PENGARUH PENERAPAN GREEN ACCOUNTING, KEPEMILIKAN SAHAM PUBLIK, PENGUNGKAPAN MEDIA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran bagaimana green accounting, kepemilikan saham publik, pengungkapan media dan corporate social responsibility disclosure pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Serta mengetahui pengaruh green accounting, kepemilikan saham publik, pengungkapan media terhadap corporate social responsibility disclosure baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode deskriptif dan metode verifikatif. Populasi dari penelitian ini yaitu sebanyak 47 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 10 perusahaan yang memenuhi kriteria. Metode analisis data penelitian ini yaitu analisis regresi berganda, uji asumsi klasik, analisis korelasi, dan koefisien determinasi. Sedangkan pengujian hipotesis yang digunakan adalah metode statistic uji parsial (uji t) dan uji simultan (uji F) menggunakan SPSS 20 for Windows. Hasil penelitian menunjukkan bahwa secara parsial green accounting berpengaruh terhadap corporate social responsibility disclosure, kepemilikan saham publik berpengaruh terhadap corporate social responsibility disclosure, dan pengungkapan media berpengaruh terhadap corporate social responsibility disclosure. Kata kunci: Green Accounting, Kepemilikan Saham Publik, Pengungkapan Media, Corporate Social Responsibility Disclosur

PENGARUH PENGETAHUAN AUDTOR TENTANG BISNIS E-COMMERCE, INDEPENDENSI DAN KEAHLIAN AUDITOR EKSTERNAL TERHADAP OPINI AUDIT LAPORAN KEUANGAN (Studi pada Kantor Akuntan Publik di Kota Bandung)

ABSTRAK Penelitian ini dilakukan bertujuan untuk mendapatkan gambaran yang jelas dan menyeluruh agar lebih memahami suatu gejala yang akan diteliti, juga berupaya mendapatkan fakta-fakta dan informasi mengenai Pengetahuan Auditor tentang Bisnis E-Commerce, Independensi, Keahlian Auditor Eksternal di Kantor Akuntan Publik Kota Bandung. E-Commerce memiliki dampak yang sangat besar dalam dunia bisnis serta E-Commerce memiliki daya tarik tersendiri sehingga banyak yang tertarik untuk menjalankan bisni sini, sehingga seorang auditor harus memperoleh pengetahuan tetang bisnis e-commerce yang memungkinkan auditor untuk memahami transaksi dan praktek yang menurut pertimbangan kemungkinan mempunyai dampak terhadap laporan keuangan. Auditor yang memiliki Independensi yang tinggi maka akan menghasilkan opini yang baik pada saat melakukan proses audit dan auditor yang memilki keahlian maka akan semakin banyak pula pertimbangan yang dipergunakan dalam memberikan hasil akhir berupaOpini Audit. Hasil penelitian ini menunjukan bahwa Pengetahuan Auditor tentang Bisnis E-Commerce, Independensi, Keahlian Auditor Eksternal berpengaruh signifikan terhadap Opini Audit Laporan Keuangan Kata Kunci :Bisnis E-Commerce. Independensi, Keahlian Auditor Eksterna

Cytokine and Protein Markers of Leprosy Reactions in Skin and Nerves: Baseline Results for the North Indian INFIR Cohort

Leprosy affects skin and peripheral nerves. Although we have effective antibiotics to treat the mycobacterial infection, a key part of the disease process is the accompanying inflammation. This can worsen after starting antibacterial treatment with episodes of immune mediated inflammation, so called ‘reactions’. These reactions are associated with worsening of the nerve damage. We recruited a cohort of 303 newly diagnosed leprosy patients in North India with the aim of understanding and defining the pathological processes better. We took skin and nerve biopsies from patients and examined them to define which molecules and mediators of inflammation were present. We found high levels of the cytokines Tumour Necrosis Factor alpha, Transforming Growth Factor beta and inducible Nitric Oxide Synthase in biopsies from patients with reactions. We also found high levels of bacteria and inflammation in the nerves. These experiments tell us that we need to determine which other molecules are present and to explore ways of switching off the production of these pro-inflammatory molecules

Analysis of Antibody and Cytokine Markers for Leprosy Nerve Damage and Reactions in the INFIR Cohort in India

Leprosy is one of the oldest known diseases. In spite of the established fact that it is least infectious and a completely curable disease, the social stigma associated with it still lingers in many countries and remains a major obstacle to self reporting and early treatment. The nerve damage that occurs in leprosy is the most serious aspect of this disease as nerve damage leads to progressive impairment and disability. It is important to identify markers of nerve damage so that preventive measures can be taken. This prospective cohort study was designed to look at the potential association of some serological markers with reactions and nerve function impairment. Three hundred and three newly diagnosed patients from north India were recruited for this study. The study attempts to reflect a model of nerve damage initiated by mycobacterial antigens and maintained by ongoing inflammation through cytokines such as Tumour Necrosis Factor alpha and perhaps extended by antibodies against nerve components