Scientific Research Journal, Volume XI, Issue IV, April 2023 Edition

Scientific Research Journal

Scirj Volume XI, Issue IV, April 2023 Edition
ISSN: 2201-2796

Publication starts: 25th April 2023
Full Paper available from: 25th April 2023

Analysis of requirements for audit service quality in companies that go public on the Jakarta stock exchange based on ownership structure, company size, and liability.
Antonius A. Tandi, Raymond F. Rombot, Roslina H.S.D. Limpeleh, Elisabeth D. Malonda, Deisy Lusiana, Harty U.H.L. Koagouw

Abstract: The purpose of this study is to analyze the quality of audit services, companies listed on the Jakarta Stock Exchange based on ownership structure (managerial ownership and institutional ownership), size, and debt. The main issue of this research is the agency which indicates a decrease in the quality of financial reporting. Agency conflicts can be reduced by audit quality in the form of high quality audit services. The demand for high quality audit services by decision makers has increased the credibility of corporate financial reporting. The object of this research is a company registered in the Indonesian Capital Market Directory (ICMD) for the 2018-2022 period. The data collection method is the pooling method and produces 76 company observations. Logistic Regression was used to analyze data and develop theoretical models. The results of the study show that managerial ownership, institutional ownership, and debt have an effect on high quality audit services in order to increase public confidence in financial reports. Of the four hypotheses proposed, there are only three hypotheses. The hypotheses are hypothesis 1 (managerial ownership), hypothesis 2 (institutional ownership) and hypothesis 4 (debt) affect the demand for quality auditing services). while hypothesis 3 (size) has no effect on the demand for high quality auditing services.

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Page 1-5

Effects of Unilateral Mastectomy on Shoulder and Scapular Mobility and Its Relation with Functional Activity on Dominant and Non-Dominant Side
Huzaifa Sohail Butt, Nimrah Tahir, Zoha Shahbaz, Muhammad Nouman Tabassum, Mubbra Saeed, Abbas Jamil

Abstract: Breast cancer is the second most common type of cancer in women worldwide. Mastectomy is the complete removal of breast tissues along with the adjoining lymph nodes which can be unilateral, that is the removal of one breast, then that side will be called as dominant side and the opposite having normal breast is termed as non-dominant side. It results in restricted arm/shoulder mobility which can cause arm/shoulder pain and fibrosis. Majority of patients experience some type of pain and associated impairment around shoulder and scapular region after mastectomy.

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COMPANY'S FINANCIAL PERFORMANCE ANALYSIS PT. HMD MANADO
Kiet Tumiwa, Selvie J. Nangoy, Farida I.S. Wakidin, Johana M. Ratag, Novy J. Kasenda, Lusye C. Kumaat

Abstract: The purpose of this research is to determine the company financial performance at PT. HMD Manado from 2017 - 2021, measured by profitability, liquidity and solvency ratios. This research used a quantitative method with a descriptive analysis model. The results showed that the financial performance of PT. HMD Manado based on profitability ratio analysis, measured using ROA and ROE, the results are below standard financial performance / unable to generate profits from existing assets and equity. For the liquidity ratio in 2017-2021, it has very good financial performance because from year to year it always increases. This shows that the company can fulfill its obligations in a timely manner. The solvency ratio for 2017-2021 has good financial performance, despite the fluctuations in achievement values. The most important thing can be seen in the percentage results that the liquidity value is greater than the solvency value, this indicates that the company is in a very healthy condition because it can pay off its debts both long term and short term.

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Assessment of the Influence of Maximum air temperature on Rainfall generation, in the tropical region of Imo State, South Eastern Nigeria
Uja E.U , Ojiako F.O, Egwuonwu C.C., Okorafor O.O. , Nwakuba N.R.

Abstract: This report assesses the influence of the climatic factor of maximum air temperature on rainfall generation for a period of nine years (2008-2016) in the tropical region of Imo State, Southeastern Nigeria. The region has continually been noted for intense heat waves and the rains that fall have continually been devastating leading to destruction of lives and properties. In this study, the monthly rainfall amounts, as dependable variable were correlated and regressed with the monthly maximum air temperature values, using the IBM SPSS Statistics Software. The rainfall amounts correlated negatively with the maximum air temperature values in all the years (2008-2016), with an average R2 value of 63.95%. In the light of these observations, the maximum air temperature contributed to about 64% of the changes in the rainfall amounts through the years, (2008-2016). The maximum air temperature could rightly be seen as an index for the evaporation of moisture into the atmosphere that subsequently fall as rains. The best single parameter predictor model for the rainfall amounts was a non-linear, exponential model: 109701871.0 – 0.429MaxTemp 2012, with a standard error of estimate SE value of 0.430. According to the model, a change in the Maximum air temperature contributes about 81% to changes in the rainfall amounts.

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