PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2013)

This study aims to obtain empirical evidence about the influence of the audit committee characteristics which consist of proportion of the audit committee size, audit committee meetings and audit committee expertise that influencing the intellectual capital disclosure. This research is replication with modification of the research Ningsih (2014).The dependent variable is the intellectual capital disclosure. Board independence, listing age, profitability, and firm size are control variables. The population used in this study is all publicly traded companies listed on the Indonesia Stock Exchange in 2013 with sample were 181 companies. The sampling method used in this study is random sampling. The data used is secondary data that are audited annual report in 2013 which has been published and the data on the date of publication of financial statements. This study uses the technique of multyple linear regression analysis. The results of this research showed that proportion of audit committee size and audit committee expertise not significantly effect intellectual capital disclosure. While the frequency of audit committee meetings significantly intellectual capital disclosure and also one variables control which used in this research, ROA have significantly effect to intellectual capital disclosure but board independence, listing age, and sales do not have significant effect intellectual capital disclosure

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN (Studi Empiris pada PerusahaanPublik yang Tercatat di Bursa Efek Indonesia Tahun 2014-2015)

This study aims to examine the effects of corporate governance and tax avoidance toward the value of a company that a company may undertake. The sample in this study consists of 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 138 observations in the period 2014-2015. The sample is selected by purposive sampling method. Data analysis was performed with data quality testing, classical assumption testing, and hypothesis testing with multiple linear regression model. This study shows that good corporate governance has a positive and significant impact on company value. While tax evasion has a negative and significant influence on the value of the company

Implementasi Kebijakan Perekrutan dan Seleksi Bagi Calon Anggota Legislatif Dewan Pengurus Wilayah Partai Kebangkitan Bangsa Provinsi Sulawesi Utara Pada Pemilu 2019

This research aims to analyze the implementation of recruitment and selection policies for legislative candidates in the Regional Executive Board of the National Awakening Party of North Sulawesi Province in the 2019 elections. This research was conducted in approximately 4 months from January to April 2023. The research was conducted at the DPW PKB Office of North Sulawesi Province located in Lingkungan I, Tikala Ares Village, Tikala District, Manado City. Data collection techniques used in this research are observation and field studies, interviews, literature studies and qualitative, audio and visual documents. This research uses two sources of primary data and secondary data. Primary data is collected from the first source. The primary data sources in this study are informants who have been determined, while secondary data sources are collected as support from the first source. Secondary data sources can also be said to be data arranged in the form of documents consisting of documentation, articles, magazines and others that can support the primary data that has been obtained. Data analysis conducted in this research is by reducing data, presenting data and drawing conclusions or verification. The research on the implementation of recruitment and selection policies for legislative candidates at the DPW PKB of North Sulawesi Province shows that communication aspects, human resource aspects, disposition aspects, and bureaucratic structures in the recruitment and selection of prospective board members from the North Sulawesi PKB have not been carried out optimally in each process carried out

Analisis Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak terhadap Nilai Perusahaan

This study aims to examine the effects of corporate governance and tax avoidance toward the value of a company that a company may undertake.The sample in this study consists of 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 138 observations in the period 2014-2015. The sample is selected by purposive sampling method. Data analysis was performed with data quality testing, classical assumption testing, and hypothesis testing with multiple linear regression model.This study shows that good corporate governance has a positive and significant impact on company value. While tax evasion has a negative and significant influence on the value of the company

The Correlation Between IL-1β and IL-10 Levels in Estimating the Risk of Febrile Seizures

Febrile seizures are the most common forms of seizures in children with fever. A data from clinical and experimental studies suggest the potential role of immune generate products in their genesis. The balance between proinflammatory (IL-1β) and anti-inflammatory (IL-10) cytokines influences the regulation of infections and plays a role in the pathogenesis of febrile seizures. In existing literature, there is no research on the correlation between IL-1β and IL-10 levels as well as the ratio of IL-1β to IL-10 in estimating the risk of febrile seizures in seizure prone children aged between 3 months and 5 years. In this study, IL-1β, IL-10 levels and ratio of IL-1β to IL-10 in the risk of febrile seizures were investigated, and respondents were divided into three groups: febrile seizures, febrile without seizures and healthy children without histories of febrile seizure. This study has used A cross-sectional design, and each group had 17 co-respondents. IL-1β and IL-10 levels were measured by ELISA. Data were analyzed by SPSS 15. Findings showed there were significant differences between IL-1β and IL-10 as well as in the ratio of IL-1β to IL-10 between febrile seizure patients and healthy children. It was concluded that there were significant correlations between IL-1β and IL-10 levels as well as IL-1β to IL-10 ratios in estimating the risk of febrile seizures