Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance

Purpose: This study aims to examine the effectiveness of audit quality in restricting earnings management in the presence of country’s governance system. Methodology: The data was collected from 195 Pakistani-based and 150 UK based non-financial companies. The sampling period is ten years from 2010 to 2019. To test the hypotheses, the Generalized Method of Moments was applied. Findings: The results showed that firms switch from accrual earnings management to real earnings management in developed economies which are characterized by strong governance mechanism. Moreover, the negative association between governance mechanism and earnings management is increased in the presence of Big-4 auditor. Conclusion: It is concluded that audit quality restricts the firms to use real earnings management especially in those countries where governance mechanism is strong

Is Accounting Information Produced by the Firms any Value Relevant?

This research is motivated by dearth of research on the impact of accounting information produced by Pakistani companies on their share prices and is aimed at highlighting the useful ness of accounting information in investment decision making by investors. Top five companies from each of the sectors, excluding the financial services sectors listed on Pakistan Stock Exchange are studied for the years 2006 to 2016. Panel data settings are used to study the impact of accounting information i.e., Earnings on Returns. Three control variables namely, size, profitability and industry type are added in Extended returns model to capture the impact of accounting information on returns. The results show that accounting information i.e., Earnings and Changes in Earnings and profitability are value relevant but the size and industry type have no impact on value relevance

Aplikasi Composite Hanging Breakwater Sebagai Pelindung Kolam Pelabuhan Bantaeng

Bantaeng Port already has a dock for the loading and unloading goods and passengers. The problem is, the port cannot be operated optimally because of the large wave height at the dock so that the loading and unloading process is not optimal. The Bantaeng Port Master Plan document recommends the construction of a breakwater. One type of breakwater that can be applied is hanging breakwater. This study analyzes the dimensions of hanging breakwater based on environmental data. The study began by collecting data on deep-sea waves and related documents. Deep sea waves are analyzed to obtain wave parameters at the building site. This structure will be placed at a depth of 20 m. After the wave parameters at the location of the structure are known, then calculate the transmission coefficient using the equation developed by previous researchers [2]. The transmition coefficient is further used to calculate the wave behind the structure. The wave behind the structure must be smaller or equal to the required wave height [3]. The results obtained shows that the higher the wave in front of the building is Hi = 1.79 m, the wave height behind the structure is required is Ht = 0.7 m and the transmission coefficient is Kt = 0.8. The width of the building in the direction of wave propagation can be calculated using the equation L= 46.757e-0.08D.Pelabuhan Bantaeng telah memiliki dermaga untuk proses bongkar muat barang dan penumpang. Masalahnya, pelabuhan tersebut belum bisa dioperasikan secara maksimal oleh karena besarnya tinggi gelombang di dermaga sehigga proses bongkar muat tidak maksimal. Dokumen Rencana Induk Pelabuhan Bantaeng merekomendasikan pembangunan breakwater. Salah satu tipe breakwater yang dapat diaplikasikan adalah hanging breakwater. Penelitian ini bertujuan untuk menganalisis dimensi hanging breakwater berdasarkan data lingkungan. Penelitian dimulai dengan mengumpulkan data gelombang laut dalam dan dokumen terkait. Gelombang laut dalam dianalisis untuk mendapatkan parameter gelombang di lokasi bangunan. Struktur ini akan diletakkan pada kedalaman 20 m. setelah parameter gelombang di lokasi struktur diketahui, selanjutnya menghitung koefisien transmisi dengan menggunakan persemaan yang dikembangkan oleh peneliti terdahulu [2]. Koefisien transmis selanjutnya digunakan untuk menghitung gelombang di belakang bangunan. Gelombang di belakang bangunan harus lebih kecil atau sama dengan tinggi gelombang dipersyaratkan [3]. Hasil yang diperoleh menunjukkan bahwa semakin tinggi gelombang di depan bangunan adalah Hi = 1.79 m, tinggi gelombang di belakang model adalah yang dipersyaratkan adalah Ht = 0.7 m dan koefisien transmisi adalah Kt = o.8. Lebar bangunan pada arah perambatan gelombang dapat dihitung dangan menggunakan persamaan L=46.757e(-0.08D)

Kajian Jejak Emisi Karbon-Dioksida di Fakultas Teknik Universitas Halu Oleo Indonesia

Tujuan penelitian ini adalah untuk menghitung  jumah emisi karbon-dioksida yang dihasilkan di Fakultas Teknik Universitas Halu Oleo Indonesia. Perhitungan dilakukan dengan menjumlahkan emisi yang dihasilkan oleh penggunaan listrik dan  emisi kendaraan dengan menggunakan nilai faktor emisi dari beberapa referensi. Penelitian ini dilakukan di Fakultas Teknik Universitas Halu Oleo pada bulan April sampai Juli  2015.  Hasil penelitan ini menunjukan bahwa jumlah rata-rata emisi karbon yang dihasilkan dari pemakaian listrik adalah sebesar 826.8 Kg CO2, yang didapatkan  dari penggunaan listrik sebesar 0.78 x 1000 KWH per-hari. Jumlah emisi karbon dari sektor kendaraan per-harinya adalah sekitar 30.22 kg CO2, yang didapatkan dari penjumlahan total emisi per-hari dari mobil dan motor. Jumlah keseluruhan emisi karbon di Fakultas Teknik Universitas Halu Oleo adalah sebesar 857.02 kg CO2 per hari, atau 0.13 ton CO2 per-tahun per-kapita, yang masih lebih rendah daripada emisi karbon per-kapita di Indonesia (2.3 ton CO2 per-tahun).

PURIFICATION AND CHARACTERIZATION OF POLYSACCHARIDE FROM MICROALGAE BTM 11 AS INHIBITOR OF HEPATITIS C VIRUS RNA HELICASE

Hepatitis C virus is one of the causative agents for HCV-related liver disease development with high virulence. Antiviral drugs can be discovered through molecular target-based therapy by finding the inhibitors for RNA helicase that play crucial role in viral replication. An inhibitor can be derived from polysaccharides produced by microalgae. In this study, polysaccharide from microalgae BTM11 which had inhibitory activity against RNA helicase have been purified and characterized.On the other hand, the RNA helicase was produced by E. coli BL21(DE3)pLyss harboring NS3 RNA helicase HCV gene in pET-21b plasmid. This enzyme then was purified by affinity chromatography and this purified enzyme was used for HCV RNA helicase inhibitory assay. Polysaccharide fractions were separated from the extract of BTM 11 using Sepharose 4B column chromatography. Inhibitor activity was measured using colorimetry ATPase assay based on releasing of phosphate inorganic. The results of SDS-PAGE and Western blot showed that the purified RNA helicase had a molecular weight of 54kDa. The highest inhibition activity of HCV RNA helicase (88 ± 2,4726%) was achieved at fraction 10 of purified polysaccharide. The HPLC result showed that compounds of polysaccharide active fraction were maltopentose (Rt 4.183) and glucose (Rt 5.673). Both of 1H-NMR and IR spectra showed hydroxyl and carbonyl groups that present in the polysaccharide structure

PURIFICATION AND CHARACTERIZATION OF POLYSACCHARIDE FROM MICROALGAE BTM 11 AS INHIBITOR OF HEPATITIS C VIRUS RNA HELICASE

Hepatitis C virus is one of the causative agents for HCV-related liver disease development with high virulence. Antiviral drugs can be discovered through molecular target-based therapy by finding the inhibitors for RNA helicase that play crucial role in viral replication. An inhibitor can be derived from polysaccharides produced by microalgae. In this study, polysaccharide from microalgae BTM11 which had inhibitory activity against RNA helicase have been purified and characterized.On the other hand, the RNA helicase was produced by E. coli BL21(DE3)pLyss harboring NS3 RNA helicase HCV gene in pET-21b plasmid. This enzyme then was purified by affinity chromatography and this purified enzyme was used for HCV RNA helicase inhibitory assay. Polysaccharide fractions were separated from the extract of BTM 11 using Sepharose 4B column chromatography. Inhibitor activity was measured using colorimetry ATPase assay based on releasing of phosphate inorganic. The results of SDS-PAGE and Western blot showed that the purified RNA helicase had a molecular weight of 54kDa. The highest inhibition activity of HCV RNA helicase (88 ± 2,4726%) was achieved at fraction 10 of purified polysaccharide. The HPLC result showed that compounds of polysaccharide active fraction were maltopentose (Rt 4.183) and glucose (Rt 5.673). Both of 1H-NMR and IR spectra showed hydroxyl and carbonyl groups that present in the polysaccharide structure.      Key words: Hepatitis C Virus, RNA Helicase, Microalgae BTM11, chromatography, polysaccharid