Pengaruh Karakteristik Perusahaan Terhadap CSR Disclosure Dan Implikasinya Terhadap Earing Per Share

This study examined the influence of firm characteristics to Corporate Social Responsibility Disclosure (CSRD) and the implications to Earning Per Share (EPS). This study was divided into two parts. The first part was to test the influence of firm characteristics to the CSRD. The second part was to test the influence of the CSRD to EPS.This study used two regression models. The first regression model using multiple linear regression analysis that examined the effect of firm characteristics on the company CSRD. The second model using linear regression analysis that examined the effect of CSRD on EPS. The sample is annual report manufacture companies listed on the Indonesia Stock Exchange in 2010-2011.The results of this study indicate that in the first regression model, the characteristics of companies consisting of firm size and board of commissioners have a positive influence to CSRD that made by firm. Other variables consisting of profitability, level of leverage, management ownership and audit committee do not affect the CSRD. For the second model, CSRD have a positive effect to the earning per share

Advances in computer-aided crack length measurement during fatigue crack growth testing

The accurate measurement of crack length is one of the most important aspect of fatigue crack growth rate (FCGR) testing. Of the various methods available for crack length measurement, compliance technique is very popular due to the facilities it provides for easy automation. In the compliance technique, compliance crack length (CCL) rela-tions are used for correlating the compliance, computed from measurements of displacements & loads during fatigue cycling, to the crack length contained in the specimen. CCL relations are specific not only to the specimen geometry, but also to the location on the specimen body at which displacements are measured. This specificness is not very conducive to the experimentalist as it introduces errors in the measured crack length if the location of displacement measurement is not accurately maintained. With variations in specimen geometry and size, the accu-rate positioning of displacement measurement transducers is not an easy task. In order to provide greater flexi-bility in the use of the compliance technique, a new scheme has been proposed in this paper. Modelling the defo-rmation of a fracture mechanics specimen during fatigue cycling as rotation of two rigid hinge about a hringe point, the relationship between the location of the hinge-point with crack length has been established using finite element analysis for the single-edge notched three point bend specimen. Further -an iterative method has been developed which can be implemented in the background software for on-line crack length measurement. It has been shown that the iterative method converges rapidly to give the crack length with high accuracy

Studi Penilaian Klinis Penggunaan Antibiotik pada Pasien Penyakit Ginjal Kronis

A 6-week longitudinal prospective study was conducted to assess the effectiveness and the safety antibiotic used in chronic kidney disease (CKD) patients in internal medicine ward. We compared white blood count and glomerular fi ltration rate before and after antibiotic used. The CKD patients who admitted in the internal medicine ward and age ≥18 years old were included this study. Patients with incomplete laboratory data and renal replacement therapy were excluded in this study. The 25 patients who enrolled in this study were recruited. The majority gender of CKD was male (64%), the mean of age was 61.52±14.17 years old with length of stay (LOS) was 6.92±4.05 days. The highest number of patients was in CKD stage 3 (n=10, 40%) and was followed by CKD stage 2 (n=6, 24%). Most of them were diagnosed community acquired pneumonia. Tablet azithromycin (n=16, 64%) then Cefotaxime intra venous injection (IV) (n= 6, 24%), and Ceftazidime IV (n=5, 20%), Cloxacillin IV (n=4, 16%) were the most antibiotics prescribed. Generally patients had been prescribed appropriate dose of antibiotic and 88% of them showed improved white blood count. In contrast, the glomerular fi ltration rate of 44% CKD patients was getting worse. In conclusion, this study clearly indicate the CKD patients require close monitoring to maintenance of renal function even the antibiotic had been prescribed appropriately.Sebuah studi prospektif longitudinal 6 minggu dilakukan untuk menilai efektivitas dan antibiotik keamanan yang digunakan pada pasien penyakit ginjal kronis (CKD) di bangsal pengobatan internal. Kami membandingkan jumlah darah putih dan tingkat fi ltrasi glomerulus sebelum dan sesudah antibiotik digunakan. Pasien CKD yang dirawat di bangsal penyakit dalam dan usia ≥18 tahun dimasukkan dalam penelitian ini. Pasien dengan data laboratorium yang tidak lengkap dan terapi penggantian ginjal dikeluarkan dalam penelitian ini. 25 pasien yang terdaftar dalam penelitian ini direkrut. Jenis kelamin mayoritas CKD adalah laki-laki (64%), rata-rata usia adalah 61,52 ± 14,17 tahun dengan lamanya tinggal (LOS) adalah 6,92 ± 4,05 hari. Jumlah pasien terbanyak adalah pada CKD stadium 3 (n = 10, 40%) dan diikuti oleh CKD tahap 2 (n = 6, 24%). Sebagian besar dari mereka didiagnosis menderita radang paru-paru. Tablet azitromisin (n = 16, 64%) kemudian Cefotaxime injeksi intra vena (IV) (n = 6, 24%), dan Ceftazidime IV (n = 5, 20%), Cloxacillin IV (n = 4, 16%) adalah antibiotik yang paling diresepkan. Umumnya pasien telah diberi dosis antibiotik yang tepat dan 88% dari mereka menunjukkan peningkatan jumlah darah putih. Sebaliknya, tingkat fi ltrasi glomerulus dari 44% pasien CKD semakin buruk. Kesimpulannya, penelitian ini jelas menunjukkan pasien CKD memerlukan pemantauan ketat terhadap pemeliharaan fungsi ginjal bahkan antibiotik telah diresepkan dengan tepat

Compliance crack length relations for the four-point bend specimen

Compliance crack length relations for the four-point bend specimen geometry have not been reported in the literature in spite of this geometry being one of the popularly used specimens for fatigue crack growth studies. An effort has been made in the present work to fill this gap. Accordingly, the finite element technique was employed to simulate loading and calculate displacements at various locations in a four-point bend specimen. The load-displacement data thus obtained were processed to yield compliance crack length relations. These relations were employed to calculate the crack length during fatigue testing of four-point bend specimens in which the crack length was also measured by optical means. A good correlation was observed between the predicted crack length and that measured optically

Pengaruh Struktur Corporate Governance Dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci Di Laporan Keuangan

Corporate governance has impacts on the disclosure of key management compensation in the financial statements through the application of the principle of transparancy. This research aims to analyze the impact of corporate governance structure, such as family ownership, managerial ownership and the effectiveness of the audit committee, as well as audit quality of key management compensation disclosures in the financial statements according to PSAK No. 7 (Revised 2010). The research using multiple regressions examined non-financial companies listed on the Indonesia Stock Exchange in 2011. The research found that companies that are controlled by family and not part of a business group significantly affect management to comply with the mandatory disclosure related to key management compensation information in the financial statements. The research also found that the effectiveness of the audit committee significantly affects management to provide better information related to financial disclosures. Furthermore, the audit quality significantly increases the transparency of the compensation of key management related to PSAK No. 7 (Revised 2010).Keywords: corporate governance, disclosures, family ownership, audit committee, related party transaction---Teori corporate governance dapat memengaruhi pengungkapan kompensasi manajemen kunci pada laporan keuangan melalui penerapan prinsip transparansi. Penelitian ini bertujuan untuk menganalisis dampak struktur corporate governance, yakni kepemilikan keluarga, kepemilikan manajerial, dan efektivitas komite audit, serta kualitas audit terhadap pengungkapan kompensasi manajemen kunci pada laporan keuangan berdasarkan PSAK No. 7 (Revisi 2010). Penelitian ini menggunakan regresi multivariabel pada Perusahaan non keuangan yang terdaftar di BEI pada tahun 2011. Penelitian ini menemukan bahwa Perusahaan yang dikontrol oleh keluarga dan bukan bagian dari kelompok USAha secara signifikan memengaruhi manajemen untuk mematuhi aturan pengungkapan wajib terkait dengan informasi kompensasi manajemen kunci pada laporan keuangan. Penelitian ini juga menemukan bahwa efektivitas komite audit secara signifikan memengaruhi manajemen untuk menyajikan informasi yang lebih baik terkait pengungkapan keuangan. Begitu pula dengan kualitas audit yang signifikan meningkatkan transparansi atas kompensasi manajemen kunci terkait PSAK No. 7 (Revisi 2010)