D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching

ABSTRACT This study aims to find the effect of Financial Distress, Management Change, KAP Size, Audit Opinion on Voluntary Auditor Switching, moderated by Company Size. The objects in this study are companies included in the manufacturing sector, which were listed on the Indonesia stock exchange during 2014-2018, with 95 companies. The sampling method used in this study was purposive sampling. The collected data were analyzed using descriptive analysis and statistical analysis techniques using the WarpPLS 5.0 program. The results showed that Financial Distress, Change of Management, Audit Opinion did not affect Voluntary Auditor Switching. At the same time, KAP Size, Company Size had a significant adverse effect on voluntary auditor switching. Company size was found to moderate the financial distress of Voluntary Auditor Switching and Management Change, homologize moderation, KAP size is the predictor moderation of Voluntary Auditor Switching. It is recommended for further research to increase the number of research samples, range of research times, and indicators of each variable. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Pergantian Manajemen, Ukuran KAP, Opini Audit Terhadap Voluntary Auditor Switching dengan Moderasi Ukuran Perusahaan. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor manufaktur yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 95 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. hasil penelitian menunjukkan bahwa Financial Distress, Pergantian manajemen, opini audit tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Ukuran KAP, Ukuran perusahaan berpengaruh negative signifikan terhadap voluntary auditor switching. Ukuran Perusahaan ditemukan sebagai mampu memoderasi financial distress Voluntary Auditor Switching dan Pergantian Manajemen, homologise moderation, Ukuran KAP predictor moderation terhadap Voluntary Auditor Switching. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan indikator masing-masing variabel.

Treatment Algorithm in Cancer-Associated Thrombosis: Updated Canadian Expert Consensus

Patients with cancer-associated thrombosis (CAT) are at high risk of recurrent venous thromboembolism (VTE) and major bleeding complications. Risks vary significantly between individuals based on cancer status, treatment, and other characteristics. To facilitate the evidence-based management of anticoagulant therapy in this patient population, a committee of 11 Canadian clinical experts updated a consensus-based algorithm for the acute and extended treatment of symptomatic and incidental CAT that was developed in 2018. Following a systematic review of the literature, updates to the algorithm were discussed during an online teleconference, and the algorithm was subsequently refined based on feedback from committee members. Clinicians using this treatment algorithm should consider bleeding risk, type of cancer, and drug–drug interactions, as well as patient and clinician preferences, in tailoring anticoagulation for patients with CAT. Anticoagulant therapy should be adapted as the patient’s cancer status and management change over time.

Thinking Different Approach to Optimize Your Treaters

Natural gas coming from the well contains hydrocarbons, CO2, H2S, and water together with many other impurities. Molecular sieve treatment of the gas is required to make it suitable for the various applications. The several process and parameters considerations contribute to the reliable and optimized operation of molecular sieve natural gas treaters. The journey of this molecular sieve treater optimization commenced by conducting a thorough systematic study of all existing treater performance by considering various operating critical parameter. The technical feasibility studies were completed covering all the aspects like evaluating current performance of treater, conducting simulation for future capacity, licensor endorsement, conducting breakthrough test. Finally, study outcomes were implemented through management change process. The main benefits of optimization of molecular sieve treater process are to extend the service life of molecular sieve which enable us to increase the turnaround cycle of NGL trains. Significant reduction in CAPEX and OPEX cost were realized by reducing new fresh molecular sieve procurement, reducing disposal of molecular sieve waste material and expense of shutdown, achieving 100% HSE. This paper presents the typical operation issues and challenges in molecular sieve treatment process, best practices adopted for maximizing of existing assets considering the current and design scenarios, and performance improvement, which result to extend molecular sieve life, increase of NGL shutdown cycle and flaring reduction in trains.

593. Utility of Microbiologic Testing Obtained via Bronchoalveolar Lavage on Asymptomatic Lung Transplant Recipients: A Quality Improvement Study

Background The utility of surveillance bronchoscopy (SB) in asymptomatic lung transplant recipients (LTR) is controversial. Guidelines regarding the timing of SB and diagnostic testing varies across centers. Studies evaluating the role of microbiologic testing are lacking. Our transplant institute currently performs SB at week 1, and months 1, 3, 6, 9, 12, and 24 post-transplant. We evaluated if routine microbiologic testing obtained during SB impacted clinical management. Methods This observational cohort study was performed at Henry Ford Hospital, Detroit, MI and included all LTR done from August 2014 to August 2019. Clinical and laboratory data was abstracted from the electronic medical record Pre/post-SB. Bronchoscopies performed for new or worsening respiratory symptoms, decline in forced expiratory volume at one second ≥10%, new radiographic abnormalities and follow up bronchoscopies to assess stents or recent acute rejection were excluded. Microbiologic tests assessed are shown in Table 2. Management change was defined as reduction in immunosuppression or prescription of antimicrobials. Rate of change in clinical management based on microbiologic test positivity was the primary outcome. Data were analyzed with descriptive statistics. Results 449 SB in 107 LTR were evaluated. Median age was 63 years, 68% were male. The average number of SB performed per patient was 4.2 (Table 1). The most common microbiologic tests performed were bacterial (435), mycobacterial (427), and fungal including Pneumocystis jirovecii (1022) (Table 2). The rate of test positivity and resultant change in management are shown in Table 3. The rate of test positivity was highest for bacterial (54%), fungal (27%) and viral tests (6%) with management changes in 12%, 2%, and 3% respectively. Table 1. Patient Demographics Table 2. Rate of Microbiologic Testing per Surveillance Bronchoscopy Table 3. Rate of Microbiologic Positivity and Management Change per Surveillance Bronchoscopy Conclusion This is the largest study to specifically evaluate the role of routine microbiologic tests during SB in LTR. Bacterial cultures may be appropriate due to higher rates of management changes. However, routine fungal, AFB, and viral studies are unnecessary due to low true positivity, and consequent low rate of management changes. This represents an important opportunity for diagnostic and antimicrobial stewardship. Disclosures All Authors: No reported disclosures

Analisis Auditor Switching dan Faktor-Faktor yang Mempengaruhinya pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia

This study aims to analyze the effect of Audit Opinion, Management Change, Public Accountant Firm Size, and Client Company Size on Auditor switching in Non-Financial Companies listed on the Indonesia Stock Exchange in 2018-2019. In this study, the population obtained from non-financial companies was 420. The sample obtained for 2 years was 210 samples. The sample data used uses secondary data, namely the annual financial statements of non-financial companies in 2018-2019. The data analysis technique used is logistic regression. The results of this study conclude that the variable of management turnover and the size of KAP have an effect on auditor switching, while audit opinion and the size of the client's company have no effect on auditor switching. Keywords: Audit Opinion, Management Change, Public Accounting Firm Size, Client Firm Size, Auditor Switching