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Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information
SUHARSONO, Riyanto Setiawan,NIRWANTO, Nazief,ZUHROH, Diana Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12
This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.
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Practical Resilience Index for Coral Reef Assessment
Imam Bachtiar,Suharsono,Ario Damar,Neviaty P. Zamani 한국해양과학기술원 2019 Ocean science journal Vol.54 No.1
Assessing coral reef resilience is an increasingly important component of coral reef management. Existing coral reef resilience assessments are not practical, especially for developing countries. South-east Asian countries have been using line-intercept-transect (LIT) in coral reef monitoring for a long time. The present study proposes an index for assessing coral reef resilience based on data collected from the LIT method. The resilience index formula was modified from an existing resilience index for soil communities developed by Orwin and Wardle. We used an ideal resilient coral reef community as a reference point for the index. The ideal coral reef was defined from data collected from 1992 to 2009. Six variables were statistically selected for the resilience indicators: coral functional group (CFG), coral habitat quality (CHQ), sand-silt cover (SSC), coral cover (COC), coral small-size number (CSN), and algae-other-fauna (AOF) cover. Maximum values of five variables were determined as the best state, while the maximum value of CSN was determined from 1240 data-sets of Indonesian reefs. The resilience index performed well in relation to changes in COC, AOF, and SSC variables. Managers can use this tool to compare coral reef resilience levels among locations and times. This index would be applicable for global coral reef resilience assessment.
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Dwi ORBANINGSIH,Dyah SAWITRI,Riyanto Setiawan SUHARSONO 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5
The disclosure of corporate social responsibility (CSR) is an important part of the company. CSR disclosure (CSRD) is interesting to study because CSRD in the annual reports is very important in terms of attaining company objectives to satisfy the interests of stakeholders; protect employee’s interests; clarify the extent of contribution of the company in both CSR activities and CSRD; assist appropriate investment decisions. This study examines the structure of share ownership and company size as determinants of CSRD in the banking industry. We use a quantitative approach in this approach, in which researchers start with hypotheses and then collect data that can be used to determine whether empirical evidence to support that hypothesis exists. The sampling technique used is purposive sampling so that the research sample was 14 banking companies that are listed on the Indonesian Capital Market Directory from 2015–2017. Data analysis techniques using multiple linear regression determined the relationship between research variables. The results of the study state that managerial ownership, institutional ownership, foreign ownership, and company size affect CSRD. This demonstrates that the role of managerial ownership, institutional ownership, and foreign ownership have an impact on CSRD and are deemed necessary for the corporate environment. Besides, company size determines the activities of CSRD so that it can increase public confidence in the company’s operational activities.
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Garlic Micro-propagation and Polyploidy Induction In Vitro by Colchicine
( Molla G. Hailu ),( Kahsay T. Mawcha ),( Sylvere Nshimiyimana ),( Sony Suharsono ) 한국육종학회 2021 Plant Breeding and Biotechnology Vol.9 No.1
In most garlic producing countries, the yield of local garlic varieties is low due to small size bulbs and limited production area. Garlic in vitro culture can be induced in Basal Dunstan Short (BDS) or Murashige and Skoog medium (MS) medium supplemented with 2,4-D and Kinetin or with 2,4-D (2,4-dichlorophenoxyacetic acid) and BAP (Benzylaminopurine) for better callus production, cell and shoot proliferation from callus. This review aimed to describe the effect of growth hormones, colchicine concentration, and immersion time for increasing ploidy level of garlic varieties for genetic variability. Colchicine is effective to induce the meristematic basal discs of garlic plants at a concentration of 0.25-0.5% and immersion time at 24, 36, and 48 hours in vitro. High concentration and longer duration of colchicine could reduce the survival rate, whereas low concentration with a longer duration of colchicine treatment results in a higher polyploidy induction rate. A high percentage of polyploidy induction occurs in high colchicine concentration and longest time duration, but it leads to a high percentage of dead plants. Ploidy induction of diploid garlic genome can be induced by treating garlic stem discs up to 0.75% colchicine. The application of colchicine at 0.5% treatment improved the genetic potential of garlic varieties in vitro, but a lower duplication rate at 0.75% due to higher toxicity. The application of colchicine increased the ploidy level and an increase in ploidy is expected to have a larger bulb size. Larger tuber size is expected to increase the overall tuber weight and total garlic production.
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