scholarly journals The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index

2019 ◽  
Vol 1 (1) ◽  
pp. 139 ◽  
Author(s):  
Novia Megarani ◽  
Warno Warno ◽  
Muchammad Fauzi
Keyword(s):  
Logistic Regression ◽  
Tax Planning ◽  
Income Smoothing ◽  
Analysis Model ◽  
Operating Income ◽  
Company Value ◽  
Regression Test ◽  
Tax Hypothesis ◽  
Regression Tests ◽  
Logistic Regression Test

<p><strong>Purpose</strong> - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.</p><p><strong>Method</strong> - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.</p><p><strong>Result</strong> - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.</p><p><strong>Implication</strong> - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.</p><p><strong>Originality</strong> - The research is the first study that describe use sharia relate income smoothing.</p>

scholarly journals Variabel Fundamental Perusahaan Dalam Memprediksi Hedging Decision (Studi Perusahaan Automatif dan Komponen Serta Pertambangan Batubara Periode Tahun 2014-2017)

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 179-190
Author(s):  
Sofyan Hadinata ◽  
Diah Anggari Hardianti
Keyword(s):  
Logistic Regression ◽  
Foreign Exchange Rates ◽  
Growth Opportunities ◽  
Analysis Techniques ◽  
Regression Test ◽  
Negative Effect ◽  
The Impact ◽  
Regression Tests ◽  
Positive Effect ◽  
Logistic Regression Test

One of the major risks facing multinational companies in international trade is the risk of fluctuations in foreign exchange rates. The company makes an effort to reduce the impact of these risks through risk management using a hedging decision. This study aims to test empirically the effect of the company's fundamental variables in predicting hedgings decision. Fundamental variables in this study use financial ratios, namely profitability, leverage, liquidity and growth opportunities. The data in the study used panel data from 2014 to 2017. This study used data analysis techniques using logistic regression tests. Logistic regression test is used because the dependent variable uses dummy data, namely companies that do hedging are given a score of 1 and those who do not do hedging are given a score of 0. The results of the study show that the variable profitability, leverage, and growth opportunities have a positive effect on the hedging decision. The variable liquidity has a negative effect on the hedging decision.

scholarly journals Ultraviolet Exposure and Photokeratitis Complaints among Informal Welding Workers in Depok, West Java, Indonesia

2020 ◽  
Vol 15 (4) ◽  
Author(s):  
Maria K I J Yustheresani ◽  
Fajaria Nurcandra ◽  
Azizah Musliha Fitri ◽  
Annisa Ika Putri ◽  
Dyah Utari
Keyword(s):  
Logistic Regression ◽  
Uv Radiation ◽  
Education Level ◽  
Epithelial Tissue ◽  
West Java ◽  
Eye Protection ◽  
Regression Test ◽  
Safety Knowledge ◽  
Logistic Regression Test ◽  
Uv Rays

One of the photokeratitis risk factors is acute reversible radiation of ultraviolet (UV) rays, which injure the cornea's epithelial tissue. Informal welding workers are susceptible populations to UV rays exposure. This study aimed to confirm the influence of UV radiation exposure on photokeratitis complaints in welding workers in Cimanggis, Depok, West Java. A cross-sectional study was conducted from February to June 2019 and used to select 100 welding workers purposively. A semi-structured questionnaire was used to determine photokeratitis complaints, age, education level, eye protection, safety knowledge, and work period; the UV radiation measured by A UV meter. Data were analyzed using a logistic regression test. We found the proportion of photokeratitis to be 84.0%, with 76.0% of UV radiation exceeding the Threshold Limit Values (TLV). The logistic regression test showed a significant effect of UV radiation on photokeratitis after controlling confounding variables (education level, eye protection, safety knowledge, and welding distance) (p-value = 0.006; AdjOR = 7.236; 95% CI: 1.74–30.07). It can be concluded that UV radiation, more than TLV, constitutes the primary risk factor for photokeratitis complaints. Risks for photokeratitis were influenced by low education level, poor eye protection, limited safety knowledge, and welding distance ≤ 45 cm.

scholarly journals PRESEPSIN AND PROCALCITONIN VALUES TO DETERMINE THE PROGNOSIS OF UROSEPSIS

2018 ◽  
Vol 25 (2) ◽  
Author(s):  
Sofyan Rais Addin ◽  
Tarmono Djojodimedjo ◽  
Fikri Rizaldi
Keyword(s):  
Logistic Regression ◽  
Statistical Analysis ◽  
Prospective Study ◽  
Prognostic Value ◽  
Observational Prospective Study ◽  
Regression Test ◽  
The Difference ◽  
Logistic Regression Test ◽  
First Admission

Objective: To evaluate the prognostic value of presepsin and procalcitonin in patient with urosepsis. Material & Method: This is an observational prospective study. Patients who fulfilled the criteria for urosepsis at Soetomo Hospital Surabaya were enrolled. Presepsin and procalcitonin were measured at first admission. All patients were managed according to standard urosepsis therapy. At the 28th day of treatment, patients were evaluated and classified into survivor and non-survivor. The statistical analysis were tested with logistic regression test using software SPSS 23. Results: 30 urosepsis patients were included in this study with average age was 48.3 years (range 21-77 years). There were 23 survivor and 7 non-survivor. Mean presepsin values were higher in non-survivor than in survivor but the difference was not significant (4405 ± 4664 vs 4042 ± 2643, p=0.259). Mean procalcitonin value was significantly higher in non-survivor than in survivor (7.68 ± 6.81 vs 3.27 ± 2.74, p=0.013). Using the cut off value ≥2.24 ng/ml, procalcitonin can predict mortality in 28 days with sensitivity 71.4% and specificity 47.8%. Conclusion: Presepsin can not be used to determine the prognosis of urosepsis patients. Procalcitonin showed a significant correlation with outcome of urosepsis patients so it can be use to determine the prognosis of urosepsis.

P5250Diastolic strain rate ratio as determined on MRI on detecting left ventricle stiffness and predict heart failure in post-STEMI patients

2019 ◽  
Vol 40 (Supplement_1) ◽  
Author(s):  
K Y Diao ◽  
S Huang ◽  
Y Gao ◽  
S He ◽  
Z G Yang ◽  
...  
Keyword(s):  
Heart Failure ◽  
Logistic Regression ◽  
Left Ventricle ◽  
Strain Rate ◽  
Peak Strain ◽  
Short Axis ◽  
Diastolic Strain Rate ◽  
Regression Test ◽  
Logistic Regression Test

Abstract Background ST-elevation myocardial infarction (STEMI) Patients suffered from progressive heart failure, for which progressive and aggravated Left ventricle stiffness was one of the major culprit. Myocardial deformation in the early diastole is largely affected by the left ventricle compliance which could partly reflect chamber stiffness and potentially predict left ventricular remodeling for post-STEMI patients. Purpose To determine the value of diastolic strain rate in detecting left ventricle stiffness and early heart failure in post-STEMI patients. Methods A number of 52 (M/F: 46/6, age: 54.27 [46.8–62.3]yrs) patients with STEMI three months ago were prospectively recruited from 2016 to 2017. Follow-up was done until 2018. The primary end points were the symptoms of heart failure (NYHA II-IV). Consent was acquired from each patient and 3.0 T MRI was arranged. Imaging analysis was performed on Cvi 42 (V5.9.3 Canada). Peak radial strain (PS) and strain rate (SR) were extracted both from 2D short- and long-axis cine images, while peak circumferential parameters only from the short axis slices and longitudinal the long axis slices. The diastolic strain rate ratios (DSRRs) were calculated as the peak early diastolic SR divided by the peak late diastolic SR, which were derived from the two peak points on the corresponding curve of time-to-SR curve in the diastole (Figure 1a). Receiver-operating characteristics curve analysis and Logistic regression test were done for statistical analysis on R project and P<0.05 was considered as significant. Results Three patients were excluded due to unsatisfied cine images. Among the 52 patients, none of the patients died or had congestive heart failure. 23/52 (44.2%) patients complained of heart failure symptoms at the one-year follow-up. No significant difference was found in LVEF and three directional peak strain values or systolic peak strain rates between the patients with and without heart failure. Patients with symptoms had lower Longitudinal PS (P=0.049), early diastolic radial SR (P=0.01798), longitudinal SR (P=0.0042), and decreased DSRR in all directions (Figure 1b). Multivariate Logistic regression test showed that only DSRR in the radial direction on the short axis (DSRR-SR) was the independent predictor of the heart failure symptoms (6.59; range, 6.71–3.68; P=0.026). ROC analysis demonstrated that the DSRR-SR of 2.35 had sensitivity 91.3% and specificity 58.6% for the prediction of heart failure (Figure 1c). Figure 1 Conclusion DSRR especially DSRR-SR was more sensitive to left ventricle stiffness change and help predict the progression of heart failure for Post-STEMI patients. Further studies were needed to verify the its association with other cardiovascular clinical events. Acknowledgement/Funding the National Natural Science Foundation of China (81600299,81471721, 81471722, 81771887, and 81771897,);

scholarly journals Identification of Heavy Tobacco Smoking Predictors-Influence of Marijuana Consuming Peers and Truancy among College Students

Healthcare ◽  
2021 ◽  
Vol 9 (12) ◽  
pp. 1666
Author(s):  
Mihaela-Daiana Popa ◽  
Abhinav Sharma ◽  
Nilima Rajpal Kundnani ◽  
Otilia Lavinia Gag ◽  
Ciprian Ilie Rosca ◽  
...  
Keyword(s):  
College Students ◽  
Young Adults ◽  
Logistic Regression ◽  
Cigarette Smoking ◽  
Tobacco Smoking ◽  
Healthcare Systems ◽  
Heavy Smoking ◽  
Regression Test ◽  
The Impact ◽  
Logistic Regression Test

Background: Poorly informed college students tend to adopt the habit of cigarette smoking. This habit often continues into their adulthoods, adversely affecting the population’s health and increasing the burden on healthcare systems. Aim: We aimed at exploring the predictors of the avoidable habit of smoking. We performed an analysis of the correlation between the potential predictors (marijuana use among peers and truancy) and the tobacco smoking statuses of the students. Material and method: Our study sample included 2976 students from colleges in Timis County, Romania, during the 2018–2019 period. The gender distribution of the participants was 62.5% girls and 37.5% boys, between the ages 18 and 25 years. A logistic regression test was performed to determine the impact of some personal and environmental factors, which are responsible for heavy smoking in this population. Results: Our findings suggest that the degree of marijuana smoking among friends and the frequency of college truancy are meaningful predictors of heavy smoking among young adults. The students with higher cigarette smoking rates had significantly more marijuana-smoking friends when compared to the students with average smoking rates. The truancy was higher among the students with higher cigarette smoking rates, compared to the students with average smoking rates.

scholarly journals Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba

2020 ◽  
Vol 5 (1) ◽  
pp. 88-98
Author(s):  
Amalia Haniftian ◽  
Vaya Juliana Dillak
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Cash Holding ◽  
Positive Direction ◽  
Company Value

This research was conducted to find out how the simultaneous and partial influence between profitability, cash holding, and company value on income smoothing in companies in the LQ45 index listed on the Indonesia Stock Exchange in 2014-2018. The method in this study uses quantitative methods. The hypothesis in this study was tested using logistic regression analysis using SPSS 23.0 software. The sampling technique used in this study was a purposive sampling technique that produced 20 samples of selected companies within a period of 5 years so that 100 sample units of companies in the LQ45 index were listed on the Indonesia Stock Exchange in 2014-2018. The results of this study indicate that the variable profitability, cash holding, and firm value simultaneously have a significant effect on income smoothing. Partially, profitability and firm value do not significantly influence income smoothing. While the cash holding variable has a significant effect on the positive direction of income smoothing.

scholarly journals Indeks Massa Tubuh (IMT) Dan Rasio Lingkar Pinggang Dan Panggul (RLPP) Sebagai Prediktor

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuriza Agustiningrum ◽  
Nur Lathifah Mardiyanti
Keyword(s):  
Body Mass Index ◽  
Logistic Regression ◽  
Risk Factor ◽  
Body Mass ◽  
The Elderly ◽  
Bivariate Analysis ◽  
Research Subjects ◽  
Cross Sectional ◽  
Regression Test ◽  
Logistic Regression Test

Abstract: Elderly, Hypertension, Body Mass Index, Waist Circumference and Hip. The problem of hypertension is one of the most common diseases in elderly people. Risk factors that can cause hypertension are obesity and central obesity. That is caused by the lack of appropriateness of eating intake with activity in the elderly are declining. So there is a possibility of normal BMI and RLPP will reduce the risk of hypertension. This study aims to determine IMT and RLPP measurements as a predictor of hypertension. This type of research is observational with cross-sectional design and the number of research subjects is 71 elderly who suffer from hypertension and not hypertension. Sampling using total sampling method. Data analysis was done by univariate and bivariate analysis using chi-square test and logistic regression test. The result of statistic test showed that there was a correlation between body mass index with hypertension 0,002 (p <0,002) and BMI was risk factor proved by RR 2,228 (CI 1,3333,723). There is a relationship between RLPP with hypertension 0.000 (p <0.000) and RLPP is hypertension risk factor with RR value 4,340 (CI 1,896-9,933). The result of BMT logistic regression test is not a predictor of hypertension, but RLPP is a predictor to determine hypertension with the formula Y = -3,614 + 2,285X1. It is advisable for the elderly to maintain normal RLPP in order to reduce the risk of hypertension.

scholarly journals Analysis Factors that Affect Preeklampsia Incident of Pregnan Women at RSUD Sultan Imaniddin Pangkalan Bun

2020 ◽  
Vol 4 (1) ◽  
pp. 64-69
Author(s):  
Santa Betty ◽  
Indasah Indasah ◽  
Yenny Puspitasari
Keyword(s):  
Logistic Regression ◽  
Sampling Technique ◽  
Dominant Factor ◽  
P Value ◽  
Observation Data ◽  
Test Results ◽  
Regression Test ◽  
History Of ◽  
Influential Variable ◽  
Logistic Regression Test

Preeclampsia is a hypertension caused by pregnancy that is characterized by hypertension, edema,and proteinuria after the 20 week. One of the causes of maternal death is preeclampsia. The purpose of this study was to determine the factors that influence the incidence of preeclampsia at Sultan Imanuddin Pangkalan Bun The population is 236 respondents and the sample is 148 respondents with a random sampling technique. Data collection is observation. Data analysis using logistic regression test . Based on the logistic regression test results obtained a history  of  significance hypertensi  (0,000)., Gemelly significance (0.999)., Obesity significance (0.000). Simultaneously influenced the incidence of preeclampsia. The most influential variable was a history of hypertension with values (Exp.B: 131,238). History of hypertension (X1) obtained p value 0.000 <0.05 so there is a influence with the incidence of preeclampsia (Y) means H1 is accepted. Gemelly (X2) obtained p value 0.999> 0.05 so there is no influence with the incidence of preeclampsia (Y) means H1 is rejected. Obesity (X3) obtained p value 0.000 <0.05 so there is a influence with the incidence of preeclampsia (Y) means H1 is accepted The most dominant factor influenced the incidence of preeclampsia is a history of hypertension with a significance value of 0.000 <0.05 with (ExpB 131.238).

scholarly journals Analisis Pengaruh Pola Asuh Terhadap Kecelakaan Lalu Lintas pada Pelajar SMA Menggunakan Regresi Logistik

2019 ◽  
Vol 8 (2) ◽  
pp. 120
Author(s):  
Febrianti Qisti Arrum Bayumi ◽  
Lucia Yovita Hendrati
Keyword(s):  
Logistic Regression ◽  
Parenting Style ◽  
Traffic Accidents ◽  
Road Traffic ◽  
Personal Data ◽  
Cross Sectional Study ◽  
Individual Characteristics ◽  
Cross Sectional ◽  
Regression Test ◽  
Logistic Regression Test

Injuries due to traffic accidents were ranked eighth as health problem that caused deaths in several countries. Many traffic accidents occur in Africa and Southeast Asia with mortality rate of 26.6 and 20.7 deaths per 100,000 populations in 2016. East Java Province was ranked second as the location of traffic accidents on Java. Surabaya was ranked fifth as a contributor to the large number of road traffic accidents in East Java. The purpose of this study is to identify the relationship between parents’ authoritarian parenting and the experience of teenage traffic accidents while riding a motorcycle. This research is a cross sectional study and uses two stage random sampling method. From the sampling process, as many as 222 students were obtained as respondents. The instrument used in this study consists of personal data and the Parental Authority Questionnaire (PAQ) to identify parenting style. Data analysis was carried out by logistic regression test with α= 5%. The data collection process was carried out during April-October 2017 in public and private high school in Surabaya. Logistic regression test results showed that there is no significant impact between parenting style and traffic accidents experienced by respondents (authoritarian p = 0.966; OR = 0.967, permissive p = 0.616; OR = 1.556). The conclusion of this study is that traffic accidents are not directly affected by parenting style, but it has role in forming individual characteristics, such as decision making and driving attitudes.

scholarly journals Hubungan antara Kondisi fisik rumah, Sirkulasi udara, dan Riwayat Kontak dengan Pasien TB Paru Terhadap kejadian TB Paru di Klinik Irenk Medical Center Tahun 2019-2020.

2021 ◽  
Vol 1 (02) ◽  
pp. 68-75
Author(s):  
Anissa Triani Sari
Keyword(s):  
Logistic Regression ◽  
Physical Condition ◽  
Medical Center ◽  
Pulmonary Tb ◽  
Physical Conditions ◽  
Regression Test ◽  
History Of ◽  
Air Circulation ◽  
The City ◽  
Logistic Regression Test

Introduction: The total number of pulmonary TB cases in Indonesia in 2019 was 562,049 cases. West Java became the top 3 provinces with the incidence of pulmonary TB in Indonesia. in Depok City there are 4,695 cases of pulmonary TB cases. Irenk Medical Center Clinic serves Pulmonary TB Referral services, with a total of 90 cases in 2019-2020. This study aims to determine whether there is a relationship between the physical condition of the house, air circulation, and history of contact with pulmonary TB patients. The benefits of this research are that it can be used as a reference and consideration in making a program that can solve problems in environmental-based pulmonary TB cases, especially in the city of Depok and information facilities add public insight in making environmental health efforts, especially the home environment. Methods: The research design used was case control, the population of this study was people with pulmonary TB, and the control population was people who did not have pulmonary TB. The sample of this study amounted to 74 respondents, consisting of 37 cases and 37 controls, the instrument used was a questionnaire and the data were analyzed by univariate, bivariate, and multivariate with logistic regression test. The variables studied included the physical condition of the house, air circulation, and history of contact with pulmonary TB patients. Multivariate analysis was performed by logistic regression test Results: There are three variables related to the incidence of pulmonary TB, namely the physical condition of the house, air circulation, and history of contact with patients with pulmonary TB. The physical condition of the house is a risk factor for the incidence of pulmonary TB with an aOR of 11.95 (2.86-50.89; p=0.039). Air circulation has an aOR value of 5.86 (1.09-31.46; p=0.000), history of contact with patients with pulmonary TB has an aOR value of 27.39 (5.42-138.48); p=0.001). Discussion: Health promotion strategies need to be carried out in the form of counseling to control the incidence of pulmonary TB. Especially in the service area of the Irenk Medical Center Clinic, Depok. The counseling is centered on improving physical conditions and air circulation in the house as well as maintaining contact with sufferers

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