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Pembelajaran Distribusi Gamma dalam Masalah Biomedis: Tinjauan pada Pengaruh Dosis Beracun pada Tikus: Gamma Distribution Learning in Biomedical Problems: A Review on the Effect of Toxic Doses in Rats Ramlan, Andi Mariani; Irmasari
Journal of Research in Science and Mathematics Education Vol. 3 No. 2 (2024): August
Publisher : EDUPEDIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jrsme.v3i2.1069

Abstract

Purpose: The objective of this study is to examine the use of the Gamma function in the Gamma distribution and its application in analyzing the effect of toxic doses on rats. Methodology: The methodology employed in this study utilizes a non-standard Gamma distribution, with a continuous random variable X that has parameters α and β. The research methods employed in this study include a literature review and a case study. Findings: The results of the calculations indicated that the mean time to death for the rats was 50 weeks, with a standard deviation of 22.36 weeks. Significance: It was also found that the probability of rats surviving for more than 60 days was less than 60%. Based on these findings, the study offers recommendations for the teaching of mathematics, particularly in the context of understanding probability distributions and their applications in biological and toxicological contexts. This study underscores the significance of grasping the Gamma distribution in anticipating and interpreting data in the life sciences, as well as the capacity of mathematical concepts to be operationalized in genuine settings.
The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable Irmasari; Sutrisno, Sutrisno; Roekhuddin, Roekhuddin
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2243

Abstract

This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample of 109 companies with 545 observations. The analysis technique used is multiple linear regression analysis. The testing used in this research is SPSS. The results of this study indicate that Good Corporate Governance can constrain earnings management. An independent board of commissioners and managerial ownership can minimize the occurrence of earnings management. However, the audit committee and institutional ownership cannot constrain the occurrence of earnings management. Audit tenure can weaken the influence of the independent board of commissioners in constraining earnings management. Audit tenure can strengthen the influence of institutional ownership in limiting earnings management. However, audit tenure does not moderate the influence of the audit committee and managerial ownership on the occurrence of earnings management.