DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit dela

DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit dela

Effect of Drag Reducing Agents (DRA) in Water Injection Well

Applying drag reducing agent (DRA) into water injection system has improved injection capacity of wells by reducing the friction that occurs inside the well tubing. Many studies were conducted to understand the behaviour and optimise the performance of DRA when applied in multiphase flow. However, less study is being done to evaluate the effect of DRA on the formation, especially in the near wellbore zone. It is expected that DRA in injected water will cause permeability reduction, albeit the factor and exact percentage of reduction are subject to the current study. A water injection system using core flood equipment was used in this work. Polyacrylamide (PAM) and polysaccharide (Xanthan Gum) were mechanically degraded under high shear rates before injected into the core to simulate field condition. Injection rates were varied so that the relationship between permeability reduction and the rates could be established. It is found that low injection rate of 1cc/min gives more permeability reduction compared to high injection rates at 5cc/min, while Xanthan gum DRA solution gives more permeability reduction compared to polysaccharide DRA solution. Backflow was performed to restore core permeability, but the permeability restored was less than initial permeability. CT scan was run to study the permeability reduction of the core. However, no significant difference was observed. It is suggested that the injection rates need to be considered when designing the water injection wells with DRA additives

PERSEPSI SISWA PADA PEMBELAJARAN PENDIDIKAN JASMANI OLAHRAGA DAN KESEHATAN TINGKAT SMA

Penelitian ini dilarbelakangi oleh Persepsi Siswa Kelas X Pada PJOK di SMAN 13 Tangerang. Dikarenakan banyak perbedaan pemahaman, motivasi, dan persepsi masing-masing individu. Untuk mengetahui persepsi siswa peneliti mengadakan indikatornya, seperti fakor internal meliputi, proses belajar, motivasi, dan kepripadian. Sedangkan faktor eksternal meliputi, intensitas, ukuran, keberlawanan, pengulangan, gerakan dan hal-hal baru. Penelitian ini penelitian survei deskriptif. Populasinya berjumlah 282 siswa. Sampel yang diambil 56 siswa dengan teknik pengambilan sampel yaitu random sampling. Instrumen yang digunakan berupa angket tertutup, dan dari bentuknya termasuk kedalam angket rating scale. Memakai skor Skala Likert. Hasil penelitian dari secara keseluruhan menunjukan persepsi siswa kelas X pada pembelajaran PJOK pada kategori kurang baik dengan persentase (60%)

Factors Affecting the Profit of Coal Companies in Indonesian Stock Exchange (IDX)

This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. Keywords: Profit, Firm Size; Leverage; Accrued Expense; Coal Companies   This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. Kata Kunci: Laba; Ukuran Perusahaan; Leverage; Beban Akrual; Perusahaan Batu Bar

Histone deacetylase 2 is phosphorylated, ubiquitinated, and degraded by cigarette smoke

Cigarette smoke (CS)–induced lung inflammation involves the reduction of histone deacetylase 2 (HDAC2) abundance, which is associated with steroid resistance in patients with chronic obstructive pulmonary disease and in individuals with severe asthma who smoke cigarettes. However, the molecular mechanism of CS-mediated reduction of HDAC2 is not clearly known. We hypothesized that HDAC2 is phosphorylated and subsequently degraded by the proteasome in vitro in macrophages (MonoMac6), human bronchial and primary small airway epithelial cells, and in vivo in mouse lungs in response to chronic CS exposure. Cigarette smoke extract (CSE) exposure in MonoMac6 and in bronchial and airway epithelial cells led to phosphorylation of HDAC2 on serine/threonine residues by a protein kinase CK2-mediated mechanism, decreased HDAC2 activity, and increased ubiquitin-proteasome–dependent HDAC2 degradation. CK2 and proteasome inhibitors reversed CSE-mediated HDAC2 degradation, whereas serine/threonine phosphatase inhibitor, okadaic acid, caused phosphorylation and subsequent ubiquitination of HDAC2. CS-induced HDAC2 phosphorylation was detected in mouse lungs from 2 weeks to 4 months of CS exposure, and mice showed significantly lower lung HDAC2 levels. Thus, CS-mediated down-regulation of HDAC2 in human macrophages and lung epithelial cells in vitro and in mouse lung in vivo involves the induction of serine/threonine phosphorylation and proteasomal degradation, which may have implications for steroid resistance and abnormal inflammation caused by cigarette smoke

Vitamin D and Susceptibility of Chronic Lung Diseases: Role of Epigenetics

Vitamin D deficiency is linked to accelerated decline in lung function, increased inflammation, and reduced immunity in chronic lung diseases. Epidemiological studies have suggested that vitamin D insufficiency is associated with low lung function in susceptible subjects who are exposed to higher levels of environmental agents (airborne particulates). Recent studies have highlighted the role of vitamin D and vitamin D receptor (VDR) in regulation of several genes that are involved in inflammation, immunity, cellular proliferation, differentiation, and apoptosis. Vitamin D has also been implicated in reversal of steroid resistance and airway remodeling, which are the hallmarks of chronic obstructive pulmonary disease (COPD) and severe asthma. VDR protein level is decreased in lungs of patients with COPD. VDR deficient mice develop an abnormal lung phenotype with characteristics of COPD, such as airspace enlargement and decline in lung function associated with increased lung inflammatory cellular influx, and immune-lymphoid aggregates formation. Dietary vitamin D may regulate epigenetic events, in particular on genes which are responsible for COPD susceptibility. Active metabolite of vitamin D, 1,25-dihydroxyvitamin D3 plays an essential role in cellular metabolism and differentiation via its nuclear receptor (VDR) that cooperates with several other chromatin modification enzymes (histone acetyltransferases and histone deacetylases), thereby mediating complex epigenetic events in vitamin D signaling and metabolism. This review provides an update on the current knowledge and understanding on vitamin D, and susceptibility of chronic lung diseases in relation to the possible role of epigenetics in its molecular action. Understanding the molecular epigenetic mechanism of vitamin D/VDR would provide rationale for dietary vitamin D-mediated intervention in prevention and management of chronic lung diseases linked with vitamin D deficiency

Deletion of vitamin D receptor leads to premature emphysema/COPD by increased matrix metalloproteinases and lymphoid aggregates formation

Deficiency of vitamin D is associated with accelerated decline in lung function. Vitamin D is a ligand for nuclear hormone vitamin D receptor (VDR), and upon binding it modulates various cellular functions. The level of VDR is reduced in lungs of patients with chronic obstructive pulmonary disease (COPD) which led us to hypothesize that deficiency of VDR leads to significant alterations in lung phenotype that are characteristics of COPD/emphysema associated with increased inflammatory response. We found that VDR knock-out (VDR(−/−)) mice had increased influx of inflammatory cells, phospho-acetylation of nuclear factor-kappaB (NF-κB) associated with increased proinflammatory mediators, and up-regulation of matrix metalloproteinases (MMPs) MMP-2, MMP-9, and MMP-12 in the lung. This was associated with emphysema and decline in lung function associated with lymphoid aggregates formation compared to WT mice. These findings suggest that deficiency of VDR in mouse lung can lead to an early onset of emphysema/COPD because of chronic inflammation, immune dysregulation, and lung destruction

Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag