This study aims to analyze the effect of institutional ownership, board size, capital expenditure, net working capital, liquidity, leverage, cash flow ratio on holding before and during COVID-19 pandemic, differences in average holding. Based purposive sampling, there are 85 manufacturing companies 2019-2020. Hypothesis testing with regression analysis Wilcoxon signed-rank test using SPSS. Rese...

One of the main instruments of accountability in economic activities is auditing. But despite the extent of audit work, determining the fees for this service in our country is not based on a scientific model and reasonably we cannot claim, according to firm's characteristic and with what cost, the work would be done. In this regard, we have tested the impact of transparency of accounting inform...

Third party liability insurance settlements are by their nature the result of negotiations between the claimant, or his/her representative, and a representative of the insurer, acting on behalf of the policyholder (Ross, 1980). When substantial non-economic or general damages are expected in any settlement, such as in auto bodily injury liability claims, the nature of the settlement process mus...

Empirical likelihood is developed for autoregressive models with innovations that form a martingale difference sequence. Limiting distributions of the log empirical likelihood ratio statistic for both the stable and unstable cases are established. Behavior of the log empirical likelihood ratio statistic is considered in nearly nonstationary models to assess the local power of unit root tests an...

Identifying unusual or anomalous patterns in an underlying dataset is an important but challenging task in many applications. The focus of the unsupervised anomaly detection literature has mostly been on vectorised data. However, many applications are more naturally described using higher-order tensor representations. Approaches that vectorise tensorial data can destroy the structural informati...

This paper develops a simple business-cycle model in which the financial sector originates a structural change that has large macroeconomic effects when private agents are gradually learning their economic environment. When the persistence of the unobserved process driving financial shocks to the leverage ratio changes, the responses of output and other aggregates under adaptive learning are si...

Primary and chemical industries, mainly cement, had a 2.2% fall in net profit to Rp3.14 trillion. This research examines the impact of KAP reports on corporate growth, audit pressure, firm size, Indonesia Stock Exchange's sector fundamentals for 2015-2020. The quantitative method uses test results logistic regression. Their study. Explains research. examination covers 75 industrial businesses l...

This paper proposes two sampling strategies based on the modified ratio estimator using the population mean of auxiliary variable and population correlation coefficient between the study variable and the auxiliary variable by Singh and Tailor (2003) for estimating the population mean (total) of the study variable in a finite population. A comparative study is made with usual sampling strategies...