Juwita Puspitasari
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP DI INDONESIA Juwita Puspitasari
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is an empirical study to know the factors that influence the change of public accountant firm in Indonesia. Using factors such as management turnover, institusional ownership, share growth, audit opinion and client growth rate which is proxied by sales growth rate and assets growth rate. The population in this research are all the companies which are listed in “Bursa Efek Indonesia” (BEI) from 2010 until 2012. The selection of sample using purposive sampling method which obtain 72 companies as research sample, during three years and the total sample obtained are 216. The type of data is documentery data consist of published audited yearly financial statement. Analysis method using logistic regression. The result of logistic regression analysis shows that audit opinion and client growth rate which is proxied by assets growth rate have a significant effect to the change of public accountant firm. Though, the regression coefficient of audit opinion has the opposite direction with hypothesis. On  the other hand, other variables like the management turnover, institusional ownership, share growth, and client growth rate which is proxied by sales growth rate do not have  significant  effect  to the change of public accountant firm. Keyword: the change of public accountant firm, management turnover, institusional ownership, share growth, audit opinion and client growth rate.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP DI INDONESIA Puspitasari, Juwita
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is an empirical study to know the factors that influence the change of public accountant firm in Indonesia. Using factors such as management turnover, institusional ownership, share growth, audit opinion and client growth rate which is proxied by sales growth rate and assets growth rate. The population in this research are all the companies which are listed in “Bursa Efek Indonesia” (BEI) from 2010 until 2012. The selection of sample using purposive sampling method which obtain 72 companies as research sample, during three years and the total sample obtained are 216. The type of data is documentery data consist of published audited yearly financial statement. Analysis method using logistic regression. The result of logistic regression analysis shows that audit opinion and client growth rate which is proxied by assets growth rate have a significant effect to the change of public accountant firm. Though, the regression coefficient of audit opinion has the opposite direction with hypothesis. On  the other hand, other variables like the management turnover, institusional ownership, share growth, and client growth rate which is proxied by sales growth rate do not have  significant  effect  to the change of public accountant firm. Keyword: the change of public accountant firm, management turnover, institusional ownership, share growth, audit opinion and client growth rate.
LOW-INTENSITY EXTRACORPOREAL SHOCKWAVE THERAPY (LI-ESWT) IN PATIENTS WITH TYPICAL DIABETES MELLITUS ERECTILE DYSFUNCTION: A SYSTEMATIC REVIEW AND META-ANALYSIS Ferdinand, Charles; Puspitasari, Juwita; Tarigan, Rehulina BR; Tandi, Adi Putra; Davin, Darian; Fitra, Ahmad Fathira
Indonesian Journal of Urology Vol 33 No 2 (2026)
Publisher : Indonesian Urological Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32421/juri.v33i2.1001

Abstract

Introduction: Erectile dysfunction and diabetes mellitus present a challenging condition to treat due to the involvement of vasculogenic, endocrinogenic, and neurogenic factors. Although PDE5I is usually the treatment of choice, not all patients are suitable or respond to it. Currently, Low-Intensity Extracorporeal Shockwave Therapy (Li-ESWT), known as a vasculogenic erectile dysfunction treatment, tends to be safe, non-invasive, and effective. Objective: This study aims to determine the efficacy of Li-ESWT on patients with erectile dysfunction and diabetes mellitus. Material & Methods: RCT data were collected from PubMed, Science Direct, and Cochrane databases. Patients with erectile dysfunction and diabetes who underwent Li-ESWT assessed through the International Index of Erectile Function (IIEF) were included. In this study, we used RevMan 5.4, Cochrane Risk of Bias 2.0, and the PRISMA checklist. Out of 603 records identified, four RCTs were identified for qualitative synthesis. Three of these studies met the criteria for inclusion in the meta-analysis. Results: All four studies reported a statistically significant increase in the Li-ESWT group compared to the control group, with the average pre-therapy IIEF score increasing from 11.68 to 17.50 after treatment (p < 0.05). Moreover, Li-ESWT combined with other therapy was found more superior than monotherapy. Meta-analysis showed that Li-ESWT was effective to improve erectile function in diabetic patients (SMD 1.24; 95% CI: 0.85-1.63; p < 0.00001; I2 = 0%). Conclusion: Li-ESWT was effective for mild to moderate erectile dysfunction patients with Diabetes Mellitus. Keywords: Shockwave therapy, diabetes mellitus, erectile dysfunction.