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Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure?
ASTUTI, Resa Nur,FACHRURROZIE, Fachrurrozie,AMAL, Muhammad Ihlashul,ZAHRA, Siti Fatimah Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.7
This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.
( Andree Kurniawan ),( Theo Audi Yanto ),( Nata Pratama Hardjo Lugito ),( Resa Setiadinata ),( Margaret Merlyn Tjiang ),( Indra Wijaya ),( Stevent Sumantri ) 대한내과학회 2014 대한내과학회 추계학술대회 Vol.2014 No.1
Background: Obesity is an important risk factor for prehypertension and hypertension, and there are sex-specifi c differences in prevalence of obesity and hypertension. There is limited data about prehypertension in young adult in Indonesia. The aim of this study was to determine whether obesity has relationships with prehypertension and hypertension. Methods: The participants were Indonesian medical students aged 18-25 years. Subjects were classifi ed into three blood pressure (BP) groups; normotensive (BP below or equal to 120/80 mmHg), pre-hypertensive (BP between 120/80 mmHg to 140/90 mmHg) and hypertensive (BP above 140/90 mmHg). Obesity was evaluated by BMI above 25 kg/m2. Association of blood pressure in obese medical students was measured by using odds ratio (OR). Results: Eighty nine Indonesian medical students aged 18-25 years participated in the study. Twenty seven percent students were obese. There were 84.3% normotensive, 11.2% pre-hypertensive and 4.5% hypertensive students. Odds ratio of prehypertension and hypertension compared with normotension in obese students was 7.200 (p <0.000; 95% CI [2.103 - 24.656]). Conclusion: Obesity is associated with prehypertension and hypertension in Indonesian medical student. Key words: obesity, prehypertension, medical students