829 research outputs found

    Faktor-faktor yang Mempengaruhi Kualitas Laba pada Perusahaan High Profile yang Terdaftar di Bei

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    Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai faktor-faktor yang mempengaruhi kualitas laba pada Perusahaan high profile yang terdaftar di Bursa Efek Indonesia (BEI). Kualitas laba diukur dengan menggunakan koefisien respon laba (ERC). Faktor-faktor yang diteliti yaitu persistensi laba, peluang pertumbuhan, risiko, ukuran Perusahaan, kualitas tanggung jawab sosial Perusahaan, kualitas auditor, dan struktur modal. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel dari Perusahaan high profile yang terdaftar di BEI periode 2009 sampai 2012. Hasil penelitian menunjukkan bahwa peluang pertumbuhan berpengaruh positif terhadap kualitas laba, sementara risiko, ukuran, dan kualitas tanggung jawab sosial berpengaruh negatif terhadap kualitas laba. Persistensi laba, kualitas auditor, dan struktur modal tidak berpengaruh terhadap kualitas laba

    Coverage of exposed hardware after lower leg fractures with free flaps or pedicled flaps

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    Abstract. – OBJECTIVE: The placement of osteosynthetic materials in the leg may be complicated by hardware exposure. Successful soft tissue reconstruction often provides a critical means for limb salvage in patients with hardware exposure in the leg. Free flaps are currently considered the standard surgical procedure for soft tissue coverage of the wounds with internal hardware exposure. However, to date, no conclusive literature shows the superiority of a specific type of flap. MATERIALS AND METHODS: The current review compares data from the literature concerning outcomes and complications of free and pedicled flaps for exposed osteosynthetic material preservation in the leg. RESULTS: A total of 81 cases from twelve different articles presenting internal hardware exposure of the leg were analyzed in our study. Thirty-two patients underwent immediate reconstructive surgery with pedicled flaps, while forty-nine patients underwent free flap reconstruction. The overall survival rate for pedicled flaps was 96.77%, while for free flaps it was 97.77%. The overall implant preservation rate was 78.12% for pedicled flaps and 53.33% for free flaps. With reference to postoperative complications, the overall complication rate was 46.87% for pedicled flaps and 10.20% for free flaps. CONCLUSIONS: No significant difference was found in terms of overall flap survival. However, a significant difference was found regarding successful implant preservation (78.12% in the pedicled flap group vs. 53.33% in the free flap group). In particular, the first observation appears to be in contrast with the current trend of considering the free flaps the first choice procedure for soft tissue coverage of the wounds with internal hardware exposure. Nevertheless, a higher occurrence of postoperative complications was observed in the pedicled flap group (46.87% vs. 10.20%). The choice of the most appropriate reconstructive procedure should take into account several issues including the size of the wounds with internal hardware exposure, the possibility of soft tissue coverage with pedicled flaps, the availability of recipient vessels, general conditions of the patients (such as age, diabetes, smoking history), patients’ preference and presence of a microsurgical team. However, according to the results of this review, we believe that pedicled flap reconstruction should be reconsidered as a valid alternative procedure for skin tissue loss with hardware exposure whenever it is possible

    Pengaruh Corporate Social Responsibility Terhadap Respon Investor Pada Sektor Industri Pertambangan

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    This study was conducted to know the effect of Corporate Social Responsibility (CSR) on the response of investors. Some inconsistency in the results of previous studies either in a multi industry and mining industry in Indonesia was a motivation to prove the influence of CSR on the response of investors.CSRwas measured byusingindicatorsofthe Global ReportingIndex(GRI) version3.1. whereastomeasure the responseof investorsusingthe CumulativeAbnormal Return(CAR). Control variablesusedin this studywere the Returnon Assets(ROA), firm size, Debtto Equity Ratio(DER), andmarket share. This research was conductedatthe companiesinthe miningindustrysectorsthat listedinIndonesia Stock Exchange(IDX) in2008-2012with a sample of123 firm-year.The resultsofthe t testinthe miningindustrysectorshowedthatCSRhad asignificantand positiveaffecton the response ofinvestors. The control variablesof firm sizeandmarket share hadsignificant and positive influenceoninvestorresponse. Whilethe resultsforthe controlvariablesROAandDERdid notaffect theresponseof investors. Based on theF test resultsshowedCSR, ROA, firm size, DER, and themarket sharehadsignificant influenceto investorresponse

    Komponen Hasil Dan Mutu Biji Beberapa Varietas Tanaman Kedelai (Glycinemax (L.) Merril) Yang Ditanam Pada Empat Waktu Aplikasi Pupuk Nitrogen

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    Since grain soybean is high in protein content, nitrogen addition may be required at the time of pod development and grain filing. This research was conducted to identify the appropriate time of N application during soybean growth. The field experiment was established at experimental farm of the Faculty of Agriculture, Riau University, inPekanbaru, from JunetoOctober 2016. Three soybean genotypes; ie, Grobogan, Argomulyo and Kaba were planted under some timing of N applications; ie, no N applied, 25 kg kg N applied at planting, 25 kg N applied at 30 days after planting (DAP), and 25 kg N applied at planting added at the same rate at 30 DAP. The experiment was assigned in a randomized block design with 3 replications. Parametersmeasured were filled pod numbersperplant, seeds numberperplant, seed weightperplant, grain yieldm-2, 100-seed weight, oil contents and protein contents of the seed. The results showedthat the application of Nitrogen fertilizer affected yield component and grain quality ofGrobogan, Argomulyo and Kaba. Application of 25 kg N per haat planting date and added at the same rate at flowering stageresulted higher number of filled pod, grain weight per plant, grain yield per m2 and grain protein content than otherapplication timings

    Pengaruh Penghindaran Pajak terhadap Cash Holding Perusahaan dengan Leverage dan Return On Asset (Roa) sebagai Variabel Moderasi

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    This study aims to obtain empirical evidence and analyze the effect of tax avoidance on the company's cash holding, as well as the effect of leverage and ROA can moderate the tax avoidance of the cash holding companies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange Period 2013-2015. The samples selected for use in this study are 223 companie sample that meet the criteria of the sample. The data of this research are analyzed by using descriptive analysis, classical assumption test, hypothesis test with simple linear regression test and multiple linear regression test.The result of this research analysis shows that tax avoidance has a significant negative effect to the company's cash holding, leverage has a significant negative effect in moderating the effect of tax avoidance on the company's cash holding, and Return On Assets (ROA) has a significant negative effect in moderating the effect of tax avoidance on cash holding company

    Abundance And Distribution Of Kerang Darah (Anadara Granosa) In Intertidal Zone Monospesiesmangrove Ecosystem Avicennia Alba In The Anak Setatah Village Kepulauan Meranti Regency Riau Province

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    This study was conducted in March 2017 in the village of Anak Setatah, The District of West Rangsang, The Kepulauan Meranti regency of The Riau Province, aims to determine the abundance and the distribution of kerang darah (Anadara granosa), ingredients organic sediments, and The relationships between sedimentary organic content and abundance of kerang darah (A.granosa). To achieve these objectives it has been done three activities, namely: a) The calculation of the abundance of kerang darah (A.granosa) and measurement of water quality in the intertidal zone of mangrove forests monospesies Avicennia alba. b) Analysis of the distribution of kerang darah (A.granosa) in each zone (c) Analysis of samples of organic material in Marine Chemistry Laboratory of Marine Science Department, and (d) Analysis of sedimentary organic content relationships and abundance of kerang darah (A.granosa). An abundance of kerang darah highest at the lower zone and the lowest at the upper zone. Kerang darah have a clustered distribution patterns. Relations sedimentary organic matter content and the abundance of kerang darah (A.granosa)is positive and very weak

    Oil Content in Sediment and Its Relation with Abundance Macrozoobenthos in the Teluk Nibung Tanjung Balai Asahan North Sumatra

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    This study was conducted in November 2015. This study about Oil Content in Sediment and its Relation with Abundance Macrozoobenthos in the Teluk Nibung Tanjung Balai Asahan North Sumatra. The methodology that was used to research this is a method of survey, and divided into 3 station and in 1 station there are 3 points of sampling. Samples have been taken later incorporated to plastic and given sample macrozoobenthos solution formalin 10 % then taken and in Laboratorium analysis.The results of the analysis oil content in the Teluk Nibung during the survey obtained that oil content sediment station highest on 1 ( 600 ppm ) and oil content the lowest in 2 station (333,33 ppm ). Then the analysis identification Macrozoobenthos in may at these waters are 10 different species in this study there are several species dominating the Mitrela ligulla and N.Echinatus. The abundance of these species because the species is still can tolerate environmental stress at the base of the Teluk Nibung .Based on the linear regression simple , obtained the oil content with abundance of Makrozoobenthos strong correlation and have negative value that means the higher oil content and abundance Makrozoobenthos the lower

    Kajian Potensi Hutan Mangrove dalam Membangun Ekowisata di Kelurahan Basilam Baru Kota Dumai Provinsi Riau

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    Penelitian ini dilaksanakan pada bulan juli 2013 bertempat di Kelurahan Basilam Baru Kecamatan Sungai Sembilan Kota Dumai Provinsi Riau. Ekosistem mangrove mempunyai fungsi yang unik dalam lingkungan hidup. oleh karena adanya pengaruh laut dan daratan, mangrove mampu berperan sebagai penahan ombak serta penahan intrusi dan abrasi air laut. serta dapat dikembangkan sebagai wnawisata untuk kepentingan pendidikan dan penelitian. Penelitian bertujuan untuk mengkaji potensi ekosistem hutan mangrove di Kelurahan Basilam Baru untuk di kembangkan menjadi tujuan ekowisata mangrove, mengetahui tingkat partisipasi dan persepsi masyarakat, pemerintah, dan stakeholder lainnya dalam membangun ekowisata di Kelurahan Basilam Baru. Metode yang digunakan dalam penelitian ini adalah metode survei, yaitu dengan cara turun secara langung kelapangan untuk mengumpulkan data-data yang diperlukan. Wawancara terstruktur (kuesioner) dan non terstruktur (wawancara bebas mendalam) juga dilakukan untuk mengetahui respon-respon masyarakat sekitar dalam pengembangn ekowisata mangrove di Kelurahan Basilam Baru. Hasil penelitian menujukkan bahwa hutan mangrove di Kelurahan Basilam Baru memiliki kerapatan yang baik dengan kategori sangat padat. Hal ini ditunjukkan dengan nilai kerapatan pohon yang diteliti adalah 3955.56 Ind/Ha dan 7800 Ind/Ha, Ketebalan mangrove termasuk kategori tebal dan ekosistem mangrove di Kelurahan Basilam Baru memiliki nilai IKW sangat sesuai (S1) berdasarkan parameter pengembangan ekosistem mangrove
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