Faktor-faktor yang mempengaruhi Integritas Laporan Keuangan (Studi Pada Perusahaan BUMN yang Terdaftar di BEI Periode 2020- 2022)

The aim of this research is to determine the influence of managerial ownership, audit committee, audit quality and company size on the integrity of financial reports. The objects in the research are state-owned companies registered on the IDX for the 2020-2022 period, totaling 20 companies. The sampling technique uses purposive sampling. Data analysis uses multiple linear regression. The research results explain that simultaneously managerial ownership, audit committee, audit quality and company size have a significant influence on the integrity of financial reports. While managerial ownership and company size have a negative and significant influence, the audit committee has a positive and significant influence, audit quality has a positive and insignificant influence.

Genetics of Water Deficit Tolerance in Gossypium Hirsutum L.

Increasing water shortage for irrigation is a major constrain to sustainable cotton production. Cotton plant observes reduction in seed cotton yield as well as fibre quality when subjected to water deficit conditions. Present investigation were conducted to study the genetic basis of agro-physiological and fiber quality traits in cotton under normal irrigation and water deficit stress. For this purpose, 45 genotypes of Gossypium hirsutum L. were studied under two moisture levels i.e. normal irrigation and water-deficit stress conditions for two years (2013 and 2014). The experiment was conducted using split plot arrangement under randomized complete block design. All the genotypes behaved differently under both control and water - deficit stress. Genotype × Environment Interaction (GEI) of cotton genotypes with two water levels (Environments) were studied for some selected agro-physiological traits i.e. seed cotton yield, bolls per plant, boll weight, water potential, osmotic potential, pressure potential, chlorophyll fluorescence, canopy temperature, relative water contents, protein contents and proline contents using AMMI biplot analysis. Results showed that the genotypes VH-291, FH- 329, FH-153, IR-6, FH-159, VH-289, FH-322, MNH-886, S-15 and FH-207 proved stable for most of the traits studied whereas; NS-131, AA-703 and KZ 191 interacted undesirably with water-deficit stress. Results of screening revealed that working variability among germplasm was present and controlled by significant genetic component, which may be exploit through hybridization. Therefore, F1 crosses were developed in the greenhouse keeping stress tolerant genotypes as lines and sensitive as a testers using line × tester technique. 30F1 crosses along with 13 parents were planted under two stress levels i.e normal and water-deficit in field condition to examine the genetic basis of agro-physiological and fiber quality traits. Under normal condition lines showed more contribution for bolls per plant, seed cotton yield and canopy temperature whilst, line × tester interaction showed maximum contribution for boll weight, water potential, osmotic potential, pressure potential, staple length, fibre fineness and fiber strength. Under water-deficit condition, the expression of bolls per plant, seed cotton yield, osmotic potential, pressure potential, relative water contents, protein contents, staple length, fiber fineness and fiber strength were largely determined by interaction of line × tester. Contribution by lines were more for boll weight, water potential and canopy temperature. The analysis of F1 and parents data revealed the presence of non-additive genes controlling variation under both normal and water-deficit condition. FH-159 and FH-207 were best general combiners under normal irrigation and water deficit condition. Under normal condition, cross FH-322 × NS-131 showed best specific combining ability while FH-207 × KZ-191 was best combination under water deficit condition for most of the traits. Higher heterosis over better parent were observed in FH-159 × KZ-191 and VH-289 × AA-703 under normal and water deficit condition respectively. For seed cotton yield the crosses FH-207 × NS-131, S-15 × AA- 703 and FH-329 × NS-131 showed higher and significant heterosis over better parent under water deficit condition that may be used in development of hybrid for water shortage areas in Pakistan.