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- 저자 : Tanra, Andi Husni (검색결과 4 건)
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PAKAWARU, Muhammad Ilham,MAYAPADA, Arung Gihna,AFDALIA, Nadhira,TANRA, Andi Ainil Mufidah,AFDHAL, Muhammad Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2
The relationship between corporate social responsibility (CSR) and earnings management is still a debate. Several previous studies showed that CSR is a determinant of earnings management. Meanwhile, others revealed the reverse. Therefore, this study aims to investigate the effect of CSR disclosure on earnings management and the effect of earnings management on CSR disclosure. This study was conducted with mining companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research data was analyzed using multiple linear regression analysis. The data is obtained from financial statements, annual reports, and sustainability reports. The results reveal that there is a positive relationship between CSR disclosure and earnings management. This study also shows that the relationship model of CSR disclosure and earnings management is recursive. This finding implies that CSR disclosure is a tool used by management to cover up unethical actions from stakeholders. These results verify the agency theory and opportunist hypothesis regarding the relationship between CSR and earnings management. The novelty of this study lies in highlighting the recursive model of the relationship between CSR and earnings management.
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Rinvil Renaldi,Minah Kim,Tak Hyung Lee,Yoo Bin Kwak,Andi J. Tanra,Jun Soo Kwon 대한신경정신의학회 2019 PSYCHIATRY INVESTIGATION Vol.16 No.9
Objective Although early intervention from the beginning of a psychotic episode is essential for a better prognosis, biomarkers predictive of symptomatic and functional improvement in early psychotic disorders are lacking. This study aimed to investigate whether the spectral power of resting-state electroencephalography (EEG) can be used as a predictive marker of the 1-year prognosis in patients with first-episode psychosis (FEP). Methods Twenty-four patients with FEP and matched healthy control (HC) subjects were examined with resting-state EEG at baseline. The symptomatic severity and functional status of FEP patients were assessed at baseline and reassessed after 1 year of usual treatment. Repeated measures analysis of variance was conducted to compare EEG spectral powers across the groups. Multiple regression analysis revealed EEG spectral powers predictive of symptomatic and functional improvement in FEP patients at the 1-year follow-up. Results Delta band power in the frontal and posterior regions was significantly higher in patients with FEP than in HCs. Higher delta band power in the posterior region predicted later improvement of positive symptoms and general functional status. Lower delta band power in the frontal region predicted improvement of negative symptoms and general functioning after 1 year. Conclusion These results suggest that increased delta absolute power is observed from the beginning of psychotic disorders. Furthermore, decreased delta power in the frontal region and increased delta power in the posterior region might be used as a predictive marker of a better prognosis of FEP, which would aid early intervention in clinical practice.
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Ruslin, Muhammad,Dom, Lawrence,Tajrin, Andi,Yusuf, Andi Sitti Hajrah,Arif, Syafri Kamsul,Tanra, Andi Husni,Ou, Keng Liang,Forouzanfar, Tymour,Thamrin, Sri Astuti Korean Society of Plastic and Reconstructive Surge 2019 Archives of Plastic Surgery Vol.46 No.6
Background Cleft treatment is frequently performed in Indonesia, mostly in charity missions, but without a postoperative protocol it is difficult to establish the risks and complications of cleft treatment. The present study was designed to give an overview of current cleft lip and palate treatment strategies in Indonesia and to assess the complication rates during and after surgery. Methods This prospective study evaluated anesthetic, intraoperative surgical, and short-term postoperative complications in patients undergoing primary, secondary, or corrective surgery for cleft lip and palate deformities. The population consisted of 98 non-syndromic cleft patients. The main anesthetic complication that occurred during general anesthesia was high blood pressure, whereas the main intraoperative surgical complication was excessive bleeding and the main early postoperative complication was extremely poor wound hygiene. Results In this study, there were no cases of perioperative or postoperative mortality. However, in 23 (23.4%) of the 98 operations performed, at least one perioperative complication related to anesthesia occurred. The intraoperative and early postoperative complications following cleft lip and/or palate were assessed. There was a significant difference in the complication rate between procedure types (χ<sup>2</sup>=0.02; P<0.05). However, no relationship was found between perioperative complications related to anesthesia and the occurrence of postoperative complications (χ<sup>2</sup>=1.00; P>0.05). Nonetheless, a significant difference was found between procedure types regarding perioperative complications and the occurrence of postoperative complications (χ<sup>2</sup>=0.031; P<0.05). Conclusions Further evaluation of these outcomes would help direct patient management toward decreasing the complication rate.
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Muhammad Ruslin,Lawrence Dom,Andi Tajrin,Andi Sitti Hajrah Yusuf,Syafri Kamsul Arif,Andi Husni Tanra,Keng Liang Ou,Tymour Forouzanfar,Sri Astuti Thamrin 대한성형외과학회 2019 Archives of Plastic Surgery Vol.46 No.6
Background Cleft treatment is frequently performed in Indonesia, mostly in charity missions,but without a postoperative protocol it is difficult to establish the risks and complicationsof cleft treatment. The present study was designed to give an overview of current cleftlip and palate treatment strategies in Indonesia and to assess the complication rates duringand after surgery. Methods This prospective study evaluated anesthetic, intraoperative surgical, and short-termpostoperative complications in patients undergoing primary, secondary, or corrective surgeryfor cleft lip and palate deformities. The population consisted of 98 non-syndromic cleft patients. The main anesthetic complication that occurred during general anesthesia was highblood pressure, whereas the main intraoperative surgical complication was excessive bleedingand the main early postoperative complication was extremely poor wound hygiene. Results In this study, there were no cases of perioperative or postoperative mortality. However,in 23 (23.4%) of the 98 operations performed, at least one perioperative complicationrelated to anesthesia occurred. The intraoperative and early postoperative complications followingcleft lip and/or palate were assessed. There was a significant difference in the complicationrate between procedure types (χ2=0.02; P<0.05). However, no relationship was foundbetween perioperative complications related to anesthesia and the occurrence of postoperativecomplications (χ2=1.00; P>0.05). Nonetheless, a significant difference was found betweenprocedure types regarding perioperative complications and the occurrence of postoperativecomplications (χ2=0.031; P<0.05). Conclusions Further evaluation of these outcomes would help direct patient managementtoward decreasing the complication rate.
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