Pengaruh Tingkat Penghindaran Pajak terhadap Nilai Perusahaan dengan Biaya Agensi sebagai Variable Mediasi

This study aims to analyze and determine the effect of tax avoidance rate on the value of the firm and agency cost as a mediation in manufacturing industry’s companies that listed in BEI in 2015-2019. With purposive sampling, the researcher found 45 companies matched with the research. The researcher used Path Analysis and regression for hypothesis test and found the result that tax avoidance is significant to firm value and agency cost, agency cost is significant to firm value, and mediation in partial relationship between tax rate avoidance and firm value. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat penghindaran pajak terhadap nilai perusahaan dan biaya agensi sebagai mediasinya dalam perusahaan industri manufaktur yang terdaftar di BEI tahun 2015-2019. Dengan menggunakan purposive sampling, didapatkan 45 perusahaan yang tepat untuk penelitian ini. Peneliti menggunakan metode analisis jalur dan regresi untuk pengujian hipotesis. Hasilnya adalah tingkat penghindaran pajak signifikan terhadap nilai perusahaan dan biaya agensi. Biaya agensi juga signifikan terhadap nilai perusahaan dan memediasi secara parsial hubungan antara tingkat penghindaran pajak dan nilai perusahaan.

Endoscopic ultrasound guided fine needle biopsy (EUS-FNB) from peritoneal lesions: a prospective cohort pilot study

Background Diagnostic laparoscopy is often a necessary, albeit invasive, procedure to help resolve undiagnosed peritoneal diseases. Previous retrospective studies reported that EUS-FNA is feasible on peritoneal and omental lesions, however, EUS-FNA provided a limited amount of tissue for immunohistochemistry stain (IHC). Aim This pilot study aims to prospectively determine the effectiveness of EUS-FNB regarding adequacy of tissue for IHC staining, diagnostic rate and the avoidance rate of diagnostic laparoscopy or percutaneous biopsy in patients with these lesions. Methods From March 2017 to June 2018, patients with peritoneal or omental lesions identified by CT or MRI at the King Chulalongkorn Memorial Hospital, Bangkok, Thailand were prospectively enrolled in the study. All Patients underwent EUS-FNB. For those with negative pathological results of EUS-FNB, percutaneous biopsy or diagnostic laparoscopy was planned. Analysis uses percentages only due to small sample sizes. Results A total of 30 EUS-FNB passes were completed, with a median of 3 passes (range 2–3 passes) per case. For EUS-FNB, the sensitivity, specificity, PPV, NPV and accuracy of EUS-FNB from peritoneal lesions were 63.6%, 100%, 100%, 20% and 66.7% respectively. Adequate tissue for IHC stain was found in 25/30 passes (80%). The tissues from EUS results were found malignant in 7/12 patients (58.3%). IHC could be done in 10/12 patients (83.3%). Among the five patients with negative EUS results, two underwent either liver biopsy of mass or abdominal paracentesis, showing gallbladder cancer and adenocarcinoma. Two patients refused laparoscopy due to advanced pancreatic cancer and worsening ovarian cancer. The fifth patient had post-surgical inflammation only with spontaneous resolution. The avoidance rate of laparoscopic diagnosis was 58.3%. No major adverse event was observed. Conclusions EUS-FNB from peritoneal lesions provided sufficient core tissue for diagnosis and IHC. Diagnostic laparoscopy can often be avoided in patients with peritoneal lesions.

Analysis of the data on the quality expectation in school services, from the student's perception

The improvement of educational services can have a direct impact on the student's avoidance rate in the concomitant / subsequent technical courses. Being of vital importance to be able to anticipate and anticipate the factors that are important in the provision of educational services aiming at satisfying the student's satisfaction. The purpose of this study is to apply a questionnaire that allows to evaluate the perception or expectation of the students who are already attending and those who are beginning their study day in the concomitant / subsequent technical courses in Administration. It will become the basis for future studies as to the main quality factors in service that affect student satisfaction and loyalty. For this purpose, the SERVQUAL tool will be used to measure the quality of the services provided.