Post Facto ◽  
Aggressive Youth ◽  
Data Collection Technique ◽  
The Relationship

ABSTRACT   Anita Amaliah. 2015. The Relationship between Emotional Intelligence and Spiritual Intelligence with Aggressive Youth Behavior in SMP Negeri 278 Jakarta.  Guidance and Counseling Studies, Faculty of Teacher Training and Education, As-Syafi'iyah Islamic University. The purpose of this study was to study the relationship between emotional intelligence and spiritual intelligence with the aggressive behaviour in SMP Negeri 278 Jakarta. The method used in this research is the correlational and ex-post facto methods. The population was 201 students and samples taken using the Slovin formula were 114 students. The data collection technique used was a questionnaire. The data analysis technique used is the product moment correction technique and multiple comparison analysis Based on the results of thought when the product with the SPSS 22.v program showed a significant relationship between emotional intelligence and adolescent intelligence with r=0.447 and Sig. 0,000 < 0.05. There was no significant relationship between spiritual intelligence and adolescent intelligence with r=0.015 and Sig. 0.473 > 0.05. There is a significant relationship between emotional intelligence and spiritual intelligence with aggressive intelligence where Fcount 14.438 <Ftable 3.08   Bibliography: 12 of Book, 18 Article  (2010-2018) Keywords: Emotional Intelligence, Spiritual Intelligence, Aggressive Teen Behavior

scholarly journals Collection Development Variables and Utilization of Information Resources in University Libraries, South-South, Nigeria

2020 ◽  
Vol 9 (1) ◽  
pp. 50-55
Author(s):  
Patience Owere EKPANG ◽  
William Ofem. NKANU
Keyword(s):  
Significant Relationship ◽  
Random Sampling ◽  
Sampling Technique ◽  
Information Resources ◽  
Collection Development ◽  
University Libraries ◽  
Ex Post ◽  
Ex Post Facto ◽  
Research Questions ◽  
The Relationship

This study investigated the relationship between collection development variables, and utilization of information resources in university libraries, south-south, Nigeria. To achieve the purpose of this study, two research questions were raised and two hypotheses were formulated to guide the study. Ex-post facto research design was adopted for the study. The population of the study was 16620 students and a sample of 800 respondents was awareness for the study. The awareness was done through the stratified and purposive random sampling technique. The results of the analyses revealed a significant relationship between awareness, acquisition and utilization of information resources. Based on these findings, it was recommended, among others that: Government should prioritize funding for the acquisition of information resources for university libraries

Analysis of the Effect of Cash Turnover on Liquidity at PT. Pekebun Nusantara VIII, Sukabumi Regency, West Java

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Linear Regression ◽  
Correlation Coefficient ◽  
Secondary Data ◽  
Positive Influence ◽  
West Java ◽  
Financial Reports ◽  
A Value ◽  
Ex Post ◽  
Ex Post Facto

Research aims to understand gyrations cash pt .Had provided nusantara viii , liquidity to pt .Had provided nusantara viii , and to know the influence of gyrations cash on the level of liquidity to PT .Perkebunan nusantara VIII sukabumi .The methodology used is the method ex-post facto capital .This research using primary and secondary data obtained from financial reports and non financial from pt .Pekebunan nusantara viii sukabumi .To test hypotheses used linear regression and the correlation with on the spss 15.0 for windows. Based on the results of research shows that there is a positive influence between second match of cash and liquidity pt .Had provided nusantara viii sukabumi .A level of closeness ( correlation ) the second variables strong enough , are r = 0,800 with a value of a correlation coefficient r &amp; gt; 0 it means if cash second match of getting up and liquidity will increase , and vice versa . While from the results of the equation above the results linear regression simple as follows: y = 185,137 + 0,045x means value ( a ) or constant of 185,137 who have the meaning that if cash two zero ( 0 ) or not increased so level of 185,137 liquidity .The score regression ( b ) of 0,045 the show the relation in line that every 1 increase point in cash and two rate rose to 185,137 liquidity

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