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.

Postharvest Application of Botanical Extracts to Improve the Storage Life and Quality of Kinnow

Citrus is one of the utmost promising fruit crops of Pakistan owing to its delicious taste and excellent aroma. Kinnow being an auspicious variety has a significant importance in the global market. Pakistan is facing a drastic reduction in quality of Kinnow mandarin due to improper postharvest management and hence severs losses regarding quality and shelf life which might be upto 40%. In this context laboratory experiments were conducted to enhance the storage life and quality of Kinnow on sustainable basis. Hence, the comprehenive research plan in which series of experiments were executed to optimize different oil coatings such as coconut oil, castor oil and sesame oil, aloe vera and neem extracts. In first three experiments results delineated that 30% coconut oil, 50% castor oil and 60% sesame oil proved best treatments to maintain quality related parameters TSS, total sugars, acidity, Vitamin C and maximum TPC, total antioxidants, (POD) peroxidase enzyme activity and (SOD) superoxide dismutase enzyme activity after 90 days storage. Results of experiment 4th and 5th showed that a minimum fruit rot of 6% and 9% was calculated when fruits were treated with 60% Aloe vera and 40% neem extracts, respectively in comparison to control having fruit rot (30%) during storage. Maximum total antioxidants, total phenolic contents, POD and SOD enzymatic activity along with other quality parameters were also showed better in fruits of same treatments among plant extracts. In experiment 6 oil coating doses were compared with commercial wax (fomesa wax) which showed that 30% coconut oil performed parallel to fomesa wax to sustain fruit quality parameters and prolong storage life of Kinnow fruit. Minimum weight loss (9%), total soluble solids (11.53°Brix) and maximum titratable acidity (1%), vitamin C (42.53 mg 100 g-1) were observed, however higher values of TPC (218.33 mg 100 g-1), total antioxidants (79.60%), CAT (17.40), POD (0.76 mg-1 protein) and SOD (125.28 mg-1 protein) enzyme activities were also found after 90 days storage. Findings regarding the comparison of plant extracts and fungicide (TBZ) indicated that 60% aloe vera showed similar results as synthetic fungicide (TBZ) and controlled fruit decay up to (6.25%).The fruits of same treatment were also showed better biochemical characteristics relating to fruit quality after 90 days storage. Finally, it was found that 30% coconut oil performed better than aloe vera extract 60% and synthetic fungicide. The fruits dipped in 30% coconut oil showed minimum weight loss (11.70%), fruit rot (5.83%), maximum juice content (42 g), biochemical parameters like TSS (10.90°Brix), TA (1.09%), vitamin C (40 mg 100 g-1), total sugars (16%), maximum total antioxidants (70% inhibition) and maximum enzymatic activity [catalase (18.10U mg-1 protein), peroxidase (0.79U mg-1 protein) and superoxide dismutase (133.93 U mg-1 protein)] of Kinnow mandarin fruits which were stored up to 90 days. It was concluded from the present study that prestorage treatment of 30% coconut oil was proved to be most beneficial to reduce decay losses and sustain the quality of fruit during 90 days storage.