Pengaruh Leverage, Good Corporate Governance, dan Pertumbuhan Laba terhadap Kualitas Laba Perusahaan yang Terindeks Jakarta Islamic Indeks di Bursa Efek Indonesia

This research is entitled Analysis Leverage, Good Corporate Governance (GCG), and Profit Quality on Earnings Quality in Companies listed on the Indonesia Stock Exchange (IDX) and indexed by the Jakarta Islamic Index (JII). This research was conducted because the previous research was mostly conducted on companies listed on the Indonesia Stock Exchange, while only a few were conducted on companies indexed by the Jakarta Islamic Index so that research was very open, by adding variables namely profit quality and earnings quality. The purpose of this study was to determine the direct effect on earnings quality in companies indexed by the Jakarta Islamic Index.The population of this study are companies listed and indexed by the Jakarta Islamic Index on the Indonesia Stock Exchange, while the samples used are financial reports for 2018-2020. The sampling method was carried out using purposive sampling method. The number of samples obtained was 90 company data listed on the Indonesia Stock Exchange and indexed by the Jakarta Islamic Index (30 companies and an observation period of 3 years, namely 2018-2020). The data analysis method used by the author is multiple linear regression analysis method both partially and simultaneously using SPSS 23. The results showed that partially leverage has a significant effect on earnings quality, good corporate governance has a significant effect on earnings quality and earnings quality has a significant effect on earnings quality, while simultaneously showing that leverage, good corporate governance, and earnings quality have a significant effect on earnings quality.

Comparison of a New Opposed Phase Imaging Protocol to the Standard Conventional Mri Protocol in Demonstration of Lumbar Degenerative Disc Disease at 1. 5T.

Purpose: The purpose of the study was to compare diagnostic yield of a new Opposed Phase Imaging protocol [OPI] to the standard conventional MRI protocol [CONV] in demonstration of lumbar degenerative disc disease at 1.5T. Materials and Methods: A total of 102 patients suspected of lumbar disc disease were examined using the two protocols.Images from both protocols were then analyzed independently by two radiologists. Categoryof disc disease[normal, bulge ,protrusion, extrusion] andanatomic clarity of spinalstructures related to disc disease[nerve roots, osteophytes, modic changes and hemangiomas ]were assessed using astandard4 pointscoring scale [1=inadequate,2 =adequate,3=normal ,4=optimal.] Comparison of the results from the two protocols was done using wilcoxons analysis, Mann Whitney test and the student paired t test. Results: Of the 510 discs (in 102 patients) examined by OPI and conventional protocols, 488[96%,CI 93.93-97.45] had concordant diagnosis for disc disease and associated pathologies. Only 1% of the discordant disc lesions showed radiologically significant findings. There was no statistically significant difference [P >0.05] among the two radiologists in the subjective scores given for the two protocols. OPI received similar scores to conventional protocol in optimally demonstrating osteophytes, modic changes and hemangiomas [p > 0.001].OPI however received significantly lesser scores [P< 0.001] for anatomic clarity of the discs and nerve roots. The average imaging time for OPI protocol was 7 minutes which was significantly shorter [p <0.001, CI 7.07-7.19] than that of conventional protocol of 16 minutes. Conclusion: OPI has comparable pick up rate for pathology in lumbar degenerative disc disease despite the fact that the new protocol gives less anatomic clarity compared to the conventional protocol for discs and nerve roots. The new protocol is adequate in demonstrating other spinal structures [modic changes, osteophytes and hemangiomas] related to degenerative disc disease. OPI takes a significantly shorter imaging time and can therefore be an alternative time saver in imaging lumbar disc disease.