PENGARUH STRUKTUR MODAL, FIRM SIZE, LIKUIDITAS, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris pada PT. Daya Matahari Utama Kota Surabaya Periode 2009-2018)

ABSTRACT The financial report is one of the tools to determine the company's business development. Financial reports issued by a company in order to reveal the real condition of the company, so that it is useful for users of the report. Information on earnings in financial reports is very important, especially for users of financial statements to make an investment decision. The importance of earnings information in a company urges the company's management not to manipulate, which is related to the company's real earnings information. There ere several factors that affect the quality of earnings in this study, namely: capital structure, company size, liquidity, and profit growth. PT. Daya Matahari Utama was engaged in trading. The company experienced drastic fluctuations in net income from 2009  to 2018. This research  can  help  companies to  generate  higher quality  net income. The sampling technique in this study used purposive sampling technique. The data analysis technique  used  descriptive  statistics,  normality  test,  multiple  linear  regression  analysis,  and statistical t test, using SPSS. The results of this study indicate that partially the capital structure, firm size, liquidity, and earnings growth have a significant effect on earnings quality. Keywords                    : Capital Structure; Firm Size; Liquidity; Profit Growth; and Profit Quality. ABSTRAKLaporan keuangan merupakan salah satu alat untuk mengetahui perkembangan bisnis perusahaan. Laporan keuangan yang dikeluarkan suatu perusahaan guna dapat mengungkapkan keadaan  perusahaan  yang  sesungguhnya,  agar  bermanfaat  bagi  pengguna  laporan  tersebut. Informasi laba dalam laporan keuangan itu sangat penting, khususnya bagi pihak pengguna laporan keuangan untuk mengambil sebuah keputusan investasi. Pentingnya informasi laba dal am suatu perusahaan, menghimbau agar pihak manajemen perusahaan tidak melakukan manipulasi, yang berkaitan dengan informasi laba perusahaan sesungguhnya. Terdapat beberapa faktor yang mempengaruhi  kualitas  laba  pada  penelitian  ini,  yaitu:  struktur  modal,  ukuran  perusahaan, likuiditas, dan pertumbuhan laba. PT. Daya Matahari Utama bergerak dalam bidang perdagangan. Perusahaan mengalami fluktuasi secara drastis pada laba bersih dari tahun 2009 hingga tahun 2018. Penelitian ini dapat membantu perusahaan dalam menghasilkan laba bersih yang lebih berkualitas. Teknik pengambilan  sampel  dalam penelitian ini  menggunakan  teknik  sampling  purposive. Teknik analisis data yang digunakan adalah statistik deskriptif, uji normalitas, analisis regresi linear berganda, dan uji statistik t, dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal, firm size, likuiditas, dan pertumbuhan laba berpengaruh signifikan terhadap kualitas laba

Comparison of glycerophospholipid and sphingolipid in mature milk from different sampled regions in the Chinese human milk project (CHMP) study

Milk phospholipids (PLs) are critical components of infant growth. This study aimed to discover PL in mature human milk (HM) from China (n = 201) and mainly assessed the effect caused by sampled regions. The average total PL concentration was quantified from 3.65 to 11.25 mg per g of lipid, and the major PL class identified was sphingomyelin (SM, 38.06–47.62 %), followed by phosphatidylcholine (PC, 29.61–34.39 %), and phosphatidylethanolamine (PE, 10.54–24.46 %). In addition, the 36:2 (18:0/18:2), 38:6 (16:0/22:6), 40:1 (d18:1/22:0), and 42:2 (d18:1/24:1) were the most abundant molecular species identified in glycerophospholipid and SM molecular species respectively. Some PL molecular species were strongly related with region of sampling, like lysophosphatidylinositol 18:1 was only detected in Beijing. In conclusion, those findings showed that the PL molecular species and concentration of HM had significant regional diversity, and it will give the Chinese human milk database more accurate PL data