Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dan Dampaknya Terhadap Reaksi Investor

Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility o f business organization to involve in protecting environment and social welfare. In fact, many firm s in Indonesia have already applied the disclosure o f CSR, even ju st in a simple ways. The objective o f this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size o f the board o f commissioners, and public ownership influences to the depth o f CSR disclosure, (2) to determine the impact o f CSR disclosure to investor reaction influences in terms o f abnormal return and trading volume activity. The sample o f this research are 116firm s listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I fin d that the firm characteristics, including profile and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope o f CSR disclosure has a significant influence on investors reactions

Strategi Pengembangan Koperasi Mahasiswa Universitas Negeri Papua

  Purpose of this study is to identify and analyze internal and external factors that influence the development Kopma Unipa and to develop and recommend alternative strategies that can be applied in the development of Kopma Unipa . The study was conducted at the Student Cooperative Unipa. Subjects in this study are the management of the Student Cooperative. While method analysis used to formulate a strategy is a descriptive analysis and SWOT analysis using the SWOT and SWOT Matrix Diagrams. Analysis identifying the internal and external environment Kopma Unipa show that the strength is Kopma Unipa have democratic oversight system, has legal entities, the student has the intellectual capital and high creativity, capital aid from the University, has a diverse unit activity, and the relative price equal to competitors. While Kopma weakness is less strategic location, students have time constraints, lack of understanding of cooperative, low management capabilities, weak participation of members, the promotion is not maximized, the lack of training or training, products sold are still limited choice and number, and space cooperatives are less extensive. Based on the SWOT analysis matrix formulation of strategies to develop Kopma Unipa is to increase the role and participation of students in Kopma, increasing the supply of primary goods into student, develop innovation in all aspects of the utilization of technological progress, expand market share, forming a pattern of good marketing, improving the ability of management, strategic build a separate building, build a corporation and coordination with the Government, Academic and cooperatives that exist in the region, improve service quality, and internal consolidation

Kompetensi Tidak Sempurna Tanpa Integritas Pada Pemimpin

Penelitian ini bertujuan untuk membuktikan faktor apakah yang paling penting bagi seorang pemimpin untuk dapat dipercaya oleh pengikutnya. Berdasarkan penelitian tentang kepercayaan terhadap pemimpin yang dilakukan terhadap 205 mahasiswa Fakultas Psikologi, ditemukan bahwa pemimpin layak dipercaya karena memiliki integritas yang tinggi dan kompetensi yang sesuai dengan kapasitas yang dimilikinya sebagai seorang pemimpin. Selain itu, hasil penelitian menunjukkan bahwa integritas seorang pemimpin memiliki skor tertinggi dibanding faktor lainnya. Mahasiswa sebagai pemilih pemula, 67,8 % mempercayai sosok pemimpin dari integritas yang dimilikinya, 23,4% dari kompetensi dan 8,8% dikategorikan meaningless. Ditinjau dari jenis kelamin, mahasiswa laki-laki dan perempuan sama-sama mempercayai seorang pemimpin dari integritasnya dengan skor laki-laki 75% dari 36 laki-laki, sedangkan perempuan 65,6% dari 103 orang. Selain itu, berdasarkan demografi mahasiswa yang berasal dari kota besar, kota dan desa juga mengharapkan sosok pemimpin yang memiliki integritas tinggi. Hasil penelitian menunjukkan mahasiswa yang berasal dari kota besar sebanyak 79,3 % dari 23 orang, dan kota sebanyak 62,4% dari 58 orang sedangkan dari desa sebanyak 69,9% dari 58 orang. Artinya, integritas merupakan faktor terpenting yang harus dimiliki seorang pemimpin

The surgical safety checklist and patient outcomes after surgery: a prospective observational cohort study, systematic review and meta-analysis

© 2017 British Journal of Anaesthesia Background: The surgical safety checklist is widely used to improve the quality of perioperative care. However, clinicians continue to debate the clinical effectiveness of this tool. Methods: Prospective analysis of data from the International Surgical Outcomes Study (ISOS), an international observational study of elective in-patient surgery, accompanied by a systematic review and meta-analysis of published literature. The exposure was surgical safety checklist use. The primary outcome was in-hospital mortality and the secondary outcome was postoperative complications. In the ISOS cohort, a multivariable multi-level generalized linear model was used to test associations. To further contextualise these findings, we included the results from the ISOS cohort in a meta-analysis. Results are reported as odds ratios (OR) with 95% confidence intervals. Results: We included 44 814 patients from 497 hospitals in 27 countries in the ISOS analysis. There were 40 245 (89.8%) patients exposed to the checklist, whilst 7508 (16.8%) sustained ≥1 postoperative complications and 207 (0.5%) died before hospital discharge. Checklist exposure was associated with reduced mortality [odds ratio (OR) 0.49 (0.32–0.77); P\u3c0.01], but no difference in complication rates [OR 1.02 (0.88–1.19); P=0.75]. In a systematic review, we screened 3732 records and identified 11 eligible studies of 453 292 patients including the ISOS cohort. Checklist exposure was associated with both reduced postoperative mortality [OR 0.75 (0.62–0.92); P\u3c0.01; I2=87%] and reduced complication rates [OR 0.73 (0.61–0.88); P\u3c0.01; I2=89%). Conclusions: Patients exposed to a surgical safety checklist experience better postoperative outcomes, but this could simply reflect wider quality of care in hospitals where checklist use is routine

Prospective observational cohort study on grading the severity of postoperative complications in global surgery research

Background The Clavien–Dindo classification is perhaps the most widely used approach for reporting postoperative complications in clinical trials. This system classifies complication severity by the treatment provided. However, it is unclear whether the Clavien–Dindo system can be used internationally in studies across differing healthcare systems in high- (HICs) and low- and middle-income countries (LMICs). Methods This was a secondary analysis of the International Surgical Outcomes Study (ISOS), a prospective observational cohort study of elective surgery in adults. Data collection occurred over a 7-day period. Severity of complications was graded using Clavien–Dindo and the simpler ISOS grading (mild, moderate or severe, based on guided investigator judgement). Severity grading was compared using the intraclass correlation coefficient (ICC). Data are presented as frequencies and ICC values (with 95 per cent c.i.). The analysis was stratified by income status of the country, comparing HICs with LMICs. Results A total of 44 814 patients were recruited from 474 hospitals in 27 countries (19 HICs and 8 LMICs). Some 7508 patients (16·8 per cent) experienced at least one postoperative complication, equivalent to 11 664 complications in total. Using the ISOS classification, 5504 of 11 664 complications (47·2 per cent) were graded as mild, 4244 (36·4 per cent) as moderate and 1916 (16·4 per cent) as severe. Using Clavien–Dindo, 6781 of 11 664 complications (58·1 per cent) were graded as I or II, 1740 (14·9 per cent) as III, 2408 (20·6 per cent) as IV and 735 (6·3 per cent) as V. Agreement between classification systems was poor overall (ICC 0·41, 95 per cent c.i. 0·20 to 0·55), and in LMICs (ICC 0·23, 0·05 to 0·38) and HICs (ICC 0·46, 0·25 to 0·59). Conclusion Caution is recommended when using a treatment approach to grade complications in global surgery studies, as this may introduce bias unintentionally

Critical care admission following elective surgery was not associated with survival benefit: prospective analysis of data from 27 countries

This was an investigator initiated study funded by Nestle Health Sciences through an unrestricted research grant, and by a National Institute for Health Research (UK) Professorship held by RP. The study was sponsored by Queen Mary University of London