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

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

Perbandingan Metode Konstruksi Plat Lantai Sistem Double Wire Mesh dengan Sistem Half Slab

Floor plate is a structure on two-story buildings or more. Like other structures, floor plate also develops over time. Demands a shorter time jobs at a cheaper cost are some reasons for structures development of house construction. Floor plate can be constructed with two different way: conventional which uses double wire meshand modern uses half slab. The purpose of this study is to determine which floor plate construction methods of double wire mesh and half slab is more efficient in terms of cost and time. The study is conducted using survey, comparative analysis and literature study. The results of this study indicate that both methods have advantages and disadvantages. Double wire mesh method takes cheaper construction costs while half slab method takes faster construction time

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

A genome-wide association study for corneal astigmatism: The CREAM Consortium

Purpose: To identify genes and genetic markers associated with corneal astigmatism. Methods: A meta-analysis was performed of genome-wide association studies (GWAS) of corneal astigmatism undertaken for 14 European ancestry (N = 22,250) and 8 Asian ancestry (N = 9,120) cohorts by the CREAM Consortium. Cases were defined as having >0.75 D of corneal astigmatism. For the meta-analysed results of European ancestry cohorts, subsequent gene-based and gene-set analyses were performed using VEGAS2 and MAGMA software. Additionally, estimates of SNP-based heritability for corneal and refractive astigmatism and spherical equivalent were calculated for Europeans using LD score regression. Results: Meta-analysis of all cohorts identified a genome-wide significant locus near the gene PDGFRA (platelet derived growth factor receptor alpha): top SNP: rs7673984, odds ratio = 1.12 (95% CI: 1.08-1.16), P = 5.55 x 10-9. No other genome-wide significant loci were identified in the combined analysis or European/Asian ancestry-specific analyses. Gene-based analysis identified 3 novel candidate genes for corneal astigmatism in Europeans: CLDN7 (claudin-7), ACP2 (acid phosphatase 2, lysosomal) and TNFAIP8L3 (TNF alpha induced protein 8 like 3). Conclusions: In addition to replicating a previously identified genome-wide significant locus for corneal astigmatism near the PDGFRA gene, gene-based analysis identified 3 novel candidate genes CLDN7, ACP2 and TNFAIP8L3 that warrant further investigation to understand their role in the pathogenesis of corneal astigmatism. The much lower number of genetic variants and genes demonstrating association with corneal astigmatism compared to published spherical equivalent GWAS analyses suggest a greater influence of rare genetic variants, non-additive genetic effects, or environmental factors to the development of astigmatism

A genome-wide association study of corneal astigmatism: The CREAM Consortium

PURPOSE: To identify genes and genetic markers associated with corneal astigmatism. METHODS: A meta-analysis of genome-wide association studies (GWASs) of corneal astigmatism undertaken for 14 European ancestry (n=22,250) and 8 Asian ancestry (n=9,120) cohorts was performed by the Consortium for Refractive Error and Myopia. Cases were defined as having >0.75 diopters of corneal astigmatism. Subsequent gene-based and gene-set analyses of the meta-analyzed results of European ancestry cohorts were performed using VEGAS2 and MAGMA software. Additionally, estimates of single nucleotide polymorphism (SNP)-based heritability for corneal and refractive astigmatism and the spherical equivalent were calculated for Europeans using LD score regression. RESULTS: The meta-analysis of all cohorts identified a genome-wide significant locus near the platelet-derived growth factor receptor alpha (PDGFRA) gene: top SNP: rs7673984, odds ratio=1.12 (95% CI:1.08–1.16), p=5.55×10−9. No other genome-wide significant loci were identified in the combined analysis or European/Asian ancestry-specific analyses. Gene-based analysis identified three novel candidate genes for corneal astigmatism in Europeans—claudin-7 (CLDN7), acid phosphatase 2, lysosomal (ACP2), and TNF alpha-induced protein 8 like 3 (TNFAIP8L3). CONCLUSIONS: In addition to replicating a previously identified genome-wide significant locus for corneal astigmatism near the PDGFRA gene, gene-based analysis identified three novel candidate genes, CLDN7, ACP2, and TNFAIP8L3, that warrant further investigation to understand their role in the pathogenesis of corneal astigmatism. The much lower number of genetic variants and genes demonstrating an association with corneal astigmatism compared to published spherical equivalent GWAS analyses suggest a greater influence of rare genetic variants, non-additive genetic effects, or environmental factors in the development of astigmatism

A genome-wide scan of non-coding RNAs and enhancers for refractive error and myopia

Refractive error (RE) and myopia are complex polygenic conditions with the majority of genome-wide associated genetic variants in non-exonic regions. Given this, and the onset during childhood, gene-regulation is expected to play an important role in its pathogenesis. This prompted us to explore beyond traditional gene finding approaches. We performed a genetic association study between variants in non-coding RNAs and enhancers, and RE and myopia. We obtained single-nucleotide polymorphisms (SNPs) in microRNA (miRNA) genes, miRNA-binding sites, long non-coding RNAs genes (lncRNAs) and enhancers from publicly available databases: miRNASNPv2, PolymiRTS, VISTA Enhancer Browser, FANTOM5 and lncRNASNP2. We investigated whether SNPs overlapping these elements were associated with RE and myopia leveraged from a large GWAS meta-analysis (N = 160,420). With genetic risk scores (GRSs) per element, we investigated the joint effect of associated variants on RE, axial length (AL)/corneal radius (CR), and AL progression in an independent child cohort, the Generation R Study (N = 3638 children). We constructed a score for biological plausibility per SNP in highly confident miRNA-binding sites and enhancers in chromatin accessible regions. We found that SNPs in two miRNA genes, 14 enhancers and 81 lncRNA genes in chromatin accessible regions and 54 highly confident miRNA-binding sites, were in RE and myopia-associated loci. GRSs from SNPs in enhancers were significantly associated with RE, AL/CR and AL progression. GRSs from lncRNAs were significantly associated with all AL/CR and AL progression. GRSs from miRNAs were not associated with any ocular biometric measurement. GRSs from miRNA-binding sites showed suggestive but inconsistent significance. We prioritized candidate miRNA binding sites and candidate enhancers for future functional validation. Pathways of target and host genes of highly ranked variants included eye development (BMP4, MPPED2), neurogenesis (DDIT4, NTM), extracellular matrix (ANTXR2, BMP3), photoreceptor metabolism (DNAJB12), photoreceptor morphogenesis (CHDR1), neural signaling (VIPR2) and TGF-beta signaling (ANAPC16). This is the first large-scale study of non-coding RNAs and enhancers for RE and myopia. Enhancers and lncRNAs could be of large importance as they are associated with childhood myopia. We provide a confident blueprint for future functional validation by prioritizing candidate miRNA binding sites and candidate enhancers.</p