bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, INDEPENDENSI, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT
Authors: Vincent Nadya , OSESOGA MARIA STEFANI 
Published: January 2021

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman auditor, keahlian auditor, independensi, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgement. Data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini dilakukan dengan membagikan kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik yang berlokasi di wilayah Jakarta dan Tangerang pada 2018-2019. Auditor yang menjadi responden adalah auditor yang memiliki pengalaman kerja minimal 3 tahun dan memiliki jenjang pendidikan terakhir Sarjana S-1 dalam bidang akuntansi. Sebanyak 208 kuesioner didistribusikan, tetapi hanya 166 kuesioner yang kembali dan yang dapat digunakan sebagai data penelitian sebanyak 104 kuesioner. Pengolahan data dilakukan dengan menggunakan regresi linier berganda. Hasil dari penelitian ini adalah (1) pengalaman auditor tidak berpengaruh terhadap audit judgement, (2) keahlian auditor berpengaruh signifikan terhadap audit judgement, (3) independensi berpengaruh signifikan terhadap audit judgement, (4) tekanan ketaatan tidak berpengaruh terhadap audit judgement, (5) kompleksitas tugas berpengaruh signifikan terhadap audit judgement, dan (6) pengalaman auditor, keahlian auditor, independensi, tekanan ketaatan, dan kompleksitas tugas berpengaruh signifikan simultan terhadap audit judgement.
PENGARUH RISIKO KREDIT, RISIKO SOLVABILITAS DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA
Authors: Ritonga Pardomuan 
Published: January 2021

Abstract- This research aims to analyzethe influence of financial risk i.e. credit and solvency risk as long as audit quality on the firm's profitability and implications with earnings quality. This type of research is quantitative. The research population is sub-sectors of general insurance listed in the Indonesia Stock Exchange in 2014-2018. The sampling method using purposive sampling technique is counted 10 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that financial risk has significant effect simultaneously on the profitability of firms as long as financial risk and audit quality has no significant effect simultaneously on the earnings quality. The partial test results showed that solvency risk and audit quality have a negative effect while credit risk has no significant effect to the profitability of firms. However, credit and solvency risk as long as audit quality have no indirect effect to the earnings quality through profitability of firms.

Keywords: solvency risk, profitability of firms, earnings quality value
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI 2015-2017)
Authors: Lie Maria Jeannifer , OSESOGA MARIA STEFANI 
Published: January 2021

Abstract- The objective of the research is to obtain empirical evidence of the effect of Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership towards Dividend Payout Ratio. Companies need to know any factors to determine the optimal dividend policy. The sample in this research is selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The total amount of sample in this research is 13 firms which is registered as manufacturing sector in BEI for the year 2015-2017; published financial reports using Rupiah currency; audited by independent auditor; published financial reports for January 1 until December 31 periods, have positive net income, declared cash dividend, did not do stock split/ reverse stock split; and have managerial ownership on shareholders structure. The result of this research are Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership simultaneously has significant effect towards Dividend Payout Ratio. Partially, variable Return on Assets, and Managerial Ownership have positive significant effect on Dividend Payout Ratio. While Current Ratio and Debt to Equity Ratio does not have significant effect towards Dividend Payout Ratio.
EARNING PERSISTENCE ON FIRM TAX DIFFERENCES AND FAMILY OWNERSHIP
Authors: Kusumawati Synthia Madya , P Hyashinta Dyah 
Published: January 2021

Abstract- Prior research find evidence consistent with the hypothesis that future earnings influenced by difference between accounting and fiscal earnings (book tax differences). Many investors forming expectations of future earnings information derived from the difference between fiscal and commercial earnings, there were some investors would satisfied to see small differences between fiscal and commercial earnings, otherwise have the opposite view. This study aim to investigate how book-tax difference and family ownership play a role in the persistence of earnings. The authors using a sample 692 firm years of Indonesian listed companies within 2011-2016, they estimate cross-sectional regressions of the proxy for book-tax differences and family ownership on earning persistence. The study found that current pre-tax earnings can predict future earnings and also firm years with large book-tax difference have less earnings persistence than firm years with small book tax difference. Further, this study found no evidence that family ownership have significant role in persistence of earnings.

Keywords: Earning Persistence, Future earnings, Pre-tax earnings, Book tax difference, Family Ownership.
TRANSAKSI AFILIASI DAN CAPITAL INTENSITY MEMPENGARUHI EMITEN DALAM MENGHINDARI PAJAK
Authors: Sueb Memed 
Published: January 2021

Abstract- Target of tax for several last year show increase positive as need of fund on State Budget. But on the other hand of emiten which listing in stock exchange Indonesia always comply to efisiensy of tax as tax planning. That is way by this research expected to find solution about what was variable effect to emiten comply tax efisiensy. Target of population were emiten which stock exchange for 3 year periode 2015 until 2017. Purposive sampling was choose to find out research data. The research selected 54 emiten as sample for representative of emitens. Tax avoidance was measured by proxy effective tax rates; affiliated transaction was measured by liabilities transaction affiliated. Hyphotesis was examined by multiple regression dan decision that: 1) Transaction affiliated affect emiten Industry manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens have indication often make transaction with group (affiliated) for tax avoidance; 2) Capital intensity not affect emiten manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens listed in Bursa Efek Indonesia higest invested on fixed asset not objective for tax avoidance but to support operating activity inclined rise.

Keywords: Affiliated Transaction, Capital Intensity, Tax Avoidance,
AGRESIVITAS PAJAK BERDASARKAN UKURAN PERUSAHAAN, PENDANAAN ASET DAN KOMPOSISI ASET SERTA PROFITABILITAS (STUDI SEKTOR MANUFAKTUR DI NEGARA BERKEMBANG)
Authors: Fajar Shahnas Regina , Diana Patricia 
Published: January 2021

The purpose of this research is to investigate the association between firm size using Ln total asset, asset funding using Debt to Total Asset (DAR) and asset composition, and also profitability using Return on Asset (ROA) on tax aggressiveness using Effective Tax Rate (ETR). Sample in this research were manufacturing public company which listed consecutively during period 2016-2018. The others criteria were publishing audited financial statement, using Rupiah as reporting currency, have same reporting period which ended at December 31, positively profit and also have assets value within 1 up to 4 trillion. Data analysis method used multiple regression. The result of this research found that only asset funding (DAR) has significant positive effect towards tax aggressiveness (ETR) while firm size, profitability (ROA) and asset composition (CAIR) has no effect on tax aggressiveness (ETR.

Keywords: Capital Intensity, Firm Size, Leverage, Profitability, Tax Aggressiveness.
MEMPREDIKSI FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS KONSUMEN TERHADAP PEMBELIAN ONLINE: SUATU STUDI EMPIRIS
Authors: Suryadijaya Jessica , Gunawan Natasya Metta , Sihombing Sabrina Oktaria 
Published: January 2021

Abstract– This study aims to test consumer loyalty to GrabFood in terms of security, privacy, service fulfillment, non decptionand satisfaction from GrabFood consumers themselves. The sampling design used is purposive sampling which is a nonprobability sampling. All research indicators come from previous studies. Before testing hypotheses using structural equation modeling, the reliability and validity tests were carried out. The results of this study indicate that there is a significant relationship between security and non-deception on consumer satisfaction, and not deception and fulfillment of services to loyalty, both directly and indirectly. Based on the results of this study also, it was said that between customer satisfaction and customer loyalty, there was a significant relationship. This study suggests factors that must be considered by an online business in gaining customer loyalty.
Keywords: Consumer Satisfaction, Consumer Loyalty, Security, Fulfillment, Non Deception, Privacy
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS KONSUMEN PADA MEREK STARBUCKS DI WILAYAH JAKARTA DAN SEKITARNYA
Authors: Kristiyono Yokie Radnan , Rahmi Aisyah , Triwijaya Mington Triwijaya , Gantha Suhanda Riandi 
Published: January 2021

One of the factors in the movement of the economy in Indonesia is supported by the development of new businesses, one of which is a coffee beverage business. Coffee drinks business in Indonesia is one of the fastest growing business. Developments in the business sector can be seen from the emergence of enhancement of new starbucks coffee shops . The top-leading coffee shop in the Indonesian market today is Starbucks, it is shown by numbers of Starbucks’ branches located almost in the entire region of Indonesia. The factor that makes Starbucks one of the strongest brand is the presence of customers who became loyal to the brand and make Starbucks as their first choice. The other factors that also affect the customer loyalty towards Starbucks are Brand Image, Brand Experience, Customer Satisfaction, Brand Trust, and Brand Love. Therefore, this research aims to examine the determinant factors of building customer loyalty of Starbucks’ customers in Jakarta and surrounding areas. The method of analysis used by researchers in this study was SmartPLS 3.0 with 150 respondents who have enjoyed Starbucks coffee. In this study there were nine hypotheses supported by previous researches. In the results of this study, there were six hypotheses accepted and three hypotheses were rejected. Through this research, researchers hope to provide benefits for the reader especially for those who want to know about the factors that affect the customer loyalty of Starbucks in Jakarta and its surrounding areas.
Key Words: Brand Image, Brand Experience, Customer Satisfaction, Brand Trust, BrandLove. Customer Loyalty, Starbucks
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOUR, PERCEIVED ORGANIZATIONAL SUPPORT, DAN MODERASI KUALITAS PELAYANAN REKANAN ERP TERHADAP KINERJA PEMGGUNAAN ERP
Authors: Susmantoro Thomas Dwi 
Published: January 2021

The usage of Enterprise Resource Planning (ERP) as an effort of the company to improve competitiveness through the implementation of integrated system and the utilization of information resources, demands the participation of stakeholders in ensuring the successful achievement company’s objective. Unlike previous research, in this study seeks to examine aspects that the involvement of all stakeholders both inside and outside the organization of the company that can influence the usage of ERP in the company. It identified the influence of Organizational Citizenship Behaviours (OCB), Perceived Organizational Support (POS) and moderation of the quality of partner services to the performance of ERP usage. This research was conducted on 87 erp executives, managers and users from 46 companies in Indonesia. It found the positive influences of OCB, PDO and moderation of the quality of partner services on the performance of ERP usage. The result of the research explains how companies can improve the performance of ERP usage which ultimately impacts the company's competitiveness.

Key Words: ERP, Organizational Citizenship Behaviours (OCB), ERP Usage, Perceived Organizational Support, Quality Service
THE CHARACTERISTIC OF ERECTILE DYSFUNCTION AMONG TYPE 2 DIABETES MELLITUS MALE IN EASTERN INDONESIA
Authors: Zulfiqqar Andy , Anthonius Franky Renato , Cyko Prasetyo Amanda , Nandana Pandu Ishaq , Yuri Prahara , Brodjonegoro Sakti R 
Published: January 2021

Objective: To determine Type-2 diabetic patients and its characteristics to determined risk of Erectile dysfunction (ED) and the role of EHS score as more practical tools to screening ED among T2DM patients. Material & Methods: The cross-sectional observational study was carried out at the Internal medicine Unit of Manambai Abdulkadir and Dompu district Hospital, out of 45 patients were included on this study. The data were collected from June 01 – August 01 2017. A structural questioner was used to collect the data and was analyzed using SPSS 2.0. person analysis correlation and logistic regression were used to find the Odds Ratio (OR). Results: We found that 38 out of 45 (84.4%) patients (mean age 57.2 ± 7.1) have Erectile dysfunction, 26 patients uncontrolled diabetes, 5 (11.1%) treated as CHF, 4 (8.9%) CKD, and 7 (15.6%) neuropathy diabetic. There is high correlation between random glucose level and IIEF-5 score (r=0.5, p=0.01). The overall odd ratio of ED in this studies was 4.3 (95% CI: 0.73 to 25.1) for uncontrolled diabetes, 2.5 (95% CI: 0.1 to 51.1) for Treated CHF, 2 (95% CI: 0.01 to 41.6) for CKD, and it was 1.2 (95% CI: 0.1 to 11.5) for neuropathy diabetics. Conclusion: From this study, we found that most diabetic patients have ED, and there is high correlation between random glucose level and simplified IIEF-5 score, EHS performed similar result on diagnoses ED compared to IIEF-5.
RISK FACTORS FOR INNER CITY ASTHMA PATIENTS
Authors: Hassan Khaled 
Published: January 2021

Asthma patients in inner cities have the highest prevalence of asthma and the highest death rates in America. The purpose of this study was to evaluate sensitization and exposure to common indoor allergens seen for asthma treatment at Grady Memorial Hospital, Atlanta, Ga. Eighty asthma patients were enrolled in the emergency department and 64 in hospital clinics in this study. Neither sensitization nor visibility In this population, cat allergens are prevalent. The findings show that black asthma patients are exposed to high levels of mite and cockroach allergens in downtown Atlanta and that a high percentage of patients with asthma are sensitized to these allergens; a significant risk factor for asthma in this population is the combination of sensitization and exposure.
Keywords: asthma; mechanical ventilation, status asthmaticus , Pathophysiology epidemiology mechanisms.
APPLICATION OF A SEMI-AUTOMATED TECHNIQUE IN LUNG LESION SEGMENTATION
Authors: Rossi Farli 
Published: January 2021

Segmentation is one of the most important steps in automated medical diagnosis applications, which affects the accuracy of the overall system. In this study, we apply a semi-automated technique that combines an active contour and low-level processing techniques in lung lesion segmentation by extracting lung lesions from thoracic Positron Emission Tomography (PET)/Computed Tomography (CT) images. The lesions were first segmented in Positron Emission Tomography (PET) images which have been converted previously to Standardised Uptake Values (SUVs). The segmented PET images then serve as an initial contour for subsequent active contour segmentation of corresponding CT images. To measure accuracy, the Jaccard Index (JI) was used. Jaccard Index (JI) was calculated by comparing the segmented lesion to alternative segmentations obtained from the QIN lung CT segmentation challenge, which is possible by registering the whole body PET/CT images to the corresponding thoracic CT images. The results showed that the semi-automated technique (combination techniques between an active contour and low-level processing) in lung lesion segmentation has moderate accuracy with an average JI value of 0.76±0.12.
Comparative analysis of oral cavity sanation in children under general anesthesia and inhalation anesthesia with nitrogen oxide
Authors: Proskokova S. V. , Khosrovyan N. M. , Eremin D. A. , Kabisova G. S. , Meskhiya N. G. , Mikhailova E. G. 
Published: January 2021

The aim of this study was to carry out a comparative analysis of the volume of dental intervention under conditions of combined endotracheal anesthesia and inhalation anesthesia of nitrous oxide in pediatric dentistry.Materials and methods. Within the framework of this study, the results of oral cavity sanitation were analyzed in 300 patients aged 2 to 5 years. The median age was 3.7 years. The participants were divided into 2 equal samples: 150 patients underwent sanitation under general anesthesia (anesthesia group), 150 under conditions of inhalation anesthesia of nitrous oxide (sedation group). In the sedation group, there were 83 (55.3%) boys and 67 (44.7%) girls, in the anesthesia group – 89 participants (59.3%) were male, and 61 (40.7%) were female. The patients included in this study had comparable dental status. Also, when performing dental interventions in both groups, according to indications, local anesthesia was performed: children under 4 years old – lidocaine, children over 4 years old – articaine.Results. Based on the results of the analysis of the data obtained, it was found that the number of visits required for full-fledged dental treatment was statistically significantly lower in the anesthesia group compared to the sedation group: thus, all patients who underwent combined endotracheal anesthesia required only one visit to the clinic for necessary treatment. But it was also found that the total time of dental treatment differed depending on the anesthetic aid used: in the anesthesia group, it usually took from 1 to 2 hours (in 98% of patients), during this time a complete sanitation of the oral cavity was carried out, and in the sedation group varied more widely, with half of the patients in the range from 30 minutes to 1 hour (14% and 36.7% of children, respectively), but the number of visits for complete oral cavity sanitation increased to 8.Conclusions. In the present work, it was revealed that dental treatment under general anesthesia in children was more effective than the same treatment under conditions of inhalation anesthesia of nitrous oxide with preserved consciousness. The use of combined endotracheal anesthesia allows to reduce the number of visits to the clinic and avoid refusals from further dental treatment. General anesthesia was also more effective than sedation in terms of the number of cured teeth with caries, chronic pulpitis and extracted teeth. Nitrous oxide inhalation anesthesia provides partial retention of consciousness, is more manageable and better tolerated by children.
Domestic prophylactic agents in maintaining the dental health of the elderly
Authors: Iordanishvili A. K. 
Published: January 2021

Goal. To investigate dental health and oral microbiota in elderly people who use domestic care products after the completion of their sanitation.Material and methods. The prevalence and intensity of the course of dental caries, periodontal pathology, pathology of the oral mucosa, as well as the microbiota in 96 people aged 61 to 73 years were studied using conventional research methods in dentistry in elderly patients who visited a dentist for a year according to the appealability (group 1) or were under dynamic supervision and regularly carried out individual oral hygiene with the help of domestic ASEPTA products (group 2).Results. Individual prophylactic and hygienic measures for the care of the oral cavity, regularly carried out by elderly patients of group 2, significantly improved their dental health, contributed to the secondary prevention of periodontal diseases and a significant reduction in periodontal pathogens in the oral cavity.Conclusion. Elderly patients who are regularly observed by a dentist with a complex of measures for the primary and secondary prevention of dental diseases carried out 2 times a year, as well as with their proper adherence to oral care, it is possible to achieve effective treatment of the pathology of hard dental tissues, remission of inflammatory pathology of periodontal disease, and also good oral hygiene, which has a positive effect on their quality of life.
Antidromic Spike Propagation and Dissimilar Expression of P2X, 5-HT, and TRPV1 Channels in Peripheral vs. Central Sensory Axons in Meninges
Authors: Gafurov Oleg , Koroleva Kseniia , Giniatullin Rashid 
Published: January 2021

Background: The terminal branches of the trigeminal nerve in meninges are supposed to be the origin site of migraine pain. The main function of these peripheral sensory axons is the initiation and propagation of spikes in the orthodromic direction to the second order neurons in the brainstem. The stimulation of the trigeminal ganglion induces the release of the neuropeptide CGRP in meninges suggesting the antidromic propagation of excitation in these fibers. However, the direct evidence on antidromic spike traveling in meningeal afferents is missing.Methods: By recording of spikes from peripheral or central parts of the trigeminal nerve in rat meninges, we explored their functional activity and tested the expression of ATP-, serotonin-, and capsaicin-gated receptors in the distal vs. proximal parts of these nerves.Results: We show the significant antidromic propagation of spontaneous spikes in meningeal nerves which was, however, less intense than the orthodromic nociceptive traffic due to higher number of active fibers in the latter. Application of ATP, serotonin and capsaicin induced a high frequency nociceptive firing in peripheral processes while, in central parts, only ATP and capsaicin were effective. Disconnection of nerve from trigeminal ganglion dramatically reduced the tonic antidromic activity and attenuated the excitatory action of ATP.Conclusion: Our data indicate the bidirectional nociceptive traffic and dissimilar expression of P2X, 5-HT and TRPV1 receptors in proximal vs. distal parts of meningeal afferents, which is important for understanding the peripheral mechanisms of migraine pain.