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All Journal Paediatrica Indonesiana Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Fajri, Rizky
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING Rosad, Dede Abdul; Nugraha, Erik; Fajri, Rizky
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Faktor-faktor yang mempengaruhi keputusan perusahaan untuk melakukan Transfer Pricing. Praktek transfer pricing timbul  karena adanya transaksi barang maupun jasa yang terjadi antar wajib pajak yang memiliki hubungan istimewa hal ini dilakukan karena adanya perbedaan tarif pajak antara perusahaan induk dan perusahaan afiliasinnya. Metode penelitian yang digunakan adalah metode deskriptif asosiatif, teknik sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dimana perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2011 sampai 2017 menjadi sampel dalam penelitian ini sebanyak 6 perusahaan sedangkan teknik analisis data yang digunakan menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa Tax Avoidance mempunyai pengaruh positif signifikan terhadap Transfer Pricing, Exchange Rates mempunyai pengaruh negative dan tidak signifikan terhadap Transfer Pricing, dan Leverage mempunyai pengaruh negative signifikan terhadap Transfer Pricing.
Urinary neutrophil gelatinase-associated lipocalin to predict acute kidney injury in children with critical illness Fajri, Rizky; Sovira, Nora; Haris, Syafruddin; Dimiati, Herlina; Bakhtiar, Bakhtiar; Amna, Eka Yunita
Paediatrica Indonesiana Vol. 65 No. 1 (2025): January 2025
Publisher : Indonesian Pediatric Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14238/pi65.1.2025.47-53

Abstract

Background Acute kidney injury (AKI) can increase mortality in children with critical illness. Urinary neutrophil gelatinase-associated lipocalin (uNGAL) is a biomarker for early prediction of AKI in children. Objective To determine the diagnostic value of uNGAL as a predictor of AKI in children with critical illness. Methods This observational cross-sectional study was conducted in the Emergency Room, Pediatric Intensive Care Unit, and Pediatric Ward of Zainoel Abidin Public Hospital, Banda Aceh, Indonesia, between August and December 2023. Subjects were 40 children aged 1 month to 18 years with critical illness. uNGAL levels were measured on the first day of admission. Blood urea and creatinine levels were measured on the first and third days of admission. We calculated the diagnostic sensitivity and specificity of uNGAL to predict AKI. The optimal uNGAL cut-off point for this purpose was determined using receiver operating characteristic (ROC) curve analysis. Result In the majority of patients (29/40; 72.5%) critical illness occurred at the ages of 5 to 18 years. The most common primary diseases were central nervous system disorders in 14/40 (35%) patients, gastrointestinal infection in 6/40 (15%) patients, and malignancy in 5/40 (12.5) patients. Median uNGAL levels were significantly elevated in subjects with renal impairment [17.37 (range 6.13-29.70) ng/mL] compared to those with normal renal function [4.87 (range 0.32-29.49) ng/mL] (P=0.0001). The optimal uNGAL cut-off point was >9.99 ng/mL, with an AUC of 0.842, 81% sensitivity, and 78.9% specificity to predict AKI. The OR of AKI in children with uNGAL levels >9.99 ng/mL was 10.66 (95%CI 2.30 to 49.30; P=0.003). Conclusion Urinary neutrophil gelatinase-associated lipocalin (uNGAL) can be used as a predictor of acute kidney injury in children with critical illness.
Co-Authors Amna, Eka Yunita Bakhtiar Bakhtiar Herlina Dimiati, Herlina Nora Sovira, Nora Nugraha, Erik Rosad, Dede Abdul Syafruddin Haris, Syafruddin