The Factors Affecting the Acceptance of Going Concerned Audit Opinion (Empirical Study on Registered Agricultural Sector Companies in Indonesia Stock Exchange 2013-2019)

The study aimed to determine and analyze the effect of financial distress, firm size, profitability, cash flow ratio, leverage, and environmental performance on going concern audit opinion. The research object is the agriculture sector company listed on the Indonesia Stock Exchange (IDX). The population in this study were all companies listed in the agricultural sector on the Indonesia Stock Exchange for the 2013-2019 period. The total population in this study was 21 companies. The method used in determining the sample using the purposive sampling technique. The sample in the study was 17 companies with 119 data analyzed. The study used secondary data and used multivariate analysis. The results of this research state that financial distress, profitability, cash flow ratio, environmental performance do not affect the acceptance of going concern audit opinion. The firm size has a negative effect on the acceptance of going concern audit opinions. In contrast, leverage positively affects the acceptance of going concern audit opinions in the agriculture sector listed on the Indonesia Stock Exchange (IDX) for 2013-2019. Keywords: financial distress, firm size, profitability, flow ratio cash, leverage, going concern audit opinion.

Pengukuran Kinerja Keuangan Dengan Rasio Arus Kas Pada Perusahaan Pertambangan yang Terdaftar di BEI

This research was conducted to determine the financial performance of mining companies listed on the Indonesia Stock Exchange in 2017-2019. Mining companies were selected for research because this industry was not included in the business fields that were reported to support the Indonesian economy in 2019, especially with the outbreak of the Covid-19 pandemic. The high death rate and the rapid spread of this virus have made policies from the government, including limiting activities both domestically and internationally. Even some import-export destination countries have locked down, which of course will affect the productivity and financial performance of the mining industry. From a population of 47 mining companies, only 10 companies met the criteria and were selected as samples. The type of data used is quantitative data. Secondary data sources. Financial performance is measured using a cash flow ratio consisting of 5 liquidity ratios and 2 flexibility ratios. The results showed that based on the cash flow ratio, the majority of mining companies did not have good performance and were still below the standard. Of the eight ratios, only the cash coverage ratio is the most achievable by mining companies. The value of the cash flow ratio of mining companies has decreased during the Covid-19 pandemic.

EFFECT OF THE N2/Ar FLOW RATIO ON THE MICROSTRUCTURE AND MECHANICAL PROPERTIES OF TiSiCN COATINGS

TiSiCN coatings were prepared with the multi-arc ion plating and magnetron sputtering technique. The effect of the N2/Ar flow ratio on the properties of TiSiCN coatings was studied using scanning electron microscopy (SEM), X-ray diffraction (XRD), X-ray photoelectron spectroscopy (XPS) and a friction and wear tester (UMT-3). With an increase in the N2/Ar flow ratio, the number of large particles on the surface first increases and then decreases. The intensity of the TiN (200) diffraction peak increases gradually, while the grain size first decreases and then increases. A TiSiCN coating consists of Ti (N, C) nanocrystallites, amorphous SiC, Si3N4 and carbon. When the N2/Ar flow ratio is 5 : 1, the coating exhibits the highest hardness and excellent wear resistance.

Diagnostic Agreement of Quantitative Flow Ratio with Fractional Flow Reserve in a Latin-American Population

Purpose: Quantitative flow ratio (QFR) is a recently proposed angiographic index that allows to assess the pressure loss in coronary arteries in a similar fashion as the accepted standard fractional flow reserve (FFR). The purpose of this study was to evaluate the diagnostic performance of QFR as compared to FFR, in a Latin-American population of patients with suspected ischaemic heart disease.Methods: QFR was retrospectively derived from coronary angiograms. The association, diagnostic performance, and continuous agreement of fixed-flow QFR (fQFR) and contrast-flow QFR (cQFR) with FFR was assessed by continuous and dichotomous methods.Results: 90 vessels form 63 patients were finally included. The study comprised coronary stenoses of intermediate severity, both angiographically (diameter stenosis: 46.6 ± 12.8%) and physiologically [median FFR=0.86 (quartile 1-3, 0.76-0.89)]. The correlation of FFR with both fQFR [ρ=0.841, (95% CI: 0.767 to 0.893), p<0.001] and cQFR [ρ=0.833, (95% CI: 0.755 to 0.887), p<0.001] was strong. The diagnostic performance of cQFR was numerically better [area under the ROC curve of 0.92 (95% CI: 0.86 to 0.97, p<0.001)], with 0.80 as the optimal cQFR cut-off against FFR≤0.80. This 0.80 cQFR cut-off classified correctly 83.3% of total stenoses, with a sensitivity of 85.2% and specificity of 80.6%.Conclusions: QFR was strongly associated with FFR and exhibited a high diagnostic performance in this Latin-American population.

Diagnostic Performance of Immediate Angiography Derived Quantitative Flow Ratio In Patients After Second Generation Drug Eluting Stent And Bioresorable Scaffold Implantation

The full text of this preprint has been withdrawn by the authors due to author disagreement with the posting of the preprint. Therefore, the authors do not wish this work to be cited as a reference. Questions should be directed to the corresponding author.

448 Comparison of quantitative flow ratio, Pd/Pa, and diastolic hyperaemia-free ratio vs. fractional flow reserve in non-culprit lesion of patients with non-ST-segment elevation myocardial infarction

Aims To investigate the correlation between quantitative flow ratio (QFR), Pd/Pa, diastolic hyperaemia-free ratio (DFR), and fractional flow reserve (FFR, gold standard) in non-culprit lesion (NCL) of patients with non ST-segment elevation myocardial infarction (NSTEMI). The non-hyperemic pressure ratio (NHPR) and the angiography-based indexes have been developed to overcome the limitation of the use of the FFR. Methods and results Between January and December 2019, 184 NCL from 116 NSTEMI patients underwent physiologic assessment and were included in the study. NCLs were investigated with QFR, Pd/Pa, DFR, and FFR. Mean values of QFR, Pd/Pa, DFR, and FFR were 0.85 ± 0.10, 0.92 ± 0.07, 0.93 ± 0.05, and 0.84 ± 0.07, respectively. DFR and FFR showed a good correlation (r = 0.76). Bland and Altman plot showed a mean difference of 0.080. DFR diagnostic accuracy was 88%. The area under the ROC curve (AUC) for DFR was 0.946 (95% CI: 0.90–0.97, P = 0.0001). Similar findings were reported for Pd/Pa [r = 0.73; mean difference 0.095, diagnostic accuracy 84%, AUC 0.909 (95% CI: 0.85–0.94, P = 0.0001)] and QFR [r = 0.68; mean difference: 0.01; diagnostic accuracy: 88%, AUC: 0.964 (95% CI: 0.91–0.98, P = 0.0001)]. FFR, QFR, Pd/Pa, and DFR identified 31%, 32%, 30%, and 32% potentially flow-limiting lesions, respectively. Conclusions In NSTEMI patients, QFR, Pd/Pa, and DFR showed equivalence as compared to gold standard FFR in the discrimination of non-culprit lesions requiring revascularization.