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All Journal Dentika Dental Journal Jurnal Nusa Akuntansi
Finna
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Dentistry Economics, Econometrics & Finance

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PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022) Finna; Purwasih, Desy
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.29

Abstract

This research aims to determine and obtain empirical evidence of the influence of company age and audit committee on audit report lag, with reputation as a moderating variable in transportation sector service companies listed on the IDX in2018-2022. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research istransportation sector service companies registered on the BEI in 2018-2022 with 15 companies as the population, and the sample technique used was purposive sampling and 13 companies were sampled within 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research simultaneously show that company age and the audit committee have an effect on audit report lag and partially show that company age has no effect on audit report lag while the audit committee has an effect. against Audit Report Lag, and also Kap's reputation cannot moderate the age of the Company and the audit committee against audit report lag.
The Role of PAX9 and MSX1 Variants in Non-Syndromic Tooth Agenesis Finna; Ameta Primasari; Sry Suryani Widjaja; Thantrira Porntaveetus; Ervina Sofyanti
Dentika: Dental Journal Vol. 28 No. 2 (2025): Dentika: Dental Journal
Publisher : TALENTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/dentika.v28i2.20787

Abstract

Non-syndromic tooth agenesis (NSTA) is the congenital absence of teeth without systemic involvement. Genetic polymorphisms in PAX9 and MSX1 are implicated in tooth development, but results vary across populations. Therefore, this study aims to explore the role of PAX9 c.-1031G>A and MSX1 671 T>C polymorphisms with NSTA in individuals from Medan. A total of 13 NSTA patients and 26 control were genotyped using PCR-restriction fragment length polymorphism (PCR-RFLP). The results showed that the AA genotype of PAX9 was absent in NSTA cases but found in 26.92% of controls. The GG genotype was reported to be more common in 38.46% of cases, while the G allele was prevalent in 69.23%. These trends suggested a potential association, but it was not statistically significant. In this study, all patients carried the TT genotype for MSX1. These results show a possible role of PAX9 polymorphisms in NSTA susceptibility and support the need for further studies in larger populations.   Keywords: Non-Syndromic, Tooth Agenesis, PAX9, MSX1
Co-Authors Ameta Primasari Ervina Sofyanti PURWASIH, DESY Thantrira Porntaveetus Widjaja, Sry Suryani