ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN SERTA IMPLIKASINYA TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2009-2012

Tujuan penelitian ini adalah memperoleh bukti empiris tentang faktor-faktor yang mempengaruhi kelengkapan pengungkapan laporan keuangan dan pengaruh kelengkapan pengungkapan laporan keuangan terhadap asimetri informasi pada perusahaan perbankan tahun 2009-2012. Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia dengan populasi 31 perusahaan perbankan. Metode pemilihan sampel adalah Purposive Random Sampling, sehingga diperoleh sampel sebanyak 15 perusahaan yang terdapat dalam perusahaan perbankan di Bursa Efek Indonesia selama periode 2009-2012. Metode analisis yang digunakan adalah teknik regresi berganda pada penelitian tahap 1 dan teknik regresi sederhana pada penelitian tahap 2, yang sebelumnya dilakukan uji normalitas data dan uji asumsi klasik terlebih dahulu. Pengujian hipotesis digunakan untuk menguji pengaruh variabel bebas secara parsial dan simultan terhadap variabel terikat. Koefisien determinasi penelitian tahap 1 memperlihatkan 68,4% perubahan pada pengungkapan dipengaruhi oleh variabel-variabel penentu dalam model sedangkan sisanya 31,6% diterangkan oleh variabel lain yang tidak dalam model. Koefisien determinasi penelitian tahap 2 memperlihatkan 6,2% perubahan pada asimetri informasi dipengaruhi oleh pengungkapan, sedangkan sisanya 93,8% diterangkan oleh variabel lain. Berdasarkan hasil analisis tahap 1 diketahui bahwa variabel independen yang mempunyai pengaruh signifikan terhadap pengungkapan adalah ukuran perusahaan dengan nilai signifikan 0.000<0.05, solvabilitas dengan nilai signifikansi 0,005<0,05 dan profitabilitas dengan nilai signifikansi 0,041<0,05. Sementara itu, likuiditas tidak berpengaruh terhadap pengungkapan pada perusahaan perbankan di Bursa Efek Indonesia dengan nilai signifikansi 0,148>0,05. Hasil analisis tahap 2 diketahui bahwa variabel pengungkapan tidak mempunyai pengaruh signifikan terhadap asimetri informasi yang ditunjukkan dengan nilai signifikansi 0,054 > α 0,05. Kata kunci: ukuran perusahaan, solvabilitas, likuiditas, pengungkapan, dan asimetri informasi

Composites of CoFe2O4/Graphene oxide/Kaolinite for adsorption of lead ion from aqueous solution

In this work, we established composites from kaolinite (K), CoFe2O4 (CF), and graphene oxide (GO) for the adsorption of the lead ion (Pb (II)). Initially, a composite of CF-GO was synthesized by hydrothermal method using cellulose bio-template extracted from false banana. The weight ratio of GO varied from 0.20 to 0.30, i.e., (1-x) CF/(x)GO (x = 0.20, 0.25, 0.30). The sample with x = 0.30, i.e., CF-0.3GO exhibited a better adsorption capacity of about 23.6 mg g−1 from the binary composite samples at the initial Pb concentration of 50 mg L−1. Then, the contact time and adsorbent dosage of CF-0.3GO were optimized with the corresponding results of 90 min and 1.2 g L−1, respectively. A ternary composite was formulated from the sample of CF-0.3GO and Kaolinite (K) with the nominal composition of (1-y)K/(y)(CF-0.3GO), where y = 0.30, 0.45, 0.60, and 0.75. Among the ternary composites, the sample with a composition of 0.25K/0.75(CF0-0.3GO) showed the best adsorption capacity of about 4.2 mg g−1 at the initial Pb concentration of 10 mg L−1, and this sample was subsequently selected for further studies. The synthesized composites were characterized using powder X-ray diffraction (XRD), Scanning electron microscopy (SEM), Fourier transforms infrared spectroscopy (FTIR), and Differential thermogravimetric analysis (TGA-DTA), Brunauer-Emmett-Teller (BET), respectively, to determine phase purity, the particles morphology, functional groups, thermal stability, and surface area and pore volume of the of samples. Atomic absorption spectroscopy (AAS) was used to determine the adsorption capacity of samples. The effect of pH ranging from 2 to 10 was investigated for the present composite. At pH of 4, the adsorption capacity and removal efficiency changed significantly, with the corresponding results of 6.62 mg g−1 and 99 %, respectively, and becomes constant. Adsorption isotherms and kinetics were investigated for a composite with a composition of 0.25K/0.75 (CF-0.3GO). The Freundlich isotherm model best fits the adsorption isotherm, with a correlation coefficient of 0.93, and the kinetic behavior followed Pseudo-second-order adsorption kinetics. Finally, the synthesized composite was stable for three-round tests toward the Pb(II) removal. Therefore, the results of this study indicate that the composites of CoFe2O4/Graphene oxide/Kaolinite could be a potential candidate for the removal of Pb (II) ions

Assessment of hygienic practices in beef cattle slaughterhouses and retail shops in Bishoftu, Ethiopia : implications for public health

Understanding the potential drivers of microbial meat contamination along the entire meat supply chain is needed to identify targets for interventions to reduce the number of meatborne bacterial outbreaks. We assessed the hygienic practices in cattle slaughterhouses (28 employees) and retail shops (127 employees) through face-to-face interviews and direct personal observations. At the slaughterhouses, stunning, de-hiding and evisceration in vertical position, carcass washing and separate storage of offal were the identified good practices. Lack of hot water baths, absence of a chilling room, infrequent hand washing, insufficiently trained staff and irregular medical check-up were practices that lead to unhygienic handling of carcasses. At the retail shops, cleaning equipment using soap and hot water (81%), storing unsold meat in refrigerators (92%), concrete floors and white painted walls and ceilings were good practices. Adjacently displaying offal and meat (39%), lack of a cold chain, wrapping meat with plastic bags and newspapers, using a plastic or wooden cutting board (57%), infrequent washing of equipment and floors, and inadequately trained employees were practices that could result in unhygienic handling of beef. Our study identified unhygienic practices both at the slaughterhouses and retail shops that can predispose the public to meatborne infections, which could be improved through training and implementation of quality control systems

Risk Perceptions and Protective Behaviors Toward Bovine Tuberculosis Among Abattoir and Butcher Workers in Ethiopia

Bovine Tuberculosis (BTB) is a serious cause of economic losses and public health threat, especially in developing countries. Humans acquire BTB through consumption of raw or undercooked meat, inhalation of aerosol and occupational exposure. A cross-disciplinary approach to study diseases connecting society and biology helps to understand the ways in which social, cultural, behavioral, and economic circumstances influence a healthy life. The objective of this study was to assess the risk perceptions and protective behaviors toward BTB among abattoir and butcher workers in central Ethiopia. A health belief model was used to generate the desired data following health belief model constructs. A total of 300 meat handlers working in local abattoirs, export abattoirs and butcher houses in Bishoftu, Modjo, Dukem, and Akaki towns of central Ethiopia were selected using a systematic random sampling method. Univariate and multivariable logistic regression analysis were used to assess factors associated with risk of exposure to BTB through the consumption of raw meat. The results showed that among the study participants, 95% heard about BTB and 93% knew that eating raw meat could be a source of BTB for humans. More than 62.7% of the respondents in the high risk group strongly agreed that contracting BTB would prevent them from coming to work, keep them in bed for an extended period of time and cause death. The majority of the respondents believed that free provision of personal protective clothing, compensation with test and slaughter campaigns, television and radio advertisements, educational programs and government-imposed penalties would help in prevention of BTB. Despite the high perceived severity and risk perception, the multivarable logistic regression model showed low-risk protective behavior among male (OR: 2.3, 95% CI: 1.2–4.3) and older age (&gt;30) individuals (OR: 14.4 95% CI: 2.1–125.8). The study also noted the importance of media for health education as means for prevention of BTB. The authors strongly recommended the need of promotion of behavioral change toward the consumption of raw meat wich would have potential implications for the public health impacts of zoonotic tuberculosis and ultimately help national and global efforts toward prevention and control of tuberculosis

Upper mantle temperature and the onset of extension and break-up in Afar, Africa

It is debated to what extent mantle plumes play a role in continental rifting and eventual break-up. Afar lies at the northern end of the largest and most active present-day continental rift, where the East African Rift forms a triple junction with the Red Sea and Gulf of Aden rifts. It has a history of plume activity yet recent studies have reached conflicting conclusions on whether a plume still contributes to current Afar tectonics. A geochemical study concluded that Afar is a mature hot rift with 80 km thick lithosphere, while seismic data have been interpreted to reflect the structure of a young, oceanic rift basin above mantle of normal temperature. We develop a self-consistent forward model of mantle flow that incorporates melt generation and retention to test whether predictions of melt chemistry, melt volume and lithosphere–asthenosphere seismic structure can be reconciled with observations. The rare- earth element composition of mafic samples at the Erta Ale, Dabbahu and Asal magmatic segments can be used as both a thermometer and chronometer of the rifting process. Low seismic velocities require a lithosphere thinned to 50 km or less. A strong positive impedance contrast at 50 to 70 km below the rift seems linked to the melt zone, but is not reproduced by isotropic seismic velocity alone. Combined, the simplest interpretation is that mantle temperature below Afar is still elevated at 1450◦C, rifting started around 22–23 Ma, and the lithosphere has thinned from 100 to 50 km to allow significant decompressional melting