bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA
Authors: Rahmini Restu , Panggabean Rosinta Ria 
Published: January 2021

Abstrak
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial dan Dividend Payout Ratio pada Perataan Laba dan ukuran perusahaan sebagai variabel kontrol.
Sampel dalam penelitian ini adalah perusahaan sektor Properti dan Real Estat yang terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Malaysia (KLSE) pada 2014-2017. Penelitian ini menggunakan metode purposive sampling, analisis regresi logistik, dan uji asumsi klasik. Perataan laba dapat diukur menggunakan variabel dummy.
Hasil analisis menunjukkan bahwa variabel yang mempengaruhi perataan laba di Bursa Malaysia adalah variabel kepemilikan manajerial dan variable kontrol, yaitu ukuran perusahaan yang terdaftar, sedangkan Dewan Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial, Dividend Payout Ratio dan ukuran perusahaan tidak berpengaruh terhadap perataan laba pada sekuritas Bursa Efek Indonesia.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRASI LAPORAN KEUANGAN (PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI TERDAFTAR DI BEI TAHUN 2016-2018)
Authors: Ramadani Fazaria , Triyanto Dedik Nur 
Published: January 2021

ABSTRAK
Laporan keuangan yang disajikan dengan adil, jujur dan tidak bias akan membentuk informasi yang bebas dari manipulasi, tidak menyesatkan, dan tidak menimbulkan kerugian kepada pengguna laporan keuangan. Laporan keuangan akan dipandang memiliki integritas tinggi jika memenuhi kualitas keandalan dan kualitas lain sesuai dengan PABU. Hal tersebut merupakan suatu penyusunan yang jujur dan dapat diandalkan sehingga menjadi dasar bagi pengguna untuk proses pengambilan keputusan. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel independen terhadap variabel dependen baik secara simultan dan parsial. Variabel independen terdiri dari spesialisasi industri auditor, komite audit, kepemilikan institusional dan kepemilikan manajerial sedangkan variabel dependen adalah integritas laporan keuangan. Populasi dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di BEI pada tahun 2016-2018 dengan metode purposive sampling sebanyak 117 perusahaan. Dalam penelitian ini menggunakan metode analisis deskriptif dan data panel dengan menggunakan software E-Views 10. Berdasarkan hasil pengujian variabel spesialisasi industri auditor, komisaris independen, komite audit, kepemilikan institusional dan kepemilikan manajerial berpengaruh secara simultan terhadap integritas laporan keuangan. Lalu secara parsial kepemilikan institusional berpengaruh negatif terhadap integritas laporan keuangan. Sedangkan variabel spesialisasi industri auditor, komisaris independen, komite audit dan kepemilikan manajerial tidak berpengaruh secara parsial terhadap integritas laporan keuangan.
Kata Kunci : Spesialisasi Industri Auditor, Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial.
THE EFFECTS OF CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITY, AND GROWTH OPPORTUNITIES ON THE VALUE RELEVANCE OF ACCOUNTING EARNINGS – A STUDY OF THE INDONESIA STOCK EXCHANGE
Authors: Putri Surinastiti Eka , Panggabean Rosinta Ria 
Published: January 2021

Capital market serves as an alternative financing-wise and as a means investment-wise. Relevance of accounting information comes out as profound to investors as can be observed within the financial statements of a company. The aim of this study was to figure out the effects of corporate governance, firm size, profitability, and growth opportunities on the value relevance of accounting earnings. The present research used a quantitative method and secondary data in the form of annual reports, and the objects hired were 22 companies listed on the LQ45 index (August of 2018–January of 2019) of the Idonesia Stock Exchange for the period 2015–2017. Analysis was conducted by a descriptive statistical method. The results obtained showed that the variable profitability, which was measured on return on asset, affected the value relevance of accounting earnings, while the variables good corporate governance, firm size, and growth opportunities did not affect the value relevance of accounting earnings. Companies’ management is advocated to optimize the management of the assets in place as it was found in this research that return on asset had an effect on earnings response coefficient. This is necessary so that the companies are able to generate earnings response coefficients to which investors can respond positively.

Keywords: Earnings Response Coefficient, Firm Size, Good Corporate Governance, Growth Opportunities, Indonesia, Return On Asset
PENGARUH CITRA MEREK, PROMOSI PENJUALAN, SALURAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK (STUDI PADA TOKO DAN+DAN DI DUTA HARAPAN)
Authors: Gadi Olivia Yoestin Agriyang , Iskandar Donant Alananto 
Published: January 2021

Abstract- The purposes of the study were to know and to analyze the effect of brand image, sales promotion, and distribution channels partially and simultaneously to the purchase decision of cosmetic products in DAN+DAN stores in Duta Harapan Bekasi. The sample used in this study were 100 respondents and the sampling method was non-probability sampling which is purposive sampling.This research is a quantitative associative, associative research is a research that aims to determine the effect or also the relationship between two or more variables. That is brand image, sales promotion and distribution channels as independent variables and purchase decision as dependent variable.The result of this research indicates that brand image has significant effect to purchase decision. That is proven by the unstandardized coefficient value of 0.348, it means between brand image and purchase decision has a quite strong positive relationship.Whereas, sales promotion and distribution channels have also affected purchase decision, which is shown by the regression unstandardized coefficient value of 0.178 In addition, distribution channels variable has a positive relationship to purchase decision that is illustrated by the coefficient value of 0.198. Finally, between brand image, sales promotion, and distribution channels have 39.7 percent contribution in order to increase purchase decision of DAN+DAN STORE in Duta Harapan Bekasi, the remaining percentage was contributed by other variables which was not studied in this research.
Keywords: Brand Image, Sales Promotion, Distribution Channels, Purchase Decision.
ANOMALI PASAR MODAL MENUJU STUDI BEHAVIORAL ECONOMICS
Authors: Kiky Andreas 
Published: January 2021

Abstract- This research examine market anomali that used to be found in capital market. There are 3 (three) common market anomalies that observed by financial researcher, holiday effect (in this case Lebaran Effect), January effect and Monday effect. The goal in this empirical study is to confirm and examine these anomalies on consumer goods firms. One of most common misleading statement that would like to be argued by this research is on Lebaran Season; most likely consumer goods stocks would be the most wanted and highest return. Dummy variables are applied in research model to test research hypothesis regarding to this issue. Research models are analyzed using OLS approach and the result is indeed finding some anomali in Lebaran, January and Monday Effect. But the result from adjusted R2 is very low (<1%) which implies that explanatory power of event to abnormal return is need a critic and improvement. Further result from loss aversion theory confirms that most of Indonesian Citizen play save strategy under sure loss condition.

Keywords: Capital Market Anomali, EMH, Lebaran Effect, January Effect, Monday Effect, Behaviour Economics
PENGARUH EXPERIENTIAL SHARING TERHADAP KINERJA BISNIS MELALUI INOVASI PRODUK SEBAGAI VARIABEL INTERVENING
Authors: Sanusi Fauji , Ganika Gerry 
Published: January 2021

Abstract- Internal problems of small and medium enterprises (SMEs) have been extensively studied, especially those related to low level of knowledge and skills of their workforce, thus impacting company's business performance. This study aims to examine whether experiential sharing can improve business performance of SMEs through product innovation as an intervening variable. This research develops a concept of experiential sharing or sharing experiences as a process that can improve a company's business performance through product innovation variables. This study show that experiential sharing will have a stronger influence on company's business performance if it is mediated by product innovation. Samples taken in this study were 173 managers and / or metal casting SME owners in Central Java. To test research hypothesis, data is processed by using Smart PLS. Experiential sharing can directly influence product innovation and business performance of SMEs. Similarly, product innovation can directly affect business performance and can partially mediate relationship between experiential sharing and business performance. SMEs can improve business performance by increasing experiential sharing as a antecendent factor. In addition, experiential sharing can improve product innovation which can then improve the performance of SME businesses.
Keywords: experiential sharing, innovation, business performance, partial least square
Sociabilidade, estereótipos e percepções: abordando a 'cultura do medo' na Sociologia da educação básica
Authors: Augusto Paloma Maria Rodrigues 
Published: January 2021

Neste artigo, tratarei do processo de elaboração e ministração de uma aula sobre violência urbana para alunos da terceira série do ensino médio de uma escola pública do Rio de Janeiro. A partir da noção sociológica de “Cultura do Medo”, apresentada pelo sociólogo Barry Glassner (2013), procuramos levar os alunos e alunas a uma desnaturalização de suas pré-noções a respeito da violência urbana, a partir de uma perspectiva sociológica, discutindo como o sentimento de medo, algo tão íntimo e pessoal, pode ser construído socialmente e utilizado como justificativa para ações repressivas do Estado, aumento da mercantilização da segurança privada, criação de novas configurações de ocupação do espaço urbano, produzindo, desse modo, novas formas de sociabilidade que contribuem para a segregação socioespacial e a manutenção de estereótipos sociais. Ao desenvolvermos e ministrarmos esta aula sobre a cultura do medo difundida pela mídia, verificamos o quanto esse tema pode ser proveitoso para levar os alunos e alunas a um exercício de estranhamento e desnaturalização de suas percepções sobre a violência urbana. Assim, tendo como ponto de partida o sentimento do medo, comum a todos nós, encontramos um caminho alternativo para abordar um assunto tão sensível e ao mesmo tão presente em nossa sociedade.
Comparative analysis of patient satisfaction with COVID-19 medical care provided in telemedicine center
Authors: Starshinin A. V. , Tyazhelnikov A. A. , Pogonin A. V. , Kostenko E. V. 
Published: January 2021

The article presents the results of a dynamic analysis of the satisfaction of patients diagnosed with CAVID‑19 with the quality of medical services provided remotely at the telemedicine centre in Moscow in 2020.Purpose of research. Conduct a dynamic assessment of patient satisfaction with the quality of remote medical services provided in different time periods.Material and methods. The results of an anonymous survey of 424 patients on the quality of remote medical services were dynamically evaluated. The first group (138) received medical care from 01.04 to 30.04, the second one (286) – from 01.06 to 30.06 of 2020 after the implementation of measures to improve them. Statistical analysis was performed using IBM SPSS Statistics 20.0.Results. When analysing the results, a high level of patient satisfaction was revealed, but there was a significant (p < 0.05) difference in the level of satisfaction between the groups. The factors of connection between telemedicine services and patient satisfaction were identified, which served as the basis for organizational measures.Conclusion. Providing medical services using telemedicine technologies can be considered as one of the most effective ways to provide medical care.
Peningkatan Pengetahuan Lansia Tentang Kesiapsiagaan Bencana Nasional Covid-19 di Desa Rumpa Kecamatan Mapili Kabupaten Polman
Authors: Fredy Akbar K  , Hamdan Nur  , Agustan Idawati , Dinda Cendana Wangi  
Published: January 2021

Upaya memutuskan mata rantai penyebaran corona virus dan mengurangi jumlah korban, dilakukan melalui beberapa kebijakan dan kegiatan baik dari sector pemerintahan maupun sektor kesehatan, diantaranya proses belajar di rumah, pembatasan aktivitas diluar rumah, kegiatan ibadah didalam rumah, dan bekerja harus dirumah ditutupnya akses jalan dalam kurun waktu tertentu, pembatasan jam transportasi beropasi, pembatasan jumlah transportasi dan karantina kesehatan serta kewajiban rapid tes saat akan bepergian keluar provinsi. Namun perlunya pengetahuan lebih mengenai Covid-19 sangat diperlukan terkhususnya bagi lansia yang merupakan kelompok rentan terpapar corona virus. Tujuan pengabdian masyarakat ini adalah untuk memahami karakteristik lansia yang hadir dalam kegiatan tersebut dan meningkatkan pengetahuan Lansia mengenai kesiapsiagaan bencana Covid-19. Metode yang digunakan adalah metode ceramah dan diskusi. Jumlah peserta sebanyak 20 orang dan dilaksanakan di aula assamalewuang desa Rumpa. Hasil yang diperoleh karakteristik peserta pengabdian masyarakat adalah sebagai berikut: usia peserta berkisar 63 sampai dengan 80 tahun dan tingkat pendidikan antara SD dan SMP. Rerata nilai pretest adalah 68,5 dan Rerata nilai posttest 89. Terjadi peningkatan nilai rerata skor 20,5, sehingga dapat disimpulkan bahwa pemberian pengetahuan dapat meningkatkan pengetahuan Lansia mengenai kesiapsiagaan bencana Covid-19.
Use of Multivariable Mendelian Randomization to Address Biases Due to Competing Risk Before Recruitment
Authors: Schooling C. M. , Lopez P. M. , Yang Z. , Zhao J. V. , Au Yeung Shiu Lun , Huang Jian V. 
Published: January 2021

Background:Mendelian randomization (MR) provides unconfounded estimates. MR is open to selection bias when the underlying sample is selected on surviving to recruitment on the genetically instrumented exposure and competing risk of the outcome. Few methods to address this bias exist.Methods:We show that this selection bias can sometimes be addressed by adjusting for common causes of survival and outcome. We use multivariable MR to obtain a corrected MR estimate for statins on stroke. Statins affect survival, and stroke typically occurs later in life than ischemic heart disease (IHD), making estimates for stroke open to bias from competing risk.Results:In univariable MR in the UK Biobank, genetically instrumented statins did not protect against stroke [odds ratio (OR) 1.33, 95% confidence interval (CI) 0.80–2.20] but did in multivariable MR (OR 0.81, 95% CI 0.68–0.98) adjusted for major causes of survival and stroke [blood pressure, body mass index (BMI), and smoking initiation] with a multivariable Q-statistic indicating absence of selection bias. However, the MR estimate for statins on stroke using MEGASTROKE remained positive and the Q statistic indicated pleiotropy.Conclusion:MR studies of harmful exposures on late-onset diseases with shared etiology need to be conceptualized within a mechanistic understanding so as to identify any potential bias due to survival to recruitment on both genetically instrumented exposure and competing risk of the outcome, which may then be investigated using multivariable MR or estimated analytically and results interpreted accordingly.
Retinal Thickness Changes Over Time in a Murine AD Model APPNL-F/NL-F
Authors: Salobrar-García Elena , López-Cuenca Inés , Sánchez-Puebla Lídia , de Hoz Rosa , Fernández-Albarral José A. , Ramírez Ana I. , Bravo-Ferrer Isabel , Medina Violeta , Moro María A. , Saido Takaomi C. , Saito Takashi , Salazar Juan J. , Ramírez José M. 
Published: January 2021

Background: Alzheimer's disease (AD) may present retinal changes before brain pathology, suggesting the retina as an accessible biomarker of AD. The present work is a diachronic study using spectral domain optical coherence tomography (SD-OCT) to determine the total retinal thickness and retinal nerve fiber layer (RNFL) thickness in an APPNL−F/NL−F mouse model of AD at 6, 9, 12, 15, 17, and 20 months old compared to wild type (WT) animals.Methods: Total retinal thickness and RNFL thickness were determined. The mean total retinal thickness was analyzed following the Early Treatment Diabetic Retinopathy Study sectors. RNFL was measured in six sectors of axonal ring scans around the optic nerve.Results: In the APPNL−F/NL−F group compared to WT animals, the total retinal thickness changes observed were the following: (i) At 6-months-old, a significant thinning in the outer temporal sector was observed; (ii) at 15-months-old a significant thinning in the inner temporal and in the inner and outer inferior retinal sectors was noticed; (iii) at 17-months-old, a significant thickening in the inferior and nasal sectors was found in both inner and outer rings; and (iv) at 20-months-old, a significant thinning in the inner ring of nasal, temporal, and inferior retina and in the outer ring of superior and temporal retina was seen. In RNFL thickness, there was significant thinning in the global analysis and in nasal and inner-temporal sectors at 6 months old. Thinning was also found in the supero-temporal and nasal sectors and global value at 20 months old.Conclusions: In the APPNL−F/NL−F AD model, the retinal thickness showed thinning, possibly produced by neurodegeneration alternating with thickening caused by deposits and neuroinflammation in some areas of the retina. These changes over time are similar to those observed in the human retina and could be a biomarker for AD. The APPNL−F/NL−F AD model may help us better understand the different retinal changes during the progression of AD.
Ocrelizumab in Multiple Sclerosis: A Real-World Study From Spain
Authors: Sempere Angel P. , Berenguer-Ruiz Leticia , Borrego-Soriano Ines , Burgos-San Jose Amparo , Concepcion-Aramendia Luis , Volar Lucian , Aragones Miguel , Palazón-Bru Antonio 
Published: January 2021

Objectives: The aim of this study was to describe the tolerability, safety, and effectiveness of ocrelizumab for primary progressive multiple sclerosis (PPMS) and relapsing multiple sclerosis (RMS) in a clinical practice setting.Methods: In this retrospective observational study, we analyzed clinical and MRI data in all patients with PPMS and RMS who had received at least one infusion of ocrelizumab in two health areas in south-eastern Spain. Patients involved in any ocrelizumab trial and those patients with a follow-up shorter than 6 months were excluded.Results: The cohort included 70 patients (42 women) who had received ocrelizumab; 30% had PPMS and 70%, RMS. At baseline, patients' mean age was 47.1 years in the PPMS group and 39.2 years in the RMS group, while the median EDSS was 3.0 and 2.5, respectively. Median follow-up was 13.6 months. The median number of treatment cycles was three. Most patients remained free from clinical and MRI activity after ocrelizumab initiation. Baseline MRI showed T1 Gd-enhancing lesions in 57% of the patients; by the first MRI control at 4–6 months, all patients except one were free of T1 Gd-enhancing lesions (69/70, 98.6% P &lt; 0.001). The proportion of patients with NEDA was 94% in the group of RMS patients who were followed for at least 1 year. Ocrelizumab was generally well-tolerated; the most common adverse events were infusion-related reactions and infections, none of which were serious.Conclusions: Our real-world study supports the tolerability, safety, and effectiveness of ocrelizumab in clinical practice.
Remedial Effect of Intravenous Cyclophosphamide in Corticosteroid-Refractory Patients in the Acute Phase of Neuromyelitis Optica Spectrum Disorder-Related Optic Neuritis
Authors: Wang Ling , Liu Kaiqun , Tan Xiao , Zhou Lin , Zhang Yuxin , Liu Xiaoning , Fu Yue , Qiu Wei , Yang Hui 
Published: January 2021

Background: To investigate the remedial efficacy and safety of intravenous cyclophosphamide (CP) in the acute phase in patients with neuromyelitis optica spectrum disorder-related optic neuritis (NMOSD-ON) who are refractory to intravenous methylprednisolone (MP) treatment.Design: This study was a single-center, retrospective, observational case-control cohort study.Methods: Thirty-six patients who had acute NMOSD-ON attacks and were refractory to MP treatment were included. Patents were divided into two groups: the remedial CP group, and the MP group. The best-corrected visual acuity (BCVA), mean deviation (MD) of the visual field (VF), visual evoked potential amplitude (VEP-A), visual evoked potential latency (VEP-T), and average thickness of the retinal nerve fiber layer (RNFL) at onset, 1 month (m), 3 m, and 6 m after the attack were analyzed. Routine blood test results, liver and kidney function, routine urinalysis results and general condition were analyzed for safety issues at each follow-up. Fisher's exact test, the Mann-Whitney U test, the Kruskal-Wallis test and the Wilcoxon rank-sum test were used for statistical analysis.Results: The remedial CP group showed significant improvement over 6 m with regard to BCVA and MD (P &lt; 0.05),whereas MP group only showed significant improvement in MD (P &lt; 0.05). Regarding remedial CP intervention time window, the CP ≤ 30 days group showed significant improvement over 6 m with regard to BCVA (P = 0.002), MD (P = 0.003), and VEP-A (P = 0.036), while those CP &gt; 30 days group did not. Both two subgroups showed significantly RNFL thickness reduction, however, BCVA, MD, VEP-A, VEP-T, and RNFL thickness showed no significant differences between the two subgroups at any follow-up point (P &gt; 0.05).Conclusion: CP within 30 days of attack onset is safe and might have a beneficial degree of therapeutic efficacy for acute-phase treatment of NMOSD-ON that is refractory to MP treatment alone.