Analisis Faktor-faktor Yang Mempengarui Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Investors and creditors need information for decision making, where information can be obtained from financial statements. Therefore, the financial statements should be presented on time so that they can immediately take a decision. In order to more reliable, after year end, the company will submit its financial statements to be audited by the independent auditors. Completion of the audit is time difference from the date of year end of the company until the date of signing the auditor\u27s report referred to the audit report lag. This research aims to test the effect of firm size, auditor opinions, earnings or losses of the company, debt proportion, reporting extraordinary items and/or contingency to the audit report lag. The study design was quantitative with the hypothesis. Audit report lag measured by the number of days between the date of year end of the company until the date of signing of audit reports, company size measured by normal logarithm of total assets, the auditor opinions, earnings or losses of the company, reporting extraordinary items and/or contingency are measured with dummy variable, debt proportion measured by debt to asset ratio. Object of research is companies that have been registered on the Stock Exchange from the year 2008-2010 as many as 289 companies. The data obtained from the IDX website and Indonesian Capital Market Directory. Analysis of data using multiple linier regression. The analysis showed that the size of the company, auditor opinion, reporting extraordinary items and/or contingency affect the audit report lag. Gains or losses do not affect the company\u27s audit report lag because auditors are still looking reasonable losses suffered by the company given the instability of economic conditions that occurred since 2008. Debt proportion does not affect the audit report lag because the auditor has considered the estimate time to complete the process of auditing responsibility in a timely manner

Perbandingan Pekerjaan Kusen dan Pintu Bahan Kayu dengan Bahan Alumunium

Sills, doors and windows is one of the most important parts of the buildings, one type of building that needs them is residences. Nowadays, the development sills, doors and windows are very fast with advanced technology that expands the materials of sills, doors and windows from traditional wood materials to aluminium. The presence of aluminum material choices make the owner of the house could have a role towards sustainable concept but it is inversely proportional to the real situation in which the use of aluminum frames is widely used by the middle class and above. Yet in terms of time, efficiency and quality is still superior to aluminum frames, aluminum frames in which certain anti-termite, easier maintenance and more durable. This situation is considered as the cost of aluminum door sills and relatively expensive. With so many advantages to the frame, people should start using aluminum frames since it is reasonable to pay a higher price for longer durability

Application of Electrical Properties to Differentiate Lard from Tallow and Palm Oil

This study aimed to differentiate lard from tallow and palm oil based on its electrical properties, namely conductance, impedance and capacitance. These properties were measured at spectra frequencies of 4.20 to 5.00 MHz in room temperature (26-27 oC). Statistic multivariate that consist on principal component analysis (PCA) and cluster analysis (CA) were used to evaluate the data. The results showed that lard and tallow can be differentiated using whole parameters electrical properties of materials. On the other hand, lard and palm oil can only be differentiated using part of the material electrical properties. Good performance of differentiation process was obtained using PCA model at 4.91 to 4.98 MHz. The first two components of PCA, which was derived from conductance, impedance and capacitance, contributed more than 90% of the total variances. CA showed that lard and tallow are different groups based on the Euclidean distance of each electrical properties. This technique can be potentially developed as an electrical sensor for differentiation lard to tallow and palm oil

Comparison Formwork Wood Sloof to Batako Viewed From the Aspect of TIME and Cost

Concrete-Mold is one of the most important elements of a building's structural system. Like other structural systems, the concrete mold placed right after the main wiring structure placed. The function of the concrete mold is to specify the size of the concrete structure itself. The needs of an efficient construction timeand cost are some reasons of the decent and fast development of home-design structure. Sloof's concrete-mold for two-floor houses can be done with two different materials, i.e. wooden plywood material and bricks. The difference USAge of these two materials is the background of this research. The purpose of research is to find out the best way in time and cost efficiency of these two materials. This research carried out using the method of library studies, survey, and comparative study. The result of this research showed that the cost of the brick making the job of sloof concrete mold cheaper and faster. Thus, sloof concrete mold making is one of the project solutions that are more efficient in terms of time and cost

Association of anthropometric measures across the life-course with refractive error and ocular biometry at age 15 years

YesBackground A recent Genome-wide association meta-analysis (GWAS) of refractive error reported shared genetics with anthropometric traits such as height, BMI and obesity. To explore a potential relationship with refractive error and ocular structure we performed a life-course analysis including both maternal and child characteristics using data from the Avon Longitudinal Study of Parents and Children cohort. Methods Measures collected across the life-course were analysed to explore the association of height, weight, and BMI with refractive error and ocular biometric measures at age 15 years from 1613children. The outcome measures were the mean spherical equivalent (MSE) of refractive error (dioptres), axial length (AXL; mm), and radius of corneal curvature (RCC; mm). Potential confounding variables; maternal age at conception, maternal education level, parental socio-economic status, gestational age, breast-feeding, and gender were adjusted for within each multi-variable model. Results Maternal height was positively associated with teenage AXL (0.010 mm; 95% CI: 0.003, 0.017) and RCC (0.005 mm; 95% CI: 0.003, 0.007), increased maternal weight was positively associated with AXL (0.004 mm; 95% CI: 0.0001, 0.008). Birth length was associated with an increase in teenage AXL (0.067 mm; 95% CI: 0.032, 0.10) and flatter RCC (0.023 mm; 95% CI: 0.013, 0.034) and increasing birth weight was associated with flatter RCC (0.005 mm; 95% CI: 0.0003, 0.009). An increase in teenage height was associated with a lower MSE (− 0.007 D; 95% CI: − 0.013, − 0.001), an increase in AXL (0.021 mm; 95% CI: 0.015, 0.028) and flatter RCC (0.008 mm; 95% CI: 0.006, 0.010). Weight at 15 years was associated with an increase in AXL (0.005 mm; 95% CI: 0.001, 0.009). Conclusions At each life stage (pre-natal, birth, and teenage) height and weight, but not BMI, demonstrate an association with AXL and RCC measured at age 15 years. However, the negative association between refractive error and an increase in height was only present at the teenage life stage. Further research into the growth pattern of ocular structures and the development of refractive error over the life-course is required, particularly at the time of puberty

IMI 2021 Yearly Digest

PURPOSE. The International Myopia Institute (IMI) Yearly Digest highlights new research considered to be of importance since the publication of the first series of IMI white papers. METHODS. A literature search was conducted for articles on myopia between 2019 and mid-2020 to inform definitions and classifications, experimental models, genetics, interventions, clinical trials, and clinical management. Conference abstracts from key meetings in the same period were also considered. RESULTS. One thousand articles on myopia have been published between 2019 and mid-2020. Key advances include the use of the definition of premyopia in studies currently under way to test interventions in myopia, new definitions in the field of pathologicmyopia, the role of new pharmacologic treatments in experimental models such as intraocular pressure-lowering latanoprost, a large meta-analysis of refractive error identifying 336 new genetic loci, new clinical interventions such as the defocus incorporated multisegment spectacles and combination therapy with low-dose atropine and orthokeratology (OK), normative standards in refractive error, the ethical dilemma of a placebo control group when myopia control treatments are established, reporting the physical metric of myopia reduction versus a percentage reduction, comparison of the risk of pediatric OK wear with risk of vision impairment in myopia, the justification of preventing myopic and axial length increase versus quality of life, and future vision loss. CONCLUSIONS. Large amounts of research in myopia have been published since the IMI 2019 white papers were released. The yearly digest serves to highlight the latest research and advances in myopia.Peer reviewe