Analisis faktor-faktor yang berpengaruh terhadap penetapan fee auditor pada industri otomotif, semen dan logom yang terhaftar di Bursa Efek (BEI)

INDONESIA: Besarnya fee audit yang ditetapkan oleh Kantor Akuntan Publik (KAP) merupakan salah satu objek yang menarik untuk diteliti. Dimana dalam dua decade terakhir penelitian mengenai pasar jasa audit telah tumbuh signifikan diluar negeri, sedangkan didalam negeri masih kurang terpublikasi karena minimnya informasi tentang fee auditor di Indonesia. Hal ini penting dilakukan mengingat permintaan akan jasa audit semakin banyak dan seiring perkembangan yang pesat karena kebutuhan di pasar modal. Untuk hal itu penelitian ini bertujuan menguji pengaruh ukuran perusahaan, ukuran KAP, jumlah anak perusahaan, dan profitabilitas terhadap fee auditor. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perusahaan manufaktur pada industry otomotif, semen, dan logam yang konsisten terdaftar di Bursa Efek Indonesia pada tahun 2009-2011. Pengambilan data menggunakan purposive sampling mengahasilkan jumlah sampel 23 perusahaan dengan analisis regresi linier berganda. Penganalisisan data menggunakan uji asumsi klasik, koefisien determinasi ( ), uji F, dan uji t dengan software SPSS 16.0. Hasil pengujian secara bersama-sama (simultan) bahwa variable ukuran perusahaan, ukuran KAP, jumlah anak perusahaan dan profitabilitas berpengaruh signifikan terhadap fee auditor. Uji secara parsial menunjukkan bahwa variable ukuran perusahaan dan jumlah anak perusahaan berpengaruh terhadap fee auditor, yang berarti bahwa semakin besar ukuran perusahaan dan semakin banyak jumlah anak perusahaan karena waktu yang dibutuhkan lebih lama maka semakin besar pula fee auditor yang dikeluarkan oleh perusahaan. Variable ukuran KAP dan profitabilitas tidak berpengaruh terhadap fee auditor, yang berarti perusahaan yang menggunakan jasa BIG4 atau non BIG4 dan berapapun besarnya laba atau rugi perusahaan tidak akan mempengaruhi besarnya fee auditor yang dikeluarkan setiap perusahaan. ENGLISH: The amount of audit’s fee determined by the Certified Public Accounting (CPA) is one of the interesting objects for a research. In the last two decades, the research on audit’s service market has grown significantly abroad. On however, the research related to auditor’s fee is less published in Indonesia because of less information about auditor’s fees. It is important conduct research to many demands for audit service and rapid development in required of the capital market needs. This research aims to examine the effects of client size, CPA size, total of subsidiaries companies, and profitability on the auditor’s fee. This research uses the secondary data from the manufacture company’s financial report on the automotive, cement, and metal industry which are consistently registered in Indonesia Stock Exchange from 2009 to 2011. The data is obtained through purposive sampling which gains 23 companies as the samples with double linear regression analysis. The data analysis uses classic assumption test, determination coefficient (R2), F test, and t test using SPSS 16.0 software. The simultaneous test shows that client size, KAP size, total of subsidiaries companies and profitability significantly influence the auditor’s fee. On the other hand, the partial test shows that the client size and total of subsidiaries companies also influence the auditor's fee. It means that the bigger the number of client size and subsidiaries because of the longer time needed, the bigger the amount of auditor's fee issued by the company will be. Based on this test, KAP size and profitability do not influence the auditor’s fee. It indicates that any profit or loss experienced by the company and the companies use either BIG 4 or non BIG 4 service will not influence the auditor’s fee issued by every company

Impact of wind farms capacity factor and participation in frequency support – reliability analysis

Expanded integration of wind energy implies technical confronts to maintain system reliability. Thus, comprehensive reliability models for wind turbines and related features are required. Composite and precise wind farms (WFs) reliability analysis includes wind turbine generator (WTG) detailed models besides wind speed (WS) probabilistic variations considering wake effects. This paper is considered as an extension to the proposed multi-state duration sampling model to asses WTG reliability integrated with a comprehensive representation for WF. The paper investigates the impacts of two WTG frequency support operation algorithms on capacity factors and first hierarchical level indices. LOEE is evaluated using a novel method to emphasis the chronological coordination between load and WS attitudes. System and load points’ reliability indices are estimated at moderate penetration levels of wind energy using a simplified technique. Results insure the feasibility of the composite WTG reliability model and provide reasonable indicators for WFs integration influence

Insights on the provision of frequency support by wind power and the impact on energy systems

This paper implements and compares between the key concepts to enable wind power short-term frequency support from electrical and mechanical loads perspectives. Pitch de-loading, kinetic energy extraction and wind turbine (WTG) over-speeding are investigated, where each concept is integrated as a supplementary controller to the conventional controls of WTG. Different patterns of wind speed are examined, step-change and real intermittent of high resolution. The examined aggregated synchronous area has a relatively high wind penetration with frequency support. The overall dynamic inertia of the system is assessed to analyze the impact of the integrated support methods and their key parameters. The coordination between synchronous areas and wind farms, which are interconnected through a multi-terminal high voltage direct current network (MT-HVDC) is examined. A definition of the virtual inertia of MT-HVDC grid is proposed. Results show that pitch de-loading secures support reserve most of the time, and kinetic energy extraction provides sustainable support for a short time, while accelerative de-loading could reach a compromise. The three methods are adaptable with the MT-HVDC holistic frequency support controller, with a small advantage of kinetic energy extraction on the virtual inertia of the MT-HVDC. Matlab/Simulink® is the simulation environment

Provision of frequency support by offshore wind farms connected via HVDC links

The high penetration levels of wind power will obligate wind farms to contribute to the mitigation of frequency drops. Comprehensive case studies are presented to investigate the different methods of frequency support provision by wind power. The implemented test system is composed of an offshore wind farm connected to an external grid through a point-to-point HVDC link. Three different frequency support methods are compared; droop de-loading, battery storage banks and a mix between the two methods. Moreover, two different methods of sensing the frequency drop, at the point of common coupling, by the wind farm are examined. The impact of the HVDC is highlighted, especially its role to transmit the power surge provided by the wind farm. A modified de-loading controller is developed and integrated to all the wind turbines, according to the executed case studies. Results show that the proposed frequency support solutions have almost similar impact on the natural frequency response at the point of common coupling. The HVDC link does not worsen the frequency response, and the fluctuations in voltage levels at onshore and offshore buses are very minor. DIGsILENT PowerFactory is integrated as a simulation environment

Integrating battery banks to wind farms for frequency support provision–capacity sizing and support algorithms

The expected high penetration levels of wind energy in power systems require robust and practical solutions to maintain typical conventional systems performance. Wind farms (WFs) positive contribution in eliminating grid frequency deviations is still a grey area, especially when they replace considerable conventional generation capacities. This paper offers a sizing algorithm to integrate storage battery banks (SBs) in WFs to provide feasible power support during frequency events. This algorithm determines the required rated power and capacity of each SB inside a WF according to several constrains, including wind speed (WS) characteristics at WF location. The size of the SB is based on a statistical study for the amounts of rejected wind power, and the events of low wind production. The offered operation algorithm controls the SB charging, discharging, and standby modes based on the acquisition of different dynamic variables, for example, WF output, load demand, and storage cells' state of charge. The operation algorithm aims to mitigate frequency drops and rejected wind power and to maintain the battery lifetime. Both algorithms are applied on a defined sector from a genuine conventional system merged with real WS chronological records at certain locations which are candidates to host WFs. Results reveal the positive influence of SB involvement on frequency excursions clearance; in addition, wasted wind energy is mitigated since wind turbines de-loading techniques are avoided and some rejected wind power is utilized to charge the installed SBs. Precise models are integrated through MATLAB and Simulink simulation environment

Novel metrics to quantify the impacts of frequency support provision methods by wind power

This paper introduces two novel metrics to judge the capability and influence of wind power to provide virtual inertia response (i.e. frequency support). The first metric considers the generation unit (i.e. wind turbine generator (WTG)/wind farm (WF) vs. synchronous generator). This metric is applied to compare between three different methods of provision of frequency support. The second metric assess the improvement or hindering in frequency response at the point of common coupling (PCC) between a WF and a synchronous area. This metric is critical especially to WFs that are connected via High Voltage Direct Current (HVDC) or Low-frequency AC links. Both metrics are universal so that they could be applied to any support method, and any power system. The first metric is applied to assess the virtual inertia response of an offshore WF, which is considered as a power plant along with the HVDC transmission link. Results assure the positive impact of the provision of frequency support by wind power. This impact is quantified could be used to tune frequency support controllers, and optimize system planning. It is verified that no obstacles are implied by the HVDC link to integrating frequency support methods, as the WF dominates the support proces

Frequency stability analysis in low frequency AC systems for renewables power transmission

The foreseen high penetration levels of wind energy will have serious implications on frequency stability, hence developed control methods of wind turbine and alternative technologies including energy storage should enable the provision of frequency support by wind power. Active research is ongoing to investigate the possibility of collecting and transmitting offshore wind power through low frequency alternating current systems (LFAC). This paper develops a novel method to enhance frequency support capability of generators connected to a LFAC system. The leveraged frequency regulation ability of the generators at LFAC system is emphasized. The voltage is proportional to the frequency of the LFAC system, so that the transformers can be protected when frequency drops. Then the generators at LFAC system acquire sufficient time for frequency regulation. In this paper, a hydro generator at LFAC system is regarded as an energy storage plant, which is connected to the LFAC system rather than normal frequency grid

Development of a generic future grid code regarding wind power in Europe

Present grid codes might not be a suitable reference for future-oriented research. The diversity of grid codes by different transmission system operators makes it challenging to get a clear and compact general overview on grid code requirements. ENTSO-E aims to develop a uniform grid code framework for Europe, which at present, however, still leaves many key aspects unspecified, referring instead to regulation by the relevant transmission system operator. To enable for general assessment of grid code compliance in future scenarios, a generic future grid code is required for academic research purposes, hence the compliance test is generalised and future-oriented rather than examining it with actual grid codes of today. The generic grid code under development provides fault ride through voltage profile and the required response, as well as frequency and rate of change of frequency requirements and the demanded power-frequency response. The specifications are inspired by the European grid codes, by ENTSO-E and the Irish grid code, which is seen by many as progressive when it comes to wind power integration

Wind turbines support techniques during frequency drops — energy utilization comparison

The supportive role of wind turbines during frequency drops is still not clear enough, although there are many proposed algorithms. Most of the offered techniques make the wind turbine deviates from optimum power generation operation to special operation modes, to guarantee the availability of reasonable power support, when the system suffers frequency deviations. This paper summarizes the most dominant support algorithms and derives wind turbine power curves for each one. It also conducts a comparison from the point of view of wasted energy, with respect to optimum power generation. The authors insure the advantage of a frequency support algorithm, they previously presented, as it achieved lower amounts of wasted energy. This analysis is performed in two locations that are promising candidates for hosting wind farms in Egypt. Additionally, two different types of wind turbines from two different manufacturers are integrated. Matlab and Simulink are the implemented simulation environments

The ethanolamide metabolite of DHA, docosahexaenoylethanolamine, shows immunomodulating effects in mouse peritoneal and RAW264.7 macrophages: evidence for a new link between fish oil and inflammation

Several mechanisms have been proposed for the positive health effects associated with dietary consumption of long-chain n-3 PUFA (n-3 LC-PUFA) including DHA (22 : 6n-3) and EPA (20 : 5n-3). After dietary intake, LC-PUFA are incorporated into membranes and can be converted to their corresponding N-acylethanolamines (NAE). However, little is known on the biological role of these metabolites. In the present study, we tested a series of unsaturated NAE on the lipopolysaccharide (LPS)-induced NO production in RAW264.7 macrophages. Among the compounds tested, docosahexaenoylethanolamine (DHEA), the ethanolamide of DHA, was found to be the most potent inhibitor, inducing a dose-dependent inhibition of NO release. Immune-modulating properties of DHEA were further studied in the same cell line, demonstrating that DHEA significantly suppressed the production of monocyte chemotactic protein-1 (MCP-1), a cytokine playing a pivotal role in chronic inflammation. In LPS-stimulated mouse peritoneal macrophages, DHEA also reduced MCP-1 and NO production. Furthermore, inhibition was also found to take place at a transcriptional level, as gene expression of MCP-1 and inducible NO synthase was inhibited by DHEA. To summarise, in the present study, we showed that DHEA, a DHA-derived NAE metabolite, modulates inflammation by reducing MCP-1 and NO production and expression. These results provide new leads in molecular mechanisms by which DHA can modulate inflammatory processes