The Effect of Voluntary Disclosure and Earnings Quality on Cost of Equity

The objective of this research is to examine the level and effect of voluntary disclosure andthe earnings quality on cost of equity capital of listed manufacturing company inIndonesian Stock Exchange in 2008. This study uses secondary data from the annualreports of 75 manufacturing firms listed in Indonesia Stock Exchange (IDX) in 2008. Weuse multiple regressions to test hypotheses. We find that the average of voluntarydisclosure is only 29.7%, which indicates that firms’ disclosure in the annual report is stilllow. The result also shows that the level of voluntary disclosure, in contrary to expectation,has positive and significant effect on cost of equity capital. We find some evidences thatearnings quality can reduce cost of equity capital.Tujuan penelitian ini adalah untuk menganalisis pengaruh tingkat pengungkapan sukareladan kualitas laba terhadap cost of equity capital pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia tahun 2008. Penelitian ini dilakukan pada 75 perusahaan yangmenjadi sampel penelitian. Hipotesis penelitian diuji menggunakan regresi linier berganda.Hasil penilaian atas indeks pengungkapan sukarela menunjukkan rata-rata indekspengungkapan sukarela hanya 29.7% sehingga dapat disimpulkan bahwa tingkatpengungkapan sukarela dalam laporan tahunan perusahaan masih rendah. Hasil penelitianmenunjukkan bahwa tingkat pengungkapan sukarela, berbeda dengan dugaan, mempunyaipengaruh positif signifikan terhadap biaya modal ekuitas. Ditemukan juga bukti bahwakualitas laba dapat menurunkan biaya modal ekuitas

Analisis Permintaan Kredit Pensiun pada Bank BTPN Cabang Pekanbaru

This study aims to analyze the Pension Credit Demand in BTPN held in Pekanbaru of Riau Province. The population in this study is the Bank Pekanbaru City Bank customers who make pension credit loan people amounted to 1,688 customers, samples are taken using Slovin formula with the results of the sample amounted to 95 customers. Data analysis techniques in this study by using Quantitative Descriptive Method models performed in this study is the Multiple Linear Regression there are some tests performed in this study: Classical Test Assumptions, Multicollinearity Test, Test heterocedastity, autocorrelation test, Normality Test, Test of Significance, Test t Test, F-acquired research F.Hasil count (58,059)> F table (3,095) and sugnifikansi (0,000) 0.05 means that the interest rate does not affect the demand for credit. Based on observations made observations most consumers just do not know how much the interest rate offered by the Bank and the Bank Pekanbaru they do not want to know the amount of mortgage interest rates being offered, this is because not all serve Bank of pension credit, which has only BTPN services Retirement credit

Controlled Clinical Trial Effect of Noni Fruit Extract (Morinda citrifolia) Toward Overactive Bladder Women through Observation of High-Sensitivity C-reactive Protein in Urine Levels

BACKGROUND: The prevalence of overactive bladder (OAB) appears to increase with age (aging), and free radicals most contribute to an increase in the aging process. But now, some researchers have found the efficacy of Morinda citrifolia in inhibiting the oxidative stress process so that it is expected to be beneficial for the treatment of OAB. AIM: The aim of this study was to find out the effect of M. citrifolia extract on overactive women bladder (OAB) through observation of high-sensitivity C-reactive protein (hs-CRP) urine level. METHODS: This research is an experimental study using double-blind randomized controlled trial design conducted at General Hospital H. Adam Malik Medan, USU Pharmacy Laboratory for extraction of noni fruit (M. citrifolia) and the Integrated Laboratory of Biochemical-Biomolecular USU Faculty of Medicine for the examination of hs-CRP urine levels. A t-dependent test is performed if data distribution is normally distributed or if not normally distributed, the median values are compared with the Mann–Whitney U-test. The effect of noni in hs-CRP levels performed by wilcoxon signed-Ranks Test. The statistical significance test with CI 95% and significant difference value p<0,05. RESULTS: These results indicate that the noni fruit extract has weak antioxidant activity (IC50 >150 ppm). From the statistical analysis, a significant difference (p < 0.05) was obtained in hs-CRP urine level after compared to before treatment. These results indicate that after treatment, there was an improvement in the degree of OAB symptom scores in Group A and Group B. CONCLUSIONS: Noni fruit extract (M. citrifolia) is proven to be able to inhibit oxidative stress in urothelium through observation of hs-CRP urine levels in overactive women bladder (OAB). &nbsp