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.

Estimation of Chromium and Manganese Concentration in Puntius Tetrazona Tiger Barb from Multan

This research interest gives a brief about toxic effects of heavy metals and its estimation in aquarium fish. In aquatic ecosystem, heavy metals are considered most important pollutants. Majority of the heavy metals tend to accumulate in tissues as well as in different organs of the body of the fish by consuming polluted water and leads to poisoning of fish. These metals can influence reproduction, growth, weaken the immune system and induce pathological effects. In area of Multan city, water may be contaminated with different heavy metals. The use of this water which is supplied to aquarium, may affect the growth and weight of Tiger barb (Puntius tetrazona). Effect of heavy metals (Chromium and Manganese) on this fish has not determined in area of Multan city. By estimation of Chromium and Manganese metals in this fish has provided very useful way and features for scientists doing work in this domain of effect of heavy metals on aquarium fish. Fish samples were collected from area of Multan city. Each sample of fish (Puntius tetrazona) had passed through Morphometry then calculated the wet and dry weight for each sample. All samples were dried in microwave oven and were grinded to powder. After grinding, samples were subjected for ash formation by Muffle furnace. Then ash of each sample was dissolved in 1%HNO3 to form solution. Then elemental analysis was determined by Atomic Absorption Spectrum. Presence of Chromium and Manganese was confirmed and its effects were determined on Puntius tetrazona by different statistical techniques.