Determinan Faktor yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia)

Tujuan dari riset ini adalah untuk mengetahui bagaimana pengaruh secara parsial dan secara simultan antara firm size, leverage, cash holding, winner/loser dan profitabilitas terhadap perataan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Metode dalam penelitian ini menggunakan metode kuantitatif. Hipotesis dalam penelitian ini di uji menggunakan analisis regresi logistik dengan menggunakan software  EViews 12. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Teknik Purposive Sampling yang menghasilkan 11 sampel perusahaan terpilih dalam kurun waktu 3 tahun sehinnga diperoleh 33 unit sampel perusahaan dalam sektor teknologi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan variabel firm size, leverege dan profitabilitas berpengaruh signifikan terhadap perataan laba. Sedangkan cash holding dan winner/loser stock tidak berpengaruh signifikan terhadap perataan laba. Untuk hasil pengujian hipotesis secara simultan antara firm size, leverage, cash holding, winner/loser stock dan profitabilitas berpengaruh signifikan terhadap perataan laba. Implikasi dari penelitian ini adalah agar perusahaan dapat mempertimbangkan terlebih dahulu damapak sebelum melakukan perataan laba.

Population, Distribution and Food Habits of Indian Pangolin Manis Crassicaudata in Potohar Plateau

Indian pangolin (Manis crassicaudata), the only pangolin species that occurs in Pakistan, is categorized more recently as “ Endangered” under IUCN Red List criterion and it faces a high risk of extinction in the wild. Ecological data on this species is very scanty in the country, where illegal hunting and killing for obtaining its body scales for trade purpose is the biggest threat to its population. The current study, therefore, investigated the distribution, vegetation analysis of the habitat, current population status, and the diet of Indian pangolin in the Potohar Plateau. Distribution of Indian pangolin was studied by conducting extensive surveys in the study area, in addition to carrying out questionnaire surveys (Interviews by local people). Results showed that Indian pangolin was distributed in all transects taken in district Chakwal and Jhelum while it was found present in some transects but absent in others, in the rest of the two districts (Attock and Rawalpindi) of the Potohar Plateau. Vegetation analysis of the habitat of Indian pangolin was carried out by quantifying trees (by Point-Centered-Quarter method), shrubs and herbs species (by Quadrat method) of the study area. For shrub species, quadrats of 4m x 4m, while for herb species quadrats of 1m x 1m were established at selected sampling sites for data collection. Dominant tree species included Acacia nilotica (IVI=74.9) Zizyphus mauritiana (IVI=61.75), and Acacia modesta (IVI=58.6), dominant shrub species were Zizyphus nummularia ( IVI=199.16), followed by Calotropis procera (IVI= 65.08), Prosopis juliflora (IVI= 35.40), and Lantana camara (IVI= 30.13) xx while the major herb species recorded were Cynodon dactylon (IVI = 40), followed by Cenchrus ciliaris (IVI= 37.56) and Cyprus rotundus (IVI= 31.06). Population density of Indian pangolin in the study area was estimated by using indirect method of its active permanent burrow counts at thirty different selected sampling sites including all four districts of the Plateau. Population estimates of the species showed overall a declining trend in the Potohar plateau; an average population density of 1.08 /km² was recorded during the year 2010 and 0.36 /km² in 2011 and 0.23/km² in 2012, with an overall decline by 79%, with an average decline of 52 % per annum. The population density of the species was found significantly different (p < 0.05) within the study years (2010 - 2013). A total of N=10 specimens of Indian pangolin were recovered from the field from different sampling sites, in addition to two skeletons, for their morphometrical analysis. Average body weight and body length of the specimens were 9 ± 2.2 kg and 99.25 ± 10.5 cm, respectively. Relative tongue weight (RTW) and relative tongue length (RTL) constituted 0.2 % and 37 %, of the body, respectively. Average numbers of scales on the body of juvenile, sub-adult, and adult specimens were 286, 276, and 424, respectively. Food habits of Indian pangolin were investigated by fecal analysis, a total of N = 44 fecal pellet samples were collected from different sampling sites of the study area. Fecal analysis revealed main food components recovered from samples as ants body parts (including heads, and abdominal parts) approximately 41.5%, and soil particles or clay approximately 58%, with minor percentages of bugs, termites body parts, grass and wood. The soil particles or clay contributed the highest % weight (57.95%) of the fecal pellet followed by ants (37%), wood xxi (2.3%), grass (0.89%), termites (0.95%) and least for bugs (0.375%). The main prey species of Indian pangolin identified from the faecal analysis and from the field collections included two species of black ants (Camponotus confuci and Camponotus compressus) and one species of termite (Odontotermes obesus). The biggest threat to the population of Indian pangolin in the study area is its illegal capturing and killing for obtaining its body scales for trade purpose, which are used in making Traditional Chinese Medicines (TCM). A sharp decline of approximately 79% in the population of Indian pangolin during three years of the study period demands urgent conservation measures to be launched to save its little remaining population.