Determinan Manajemen Laba Dengan Moderasi Komite Audit (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2018-2020)

The purpose of this study is to see the effect of leverage, size and audit quality on earnings management by moderating the audit committee in manufacturing companies listed on the Stock Exchange, both partially and simultaneously. Profit administration is the impact of using pools in financial planning. The use of the collection premise in the setting of budget articulation does not indicate the possibility that this miracle of profit administration can occur in publicly traded companies around the world, both in the capital markets of developing countries and in the capital markets of countries. develop. The population of this study is a manufacturing company on the IDX for the 2018-2020 period, which is 177 companies and the sample uses a total of 204 units of analysis. The research method applies multiple linear regression analysis techniques. The results of the study mean that leverage and audit quality partially affect earnings management. Size partially has no effect on profit management. The audit committee can strengthen the correlation between leverage and profit management. The audit committee can strengthen the correlation between size and profit management. The audit committee could not strengthen the correlation between audit quality and earnings management.   Keywords : Leverage, Size, Audit Quality, Earnings Management, Audit Committe

PENGAMANAN CITRA DIGITAL DENGAN STEGANOGRAFI MENGGUNAKAN METODE (RPP) RANDOM PIXEL POSITIONING

Seiring perkembangan teknologi, kerahasiaan suatu informasi sangat penting sebab dapat meyebabkan kerugian materil maupun non materil dan saat ini banyak teknik pengamanan data yang sudah dimanfaatkan, salah satu diantaranya adalah teknik steganografi yang menyembunyikan data rahasia ke dalam wadah (media) digital berupa gambar sehingga keberadaan,data rahasia tersebut tidak diketahui oleh orang lain. Penelitian ini bertujuan untuk membangun aplikasi steganografi yang menjadikan alternative dalam pengamanan data agar tidak terjadi manipulasi data pengalokasian dana desa di dinas PMD kabupaten Deli Serdang dengan mengimplementasikan metode Random Pixel Positioning. Hasil penelitian dapat disimpulkan bahwa Penyisipan pesan atau dokumen dengan metode random pixel positioning dalam media gambar dapat dilakukan dengan baik

UJI KARAKTERISTIK SIFAT FISIK DAN PEMBAKARAN MINYAK JELANTAH SEBAGAI BAHAN BAKAR KOMPOR YANG MENGGUNAKAN SUMBU KOMPOR

The research objective was to study physical characteristic of discarded cooking oil combustion as the energy sources for wick stove. This research used Group Randomized Design consisting of two factors with three levels and three replications. The first factor is the filtration treatment of used cooking oil (A), and the second factor is the treatment of used cooking oil temperature (B). The parameters observed were firing rate, rate capillarity, viscosity, density, flash point, porosity and surface tension. The results showed the temperature and filtering of each treatment have significant effect on the rate of combustion, the rate of capillarity. Interaction of temperature and filtration respectively has significant effect on the rate of combustion and spur capillarity. The results showed that combined treatment temperature of 700C with a screening filter paper (A3B3) is the best treatment with the burning rate of 0.0189 mL / s, while combined treatment temperature of 700C with no filtering (A3B1) is the best treatment at the rate of capillarity 0.01173 mL / s.Keywords : cooking oil, rate capillarity, viscosity, densit

Haf

Vêtement traditionnel et caractéristique du costume féminin de l’Aurès, le haf rappelle par son drapage le peplum des femmes de l’Antiquité. Toujours de couleur sombre, noir ou indigo, sa confection nécessite dix mètres (vingt coudées) de cotonnade en 80 cm de largeur. Le tailleur coupe la pièce en deux parties égales et coud les deux morceaux, lé à lé, en intercalant entre les deux une bande de cotonnade claire, rouge ou orange, de même longueur et d’une trentaine de centimètres de large. Il..

Non-Gaussian curvature distribution of actin-propelled biomimetric colloid trajectories

We analyze the motion of colloids propelled by a comet-like tail of polymerizing actin filaments. The curvature of the particle trajectories deviates strongly from a Gaussian distribution, implying that the underlying microscopic processes are fluctuating in a non-independent manner. Trajectories for beads of different size all showed the same non-Gaussian behavior, while the mean curvature decreased weakly with size. A stochastic simulation that includes nucleation, force-dependent dissociation, growth, and capping of filaments, shows that the non-Gaussian curvature distribution can be explained by a positive feedback mechanism in which attached chains under higher tension are more likely to sna

Haf

Vêtement traditionnel et caractéristique du costume féminin de l’Aurès, le haf rappelle par son drapage le peplum des femmes de l’Antiquité. Toujours de couleur sombre, noir ou indigo, sa confection nécessite dix mètres (vingt coudées) de cotonnade en 80 cm de largeur. Le tailleur coupe la pièce en deux parties égales et coud les deux morceaux, lé à lé, en intercalant entre les deux une bande de cotonnade claire, rouge ou orange, de même longueur et d’une trentaine de centimètres de large. Il..

Nucleation Induced Undulative Instability in Thin Films of nCB Liquid Crystals

A surface instability is reported in thin nematic films of 5CB and 8CB, occurring near the nematic--isotropic phase transition. Although this instability leads to patterns reminiscent of spinodal dewetting, we show that it is actually based on a nucleation mechanism. Its characteristic wavelength does not depend markedly on film thickness, but strongly on the heating rate.Comment: 4 pages, 5 figure

AFM-based mechanical characterization of single nanofibres

Nanofibres are found in a broad variety of hierarchical biological systems as fundamental structural units, and nanofibrillar components are playing an increasing role in the development of advanced functional materials. Accurate determination of the mechanical properties of single nanofibres is thus of great interest, yet measurement of these properties is challenging due to the intricate specimen handling and the exceptional force and deformation resolution that is required. The atomic force microscope (AFM) has emerged as an effective, reliable tool in the investigation of nanofibrillar mechanics, with the three most popular approaches—AFM-based tensile testing, three-point deformation testing, and nanoindentation—proving preferable to conventional tensile testing in many (but not all) cases. Here, we review the capabilities and limitations of each of these methods and give a comprehensive overview of the recent advances in this field

Perbedaan Karakteristik Tubuh Merpati Tinggi Jantan dan Merpati Balap Jantan Lokal

This study aims to 1) describe the different characteristics of racing pigeons and doves male high (eye color, fur color, head shape, and the shape of the body). 2) identifying differences in the characteristics of high male pigeons and racing pigeons male). The research was conducted in December 2015 in captivity and pigeon racing pigeons high on the road abdinegara number 43 Sumur Batu, Teluk Betung and Pagar Alam road number 49, Tanjung Karang Barat, Bandar Lampung. This study used survey method with the observation of qualitative and quantitative characteristics. The results showed qualitative characteristics at high male pigeons dominated by the color of the yellow, the color of feathers tritis, rounded head shape and body shape banana. As for the male pigeon racing is dominated by the color of the iris yellow, Prumpung coat color, head shape turtledove, and body shape banana. High pigeon males have an average length of beak 2,53 ± 0,50 cm longer and shorter body weight ie 331,32 ± 15,36 gr compared to males racing pigeons which have a longer half-life 2.46 ± 0,50 cm and weight 444,03 ± 55,31 gr and wide flutter higher saayap namely 28,93 ± 1,08 cm compared to the racing pigeons 25.16 ± 0,79 cm and length leg lower 8,46 ± 1,30 cm than racing pigeons cm 14.93 ± 0,86 cm

Growth and Survival Rate of Common Carp (Cyprinus Carpio L) with Different Biofilter Combination in Recirculation Aquaponic System

This study was conducted for 60 days from 29 June until 28 August 2013, in Laboratory Breeding Unit of the Faculty of Fisheries and Marine Sciences University of Riau. The aim of the study was to determine the growth and survival rate of common carp (Cyprinus carpio L) using a biofilter fresh water clam (Pilsbryoconcha exilis) on aquaponic system. The method used in this study was experimen with 1 factor and 4 treatments. The treatments were density of 10, 20, 30, and 40 kangkung (Ipomoea reptana) of each treatment.The best result was invented on P3 (density of 40 watch) with absolute growth rate of 8,09 gram, length growth rate of 4,83 cm, daily growth rate 2,39%, survival rate of 97,76% and biomass rate of 154,49 gram. The best water quality parameters recorded during in the research period was achieved by P3 of ammonia (NH3) 0.02-0.05 mg/l, nitrite (NO2) 0.05-0.06 mg/l, nitrate (NO3) 1.64-0.63 mg/l, temperature 27-290 C, pH 5-6, dissolved oxygen (DO) 3-3.46 mg/l, and (CO2) 6.34-10.78 respectively