Influence of Manager Ownership, Manager Quality and Conservatism on Earnings Quality: Evidence from Indonesian Banking Sector
Fazril Azi Nugraha, Erna Setiany
Page Numbers : 76-82
DOI : 10.36348/sb.2020.v06i03.004
This study aims to look at the effect of manager ownership, manager quality, and conservatism on earnings quality in banking companies in Indonesia. The population used in this study is banking companies listed on the Indonesian stock exchange. The sample used was 41 banking companies on the Indonesia Stock Exchange in the period 2013-2018. Purposive sampling is used in this study, based on sampling criteria, the number of observations was 218 unit of analysis. The results of the study found that manager ownership has a positive and significant effect on the quality of accrual earnings in companies in the banking sector, while manager quality and conservatism do not have a significant effect on quality accrual earnings in a sample of banking sector companies in Indonesia.
Subject Category: Internal Medicine
March 11, 2020
Study of D-Dimer Levels in HIV Treatment-Naïve and Treatment Experienced Patients in Port- Harcourt, Nigeria
Akhidue DO, Akhidue K, Alikor CA
Page Numbers : 53-59
DOI : 10.36348/sb.2020.v06i03.001
Background: Reports suggest that HIV-infected patients have elevated D-dimer levels that may be related to chronic inflammation and coagulation abnormalities. Levels of D-dimer have also been reported to be higher in HIV treatment-naïve patients compared to treatment- experienced patients. Methods: Eighty (80) subjects attending HIV clinic at the University of Port-Harcourt Teaching Hospital, Port Harcourt, Rivers state who satisfied the inclusion criteria were enrolled into the study. A commercial assay kit; ELISA Kit for D-Dimer (D2D) (manufactured by Uscn Life Science IncorporatedR USA) was used with a TC96+ ELISA microplate reader (manufactured by Ceco diagnosticR USA) to determine the D-dimer level. CD4 + T-cell count was evaluated using the Partec Cyflow counter-1, a single-platform, three-parameter (SSC plus two-colour fluorescence) desktop volumetric flow cytometer (manufactured by Sysmex PartecR Germany).Full blood count was carried out on the EDTA anticoagulated sample using the Horiba Abx Micros 60 Haematology Analyser (manufactured by Horiba instruments incorporatedR USA). Results: The D-dimer level was found to be lower in HAART- experienced subjects (288.35 ± 129.12 ng/ml) than HAART-naïve subjects (389.85 ± 217.61ng/ml.) (P= 0.013).There was no increase in haematocrit, while the mean WBC count showed increase in the HAART-experienced compared to HAART-naïve subjects. Platelet counts were also increased in the HAART-experienced subjects in comparison to HAART-naïve subjects. Conclusion: This study suggests that D-dimer levels are higher in HIV treatment-naïve patients compared to treatment- experienced patients.
Subject Category: Internal Medicine
March 11, 2020
Myocardial Perfusion Imaging (MPI) as an Assessment Tool for Coronary Haemodynamics in A Patient with Myocardial Bridging of the Right Coronary Artery at Universitas Academic Hospital, South Africa; A Case Discussion
Alikor CA, Otto A
Page Numbers : 60-66
DOI : 10.36348/sb.2020.v06i03.002
We report a case of assessment of haemodynamics of myocardial bridging (MB) of the right coronary artery using myocardial perfusion imaging (MPI). Although most patients with MB are asymptomatic, some may present with ischemia and related complications, including myocardial stunning, infarction, arrhythmia, AV block, transient LV dysfunction and sudden death and hence it becomes necessary to evaluate the hemodynamics of these patients with MB whether symptomatic or not using MPI which is effective and noninvasive. The index case was a 61 year old man found to have myocardial bridging of the right coronary artery. He had no preceding symptom of ischaemia. Myocardial perfusion imaging however established the presence of inferior wall ischaemia in the absence of any coronary artery lumen narrowing.
Subject Category: Business Management
March 18, 2020
Factors Affecting Financial Reporting Quality (Study on the Provincial Government of Dki Jakarta)
Carolus Jeremy Jonathan J, Jan Hoesada
Page Numbers : 67-75
DOI : 10.36348/sb.2020.v06i03.003
The purpose of this research is to obtain empirical evidence and examine the influence of organizational culture, transparency and weaknesses of the internal control system on the quality of financial reporting on Local Government Units in Capital Province of Jakarta. This research was conducted using quantitative survey methods with causality research design. The data used as research sourced from questionnaires. The population in this study is the Local Government Units in Capital Province of Jakarta. The sampling technique used was purposive sampling. Questionnaires were distributed to 36 local government units. Each Unit is given 2 (two) questionnaires for the financial department. Analysis and processing of data using the help of the statistical computer program SmartPLS v.3.2.8. The results obtained from the test show: (1) organizational culture significantly influence financial reporting quality, (2) transparency do not significantly influence financial reporting quality, (3) internal control system weakness significantly influence financial reporting quality.