Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets terhadap Tax Avoidance

This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn't influence the tax avoidance.DOI: 10.15408/ess.v5i2.234

Pengaruh Reputasi Auditor dan Mekanisme Corporate Governance terhadap Integritas Laporan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)

This study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity of financial statement at the manufacturer companies in Indonesia. Integrity of financial statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were reputation auditor and corporate governance mechanism was analyzed by independent commissioner managerial ownership, institutional ownership. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism. Study's sample was manufacturer companies listed in Indonesia Stock Exchange (IDX) period among 2008-2010. Data was collected by purposive sampling method. Total 56 manufacturer companies were taken as study's sample. The method of analysis of this research used multiple regression. The results of this research showed that reputation auditor and independent commissioner had significant effect to integrity of financial statement. Meanwhile, Institutional ownership and managerial ownership had not significant effect to integrity of financial statementDOI: 10.15408/ess.v4i3.243

Fundus Image Classification Using Two Dimensional Linear Discriminant Analysis and Support Vector Machine

It is constructed in this study a classification system of diabetic retinopathy fundus image. The system consists of two phases: training and testing. Each stage consists of preprocessing, segmentation, feature extraction and classification. The tested image comes from the MESSIDOR dataset which has a total of 100 images. The number of classes to be classified consists of four classes with each class consists of 25 images. The classes are normal, mild, moderate and severe of Diabetic retinopathy. In this study, the level of preprocessing uses grayscales green channel, Wavelet Haar, Gaussian filter and Contrast Limited Adaptive Histogram Equalization. The level of segmentation uses masking as a process of doing the subtracting operation of between the original image and the masking image. The purpose of the masking is to split between the object and the background. The feature extraction uses Two Dimensional Linear Discriminant Analysis (2DLDA). The classification uses Support Vector Machine (SVM). The test results of some scenarios show that the highest percentage of accuration of the system is up to 90%

Klasifikasi Citra Retina Menggunakan K-nearest Neighbor Untuk Mendeteksi Makulopati Diabetik

Pengenalan pola bertujuan untuk mengelompokkan citra ke dalam kelas tertentu berdasarkan pada ciri-ciri utama yang dimiliki. Secara umum, pengenalan pola terdiri dari 4 tahapan yaitu preprosesing, segmentasi, ekstraksi fitur dan klasifikasi. Pada penelitian ini pengenalan pola diterapkan pada deteksi tingkat Makulopati Diabetik. Makulopati Diabetik merupakan kelainan pada mata yang disebabkan oleh rusaknya pembuluh darah akibat komplikasi penyakit diabetes melitus yang terjadi di sekitar makula. Untuk mendeteksi awal penyakit makulopati diperlukan analisis dokter dari citra fundus. Citra fundus merupakan citra hasil foto retina menggunakan kamera fundus. Dataset yang digunakan yaitu MESSIDOR sebanyak 75 citra retina, terdiri dari 3 kelas yaitu Edema Makula (EM) tingkat 1, EM tingkat 2 dan EM tingkat 3. Ekstraksi fitur menggunakan Two Dimensional Linear Discriminant Analysis, sedangkan klasifikasi menggunakan k-Nearest Neighbor. Dari hasil ujicoba didapatkan prosentase pengenalan maksimal hingga 93,33%