PENGARUH OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2013-2015

ABSTRACT RICO BOBMAN. The Influence of The Previous Year Audit Opinion, Firm Size and The Leverage Ratio to The Receiving of Going Concern Audit Opinion on Manufacturing Firms Listed in Indonesian Stock Exchange during 2013-2015. Faculty of Economics Universitas Negeri Jakarta. 2016. This research is conducted to analyze the factors which influence the receiving of a going concern audit opinion which is represented by the independent variables of previous year audit opinion, leverage ratio and firm size on manufacturing companies listed in the Indonesia Stock Exchange (IDX) with period of observation starting 2013 until 2015.The sampling method chosen is purposive sampling. The data collected was secondary data by documentation method through www.idx.co.id. An examination using logistic regression showed that previous year audit opinion had significant influence to receiving going concern audit opinion. Meanwhile, it also showed that firm size and leverage ratio didn't significantly influence the receiving going concern audit opinion. Keywords : Firm Size, Going Concern, Going Concern Audit Opinion, Indonesian Stock Exchange (IDX), Leverage Ratio, Previous Year Audit Opinio

Rapid T1 quantification based on 3D phase sensitive inversion recovery

<p>Abstract</p> <p>Background</p> <p>In Contrast Enhanced Magnetic Resonance Imaging fibrotic myocardium can be distinguished from healthy tissue using the difference in the longitudinal <it>T</it>₁relaxation after administration of Gadolinium, the so-called Late Gd Enhancement. The purpose of this work was to measure the myocardial absolute <it>T</it>₁post-Gd from a single breath-hold 3D Phase Sensitivity Inversion Recovery sequence (PSIR). Equations were derived to take the acquisition and saturation effects on the magnetization into account.</p> <p>Methods</p> <p>The accuracy of the method was investigated on phantoms and using simulations. The method was applied to a group of patients with suspected myocardial infarction where the absolute difference in relaxation of healthy and fibrotic myocardium was measured at about 15 minutes post-contrast. The evolution of the absolute <it>R</it>₁relaxation rate (1/<it>T</it>₁) over time after contrast injection was followed for one patient and compared to <it>T</it>₁mapping using Look-Locker. Based on the <it>T</it>₁maps synthetic LGE images were reconstructed and compared to the conventional LGE images.</p> <p>Results</p> <p>The fitting algorithm is robust against variation in acquisition flip angle, the inversion delay time and cardiac arrhythmia. The observed relaxation rate of the myocardium is 1.2 s^-1, increasing to 6 - 7 s^-1after contrast injection and decreasing to 2 - 2.5 s^-1for healthy myocardium and to 3.5 - 4 s^-1for fibrotic myocardium. Synthesized images based on the <it>T</it>₁maps correspond very well to actual LGE images.</p> <p>Conclusions</p> <p>The method provides a robust quantification of post-Gd <it>T</it>₁relaxation for a complete cardiac volume within a single breath-hold.</p