Multiple Linear Models Research Articles

Assessment of urinary aromatic amines in Brazilian pregnant women and association with DNA damage: Influence of genetic diversity, lifestyle, and environmental and socioeconomic factors

Aromatic amines (AAs) are polar organic chemicals with a wide environmental distribution originating from various sources, such as tobacco smoke, diesel exhaust, and dermal absorption from textile products with azo dyes. The toxicity profile of AAs is directly related to the amino group's metabolic activation and the generation of the reactive intermediate, forming DNA adducts and potential carcinogenicity. Urinary levels of 8-hydroxy-2′-deoxyguanosine (8OHdG) are an important biomarker of DNA damage. Since AAs have been shown to cross the placental barrier, being a risk factor for adverse birth outcomes, prenatal exposure is a great public health concern. The present study aimed to measure the urinary levels of 58 AAs in Brazilian pregnant women (n = 300) and investigated the impact of this exposure on DNA damage by quantifying 8OHdG levels. The influence of tobacco smoke exposure and dermal absorption of AAs by clothes on urinary levels was also assessed. The results showed a 100% detection rate for eight AAs, two of them regulated by the European Union (2,6-dimethylaniline and 2,4-diaminotolune). Hundreds of AAs may be derived from aniline, which here showed a median of 1.38 ng/mL. Aniline also correlated positively with 2,6-dimethylaniline, p-aminophenol, and other AAs, suggesting exposure to multiple sources. The present findings suggest that both tobacco smoke and dermal contact with clothes containing azo dyes are potential sources that might strongly influence urinary levels of AAs in Brazilian pregnant women. A multiple regression linear model (R2 = 0.772) suggested that some regulated AAs (i.e., 2-naphthylamine and 4-aminobiphenyl), nicotine, smoke habit, age, and Brazilian region could induce DNA damage occurrence, increasing the levels of 8OHdG. Given the limited available data on human exposure to carcinogenic AAs, as well as the lack of toxicological information on those non-regulated, further studies focused on measuring their levels in human fluids and the potential exposure sources are clearly essential.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berkarir Di Bank Syariah (Studi Pada Mahasiswa Pasca Magang Program Studi Perbankan Syariah Di Kota Semarang)

This study aims to analyze the significant effect of the work environment, job market considerations, internship experience, motivation, and financial rewards on student interest in pursuing a career in Islamic banking among post-internship students of the Islamic Banking study program in Semarang City, either simultaneously or partially.The population in this study were post-internship students of the Islamic banking study program in the city of Semarang. The sampling technique used was Accidental Sampling, which is a sampling technique based on chance, that is, anyone who coincidentally meets a researcher can be used as a sample.The data used in this study are primary data obtained through questionnaires. The data analysis model uses multiple linear regression analysis models. While the data analysis technique uses the F-statistical test, the coefficient of determination (R2), and the t-statistical test which is processed using the SPSS 25 program.The results of hypothesis testing and discussion show that the work environment, job market considerations, internship experience, motivation, and financial rewards simultaneously have a significant effect on student interest in pursuing a career in Islamic Banks in post-internship students of the Islamic Banking study program in Semarang City. Partially, work environment and motivation have a positive and significant effect. Meanwhile, consideration of the job market, internship experience, and financial rewards have a positive and insignificant effect on students' interest in a career in Islamic Banks for post-internship students of the Islamic Banking study program in Semarang City.

Clarifying the link between psychopathologies and heart rate variability, and the sex differences: Can neuropsychological features serve as mediators?

BackgroundPatients with common mental disorders (depression, anxiety, and somatic symptoms) often exhibit lower heart rate variability (HRV) than healthy individuals. Under the hypothesis that disorder status affects cognitive function, we examined whether neuropsychological features can be mediators between psychopathologies and HRV and possible sex differences. MethodsWe recruited 359 individuals (aged 42.47 ± 12.23) with and without common mental disorders. Questionnaires were used to measure their psychopathologies. Eight tests from the Cambridge Neuropsychological Test Automated Battery were selected to measure neuropsychological functions. Resting-state HRV measurements were obtained for 5 min. The associations among these constructs were analyzed using multiple linear regression analysis and structural equation modelling. ResultsAmong women, Reaction Time (RTI, a task of psychomotor speed) indicator mediated the relationship between depression and low-frequency power (LF); Emotion Recognition Task (ERT, a task of emotional regulation) indicator mediated the relationship between health anxiety and high-frequency power (HF). Among men, Intra-Extra Dimensional Set Shift (IED, a task of shifting) indicator mediated the relationship between depression and LF; Match to Sample Visual Search (MTS, a task of selective attention) indicator mediated the relationship between health cognition and HF. The depression-RTI-LF pathway in women tended to lower HRV; whereas health anxiety-ERT-HF in women, depression-IED-LF and health cognition-MTS-HF in men tended to increase HRV. LimitationsPossible medication effects; not directly measuring brain activity; only gathering resting-state HRV. ConclusionOur findings support the notion that neuropsychological features mediate the relationship between psychopathologies and HRV, and that sex differences exist.

Diagenesis and Diagenetic Mineral Control on Reservoir Quality of Tight Sandstones in the Permian He8 Member, Southern Ningwu Basin

The sandstone reservoirs of the He8 member within the Lower Permian Shihezi Formation are important targets for oil and gas exploration in the southern Ningwu Basin. This study utilized thin-section identification, scanning electron microscopy, and X-ray diffraction analysis to examine the petrological features and reservoir characteristics, and evaluate the impact of the mineral composition and diagenesis type on the porosity of the sandstone reservoir. Additionally, a multiple linear regression prediction model was developed to predict the distribution of promising sandstone reservoirs in the study area. The results of the analysis revealed that the sandstone of the He8 member is mainly composed of feldspathic lithic sandstone, followed by lithic sandstone. The main reservoir type is characterized by secondarily dissolved pores and micropores within kaolinite aggregates. The low porosity (ranging from 0.2% to 10.7%) and permeability indicate that the He8 member is a tight sandstone reservoir. This reservoir has undergone compaction, cementation, and dissolution diagenesis, and is presently in the stage of mesodiagenesis B. The rigid framework of quartz, the dissolution of feldspar grains, and the intergranular pores of kaolinite are significant contributors to reservoir quality and the main drivers of porosity. In this study, a multivariate linear regression model was developed based on the mineral content of quartz, feldspar, carbonate minerals, kaolinite, smectite, and rock fragments, which accurately predicts the porosity of the studied reservoirs. Based on this model, it was predicted that the north of the Jingle South sub-depression contains a favorable reservoir space in the tight sandstone reservoir of the He8 member. The findings of this study hold significant reference value in the quantitative characterization of tight sandstone reservoirs with similar depositional and diagenetic characteristics, and improving the prediction effect of favorable reservoirs.

Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan

This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).

THE IMPACT OF CAR, CREDIT RISK, ROA, LDR, AND OWNERSHIP STRUCTURE TOWARDS FINANCIAL DISTRESS

THE IMPACT OF CAR, CREDIT RISK, ROA, LDR, AND OWNERSHIP STRUCTURE TOWARDS FINANCIAL DISTRESS

THE IMPACT OF CAR, CREDIT RISK, ROA, LDR, AND OWNERSHIP STRUCTURE TOWARDS FINANCIAL DISTRESS

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Credit Risk, Return on Assets (ROA), Loan-to-Deposit Ratio (LDR), Institutional Ownership and Managerial Ownership on Financial Distress in the conventional commercial banking sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020. This study used 15 conventional commercial banks as samples, which were then analyzed with multiple linear regression analysis techniques and panel data models. The results of this study show that CAR, ROA, and LDR have a positive and significant effect on Financial Distress; Credit Risk and Institutional Ownership have a negative and insignificant effect on Financial Distress; and Managerial Ownership has a positive and insignificant effect on Financial Distress. Other results, namely CAR, Credit Risk, ROA, LDR, Institutional Ownership, and Managerial Ownership simultaneously have a significant influence on Financial Distress.

PENGARUH INSENTIF DAN LOYALITAS TERHADAP KINERJA DRIVER GOJEK DI KOTA PEKANBARU

This study aims to analyze the effect of incentives and loyalty on the performance of Gojek drivers in Pekanbaru City. The independent variables used are incentives and loyalty. While the dependent variable used is performance. This study uses a quantitative approach with multiple linear regression analysis models and the company population of all Gojek drivers in Pekanbaru City. The number of samples used in this study were 380 respondents. The results show that incentives have a positive effect on performance and loyalty has a positive effect on performance. Then incentives and loyalty simultaneously affect the performance of Gojek drivers in Pekanbaru City.

Health-related quality of life and medication adherence of people living with epilepsy in Pakistan: A cross-sectional study.

The primary purpose of this study was to determine adherence and health-related quality of life (HRQoL) in PWE. Secondary aims were to assess association between adherence and HRQoL and determine predictors of HRQoL in PWE in Pakistan. A descriptive cross-sectional study was conducted among PWE receiving treatment from two tertiary care hospitals of Pakistan. The HRQoL and adherence were assessed with Urdu versions of Quality of Life in Epilepsy-31 (QOLIE-31), and Medication Adherence Rating Scale (MARS). Relationship between HRQoL and adherence was assessed by Pearson's product-moment correlation coefficient. Forced entry multiple linear models were used to determine relationship of independent variables with HRQoL. 219 PWE with a mean (±standard deviation) age, 34.18 (±13.710) years, participated in this study. The overall weighted mean HRQoL score was (51.60±17.10), and mean score for adherence was 6.17 (±2.31). There was significant association between adherence and HRQoL in PWE (Pearson's correlation=0.820-0.930; p≤.0001). Multiple linear regression found adherence (B=16.8; p≤.0001), male gender (B=10.0; p=.001), employment status (employed: B=7.50; p=.030), level of education (Tertiary: B=0.910; p=.010), duration of epilepsy (>10 years: B=-0.700; p≤.0001), and age (≥46 years: B=-0.680; p≤.0001), and ASM therapy (polypharmacy: B=0.430; p=.010) as independent predictors of HRQoL in PWE from Pakistan. The findings suggest PWE from our center have suboptimal adherence which affects HRQoL. Independent factors such as male gender, employment status and duration of epilepsy are predictors of HRQoL.

Operative utilization of the feasible anion exchange membrane BIII for Sorptive exclusion of acid orange 7 from Hydrated media

Anion exchange membranes have received great deal of attention for their ability to remove harmful dye contamination from industrial wastewater while also ensuring profitable and fuel-efficient commercialization. The ability of anion exchange membrane BIII to eradicate acid orange 7 dye from aquatic environment is demonstrated here. SEM and FTIR analyses revealed the surface properties and existence of distinct operational groups on the sorbent. Numerous constraints on AO7exclusion in an aquatic environment, such as contact duration, temperature, sorbent dose, and starting dye concentration were also scrutinized. For the purpose of assessing kinetics, Liquid film diffusion, Elovich, Lagergren first-order, Bangham, pseudo-second-order, and modified Freundlich models, were employed. These findings imply that the AO7 dye sorption onto the BIII membrane is well controlled by the liquid-film diffusion process and that the sorption comprehends pseudo-second-order kinetics with an utmost value of R2(0.99). To evaluate tentative data, multiple linear and nonlinear isotherm models were utilized. Freundlich isotherm was found to be in excellent agreement with sorption data. Thermodynamic specifications, such as a change in Gibb's free energy, enthalpy, and entropy, for dye sorption on the anion exchange BIII membrane were optimized between 308 and 338 K to maximize AO7 dye removal. Since ΔGo is negative and, ΔHo and ΔSo are positive, inferred that the sorption is spontaneous and endothermic. Anion exchange membrane BIII was effective for up to four successive cycles without losing its competence.

REAL ESTATE MARKET IN UKRAINE: TRENDS OF DEVELOPMENT AND CHALLENGES

The development of the real estate market in Ukraine has a positive impact on the economy, contributes to the activation of the banking sector, investment and employment growth, and improvement of living conditions, which, in turn, alleviates social problems. The aim of the article is to study the components of the development of the real estate market in Ukraine. In the course of the work, various general scientific and special research methods were applied, including inductive and deductive methods used to analyze the construction output, GDP, and the consumer price index. With the help of economic analysis and comparison, an analysis of interest rates on deposits in hryvnia and foreign currency for 2005-2020 was carried out. The method of correlation-regression analysis was used to study the relationships between the main influencing factors and the resultant factor (the volume of Ukraine’s real estate market). The graphical method was used to visually represent the results of the study. The abstract-logical method was used for theoretical generalizations and drawing conclusions. The authors analyzed the real estate market in Ukraine and revealed a trend of growth in its capacity in value terms during 2010-2019 and a decrease in 2020 compared to the previous year. To forecast the capacity of this market, it is important to identify the determinants that affect its development. A multiple regression linear econometric model was used to quantitatively assess the impact of different factors on the development of Ukraine’s real estate market. The construction output (residential buildings) in value terms was taken as a resultant factor. Consumer income, housing investment, and divorce rate were taken as factors influencing it. Based on research, it was found that from 2005 to 2020 consumer income increased by 3.6 times, and in 2020 by 6.1%. This is one of the indicators among the respondents, which had a positive trend over the past year. According to the results of research for 2019-2020, investments in housing construction, the number of divorces, and interest rates on mortgage loans in UAH for 2020 decreased by 39.9%, 13.2%, and 0.6 points respectively. Examining these indicators for 2005-2020, we can say that only the number of divorces decreased by 5%. All other indicators increased: interest rates on mortgage loans — by 18.2%, consumer incomes — by 35.5%, and the construction output (residential buildings) — by 4 times. Based on the coefficient of determination, F-test, and von Neumann criterion, it was established that the constructed multiple econometric models are adequate for the statistical data of the population and can be used for further analysis of the economic process. To study the influence of factors on the construction output, partial coefficients of elasticity were analyzed. Based on the performed calculations, it was found that the development of the real estate market in Ukraine is primarily influenced by an increase in consumer income and their investments in residential construction, with a 1% increase leading to a 1.008% and 0.248% increase, respectively, in the construction output (residential buildings) in the real estate market of Ukraine. However, the conditions of the war, the decrease in the income level of the Ukrainian population, decrease in the real estate investments, and the destruction of a significant number of residential and non-residential premises have had a negative impact on the studied market. Its activation is expected in the post-war period — the period of restoration of Ukraine.

COMPARATIVE STUDY EFFECT OF INTELLECTUAL CAPITAL ON TAX AVOIDANCE IN DOMESTIC COMPANIES AND MULTINATIONAL COMPANIES

This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.

Hydraulic Performance and Energy Dissipation Mechanism Analysis of the Tesla-Shaped Emitter

In this paper, a tesla-shaped emitter is proposed based on the structure of the “tesla valve” as the source of inspiration, so that the water flow in the channel would produce a variety of energy dissipation phenomena, such as diversion, hedging, and mixing, to explore the hydraulic performance and energy dissipation mechanism of the tesla-shaped emitter. The channel structure parameters were taken as factors, and 16 groups of orthogonal tests were arranged. Based on CFD technology, the pressure–flow relationship curve slope, flow ratio between the main channel and secondary channel, flow field, and head loss of the emitter were calculated and analyzed for different combinations of structural parameters. Based on a significance level α = 0.05 test, the main channel inlet section length (L3) had a significant impact on the curve slope, and the secondary channel length (L1) and main channel inlet section length (L3) had a significant impact on the flow. The multiple linear regression mathematical models between the channel structure parameters and the curve slope and the flow were constructed. The larger the ratio between the main channel and the secondary channel flow, the better the hydraulic performance of the emitter. The channel unit loss coefficient increased linearly with the increase of the emitter inlet pressure, and its value ranged from 4.5769 to 8.1716, with an excellent energy dissipation effect. The hedge mixing of the water flow was the core of the energy dissipation of the tesla-shaped emitter. By appropriately increasing the inlet size of the main channel and other elements to increase the main channel flow and optimize the flow ratio between the main channel and the secondary channel, the mixing was improved, which consequently improved the hydraulic performance of the emitter.

Impact of patch age and size on forest soil characteristics in European agricultural landscapes

Many landscapes worldwide are characterized by the presence of a mosaic of forest patches with contrasting age and size embedded in a matrix of agricultural land. However, our understanding of the effects of these key forest patch features on the soil nutrient status (in terms of nitrogen, carbon, and phosphorus) and soil pH is still limited due to a lack of large-scale data. To address this research gap, we analyzed 830 soil samples from nearly 200 forest patches varying in age (recent versus ancient forests) and size (small versus larger patches) along a 2500-km latitudinal gradient across Europe. We also considered environmental covariates at multiple scales to increase the generality of our research, including variation in macroclimate, nitrogen deposition rates, forest cover in a buffer zone, basal area and soil type. Multiple linear mixed-effects models were performed to test the combined effects of patch features and environmental covariates on soil nutrients and pH. Recent patches had higher total soil phosphorus concentrations and stocks in the mineral soil layer, along with a lower nitrogen to phosphorus ratio within that layer. Small patches generally had a higher mineral soil pH. Mineral soil nitrogen stocks were lower in forest patches with older age and larger size, as a result of a significant interactive effect. Additionally, environmental covariates had significant effects on soil nutrients, including carbon, nitrogen, phosphorus, and their stoichiometry, depending on the specific covariates. In some cases, the effect of patch age on mineral soil phosphorus stocks was greater than that of environmental covariates. Our findings underpin the important roles of forest patch age and size for the forest soil nutrient status. Long-term studies assessing edge effects and soil development in post-agricultural forests are needed, especially in a context of changing land use and climate.

A comprehensive methodology for assessing river ecological health based on subject matter knowledge and an artificial neural network

Assessing river health poses a significant challenge due to its dependency on multiple hydrological, chemical, and biological factors. While several methods have been presented, a comprehensive and systematic assessment of a river's ecological health necessitates the integration of various factors. In this paper, we propose a novel methodology to establish river health assessing system that leverages expert knowledge and objective indices. With the employment of text mining techniques, we identify five key groups of evaluation indices related to river health. Subsequently, 17 indices for river evaluation are determined by combining current regional metrics and relevant findings from recent related studies. Considering the interactive evaluation and nonlinear relationship between data and expert knowledge, an Artificial Neural Network (ANN) is employed to develop a river health evaluation model. To validate the utility and effectiveness of the proposed method, we applied it with a case study in China. The proposed method yielded a Mean Absolute Error (MAE) of 4.78, while a multiple linear regression baseline model yielded an MAE of 8.653. This finding indicates that the assessment system can achieve significantly better comprehensiveness, robustness, accuracy, and applicability.

Association mapping in multiple yam species (Dioscorea spp.) of quantitative trait loci for yield-related traits

BackgroundYam (Dioscorea spp.) is multiple species with various ploidy level and considered as cash crop in many producing areas. Selection based phenotyping for yield and its related traits such as mosaic virus and anthracnose diseases resistance and plant vigor in multiple species of yam is lengthy however, marker information has proven to enhance selection efficiency.MethodologyIn this study, a panel of 182 yam accessions distributed across six yam species were assessed for diversity and marker-traits association study using SNP markers generated from Diversity Array Technology platform. For the traits association analysis, the relation matrix alongside the population structure were used as co-factor to avoid false discovery using Multiple random Mixed Linear Model (MrMLM) followed by gene annotation.ResultsAccessions performance were significantly different (p < 0.001) across all the traits with high broad-sense heritability (H2). Phenotypic and genotypic correlations showed positive relationships between yield and vigor but negative for yield and yam mosaic disease severity. Population structure revealed k = 6 as optimal clusters-based species. A total of 22 SNP markers were identified to be associated with yield, vigor, mosaic and anthracnose diseases resistance. Gene annotation for the significant SNP loci identified some putative genes associated with primary metabolism, pest and resistance to anthracnose disease, maintenance of NADPH in biosynthetic reaction especially those involving nitro-oxidative stress for resistance to mosaic virus, and seed development, photosynthesis, nutrition use efficiency, stress tolerance, vegetative and reproductive development for tuber yield.ConclusionThis study provides valuable insights into the genetic control of plant vigor, anthracnose, mosaic virus resistance, and tuber yield in yam and thus, opens an avenue for developing additional genomic resources for markers-assisted selection focusing on multiple yam species.

Fuzzy logic, geostatistics, and multiple linear models to evaluate irrigation metrics and their influencing factors in a drought-prone agricultural region

The quality of water used for irrigation is one of the major threats to maintaining the long-term sustainability of agricultural practices. Although some studies have addressed the suitability of irrigation water in different parts of Bangladesh, the irrigation water quality in the drought-prone region has yet to be thoroughly studied using integrated novel approaches. This study aims to assess the suitability of irrigation water in the drought-prone agricultural region of Bangladesh using traditional irrigation metrics such as sodium percentage (NA%), magnesium adsorption ratio (MAR), Kelley's ratio (KR), sodium adsorption ratio (SAR), total hardness (TH), permeability index (PI), and soluble sodium percentage (SSP), along with novel irrigation indices such as irrigation water quality index (IWQI) and fuzzy irrigation water quality index (FIWQI). Thirty-eight water samples were taken from tube wells, river systems, streamlets, and canals in agricultural areas, then analyzed for cations and anions. The multiple linear regression model predicted that SAR (0.66), KR (0.74), and PI (0.84) were the primary important elements influencing electrical conductivity (EC). Based on the IWQI, all water samples fall into the “suitable” category for irrigation. The FIWQI suggests that 75% of the groundwater and 100% of the surface water samples are excellent for irrigation. The semivariogram model indicates that most irrigation metrics have moderate to low spatial dependence, suggesting strong agricultural and rural influence. Redundancy analysis shows that Na+, Ca2+, Cl−, K+, and HCO3− in water increase with decreasing temperature. Surface water and some groundwater in the southwestern and southeastern parts are suitable for irrigation. The northern and central parts are less suitable for agriculture because of elevated K+ and Mg2+ levels. This study determines irrigation metrics for regional water management and pinpoints suitable areas in the drought-prone region, which provides a comprehensive understanding of sustainable water management and actionable steps for stakeholders and decision-makers.

RELEVANSI STABILITAS KEUANGAN BANK TERHADAP RISIKO INVESTASI DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MEDIASI

This study aims to test and analyze empirically the relevance of bank financial stability (STAB) to bank stock investment risk (RISK), with dividend policy (DIV) as a mediating variable; and bank company size (SIZE), status of state-owned enterprises (BUMN), and regionally-owned enterprises (BUMD) as control variables. The population in this study are national commercial banks consisting of private banks and BUMN/BUMD banks listed on the Indonesia Stock Exchange for the 2011-2020 period. Using a purposive sampling method, the number of bank companies sampled in this study was 16 bank companies with a total of 160 observations of financial report data (over a 10 year period). In this study, multiple linear regression analysis techniques and Ordinary Least Square models were used with data processing using eviews 9 software. The results of this study indicate that simultaneously STAB, DIV, and the control variables SIZE, BUMN, BUMD have a significant effect on RISK. Meanwhile, partially, STAB and SIZE have a negative effect on RISK in bank stocks. In addition, STAB has a positive effect on DIV, but DIV has no effect on RISK, so it can be concluded that dividend policy is proven not to mediate the effect of financial stability on investment risk in bank stocks.

PENGARUH DEBT TO ASSET , RETURN ON ASSET , UKURAN KOMITE AUDIT, UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP WAKTU PELAPORAN AUDIT PERTAMBANGAN 2019 - 2021

This study aims to examine the effect of Debt To Assets, Return On Assets, Audit Committee Size, KAP Size, and Company Size on Audit Reporting Time. The type of research used in this research is quantitative research. Determination of the sample used in this study using a purposive sampling method based on certain criteria. The samples taken as the object of this study totaled 19 mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period of three (3) years, namely 2019-2021. The data analysis method used in this study uses a multiple linear regression analysis model using the SPSS 24 application. The results of this study indicate that the variables Return On Assets, Audit Committee Size, KAP Size have a significant effect on Audit Reporting Time. Meanwhile, the Debt To Asset and Company Size variables have no significant effect on Audit Reporting Time. Based on the research that has been done, the advice that can be given to future researchers is to expand the factors that influence reporting time such as using Cashflow or changing the type of research to qualitative by interviewing auditors or company management.

PENGARUH MOTIVASI, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN (STUDI PADA PT BALI BUSANA KREASI DI KABUPATEN BADUNG)

Job satisfaction is an attitude of employees who totally do all their work. This satisfaction will be a driver for HR to work harder, resulting in satisfactory performance and benefiting the company. This study aims to explain the influence between motivation, compensation and work environment on employee job satisfaction at PT. Bali Fashion Creations. All employees of PT. Bali Busana Kreasi with 114 employees was used as a population, and 89 employees as a sample. The sampling method used in is simple random sampling, with data analysis techniques using descriptive statistical analysis and inferential statistical analysis in the form of multiple linear regression, model feasibility, and hypothesis testing (t test). The result of this research is that motivation, compensation and work environment have a positive and significant effect on job satisfaction which means that if motivation is higher and compensation and work environment are getting better, then employee job satisfaction is also getting better and consistently strengthens the previous theory, namely the two-factor theory by Frederick Herzberg and can be taken into consideration in deciding matters related to employee job satisfaction through motivation, compensation, and work environment. &#x0D; Keywords: Motivation, Compensation, Work Environment, and Job Satisfaction