Ukuran Perusahaan, Winner/loser Stock, Debt to Equity Ratio, Dividend Payout Ratio Pengaruh Terhadap Perataan Laba

Income smoothing is an effort in controlling earnings management to increase or decrease the company\u27s earnings to reduce fluctuations in earnings. This study aimed to examine the effect of the firm size, winner/loser stock, debt to equity ratio, dividend payout ratio to income smoothing. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (BEI) in the period 2010-2013. The sample was selected using purposive sampling technique and acquired 29 manufacturing companies as sample with 116 observations. The analysis technique used in this study is a multiple regression analysis using SPSS.Results The investigations showed that the firm size and winner/loser stocks have significant influence on income smoothing, while debt to equity ratio and dividend payout ratio does not significantly affect income smoothing

Characteristics of ED visits by internal medicine patients.

<p>P-values were calculated using unpaired T-test and Chi-square test. SD = standard deviation; ED = emergency department; mo = months; CCI = Charlson co-morbidity index.</p><p>* = 0.001 < p < 0.05</p><p>** = p < 0.001.</p><p>Characteristics of ED visits by internal medicine patients.</p

Medical and organisational factors with significant impact on ED-LOS after multivariable analysis.

<p>ED-LOS = emergency department length of stay; ORadj = adjusted odds ratio; CI = confidence Interval.</p><p>* = 0.001 < p < 0.05</p><p>** = p < 0.001.</p><p>Medical and organisational factors with significant impact on ED-LOS after multivariable analysis.</p

Flow chart of the studied population.

<p>ED = emergency department.</p

Emergency department length of stay (ED-LOS) per hour for elderly patients and younger patients.

<p>Emergency department length of stay (ED-LOS) per hour for elderly patients and younger patients.</p

Elderly emergency patients presenting with non-specific complaints: Characteristics and outcomes

<div><p>Background</p><p>Non-specific complaints (NSC) are common at the emergency department, but only a few studies have shown evidence that these complaints are associated with a poor prognosis in elderly emergency patients.</p><p>Objective</p><p>To describe patient characteristics and outcomes in a cohort of elderly emergency patients presenting with NSC. Outcomes were: patient characteristics, hospitalization, 90-day ED-return visits, and 30-day mortality.</p><p>Method</p><p>A retrospective cohort study was conducted amongst elderly patients present to the Internal Medicine Emergency Department (ED) between 01-09-2010 and 31-08-2011. NSC were defined as indefinable complaints that lack a pre-differential diagnosis needed to initiate of a standardized patient evaluation. Cox regression was performed to calculate Hazard Ratios (HR) and corrected for confounders such as comorbidity.</p><p>Results</p><p>In total, 1784 patients were enrolled; 244 (13.7%) presented with NSC. Compared to those with SC, comorbidity was higher in the NSC-group (Charlson comorbidity index 3.0 vs. 2.4, p<0.001). The triage level did not differ, but ED-length of stay was longer in the NSC-group (188 vs. 178 minutes, p = 0.004). Hospitalization was more frequent (84.0 vs. 71.1%, p<0.001) and the length of hospital stay (9 vs. 6 days, p<0.001 was longer in the NSC- than in the SC-group. The number of ED-return visits were comparable between both groups (HR 0.8, 95%CI 0.6–1.1). Mortality within 30-days was higher in the NSC- (20.1%) than in the SC-group (11.0%, HR 1.7 95%CI 1.2–2.4).</p><p>Conclusion</p><p>Elderly patients present with NSC at the ED regularly. These patients are more often hospitalized and have a substantially higher 30-day mortality than patients with SC.</p></div

Emergency department characteristics.

<p>Emergency department characteristics.</p

The association between type of complaint and clinical outcomes.

<p>The association between type of complaint and clinical outcomes.</p

Flow chart of the study population.

<p>Flow chart of the study population.</p

ED discharge diagnosis and hospital discharge diagnosis.

<p>A. The diagnosis after workup at the ED and B. diagnosis at discharge from the hospital (NSC = 198 and SC = 1059) (ICD-10 classification). The “other” group includes ICD-10 diseases of the: nervous system, musculoskeletal and connective tissue, skin & subcutaneous tissue, eye and adnexa, ear and mastoid, mental, and injury and poising. NEC = Not Elsewhere Classified. NSC = Non-Specific Complaints. SC = Specific Complaints. * = P<0.05.</p