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ANTESEDEN DAN KONSEKUENSI TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN BERBASIS INTERNET: PERAN MODERASI KINERJA KEUANGAN Monica Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.464 KB)

Abstract

The rapid development of the Internet led to the emergence of a new means for the company to disclose information to shareholders. Companies can use the internet to disclose financial information to investors. This method is commonly called Internet Financial Reporting (IFR). IFR helps companies to reduce agency costs such as printing and delivery of the financial statements. IFR help companies to disseminate information of positive signals to attract investors. This study aims to analyze the factors influencing the level of disclosure of IFR, the influence of financial performance under moderate the relationship between the level of disclosure IFR and antecedents IFR and relevance of IFR for making decision of investors. The sample of this research is that companies listed on the Indonesia Stock Exchange in 2011. This study used purposive sampling method. The method of analysis used is multiple regression analysis.The results showed that company size, liquidity, company type, distribution of ownership, age listings and earnings per share effect on the level of disclosure IFR. Test results for moderating variables indicate that financial performance affects the relationship between the level of disclosure IFR and antecedents IFR. The test results for outcome variables showed that IFR relevant to making decision investor.
PENGARUH 3D PRINTED POLYCAPROLACTONE HYDROGEL SCAFFOLD KOMBINASI ASAM ELAGAT EKSTRAK KULIT DELIMA TERHADAP JUMLAH SEL ODONTOBLAS PADA TERAPI REGENERATIF ENDODONTIK Handoko, Monica; Priyanto, Rahmavidyanti
E-Prodenta Journal of Dentistry Vol 9 No 1 (2025)
Publisher : Fakultas Kedokteran Gigi UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.eprodenta.2025.009.01.2

Abstract

Background: Pulp necrosis is a condition in which the pulp of an immature tooth dies partially or completely due to inflammation that must be treated immediately so that root growth does not stop. Recently, regenerative endodontic procedures (REP) have been successfully used to treat necrotic immature teeth. REP is believed to be a biological treatment designed to replace damaged physiological structures of the tooth, including dentin, root structures, and the pulp-dentin complex. Objectives: This study aims to determine the effect of 3D printed polycaprolactone (PCL) hydrogel scaffold combined with ellagic acid from pomegranate peel extract on the increase in odontoblast cells in regenerative endodontic treatment. Methods: The research method used was true experimental with a Post Test Only Randomized Control Group Design. The samples were randomly divided into four groups: a control group induced by pulp necrosis and not given 3D printed PCL hydrogel scaffold, and three treatment groups induced by pulp necrosis and given 3D printed PCL hydrogel scaffold with variations in the ratio of chitosan:ellagic acid 1:10, 2:10, and 3:20. Results: The test results showed an increase in odontoblasts in each treatment group with the most significant increase at a ratio of 2:10. Conclusion: The combination of 3D printed PCL hydrogel scaffold and ellagic acid from pomegranate peel extract influences the increase in odontoblast cells in regenerative endodontic treatment.Keywords: regenerative endodontics, 3D printed PCL hydrogel scaffold, ellagic acid, odontoblast.