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All Journal Padjadjaran Journal of Dentistry Jurnal Equity Equity
Yudy, Yudy
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Biochemistry, Genetics & Molecular Biology Dentistry Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Public Health

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KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.638

Abstract

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.
Effectiveness of the Al Qahtani method in estimating gestational age in the context of an alleged illegal abortion : a case report Rijaldi, Ferdy; Yudy, Yudy; Prastyo, Eko; Soedarsono, Nurtami; Yuniastuti, Mindya; Satriyo, Juanda; Auerkari, Elza Ibrahim
Padjadjaran Journal of Dentistry Vol 37, No 1 (2025): April 2025 (Supplements 1)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/pjd.vol37no1.58832

Abstract

Introduction: Age estimation is crucial in forensic and dental sciences, particularly for determining gestational age in suspected illegal abortion cases. This study highlights the significance of the Al Qahtani method, which focuses on dental development, as a reliable approach for estimating gestational age. Gestational age is commonly assessed through body length, weight, and the maturation of skeletal and dental structures, with radiographs serving as essential tools for evaluating dental development. The aim of this case report is to demonstrate the effectiveness of the Al Qahtani method in estimating gestational age in the context of an alleged illegal abortion. Case report: The body of an unidentified infant was found on the side of the road, wrapped in a piece of white cloth and a brown sarung. It was transported to the hospital’s forensic department for identification. Periapical radiographs were taken of the anterior areas of the teeth, and the Al Qahtani method was employed to determine the age of the deceased infant. The radiographs provided a clear overview of dental maturation, which was essential for accurate age estimation. Conclusion: The Al Qahtani method is recommended as a standard practice in forensic odontology for estimating gestational age in abortion cases. This method contributes significantly to medical treatment, criminal investigations, and legal proceedings, enhancing the accuracy of age determination and supporting both medical and legal contexts.
KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.758 KB) | DOI: 10.34209/equ.v21i2.638

Abstract

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.
Co-Authors Eko Prastyo Elza Ibrahim Auerkari Mindya Yuniastuti Nurtami Soedarsono Rijaldi, Ferdy Satriyo, Juanda Yulius Kurnia Susanto