Schizophrenia is a combination of psychotic

ABSTACT

This study aims to prove empirically the effect of institutional ownership and capital intensity on tax avoidance with firm size as a moderating variable. The independent variables used in this study are institutional ownership and capital intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of company size. The population in this study are property and real estate manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling, based on this method, 12 companies were obtained. The data used in this study is secondary data in the form of annual financial reports. Based on the results of the study indicate that institutional ownership and capital intensity simultaneously affect tax avoidance. Institutional ownership has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Firm size is not able to moderate the effect of institutional ownership on tax avoidance. Firm size is not able to moderate the effect of capital intensity on tax avoidance.moderate the effect of capital intensity on tax avoidance

Return saham merupakan keuntungan yang diterima investor atas investasi saham. Return saham Indeks Kompas 100 pada tahun 2012-2016 mengalami fluktuatif, sehingga hal tersebut menyebabkan adanya ketidakpastian yang akan didapatkan oleh investor ketika melalukan investasi saham di suatu perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh price to book value, current ratio, tingkat suku bunga dan ukuran perusahaan terhadap return saham pada perusahaan yang terdaftar dalam Indeks Kompas 100 pada 2012-2016. Metode analisis yang digunakan dalam penelitian adalah regresi data panel. Hasil penelitian ini menunjukkan bahwa variabel tingkat suku bunga secara parsial memiliki pengaruh yang signifikan terhadap return saham. Variabel price to book value, current ratio, dan ukuran perusahaan secara parsial tidak memiliki pengaruh signifikan terhadap return saham. Secara simultan, variabel price to book value, current ratio, tingkat suku bunga dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap return saham.

This research is a Classroom Action Research that aims to improve the creative thinking skills of elementary school students by applying the Project Based Learning learning model. This model is used for the fourth-grade mathematics subject in one of The City Elementary Schools in Jambi through two cycles. The research subjects were 2 teachers and 2 classes totaling 40 students. After the implementation of learning using the Project Based Learning Model in elementary schools, there is an increase in students' creative thinking skills, especially in the fourth-grade elementary school mathematics subjects. The increase can be seen based on the results of the observation of students' creative thinking abilities in the first cycle which increased 15% from the pre-cycle to 65% and in the second cycle the percentage of observations of students' creative thinking abilities increased by 15% from the first cycle to 80%. Likewise, the percentage of student test results in the first cycle 75% increased by 22.5% from the pre-cycle which was only 52.5%. Furthermore, in the second cycle, it increased by 10% to 85%. This percentage shows that there is an increase in students' creative thinking skills in elementary schools by applying the Project Based Learning model. So it can be concluded that the Project Based Learning model can improve the creative thinking skills of fourth-grade elementary school students.