bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH GREEN INNOVATION DAN GREEN INTELLECTUAL CAPITAL TERHADAP GREEN COMPETITIVE ADVANTAGE, DENGAN PERAN INTEGRATED REPORTING SEBAGAI VARIABEL MEDIASI
Authors: Jessica  , Etty Murwaningsari
Published: October 2023

PenelitianOiniObertujuanOuntukOmengetahuiOapakahOadaOpengaruhOdariOInovasi HijauOdanOModal Intelektual HijauOterhadap Keunggulan Kompetitif Hijau, dengan peran Laporan Terintegrasi sebagaiOvariabelOmediasi. DesainOpenelitianOadalahOkausalOkomparatif. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BursaOEfekOIndonesiaO(BEI), yang juga menerbitkan LaporanOTahunan dan LaporanOKeberlanjutan tahun 2020Odan 2021. SampelOdalam penelitian ini adalah sebanyak 360 perusahaan. Metode pengumpulan data sebagian diunduh dari website IDX, sebagian lagi diunduh dari website resmi perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. HasilOpenelitianOmenemukan bahwaOInovasi HijauOdanOModal Intelektual HijauOberpengaruhOsecaraOsignifikanOterhadap Keunggulan Kompetitif Hijau ditambah dengan peran Laporan Terintegrasi sebagai variabel mediasi. HasilOpenelitianOsecaraOsimultanOsemuaOvariabelOindependenOdanOvariabelOmediasiOberpengaruhOOsignifikan terhadapOKeunggulan Kompetitif Hijau.
ANTESEDEN DAN KONSEKUEN PRAKTIK RANTAI PASOK RAMAH LINGKUNGAN PADA PERUSAHAAN SUSU DI INDONESIA
Authors: Alvin  , Wahyuningsih Santosa
Published: October 2023

Penelitian ini bertujuan untuk menganalisis Anteseden Dan Konsekuen Praktik Rantai Pasok Ramah Lingkungan Pada Perusahaan Susu Di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan jumlah responden sebanyak 257 responden dengan menggunakan metode purposive sampling. Pengujian hipotesis ini dilakukan dengan metode Structural Equation Model (SEM) dengan bantuan software AMOS. Hasil menunjukan bahwa terdapat pengaruh positif Manajemen Lingkungan Internal terhadap Praktik Rantai Pasok Ramah Lingkungan, terdapat pengaruh positif Kerjasama Dengan Pemangku Kepentingan terhadap Praktik Rantai Pasok Ramah Lingkungan, terdapat pengaruh positif Praktik Rantai Pasok Ramah Lingkungan terhadap Kinerja Lingkungan.
PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
Authors: Sinaga Yessi Doapril , Abubakar Arief
Published: October 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh fraud diamond dan Good Coporate Governance dalam mendeteksi kecurangan pada laporan keuangan. Penelitian dilakukan dengan metode kuantitatif. Dalam penelitian ini, populasi dilakukan pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 sampai dengan tahun 2022. Jenis data yang digunakan dalam penelitian berupa data sekunder, yaitu data berasal dari laporan keuangan perusahaan. Penelitian menggunakan metode purposive sampling dan menghasilkan 15 perusahaan sektor konstruksi dengan total pengamatan 45 sampel penelitian. Teknik analisa yang digunakan oleh penulis dalam penelitian yaitu uji regresi linear berganda. Hasil pengujian dalam penelitian menunjukkan bahwa External Pressure, Change in Director berpengaruh positif terhadap kecurangan laporan keuangan. Nature of Industry berpengaruh negatif terhadap kecurangan laporan keuangan Selanjutnya, Change in Auditor dan Frekuensi rapat komite audit tidak berpengaruh terhadap kecurangan laporan keuangan perusahaan.
PENGARUH AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT, UKURAN PERUSAHAAN, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SAHAM LQ-45 TAHUN 2020-2022
Authors: Pasali Grace Shella , Abubakar Arief
Published: October 2023

Penelitian ini menjelaskan pengujian signifikansi atas audit tenure, reputasi auditor, komite audit, ukuran perusahaan, serta rotasi audit terhadap kualitas audit. Objek yang tertera pada observasi berikut berisikan entitas yang terdaftar dalam indeks saham LQ45 yang tercatat pada Bursa Efek Indonesia periode 2020—2022. Jumlah sampel penelitian adalah 32 perusahaan dengan total 96 observasi. Penelitian ini digolongkan sebagai penelitian kuantitatif dengan sumber data sekunder. Analisis data diterapkan dengan analisis statistik deskriptif dan analisis regresi linier berganda. Pada analisis ini membuahkan hasil bahwa audit tenure memiliki pengaruh akan kualitas audit, reputasi auditor berpengaruh positif terhadap kualitas audit, komite audit berpengaruh positif terhadap kualitas audit, ukuran perusahaan tidak memiliki pengaruh terhadap kualitas audit, rotasi audit berpengaruh signifikan terhadap kualitas audit.
PENGARUH MULTINASIONALITAS, CAPITAL INTENSITY, SALES GROWTH, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE
Authors: Ariyani Checnya Fathlinda , Arif Abubakar
Published: October 2023

Tujuan penelitian ini adalah untuk menguji dan mengevaluasi pengaruh multinasionalitas, capital intensity, sales growth, dan konservatisme akuntansi terhadap tax avoidance. Cash Effective Tax Rate (CETR) digunakan sebagai pengukuran tax avoidance. Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan data sekunder yang diperoleh dari Laporan Keuangan yang ada dalam website Bursa Efek Indonesia (BEI) dan website perusahaannya. Populasi yang digunakan dalam sampel ini meliputi 30 perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2022 dan diperoleh total pengamatan 150 sampel penelitian. Purposive sampling digunakan untuk memperoleh data, dan perangkat lunak SPSS versi 21 digunakan  untuk  menganalisis  data  dalam  pendekatan  analisis  regresi  linier  berganda. Temuan menunjukkan bahwa multinasionalitas, capital intensity, sales growth, dan konservatisme akuntansi berpengaruh positif signifikan terhadap tax avoidance.
ANTESEDEN KESETIAAN TERHADAP MEREK PADA COFFEE SHOP DI JAKARTA
Authors: Ghoza Dani , Harsini Soetomo
Published: October 2023

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh E-Brand Experience,In-Store Experience,Kepuasan Konsumen Terhadap Kepuasan terhadap Merek Pada Coffee shop di Jakarta. Pengumpulan data dilaksanakan dengan menyebarkan kuisioner dalam bentuk google form. Populasi pada penelitian ini adalah seluruh konsumen yang melakukan pembelian minuman kopi di Coffee Shop yang ada di DKI Jakarta baik secara online dan datang langsung ke store. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 200 dan penarikannya menggunakan teknik Non-Probability Sampling khususnya purposive sampling. Metode analisis data dalam penelitian ini dengan menggunakan Structural Equation Model (SEM) dengan menggunakan aplikasi software Analysis of Moment Structures (AMOS) 25. Hasil penelitian ini mendapati temuan bahwa E-Brand Experience, In-Store Experience dan Kepuasan Konsumen memiliki pengaruh terhadap Kesetiaan Terhadap Merek.
PENGARUH PENGALAMAN KERJA AUDITOR INTERNAL TERHADAP KUALITAS PENGAWASAN INSPEKTORAT UTAMA KEMENTERIAN PPN/BAPPENAS
Authors: Fahmi Muhammad Thoriq , Anis Idrianita
Published: October 2023

Tujuan penelitian ini untuk menguji pengaruh  kompetensi pengalaman kerja auditor internal terhadap kualitas pengawasan Inspektorat Utama Kementerian PPN/Bappenas. Objek dalam penelitian ini adalah seluruh pegawai Inspektorat Utama Kementerian PPN/Bappenas yang terlibat dalam Program Kerja Pengawasan Tahunan. Pemilihan sampel dilakukan menggunakan metode nonprobability sampling dengan teknik purposive sampling sehingga mendapatkan sampel sebanyak 37 auditor. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner online. Metode yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa pengalam kerja berpengaruh positif terhadap kualitas pengawasan.
ANTESEDEN DAN KONSEKUENSI DARI FOOD QUALITY
Authors: Harjanti Yowvy , Asep Hermawan
Published: October 2023

Tujuan penelitian ini adalah untuk menganalisis pengaruh Reliability, Attentiveness, Responsiveness, Atmosphere, dan Food Quality terhadap Revisit Intention. Data diperoleh dengan menyebarkan kuesioner secara online kepada konsumen yang bersedia membeli dan mengunjungi restoran makanan cepat saji meliputi McDonald’s, KFC, HokBen, Burger King, dan A&W dalam 2-3 bulan terakhir. Sampel yang digunakan pada penelitian ini sebanyak 210 responden. Metode analisis data yang digunakan pada penelitian ini untuk menganalisis pengaruh antar variabel-variabel yang dimiliki menggunakan metode Structural Equation Model (SEM) dengan bantuan software AMOS 24. Hasil penelitian ini menyimpulkan Reliability berpengaruh positif terhadap Food Quality, Attentiveness berpengaruh positif terhadap Food Quality, Responsiveness tidak berpengaruh positif terhadap Food Quality, Atmosphere berpengaruh positif terhadap Food Quality, dan Food Quality berpengaruh positif terhadap Revisit Intention.
PENGARUH PENGUNGKAPAN ESG DAN INVESTASI LINGKUNGAN TERHADAP KINERJA PERUSAHAAN DENGAN INISIATIF HIJAU SEBAGAI VARIABEL MODERASI
Authors: Bella Bella Oktavia Sari , Etty Murwaningsari
Published: October 2023

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara pengungkapan ESG (Environmental, Social, dan Governance) dan investasi lingkungan terhadap kinerja perusahaan dengan inisiatif hijau sebagai variabel moderasi pada perusahaan-perusahaan sektor basic material, energy, dan properties & real estate yang tercatat di Bursa Efek Indonesia tahun 2021. Penelitian ini menggunakan data sekunder. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhi kriteria sebanyak 162 selama periode tahun 2021. Metode analisis data yang dipakai menggunakan analisis regresi linear berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel pengungkapan ESG berpengaruh positif signifikan terhadap kinerja perusahaan, sementara investasi lingkungan tidak berpengaruh positif terhadap kinerja perusahaan. Variabel inisiatif hijau tidak mampu memoderasi pengaruh pengungkapan ESG terhadap kinerja perusahaan, tetapi mampu memoderasi pengaruh investasi lingkungan terhadap kinerja perusahaan.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERASI
Authors: Maysaroh Umi , Murwaningsari Etty
Published: October 2023

Penelitian ini merujuk kepada permasalahan terkait dengan Kinerja Keuangan yang dipengaruhi berbagai faktor. Dalam hal ini menarik peneliti melakukan penelitian kembali terkait permasalahan Kinerja Keuangan. Bertujuan untuk mengetahui apakah terdapat hubungan antara variabel Akuntansi Keuangan Lingkungan, Pengungkapan Lingkungan terhadap Kinerja Keuangan ditambahkan dengan Media Exposure sebagai variabel moderasi serta Size dan Leverage sebagai variabel kontrol. Adapun metode analisi yang digunakan peneliti adalah metode Ordinary Least Square dengan teknik Purposive Sampling dan data yang digunakan yaitu data Laporan Tahunan (Annual Report) dan Laporan Keberlanjutan (Sustainability Report) perusahaan non financial yang terdaftar di BEI Tahun 2021. Dari hasil penelitian yang telah dilakukan menunjukkan bahwa variabel Akuntansi Manajemen Lingkungan berpengaruh positif terhadap Kinerja Keuangan, sementara variabel Pengungkapan Lingkungan tidak berpengaruh positif terhadap Kinerja Keuangan. Variabel Media Exposure memperkuat Pegungkapan Lingkungan terhadap Kinerja Keuangan. Serta Media Exposure tidak memperkuat pengaruh Akuntansi Manajemen Lingkungan terhadap Kinerja Keuangan.
PENGARUH RELATED PARTY TRANSACTION, THIN CAPITALIZATION, INTANGIBLE ASSETS, DAN KOMPENSASI KERUGIAN FISKAL TERHADAP PENGHINDARAN PAJAK
Authors: Putri Nadela , Sekar Mayangsari
Published: October 2023

Penelitian ini bertujuan untuk menganalisis pengaruh related party transaction, thin capitalization, intangible assets dan kompensasi kerugian fiskal terhadap penghindaran pajak. Penelitian ini menggunakan laporan keuangan perusahaan penanaman modal asing (PMA) yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2021 sebagai data sekunder. Purposive sampling digunakan dalam pengambilan data sampel dan terpilih 125 data sampel. Data sampel dalam penelitian ini diolah dengan menggunakan aplikasi SPSS 25.0 dengan penggunaan model analisis regresi linear berganda. Kesimpulan penelitian ini adalah terdapat pengaruh negatif untuk variabel related party transactions dan thin capitalization terhadap penghindaran pajak. Disamping itu, terdapat pengaruh positif untuk variabel intangible assets dan kompensasi kerugian fiskal terhadap penghindaran pajak.
PENGARUH APLIKASI BSI MOBILE TERHADAP MINAT NASABAH PADA BANK SYARIAH INDONESIA DENGAN TECHNOLOGY ACCEPTANCE MODEL (STUDI KASUS PADA KCP X)
Authors: Khairunnisa Khairunnisa , Damayanti Sisca
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Aplikasi BSI Mobile terhadap minat nasabah Bank Syariah Indonesia KCP X dengan Technology Acceptance Model (TAM). Metode yang digunakan dalam penelitian ini adalah metode regresi linear berganda. Variabel dependen dalam penelitian adalah minat nasabah dalam menggunakan aplikasi BSI Mobile sedangkan variabel independen adalah manfaat, kemudahan penggunaan, keamanan yang dirasakan dan ketersediaan fitur. Data yang digunakan adalah data primer berupa kuesioner yang disebarkan kepada nasabah Bank Syariah Indonesia KCP X yang menggunakan layanan aplikasi BSI Mobile. Sampel diambil dengan teknik purposive sampling. Hasil penelitian menunjukkan kemudahan dan keamanan berpengaruh positif dan signifikan terhadap minat nasabah dalam menggunakan BSI Mobile sedangkan Manfaat dan Ketersediaan Fitur berpengaruh positif tetapi tidak signifikan terhadap minat nasabah dalam menggunakan layanan BSI Mobile.
ANTESEDEN DARI GREEN BRAND LOVE PADA INDUSTRI FASHION
Authors: Triana Syarfina Roza , Hermawan Asep
Published: October 2023

Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh positif dari Green brand image, Green Brand attitude, green brand trust, terhadap Green Brand Love pada industri fashion. Data diperoleh dengan menyebarkan kuesioner secara online kepada konsumen yang menggunakan produk fashion dari merek ramah lingkungan serta sering menggunakannya dalam waktu 6 bulan terakhir. Sampel yang digunakan yaitu 204 responden. Metode analisis data yang digunakan untuk menganalisa pengaruh anatar variabel menggunakan metode Structural Equation Model (SEM) dengan bantuan softwere AMOS 24. Hasil pada penelitian ini telah menunjukan bahwa Green Brand Image memiliki pengaruh positif terhadap Green Brand Attitude, Green Brand Image memiliki pengaruh positif terhadap Green Brand Trust, Green Brand Attitude memiliki pengaruh positif terhadap Green Brand Love, Green Brand Trust memiliki pengaruh positif terhadap Green Brand Love. Green Brand Image memiliki pengaruh positif terhadap Green Brand Love.
PENGARUH KUALITAS PENGUNGKAPAN LINGKUNGAN DAN MANAJEMEN SUMBER DAYA MANUSIA HIJAU TERHADAP KINERJA PERUSAHAAN
Authors: Elizabeth Pahalasari  , Murwaningsari Etty
Published: October 2023

Penelitian ini mengacu pada permasalahan terkait dengan Kinerja Perusahaan yang dapat dipengaruh oleh beberapa faktor. Hal yang menarik perhatian peneliti dalam penelitian ini adalah peneliti melakukan penelitian kembali terkait Kinerja Perusahaan. Penelitian bertujuan untuk mengetahui apakah terdapat hubungan antara variabel Kualitas Pengungkapan Lingkungan dan Manajemenen Sumber Daya Manusia Hijau terhadap Kinerja Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai variabel kontrol. Adapun metode analisis yang digunakan peneliti adalah metode Ordinary Least Square dengan Teknik Purposive Sampling dan data yang digunakan adalah Laporan Tahunan dan Laporan Keberlanjutan perusahaan non-financial yang terdaftar di Bursa Efek Indonesia Tahun 2021 dengan banyak data yang digunakan sebagai sampel sejumlah 141. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel Kualitas Pengungkapan Lingkungan tidak berpengaruh terhadap Kinerja Perusahaan, sementara Sumber Daya Manusia Hijau berpengaruh positif dan signifikan terhadap Kinerja Perusahaan.
PENGARUH INVENTORY PERFORMANCE, SOLVABILITAS, DAN CAPITAL INTENSITY TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN
Authors: Christin Christin Natalia
Published: October 2023

Salah satu cara untuk mengevaluasi kesehatan suatu bisnis adalah dengan melihat kinerja keuangan atau profitabilitasnya. Profitabilitas perusahaan dapat diukur menggunakan rasio return on asset (ROA) dan return on equity (ROE). Hal tersebut dikarenakan melalui kedua rasio tersebut dapat menggambarkan seberapa profit perusahaan jika dinilai dari aset dan modal yang dimiliki. Tujuan dari penelitian ini adalah untuk mengetahui apakah variabel inventory turnover, financial leverage ratio serta capital intensity ratio berpengaruh terhadap profitabilitas suatu perusahaan yang ditentukan oleh return on assets (ROA) dan return on equity (ROE). Informasi keuangan yang tersedia online dari Bursa Efek Indonesia dan situs milik perusahaan digunakan untuk analisis ini. 24 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia menyajikan laporan keuangan tahunan periode penelitian 2017-2021, sehingga menghasilkan jumlah sampel sebanyak 120. Penelitian ini menggunakan teknik statistik analisis regresi berganda.
PENGARUH KINERJA ACCOUNT REPRESENTATIVE, SELF ASSESSMENT SYSTEM, KESADARAN WAJIB PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA KOJA TAHUN 2022
Authors: Destiani Herlina , Abubakar Arief
Published: October 2023

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja Account Representative, self assessment system, kesadaran Wajib Pajak dan kepercayaan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Jakarta Koja. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data adalah teknik kuesioner. Metode yang digunakan dalam pemilihan sampel adalah metode accidental sampling dengan memperoleh 400 responden dari jumlah Wajab Pajak Orang Pribadi yang terdaftar sebesar 356.397 responden dengan menggunakan rumus slovin error 5%. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan dengan bantuan SPSS 26 for Windows. Hasil Peneliti menunjukan bahwa kinerja Account Representative, self assesment system, kesadaran Wajib pajak dan kepercayaan Wajib Pajak berperngaruh terhadap kepatuhan Wajib Pajak Orang Pribadi.
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA) PADA PERIODE 2020-2021
Authors: Zahwa Siti Farida , Soedaryono Bambang
Published: October 2023

Tujuan penelitian ini adalah untuk menilai pengaruh profitabilitas, leverage, dan pengembangan bisnis terhadap kinerja keuangan perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Penelitian ini menggunakan metodologi kuantitatif dan mengandalkan data sekunder yang diperoleh dari website BEI dan website utama perusahaan. Populasi penelitian adalah individu-individu yang bergerak di bidang usaha logistik dan transportasi yang terdaftar di platform BEI selama periode tertentu. Teknik pengambilan sampelnya meliputi purposive sampling dengan memilih total 29 organisasi sebagai partisipan penelitian. Regresi linier berganda digunakan untuk tujuan analisis statistik dalam penelitian ini. Temuan penelitian menunjukkan bahwa kinerja keuangan perusahaan dipengaruhi secara signifikan oleh profitabilitas dan pertumbuhan perusahaan, dimana keduanya mempunyai dampak positif yang cukup besar. Namun, pengaruh leverage terhadap kinerja keuangan perusahaan terbukti minimal atau dapat diabaikan.
PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, DAN CAPITAL STRUCTURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI
Authors: Hutagalung Stevan Adrian , Hermi
Published: October 2023

Tujuan dari penelitian ini yaitu untuk menguji dan menganalisa Pengaruh Good Corporate Governance, Environmental Social Governance, dan Capital Structure terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi. Populasi penelitian adalah perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama tahun 2020-2022. Jenis data yang dimanfaatkan yaitu data sekunder, yaitu data berasal dari laporan keuangan dan laporan tahunan. Metode purposive yakni yang dilaksanakan dalam penelitian ini mendapatkan 30 sampel perusahaan dan total sampel sejumlah 90 sampel dari tahun 2020-2022. Penelitian ini memanfaatkan uji model regresi. Hasil penelitian ini menunjukkan bahwasannya Good Corporate Governance berpengaruh negatif terhadap Nilai Perusahaan, Environmental Social Governance berpengaruh positif terhadap Nilai Perusahaan, Capital Structure  berpengaruh positif terhadap Nilai Perusahaan, Kinerja Keuangan memperkuat Good Corporate Governance terhadap Nilai Perusahaan, Kinerja Keuangan tidak memperkuat Environmental Social Governance terhadap Nilai Perusahaan, dan Kinerja Keuangan tidak memperkuat Capital Structure terhadap Nilai Perusahaan.
PENGARUH KOMPETENSI, PROFESIONALISME, PENGALAMAN, DAN WHISTLEBLOWING SYSTEM TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN
Authors: Tambun Prima , Deni Darmawati
Published: October 2023

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, profesionalisme, pengalaman, dan whistleblowing system terhadap kemampuan auditor dalam mendeteksi kecurangan. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif dan jenis penelitian causal study. Semua auditor yang bekerja pada beberapa perusahaan di Kota Jabodetabek ditetapkan sebagai populasi penelitian ini. Metode convenience sampling dimanfaatkan sebagai teknik sampling serta diperoleh 33 sampel. Analisis regresi linier berganda sebagai análisis data penelitian ini yang ditujukan dalam rangka menguji apakah variabel bebas berpengaruh terhadap variabel terikat. Pelaksanaan analisis data dengan memanfaatkan SPSS ver. 28. Dasar pemilihan tempat untuk mengadakan penelitian yaitu berdasarkan kebutuhan terhadap informasi yang menyangkut pengaruh kompetensi, profesionalisme, pengalaman auditor, dan whistleblowing system terhadap kemampuan auditor dalam mendeteksi kecurangan pada beberapa perusahaan di kota Jabodetabek.
Security Measures in Meeting Information Needs and Seeking Behaviour of Agricultural Science Students in Nigerian Universities
Authors: Obi Boma Beatrice , Oladokun Bolaji
Published: October 2023

Security measures play a significant role in the accessibility and use of agricultural information resources among undergraduate science students in Nigeria. This results in overcoming obstacles to valuable information required by agricultural students to cultivate their products that would replicate food substances in the Nigerian economy. Nonetheless, unauthorised individuals have pervaded access to information that is meant for agricultural science students due to a lack of security of such information. There are unlimited assets and products to which agricultural students have access; hence, this paper investigates security measures in meeting information needs and seeking behaviour of agricultural science students in Nigerian universities. The paper employed a qualitative research method based on the explanatory research method. In so doing, the use of a systematic literature review was adopted to examine the information needs and seeking behaviour of agricultural students in Nigeria and again to find out the security measures put in place to ensure valuable information and preventive approaches to unauthorised individuals are sustained. Using a purposive sampling technique, the authors collected articles published between 2015 and 2023 on databases of Emerald and ResearchGate for the review. Findings reveal that agricultural science students in Nigerian universities have a diverse range of preferred information sources. Findings further reveal that students engage in information-seeking behaviour for various purposes, such as course assignments, practical experiments, exam preparation, general reading, discussions, seminars, workshops, conferences, and research projects. Challenges in information-seeking behaviour include inadequate access to current information materials and uncooperative attitudes of librarians and lecturers. The study concludes that security measures are crucial in shaping how students access information. The study recommends that universities ensure a balance between print and electronic resources to cater to students’ varied preferences to accommodate comprehensive support for their research and studies in the university environment. This would enhance sustainable security measures and accessibility to varied information resources for the students.
Surfing the Waves of Quantum Matter in Warm Classical Seas
Authors: Saeed Imran , Tulsty Tsvi , Pak Hyuk Kyu
Published: October 2023

Just as surfers ride the vast waves of the ocean, quasiparticles navigate the deep currents of low-temperature quantum physics, illuminating phenomena like superfluidity and superconductivity. Drawing inspiration from these quantum waves, we've charted a course in classical physics, unraveling the collective dance of particles as they interact within the two-dimensional seas of room temperature flows.
Giant sacral aneurysmal bone cyst treated with endovascular embolization
Authors: Lemos Samuel Sequeira , Belo Diogo , Gomes Filipe Veloso
Published: October 2023

Background:

Spine aneurysmal bone cysts (SABC) are osteolytic tumor-like lesions with cystic, blood-filled cavities that represent 15% of all primary spinal bone tumors. The sacrum is a rare site for SABC, and sacral lesions typically carry higher morbidity rates. Here, a 19-year-old female with a large primary multisegmental sacral SABC was successfully managed with 2-staged endovascular embolization.

Case Description:

A 19-year-old female presented with progressive worsening of axial lumbosacral pain, and a left L5/S1 radiculopathy. The lumbosacral computed tomography and magnetic resonance studies showed a large (10 cm [AP] × 11 cm [Tr] × 12 cm [CC]) heterogeneous, osteolytic lesion containing multiple fluid-fluid levels. The biopsy confirmed the diagnosis of a primary SABC. She was treated with a 2-staged endovascular embolization that resolved her pain. This was followed by radiographic confirmation of occlusion of the SABC.

Conclusion:

A 19-year-old female presented with an atypical SABC that was successfully managed with 2-staged endovascular embolization.
Resection of a lumbar intradural tumor
Authors: Tigre Joseph Yunga , Kloehn Andrew J. , Scemama Ava , Boddu James , Costello Meredith C. , Levi Allan D. , Burks S. Shelby
Published: October 2023

Background:

Myxopapillary ependymomas and schwannomas represent the most common tumors of the conus medullaris and cauda equina. Here, we present the surgical resection of a 64-year-old male with a lumbar intradural tumor.

Case Description:

A 64-year-old male presented with several months of the lower extremity weakness, pain, and bowel/bladder dysfunction. Magnetic resonance imaging demonstrated a large L3–5 intradural lesion, and surgical resection using intraoperative neuromonitoring with somatosensory evoked potentials (SSEPs), motor evoked potentials (MEPs), free-running electromygraphy (EMGs), and direct sphincter monitoring was recommended. After an L2-S1 laminectomy was performed, intraoperative ultrasound was used to confirm the cranial and caudal extent of the tumor. The dural was opened using a midline approach, and the tumor was quickly visualized. Through careful dissection, the tumor was debulked and gross total resection was ultimately achieved through a piecemeal resection. Hemostasis was frequently required throughout the case, as the tumor was highly vascular. Postoperatively, the patient was at his neurologic baseline and was discharged to rehab on postoperative day 4. The final pathology revealed the intradural lesion was a paraganglioma.

Conclusion:

Early intervention and gross total resection of spinal intradural tumors are associated with optimal patient outcomes. Additional adjuncts, such as ultrasound, are beneficial and can help achieve gross total tumor resection.
Preliminary results of preventive flanged sclerocorneal monofixation of the intracapsular ring – intraocular lens complex in cataract surgery with lens subluxation
Authors:   LLC «Tri-Z», branch in Moscow, Perevozchikov P.A. , Peregudov D.V. ,   LLC «Tri-Z», branch in Moscow
Published: October 2023

Pathology of the ligamentous apparatus of the lens remains an urgent problem of ophthalmic surgery and is associated with possible intra- and postoperative complications. To prevent further dislocation of the intraocular lens (IOL) in the postoperative period, IOL suturing with polypropylene thread is used for one or both supporting elements to the iris, or with sclerocorneal or scleral fixation. Purpose. Development of preventive flanged sclerocorneal monofixation of the intracapsular ring – intraocular lens complex in cataract surgery with lens subluxation of II–III degree and evaluation of its effectiveness. Material and methods. Preventive flanged sclerocorneal monofixation of the intracapsular ring – intraocular lens complex in cataract surgery with lens subluxation of II–III degree was performed in 15 patients aged 74.4 ± 11.4 years. The lens was fixed by the edge of the capsulorexis with four iris retractors, an intracapsular ring of the SK-2 type (Reper, Russia) was implanted into the capsule bag, an 8/0 polypropylene monofilament was attached to the inner curl of which, the second end of the thread was ab interno transclerally-transcorneally with the formation of a flange, the IOL was implanted into the capsule bag. Results. In all cases, the capsule bag was preserved and intra-capsule implantation of the IOL was performed. Complications during operations and in the postoperative period were not received in any case. The maximum corrected visual acuity (MCVA) during treatment rose from 0.2 ± 0.15 to 0.85 ± 0.14 6 months after surgery (p < 0.01; t-criterion). The loss of endothelial cells 3 months after surgery was 8,9 ± 1,4%. Conclusions. The use of preventive flanged sclerocorneal monofixation of the intracapsular ring – intraocular lens complex in cataract surgery with lens subluxation of II–III degree made it possible to preserve the capsular bag in all patients and perform the most physiological intracapsular implantation of IOL. Keywords: cataract, lens subluxation, phacoemulsification, intraocular lens.
Bioptical approach to excimerlaser surgery for combined corneal and lens pathology
Authors:   National Medical and Surgical Center named after N.I. Pirogov Ministry of Health of Russia, Moscow, Kornilovskiy I.M.
Published: October 2023

Purpose. To consider a biooptical approach to excimer laser surgery for combined pathology of the cornea and lens. Material and methods. The work is based on 20-year clinical observations of the results of excimer laser refractive, opto-reconstructive and medical surgery in combined pathology of the cornea and lens based on a biooptical approach (more than 1500 operations). Particular emphasis was placed on the cycloplegic functional test and the use of stromal saturation with 0.25% chilled to +5–7 °C isotonic riboflavin solution during photoablation. The studies used modern diagnostic devices OPD-scan, RTVue XR100 and TMS-5 and excimer ophthalmic lasers from various companies. Results. In case of combined refractive pathology of the cornea and lens, the cycloplegic test made it possible to more accurately determine the degree of ametropia, its accommodative component with compensation of corneal astigmatism, and the presence of lens astigmatism. In all cases, the determination of the volume of photorefractive ablation was calculated taking into account the contribution of the cornea and lens to the formation of ametropia and aberrations of the optical system of the eye. The diameter of the optical and transition zone during photorefractive ablation was calculated depending on the state of the pupil diameter in photopic and mesopic conditions. Obtained in the course of studies on the OPD-Scan device, objective information on the difference between the pupil width in mesopic and photopic conditions made it possible to individualize the sizes of the optical and transition zones during photorefractive ablation, to avoid the «Halo» and «Gler» effects. Photoablation with saturation of tecorneal stroma with riboflavin reduced the response of aseptic inflammatory and regenerative reactions, the severity and duration of the corneal syndrome, and provided earlier stabilization of optical refractive indices. Conclusion. When performing excimer laser refractive, opto-reconstructive and therapeutic operations with combined pathology of the cornea and lens, a biooptical approach is required, taking into account the leading role of the cornea and lens in the formation of the optical system of the eye and visual acuity. Keywords: biooptics, photoablation, excimer laser corneal surgery
Changes in choroidal thickness during 12 months in response to wearing spectacle lenses with highly aspherical lenslets and their relationship with myopia progression
Authors:   «Clinicа ArtOptica», Chelyabinsk, Olevskaia E.A. , Kukoleva L.V. ,   «Clinicа ArtOptica», Chelyabinsk, Dulyba O.R. ,   «Clinicа ArtOptica», Chelyabinsk, Ryabova L.R. ,   «Clinicа ArtOptica», Chelyabinsk, Tonkikh N.A ,   «Clinicа ArtOptica», Chelyabinsk, Guseva A.V. ,   «Clinicа ArtOptica», Chelyabinsk
Published: October 2023

Purpose. Due to the importance of choroid in the development of myopia, this study examined choroid thickness (ChT) in children with progressive myopia and the effect of spectacle lenses with highly aspherical lenslets (HAL) on the ChT after 1 year of wear. Material and methods. A total of 50 children with myopia from –0.75D to –4.75D aged 7 to 13 years were enrolled. ChT subfoveal, 1500 and 3000 μm temporal, nasal, superior and inferior from the fovea were measured by OCT at baseline, 1, 6, 12 months after the treatment. The relationship between the degree of myopia, axial length, and the choroidal thickness were determine. Results. Prior to the treatment ChT was a significantly less in more myopic children. ChH was significantly less in eyes with AL ≥ 25.1 mm. In those eyes, the biggest ChT shifted from central sector to the temporal to 1500 μm from fovea. Wearing spectacle lenses with HAL induced significant choroidal thickening in the 1 month of treatment by 17.47 ± 13.14 μm in all regions in 82,1%. ChT did not change in 17.9% of the eyes. Myopia has been progressed in those children during 1 year. After 1 month, IOP decreased in children with baseline values > 20 mmHg, and did not change in children with IOP < 20 mmHg. In 66% of the eyes, where the temporal segment was thicker than the central, there was a significant decrease in the difference between the segments. After 6 months, ChT in 82.8% of cases was higher than before treatment. After 1 year ChT was significantly thicker, in comparison with baseline. Myopia increased ≥ 0,25D in 27.5% of eyes, AL increased by ≥ 0.1 mm in 29.3% of eyes. A hypermetropic shift of refraction within 0.5D was observed in 27.3% of the eyes, and reductions in the AL elongation in 27% eyes, this was combined with an increase in ChT by 21.24 ± 17.61 μm. In those patients where AL increased ≥ 0.1mm, ChT decreased. Conclusion. Choroidal thickness decrease during myopia development. Spectacle lenses with highly aspherical lenslets significantly increase choroidal thickness after 1 month and remained it during 1year of wear. The measurement of choroidal thickness can be used to assess myopia progression. Keywords: myopia control, myopic defocus, choroidal thickness; spectacle lenses with aspherical lenslets.
Legal Horizons and Issues in the Trauma of Crime Victim
Authors:   The Korean Association of Criminal Psychology, Hong Gahae , Kim Dae Keun
Published: October 2023

In psychiatry, trauma is the psychological harm caused by directly experiencing life-threatening, serious injury, or sexual violence; witnessing such events happen to others or learning that they have happened to a family member, close relative, or close friend; and being repeatedly or excessively exposed to the aversive details of the events. Trauma goes beyond everyday stress and can cause major disruptions in an individual's life, so it is necessary to have a criminal policy approach that punishes criminals and rescues victims of crime. Thus, this study examines the understanding of trauma in psychiatry and reviews the laws related to the mental harm of crime victims in Korea and abroad to provide a basis for identifying the need to consider the mental harm of crime victims in criminal proceedings.We first examine the applicability of the criminal law concept of injury to trauma as a substantive legal approach. Then, specific issues will be introduced step by step, including procedural law approaches, especially systems to prevent secondary victimization of crime victims and support their psychological stability, such as the departure of the accused, witness testimony through relay devices and shielded facilities, the presence of trusted persons, recording and preservation of video, the system of witness assistants, the system of witness support units, the system of non-disclosure of hearings during witness testimony, the system to limit unreasonable newspaper reports, and the system of rewriting and prohibition of disclosure of personal information.
A Combined Experimental and Computational Investigation of Hydrogen-Bonded 2,7-Diazaindole-(Water)1,2 Complexes Isolated in the Gas Phase
Authors: Baweja Simran , Kalal Bhavika , Maity surajit
Published: October 2023

We have presented a detailed experimental and computational analysis on the 1:1 and 1:2 complexes of 2,7-diazaindole (27DAI) with water in the gas phase. The complexes were characterized using two-color-resonant two-photon ionization (R2PI), laser induced fluorescence (LIF), single vibronic level fluorescence (SVLF), and photoionization efficiency spectroscopic methods. The 0_0^0 band of the S1←S0 electronic transition of 27DAI-H2O complex was observed at 33074 cm-1, largely red shifted by 836 cm-1 compared to that of the bare 27DAI. From the R2PI spectrum, the detected modes at 141 (v’Tx), 169 (v’Ty) and 194 (v’Ry) cm-1 were identified as the internal motions of H2O molecule in the complex. However, these modes were detected at 115 (v’’Tx), 152 (v’’Ty) and 190 (v’’Ry) cm-1 in the ground state which suggested a stronger hydrogen bonding interaction in the photo-excited state. The structural determination was aided by the detection of νNH and νOH values in the ground and excited state complex using the FDIR and IDIR spectroscopies. The detection of νNH at 3414 and νOH at 3447 cm-1 in 27DAI-H2O have shown an excellent correlation with the most stable structure consisting of N(1)-H‧‧‧O and OH‧‧‧N(7) hydrogen bonded bridging water molecule in the ground state. The structure of the complex in the electronic excited state (S1) were confirmed by corresponding bands at 3210 (νNH) and 3265 cm-1 (νOH). The IR-UV hole burning spectroscopy confirmed the presence of only one isomer in the molecular beam. The ionization energy (IE) of the 27DAI-H2O complex was obtained as 8.7890.001 eV, which was significantly higher than the 7AI-H2O complex. The 1:2 complex 27DAI-(H2O)2 was identified by a strong transition at 32565 cm-1, which was red shifted by 1345 cm-1. The corresponding FDIR spectrum resulted three bands at 3207, 3261 and 3385 cm-1, which are assigned as the hydrogen bonded νNH of 27DAI and two νOH vibrations from solvent-bridge connecting N(1)H and N(7) groups. The obtained structures of 27DAI-H2O and 27DAI-(H2O)2 have explicitly shown the formation of cyclic one- and two-solvent bridges incorporating N(1)-H‧‧‧O and O-H‧‧‧N(7) hydrogen bonds upon micro solvation. The lower excitation and higher ionization energies of the 27DAI-H2O complex compared to 7AI-H2O established higher stabilization of N-rich molecules. The solvent clusters forming linear bridge between the hydrogen/proton acceptor and donor sites in the complex can be considered a stepping stone to investigate the photoinduced tautomerization of N-bearing biologically relevant molecules.
Phase-selective recovery and regeneration of end-of-life electric vehicle blended cathodes via selective leaching and direct recycling
Authors: Driscoll Laura L , Jarvis Abbey , Madge Rosie , Price Jamie-Marie , Sommerville Rob , Schnaider Tontini Felipe , Bahri Mounib , Mehdi B. Layla , Kendrick Emma , Browning Nigel D , Allan Phoebe K , Anderson Paul A , Slater Peter R
Published: October 2023

Large-scale recycling and regeneration of lithium-ion cathode materials is hindered by the complex mixture of chemistries often present in the waste stream. We outline an efficient process for the separation and regeneration of phases within a blended cathode. We demonstrate the efficacy of this approach using cathode material from a first generation 1 (Gen 1) Nissan Leaf end-of-life (40,000 miles) cell. Exploiting the different stabilities of transition metals in acidic media, we demonstrate that ascorbic acid selectively leaches low-value spinel electrode material (LiMn2O4) from mixed cathode electrode (LiMn2O4 /layered Ni-rich oxide) in minutes, allowing both phases to be effectively recovered separately. This process facilitates upcycling of the Li/Mn content from the resultant leachate solution into higher-value LiNixMnyCozO2 (NMC) phases. The remaining nickel-rich layered oxide can be directly regenerated through a hydrothermal hydroxide process, which also decomposes the PVDF binder, thereby avoiding fluorine contamination of the recovered layered oxide. We report electrochemical data for the regenerated layered oxide phase while also showing that the leachate can be upcycled to next generation materials. Furthermore, while literature recycling studies are commonly performed on model systems, we illustrate here the approach on a real end of life EV battery. This study therefore illustrates a process to recycle blended cathodes containing LiMn2O4 spinel and layered Ni-rich oxide phases efficiently, with the potential to be extended to other mixed electrode waste streams. The method has great potential not only for recycling EV battery waste, but also other Li/Na ion battery waste, such as mobile phone batteries, where batteries with different cell chemistries are often be mixed.
Identification of Acidic and Basic Dyes in Different Candies
Authors: Khalid Nosheen , Khalid Nosheen , Jahangir Muhammad , Imdad Saira , Anwar Khurshid , Arif Nida , Khan Adnan , Aslam Naqqash
Published: October 2023

Synthetic food colors are added in different food items. These colors directly affect consumer food selection and acceptance. Synthetic colors on the basis of solubility are categorized into acidic (permitted) and basic (non-permitted). The present study was conducted to check the synthetic color present in branded and unbranded candies it is either acidic or basic. For this purpose, 15 samples were collected and analyzed in Food Science and Technology Laboratory of the University of Haripur. It was observed that all tested samples contain acidic colors when 20 grams of grinded sample and 5 ml of acetic acidic were taken. The present of acidic synthetic colors may lead to the conclusion that these tested candies can be used at permissible concentrations of dye without any risk to human health. The use of basic colors may cause human health affect from mild to severe whereas permitted acidic colors are safe to use if use within permitted range.
Assembly and Disassembly of Supramolecular Hypervalent Iodine Macrocycles via Anion Coordination
Authors: Pandey Krishna , Arafin Samsul , Jones Eli , Du Yachu , Kulkarni Gajanan , Uddin Ain , Plunkett Kyle
Published: October 2023

This study explores the dynamic self-assembly of hypervalent iodine-based macrocycles (HIMs) driven by secondary bonding interactions. The reversible disassembly and reassembly of HIMs are facilitated through anion binding via addition of tetrabutylammonium (TBA) salts or removal of the anion by addition of silver nitrate. The binding constants for HIM monomers with TBA(Cl) and TBA(Br) are calculated and show a correlation with the strength of the iodine-anion bond. Furthermore, the study reveals the dynamic bonding nature of these macrocycles in solution, allowing for rearrangement and participation in dynamic bonding chemistry.
Analysis of Improvements to Reduce Residents' Fear of Crime in External Spaces of Apartment
Authors:   KOREA CPTED ASSOCIATION, Song Hee-Moon , Hwang Sung-Eun , Yoon Sung-Bin , Kang Boo-Seong
Published: October 2023

This study analyzed the actual condition of the external spaces of the apartment, and analyzed the residents' fear of crime, satisfaction, and utilization of these external spaces among residents to derive factors that need to be improved to reduce the residents’ fear of crime in external spaces of the apartment.
The study found that fear of crime by external spaces is analyzed to be high in apartments where access control for outsiders was not actively controlled and where a large number of blocked or hidden spaces could occur. It is only necessary to improve overall satisfaction to reduce fear of crime by securing access control and territoriality and increasing natural surveillance in landscape dense spaces.
In addition, it was analyzed that the higher the resident use rate of the external space of the apartment, the lower the fear of crime, so that the proper location and number of external spaces and facilities such as rest, exercise, and playgrounds are calculated and placed to strengthen accessibility and activity. It is necessary to come up with a plan to reduce the fear of crime about the external spaces of apartments.
A Semi-Constructive Approach to the Hyperreal Line
Authors: Massas Guillaume
Published: October 2023

Using an alternative to Tarskian semantics for first-order logic known as possibility semantics, I introduce an approach to nonstandard analysis that remains within the bounds of semiconstructive mathematics, i.e., does not assume any fragment of the Axiom of Choice beyond the Axiom of Dependent Choices. I define the Fr´echet hyperreal line †R as a possibility structure and show that it shares many fundamental properties of the classical hyperreal line, such as a Transfer Principle and a Saturation Principle. I discuss the technical advantages of †R over some other alternative approaches to nonstandard analysis and argue that it is well-suited to address some of the philosophical and methodological concerns that have been raised against the application of nonstandard methods to ordinary mathematics.