bluuebunny/crossref_metadata_2025_split huggingface dataset:
Relationship of Angle’s Molar Malocclusion with Facial Profile among School Children with the Age Group of 11 to 16 Years at Dhaka City in Bangladesh
Authors: Rahaman Tipu Md Mizanur , Ghosh Ranjit , Mafruha Mst Ishrat , Chakraborty Monika , Sharma Nirmal 
Published: January 2023

Background: Orthodontic care globally urges the need to develop various methods to assess and grade malocclusion in order to prioritize treatment
Objective: The purpose of the present study was to describe Angle’s molar relationship among the study subjects with the facial profile.
Methodology: This study was designed as a Descriptive Cross-Sectional study carried out in four high schools in Dhaka city, Bangladesh. The study was conducted from May 2015 to November 2015 for a period of 06 (six) months on 384 secondary school children aged between 11 – 16 years Systematic Random Sampling from four high schools in Dhaka city. The participants were included who had no preventive and interceptive orthodontic treatment previously carried out and participants having late mixed or early permanent dentition. The participants were excluded participants having major local problems such as trauma or any history of surgical approach which affects the growth and development of facial structures or body, Students who are undergoing orthodontic treatment or who have completed orthodontic treatment earlier, Students who are suffering from any systemic disease. Data were collected using a preformed data collection sheet. The relevant socio-demographic data of these patients were collected and recorded. Data were collected and Parents/ guardians were provided with a description of the study, an informed consent form (written in Bengali) and a family history/ lifestyle questionnaire (written in English). In addition, trained research assistants were explained the study procedures.
Results: Out of 384 children, the maximum no. of Angle’s molar relationship was Class I in both sides, similarly maximum no. of Canine relationships was Class I in both sides. Maximum face form was oval (51.8%), maximum (57.6%) face profile was straight and maximum (76.6%) lips were competent. Conclusion: In this study, malocclusion was 56.7%. Angle’s class I malocclusion is the most common while Angle’s class III is the least prevalent malocclusion.
Journal of National Institute of Neurosciences Bangladesh, July 2022;8(2):206-209
Corporate Social Responsibility Dan Risiko Investasi Terhadap Reputasi Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening
Authors: Agustina Leni , Nurmalasari Eka , Astuty Widia 
Published: January 2023

Reputasi perusahaan menunjukkan bahwa Informasi keuangan dan non keuangan memainkan peranan yang penting dalam membangun reputasi perusahaan. Reputasi perusahaan pada gilirannya akan mempengaruhi investor individu untuk membeli atau menjual saham suatu perusahaan. Reputasi perusahaan mempengaruhi pengambilan keputusan investor karena sebagian besar investor beranggapan bahwa peluang investasi yang baik berasal dari perusahaan terkenal. Faktor lain yang mempengaruhi reputasi perusahaan ialah pengungkapan Corporate Social Rensponsibility. Corporate Social Rensponsibility merupakan salah satu hal yang sangat berperan untuk membangun citra dan reputasi yang baik. Corporate Social Responsibility (CSR) muncul karena adanya kepedulian perusahaan terhadap lingkungan dan sosialnya, sebagai akibat dari explorasi yang dilakukan perusahaan untuk meningkatkan produksinya dalam hal ini terkait dengan polusi yang ditimbulkan dari bahan bakar yang digunakan oleh perusahaan transportasi. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility dan risiko investasi terhadap reputasi perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan subsector transportasi di Bursa Efek Indonesia. Teknik pengambilan sampel dengan purposive sampling didapatkan sampel sebanyak 32 perusahaan dengan tahun pengamatan dimulai dari 2018-2020 sehingga diperoleh 96 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis jalur berupa uji statistic deskriptif, uji autokorelasi, uji korelasi antar variabel, dan uji koefisien jalur dengan alat bantu Statistical Program for Social Science diperkuat dengan uji sobel. Risiko investasi tidak berpengaruh terhadap profitabilitas.
Kata kunci : Corporate Social Responsibility;investor;profitabilitas; Reputasi perusahaan; risiko investasi
Pengaruh Ideologi Etik dan Kecerdasan Spiritual Terhadap Hubungan Antara Partisipasi dan Senjangan Anggaran
Authors: Said Darwis , Junaid Asriani , Ahmad Hamzah , Muslim Muslim 
Published: January 2023

Penelitian ini menggunakan faktor individu, ideologi etis (deontologi dan teleologi), sebagai faktor kontingensi untuk menguji pengaruhnya terhadap hubungan antara partisipasi dan kelonggaran anggaran. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh partisipasi terhadap kelonggaran anggaran, pengaruh perbedaan ideologi etis manajer terhadap partisipasi hubungan kelonggaran anggaran, dan interaksi antara partisipasi dan kelonggaran anggaran melalui dua variabel yaitu ideologi etis dan kecerdasan spiritual. Hasil penelitian ini menunjukkan bahwa partisipasi dan kelonggaran anggaran terkait secara negatif dan signifikan, dan bahwa ideologi etis manajer yang berbeda memengaruhi partisipasi-hubungan kelonggaran anggaran. Ideologi etika deontologi secara negatif dan signifikan mempengaruhi kelonggaran anggaran, sementara ideologi etika teleologi secara positif mempengaruhi kelonggaran anggaran. Hasil dari variabel kecerdasan spiritual menunjukkan hubungan yang signifikan dengan kelonggaran anggaran, itu berarti bahwa kecerdasan spiritual manajer yang lebih tinggi, kelonggaran anggaran yang lebih rendah akan terjadi. Hasil penelitian ini juga menunjukkan bahwa semua variabel interaksi ca melemahkan terjadinya kelonggaran anggaran.
Pengaruh Sumber Dana Eksternal dan Internal Perusahaan Terhadap Rentabilitas Modal Sendiri
Authors: Asmoro Wiwiek Kusumaning , Setianingsih Novie Astuti , Putranti Eti 
Published: January 2023

The purpose of this study was to determine the effect of the company's external and internal sources of funds on the Profitability of Own Capital (RMS) in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The variables used consist of the dependent variable, namely Rentability of Own Capital (RMS) and independent variables from external funds consisting of Debt to Total Capitalazition Ratio (DCR), Total Debt to Total Assets (DAR) and Debt to Equity (DER). Meanwhile, internal funding sources consist of Flow Back Ratio (FBR). The sampling technique used purposive sampling, namely the sampling technique with certain considerations. The number of samples in this study were 75 manufacturing companies with an observation period of 2018-2020. The results of this study indicate that 4 (four) independent variables consisting of DCR, DAR,DER as an external source of funds and Flowback Ratio as an internal source of funds simultaneously affect to RMS. The conclusion from the results of the study is that companies must be able to increase capital in order to increase the value of the company in order to compete to gain and increase investor confidence. Company management needs to adjust the composition of the use of FBR as internal capital by optimizing the management of assets owned.
Pengaruh Return on Asset, Current Ratio, dan Debt to Asset Ratio terhadap Firm Value dengan Firm Size sebagai Variabel Moderating
Authors: F Rachmad Reza , Jufrizen Jufrizen , Rambe Muis Fauzi 
Published: January 2023

This study aims to determine how the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value and how the role of Firm Size as a moderating variable in the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value in Sub-Companies. Large Trading Sector Listed on the Indonesia Stock Exchange 2016-2020. This research approach is an associative approach, where the total company population is 51 companies with a sampling technique, namely Purposive Sampling so that a sample of 10 large trading sub-sector companies are obtained which are listed on the Indonesia Stock Exchange in 2016-2020, and the financial statements taken are secondary data. , which is obtained from the www.idx.co.id website, and the data that has been collected will be analyzed using Multiple Regression Analysis & Moderating Regression Analysis (MRA) accompanied by partial hypothesis testing and coefficient of determination. data processing using IBM SPSS Statistic 21. The results show that Return On Assets has a significant effect on Firm Value, Current Ratio has an insignificant but not significant effect on Firm Value, Debt To Asset Ratio has an insignificant effect on Firm Value, Firm Size does not moderate the effect of Return On Assets to Firm Value, Firm Size does not moderate the effect of Current Ratio on Firm Value, Firm Size does not moderate the effect of Debt To Asset Ratio on Firm Value in large trading sub-sector companies listed on the Indonesian stock exchange in 2016-2020.

Keywords: Firm Value, Return On Assets, Current Ratio, Debt To Asset Ratio, Firm Size
Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia
Authors: Gamasti Millenia Tri , Supatmi Supatmi 
Published: January 2023

This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with 525 observations as panel data. This hypothesis examined by panel data regression with Eviews program. Based on panel data regression test, this research found tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects financial performance (ROA) means the more industry manufacturing do related party transaction with assets other than account receivables and other receivables ability to earn profit is getting lower. Also, tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects market performance (TOBIN), the more industry manufacturing do related party transaction with assets other than account receivables and other receivables decrease ability of investment profit sharing make share price weak. This finding align with the type II agency theory that the majority shareholder dominates the minority shareholder causing agency conflict.
Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan
Authors: Sihombing Patuan Belt Sazar , Murwaningsari Etty 
Published: January 2023

The purpose of this research is to evaluate how green relational, structural, and human capital impact corporate performance, with leverage functioning as a moderator. The annual and sustainability reports from non-financial enterprises listed on the IDX in 2020–2021 are among the unbalanced data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. Predictions suggest that 131 non-financial enterprises will list in 2020 and 238 in 2021. The sample, which was constructed from discoveries that fit the criteria, contained 334 companies. According to the study's results, green structural capital and green human capital (GHC) are harmful to a company's growth. This is because there aren't enough resources available to invest in technology or human resources that can foresee environmental repercussions. The success of an organization is also tied to its green relational capital. In order to expand their capacity, skill, and knowledge and to generate new goods more fast and more cheaply, the majority of manufacturing enterprises are creating strong ties with their suppliers. These relationships are advantageous to corporate sustainability. The data also show that leverage weakens the impact of green relational capital (GRC) while strengthening the relationship between green human capital (GHC), green structural capital (GSC), and company success.
Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU
Authors: Hafsah Hafsah , Hanum Zulia , Saragih Fitriani , Ningsih Retno Widia 
Published: January 2023

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kecerdasan emosional terhadap Tingkat Pemahaman Akuntansi, untuk menguji dan menganalisis perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi dan untuk menguji dan menganalisis pengaruh kecerdasan emosional dan perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data melalui penyebaran kuesioner secara online kepada responden, Adapun populasi penelitian berjumlah 371 mahasiswa dengan target sampel sebanyak 175 orang dan yang mengembalikan kuesioner sehingga menjadi responden tetap sebanyak 55 orang, Teknik analisis yang digunakan adalah regresi linier berganda. Hasil peneltian menunjukkan kecerdasan emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi dan kecerdasan emosional dan perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi. Hasil penelitian secara parsial membuktikan bahwa Kecerdasan Emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara parsial membuktikan bahwa Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara simultan membuktikan bahwa Kecerdasan Emosional dan Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU.
Pengaruh Return On Equity (ROE), Earning Per Share (EPS) dan Debt To Equity Ratio (DER) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Industri Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020)
Authors: Andriani Sri Devi , Kusumastuti Ratih , Hernando Riski 
Published: January 2023

This study is a quantitative study that aims to determine the effect of return on equity (ROE), earning per share (EPS) and debt to equity ratio (DER) on stock prices. The stock price is measured using the natural logarithm of the closing price. The population in this study are procesed food industry companies listed on the Indonesia Stock Exchange in 2018 – 2020. The sampling technique used is purposive sampling. The sample in this study amounted to 51 samples of 17 companies multiplied by accessing the company’s financial statement through the website of the Indonesia Stock Exchange (IDX). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS version 25 program. The result of this study indicate that simultaneously return on equity, earning per share and debt to equity ratio have an effect on stock prices. Partially, the return on equity has an effect on stock price. Earning per share and debt to equity ratio partially have no effect on stock prices.

Keywords: Return On Equity, Earning Per Share, Debt To Equity Ratio, Stock Price
Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional
Authors: Manihuruk Breverdy Putrananda , Novita Santi 
Published: January 2023

This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance
Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak
Authors: Dewi Mega Arisia , Edriani Devi , Bangun Swasta , Hasibuan Posman WH 
Published: January 2023

This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research data were analyzed using panel data analysis techniques using Eviews9. The result of the research shows that Capital Intensity has a partial effect on Tax Avoidance, while Institutional Ownership has no partial significant effect on Tax Avoidance and Company Size also has no significant effect on Tax Avoidance. Capital Intensity and Institutional Ownership moderated by CSR have an effect on Tax Avoidance. While Company Size moderated by CSR has no effect on Tax Avoidance. It is hoped that this research can help manufacturers listed on the Indonesia Stock Exchange to find out Tax Avoidance by considering the factors that have a significant effect on tax avoidance such as the effect of capital intensity, institutional ownership and company size as well as CSR as a moderating variable.
Knowledge domain and emerging trends in beta‐cell research: A bibliometric and knowledge‐map analysis
Authors: Luo Yunpeng , Wang Tong , Chen Zhuhong , Zhang Guangde 
Published: January 2023

BackgroundUp to now, the physiology, pathology, and recovery of beta-cells have been intensively studied and made great progress, and these are of major significance for the treatment of related diseases. Nevertheless, a comprehensive and objective report on the status of beta-cell research is lacking. Therefore, this study aims to conduct a bibliometric analysis to quantify and identify the current status and trending issues in beta-cell research.MethodsThe articles and reviews related to beta-cell were obtained from the Web of Science Core Collection on August 31, 2022. Two scientometric software (CiteSpace 6.1.R3 and VOSviewer 1.6.18) were used to perform bibliometric and knowledge-map analysis.ResultsA total of 4098 papers were published in 810 academic journals in 2938 institutions from 83 countries/regions. The number of beta-cell-related publications was increasing steadily. The United States was the most productive country, while Universite libre de Bruxelles, University of Toronto and University of Geneva were the most active institutions. Diabetes published the most beta-cell studies and received the largest number of co-citations. Decio I Eizirik published the most papers and had the most co-citations. Twelve references on reviews and mechanisms were regarded as the knowledge base. Four major aspects of beta-cell research included the pathological mechanism of beta-cell failure, the recovery of beta cells, the risk factor related to beta cells, and the physiology of beta cells. Endoplasmic reticulum stress and oxidative stress have been core elements throughout the research in this field. In addition, beta-cell dedifferentiation, inflammation, autophagy, miRNA, and lncRNA are hot topics nowadays. Additionally, stem cell replacement therapies might be the alternative way to reverse beta-cell failure. Restoring beta-cell mass and function will remain a research goal in the future.ConclusionThis study provided a comprehensive overview of beta-cell research through bibliometric and visual methods. The information would provide helpful references for scholars focusing on beta cells.
Impacts of biomass burning in Southeast Asia on aerosols over the low-latitude plateau in China: An analysis of a typical pollution event
Authors: Fan Wenxuan , Li Jie , Han Zhiwei , Wu Jian , Zhang Shuang , Zhang Chuwei , Li Jiawei 
Published: January 2023

From March to April, widespread forest fires and agro-residue burning frequently occur in Southeast Asia, which release large amounts of gas species and aerosols and impact air quality over the wide source and downwind regions. In this study, we investigated the impact of biomass burning (BB) over Southeast Asia on particulate matter concentrations and aerosol properties in downwind areas of the low-latitude plateau from 1 March to 30 April 2019, with a focus on a typical pollution event in Kunming (KM), the capital of Yunnan Province, by using a wide variety of observations from the Chenggong ground monitoring station in Yunnan University, an air quality network in China, satellite retrievals and ERA-5 reanalysis data and numerical simulation. A regional pollution event contributed by BB pollutants from Southeast Asia and the India-Myanmar trough occurred in Yunnan Province on 31 March to 1 April 2019, which was the only typical pollution event that pollution transmission ran through central Yunnan Province from south to north since 2013, when the Airborne Pollution Action Plan was unveiled by China government. The daily mean PM2.5, PM1, and black carbon concentrations increased by 73.3 μg m−3(78%), 70.5 μg m−3 (80%), and 7.7 μg m−3 (83%), respectively, and the scattering and absorbing coefficients increased by 471.6 Mm−1 and 63.5 Mm−1, respectively, at the Chenggong station. The southwest winds exceeding 2 km vertically thick appeared in front of the India-Myanmar trough over the fire regions, pushing BB plumes northward into Yunnan Province. The model results show that 59.5% of PM2.5 mass produced by BB in Yunnan Province was sourced from the Myanmar-Thailand border, and 29.3% was from western Myanmar at a lower altitude (&lt;4.9 km), which indicated that BB in the Myanmar-Thailand border was the dominant contributor.