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All Journal Medicinus : Jurnal Kedokteran Journal of Social And Economics Research
Dharmawan, Kevin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences

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ANALISIS PENGARUH MANAJEMEN LABA, LEVERAGE, DAN STRUKTUR MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI Dharmawan, Kevin; Tampubolon, Lambok DR
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.598

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak Manajemen Laba, Leverage, dan Struktur Modal terhadap praktik Penghindaran Pajak. Penelitian ini menggunakan metode purposive sampling, dengan memilih 26 perusahaan dari sub sektor keuangan yang tercatat di Bursa Efek Indonesia selama periode 2019-2022 sebagai sampel. Analisis data dilakukan dengan menerapkan regresi linear berganda pada data panel, menggunakan perangkat lunak SPSS versi 26. Temuan penelitian ini mengungkapkan bahwa Manajemen Laba dan Leverage memiliki pengaruh yang signifikan terhadap Penghindaran Pajak, sementara Struktur Modal tidak menunjukkan pengaruh yang signifikan terhadap Penghindaran Pajak. Lebih lanjut, secara simultan, Manajemen Laba, Leverage, dan Struktur Modal secara keseluruhan berpengaruh signifikan terhadap Penghindaran Pajak.
Clinical Factors Related to Histopathologic Grade in Meningioma Kristiani, Erna; Agelica, Michelle; Suharyani, Sally; Dharmawan, Kevin
Medicinus Vol 12, No 1 (2022): October
Publisher : Fakultas Kedokteran Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/med.v10i2.7011

Abstract

Background: Meningiomas are the most common intracranial tumor of central nervous system tumors. Although the prevalence is lower, the WHO grade II and III meningiomas are more aggressive, with higher mitosis rates, are more likely to recur after surgery, and have lower survival rates. The ability to differentiate between WHO I and WHO II/ III meningiomas before surgery can contribute to a significant clinical benefit in helping the neurosurgeon doing the best management planning.Methods: This is a retrospective cross-sectional study of meningioma patients in Siloam Hospital Lippo Village between 2014 – 2018. The sample will be recruited using consecutive sampling. The relationship between analyzed variables and meningioma grades will be investigated using a chi-square test if the data was eligible; otherwise, the Fisher-exact test will be performed.Result: Ninety eight (69%) patients diagnosed as low grade meningioma, and 44 (31%) as high grade meningioma. Tumor location, size, edema, necrosis, age, and gender had significant results with p £0.05. Multivariate results also show that all six variables have a significant relationship with each other.Conclusions: Tumor location, size, edema, necrosis, age, and gender have a significant relationship to histopathological meningioma grade in patients at Siloam Hospital Lippo Village in 2014-2018.
Clinical Factors Related to Histopathologic Grade in Meningioma Kristiani, Erna; Agelica, Michelle; Suharyani, Sally; Dharmawan, Kevin
Medicinus Vol. 12 No. 1 (2022): October
Publisher : Fakultas Kedokteran Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/med.v10i2.7011

Abstract

Background: Meningiomas are the most common intracranial tumor of central nervous system tumors. Although the prevalence is lower, the WHO grade II and III meningiomas are more aggressive, with higher mitosis rates, are more likely to recur after surgery, and have lower survival rates. The ability to differentiate between WHO I and WHO II/ III meningiomas before surgery can contribute to a significant clinical benefit in helping the neurosurgeon doing the best management planning.Methods: This is a retrospective cross-sectional study of meningioma patients in Siloam Hospital Lippo Village between 2014 - 2018. The sample will be recruited using consecutive sampling. The relationship between analyzed variables and meningioma grades will be investigated using a chi-square test if the data was eligible; otherwise, the Fisher-exact test will be performed.Result: Ninety eight (69%) patients diagnosed as low grade meningioma, and 44 (31%) as high grade meningioma. Tumor location, size, edema, necrosis, age, and gender had significant results with p £0.05. Multivariate results also show that all six variables have a significant relationship with each other.Conclusions: Tumor location, size, edema, necrosis, age, and gender have a significant relationship to histopathological meningioma grade in patients at Siloam Hospital Lippo Village in 2014-2018.
Co-Authors Agelica, Michelle Kristiani, Erna Suharyani, Sally Tampubolon, Lambok D.R.