Analisis Pengaruh Kualitas Audit, Debt Default Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research's goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren't significant with going concern opinion. Keywords: going concern opinion, debt default, audit quality, opinion shopping Tanggung jawab auditor saat ini tidak hanya berpusat pada penilaian kewajaran laporan keuangan dan mendeteksi fraud saja, tetapi juga menilai kemampuan Perusahaan dalam mempertahankan kelangsungan USAhanya. Hal ini disebabkan adanya tuntutan dari para shareholders kepada auditor untuk memberikan early warning akan prospek sebuah Perusahaan sebagai pertimbangan sebelum menetapkan keputusan investasi. Tujuan dari penelitian ini adalah untuk menguji pengaruh kualitas audit, debt default dan opinion shopping terhadap penerimaan opini going concern. Sampel penelitian ini adalah Perusahaan manufaktur yang listing di Bursa Efek Indonesia dari tahun 1997 – 2002. Regresi logistik digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan debt default berpengaruh signifikan sedangkan variabel lainnya (kualitas audit dan opinion shopping) tidak berpengaruh signifikan dengan penerimaan opini going concern

Pengaruh Keberadaan Wanita dalam Keanggotaan Dewan, Profitabiilitas, Leverage, Rasio Aktivitas Perusahaan, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Restatement Laporan Keuangan Perusahaan (Studi Empiris pada Perusahaan Non-financial Yang

This study aims to analyze and provide empirical evidence about the influence of the presence of women in the membership of the board, profitability, leverage, the ratio of activity of the company, size of company, and independent board of the company's restatement of financial statements ( Empirical Study on Non - Financial Companies Listed on Stock Exchange Indonesia Year 2007-2012 ). Several previous studies showed varying results. Previous research examines the influence of gender on the restatement of financial statements using control variables, whereas this study uses several control variables in previous research that transformed into the independent variables to be tested, as well as adding variable independent board. To obtain valid results, the testing performed on each variable based on the hypothesis constructed.The samples used were selected by purposive sampling method. The samples were 137 non-financial companies that went public in the Indonesia Stock Exchange of the observation period 2007-2012. The number of samples is the result of the reduction of the population by some criteria, there are 71 companies that are not experiencing restatement and 66 companies that experienced a restatement. The method used in the study to test the hypothesis using logistic regression methods.The results indicate that the presence of women in the membership of the board, leverage, and the ratio of the company's activities affect the restatement of financial statements, while profitability, firm size, and the independent board restatement does not affect the company's financial statements

Pengaruh Karakteristik Corporate Governance terhadap Luas Pengungkapan CSR

The objective of this research was to analyze which characteristics of corporate governance that influence the extent of corporate social responsibility (CSR) in companies engaged in manufacturing and mining listed in BEI and specified in sustainability reporting companies listed on IDX. Factors that were tested in this study is an independent commissioner, foreign ownership, public ownership. This sturdy uses 1 proxy that disclosure index.As the dependent variable, the research disclosure of corporate social responsibility is measured using Global Reporting Index (GRI) based on research that has been carried out by Said, et.al. in 2009. By using the method of random sampling, 97 companies of all comapnies listed on the IDX is based on the company's sustainability report in 2013, and the data were analyzed using multiple regression. The empirical results indicate that the independent directors have a positive relationship, and significant impact on corporate social responsibility disclosure in proxy disclosure index

Polyploid superficial cells that maintain the urothelial barrier are produced via incomplete cytokinesis and endoreplication

Summary: The urothelium is an epithelia barrier lined by a luminal layer of binucleated, octoploid, superficial cells. Superficial cells are critical for production and transport of uroplakins, a family of proteins that assemble into a waterproof crystalline plaque that helps protect against infection and toxic substances. Adult urothelium is nearly quiescent, but rapidly regenerates in response to injury. Yet the mechanism by which binucleated, polyploid, superficial cells are produced remains unclear. Here, we show that superficial cells are likely to be derived from a population of binucleated intermediate cells, which are produced from mononucleated intermediate cells via incomplete cytokinesis. We show that binucleated intermediate and superficial cells increase DNA content via endoreplication, passing through S phase without entering mitosis. The urothelium can be permanently damaged by repetitive or chronic injury or disease. Identification of the mechanism by which superficial cells are produced may be important for developing strategies for urothelial repair. : Binucleated superficial cells are critical for urothelial barrier function. Wang et al. show that they derive from binucleated intermediate cells that form via incomplete cytokinesis. Both superficial and intermediate cells increase ploidy via endoreplication, a feature likely to be important for repair and response to environmental changes. Keywords: endoreplication, urothelium, polyploidy, epithelial barrier, regeneratio

Protein Phosphatase 1 Beta is Modulated by Chronic Hypoxia and Involved in the Angiogenic Endothelial Cell Migration

Background/Aim: Endothelial cell migration is required for physiological angiogenesis, but also contributes to various pathological conditions, including tumour vascularization. The mRNA expression of PP1cβ, the beta isoform of the catalytic PP1 subunit, was shown to be upregulated in chronic hypoxia. Since hypoxia is a major regulator of angiogenesis, the potential role of PP1cβ in angiogenesis was investigated. Methods: We examined PP1cβ protein level in pediatric heart following chronic hypoxia and found PP1cβ upregulation in cyanotic compared with acyanotic myocardium. By treating HUVEC cells with hypoxia mimicking agent, PP1cβ protein level increased with maximum at 8 hours. The effect of PP1cβ pharmacological inhibition, knockdown and overexpression, on endothelial cell migration and morphogenesis, was examined using in vitro wound healing scratch assay and endothelial tube formation assay. The PP1cβ knockdown effects on F-actin reorganization (phalloidin staining), focal adhesion formation (vinculin) and focal adhesion kinases (FAK) activation, were evaluated by immunocytochemical staining and immunoblotting with specific antibodies. Results: PP1cβ knockdown significantly reduces endothelial cell migration, but does not have any significant effect on endothelial tube formation. Endothelial cell migration in the knockdown group is restored to the control level upon consecutive transfection with PP1cβ cDNA. PP1cβ overexpression does not significantly affect endothelial cell migration. Furthermore, PP1cβ knockdown induces profound cytoskeletal reorganization, loss of focal adhesion sites and impairment of focal adhesion kinases (FAK) activation. Conclusions: PP1cβ is regulator of endothelial cell migration, which is critical in the angiogenic process. PP1cβ inhibition reduces endothelial cell migration through focal adhesion turnover and actin polymerization pathways

A unified approach for the solution of the Fokker-Planck equation

This paper explores the use of a discrete singular convolution algorithm as a unified approach for numerical integration of the Fokker-Planck equation. The unified features of the discrete singular convolution algorithm are discussed. It is demonstrated that different implementations of the present algorithm, such as global, local, Galerkin, collocation, and finite difference, can be deduced from a single starting point. Three benchmark stochastic systems, the repulsive Wong process, the Black-Scholes equation and a genuine nonlinear model, are employed to illustrate the robustness and to test accuracy of the present approach for the solution of the Fokker-Planck equation via a time-dependent method. An additional example, the incompressible Euler equation, is used to further validate the present approach for more difficult problems. Numerical results indicate that the present unified approach is robust and accurate for solving the Fokker-Planck equation.Comment: 19 page

Entrepreneurial capital, social values and Islamic traditions: exploring the growth of women-owned enterprises in Pakistan

Main ArticleThis study seeks to explore the variables contributing to the growth of women-owned enterprises in the Islamic Republic of Pakistan. Based on a previously established multivariate model, it uses two econometric approaches: first classifying variables into predetermined blocks; and second, using the general to specific approach. Statistical analyses and in-depth interviews confirm that women entrepreneurs’ personal resources and social capital have a significant role in their business growth. Further, it reveals that the moral support of immediate family, independent mobility and being allowed to meet with men play a decisive role in the sales and employment growth of women-owned enterprises in an Islamic country such as Pakistan

IN VITRO REGENERATION OF MULTIPLE SHOOTS FROM THE NODAL EXPLANTS OF DRYMARIA CORDATA (L.) WILLD. EX. ROEM. AND SCHULT

Drymaria cordata commonly known as West Indian chick weed is widely exploited for its medicinal properties. An efficient protocol for in vitro multiplication of Drymaria cordata using nodal explants is developed. Nodal cultures were raised on Murashige and Skoog’s medium (MS) supplemented with auxins and cytokinins either alone or in combination with various auxins. Maximum number of shoots (19.51 ± 0.18) with high frequency of shooting response (76.6%) was obtained in nodal cultures on MS medium fortified with BAP (4.44μM) alone. The in vitro regenerated shoots were rooted in MS + IBA (0.49 μM). The plantlets obtained were successfully hardened and established in soil. Nearly 90% of survival was recorded