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This study is to examine the effect of liquidity, audit committee, and company size on the financial performance of manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The method used in research is quantitative. Secondary data obtained from www.idx.co.id. The use of this analysis is to use multiple linear regression to analyze the results on the independent variable to the dependent. The population of consumer goods is 60 companies and the research sample is 37 companies, selected using the purpose sampling method. This study gives the result that liquidity has no effect on financial performance. then the audit committee variable has a significant effect on financial performance. the next variable company size has no effect on financial performance. However, simultaneously on the liquidity variable, the audit committee and also the size of the company have an influence on the financial performance of manufacturing companies in the consumer goods sector. The result of the coefficient of determination is 8% while the remaining 92% is explained by other variables outside of this study.

This research was conducted to find the effect of shareshexagon theory that consisted of stimulus, capability, collusion, opportunity, rationalization, and ego on financial statement fraud. The data used in this research is secondary data in the annual reports obtained through the Indonesia Stock Exchange (IDX) website. The population of this research is the banking listed on IDX in 2018 –2020. The sample selection in this research used a purposive sampling technique and resulted in 47 companies as the sample of research. This Research use quantitative methods. The analytical technique used are descriptive statistical and multiple linear regression. The results of this study indicated that collusion negatively affects financial statement fraud. Rationalization has a positive effect on financial statement fraud. Meanwhile, stimulus, capability, opportunity, and ego has no effect on financial statement fraud

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan terhadap Pemberian Audit Judgment. Penelitian ini menggunakan data primer dengan sampel Auditor yang bekerja pada Kantor Akuntan Publik (KAP) DKI Jakarta diwilayah Jakarta Timur , yang terdaftar dalam Directory Institut Akuntan Publik Indonesia (IAPI) periode 2021. Teknik sampling pada penelitian ini menggunakan convenience sampling dengan 62 responden. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda dengan menggunakan SPSS 25. Berdasarkan hasil dari analisis pada penelitian ini, dapat disimpulkan bahwa : (1) self-efficacy memiliki pengaruh positif signifikan terhadap audit judgment, (2) pengetahuan auditor dalam mendeteksi kekeliruan memiliki pengaruh positif signifikan terhadap audit judgment, dan (3) tekanan ketaatan tidak memiliki pengaruh terhadap audit judgment.

This retrospective study examines the association of lice infestation with iron-deficiency anemia and risk factors such as homelessness and physical disability.

Penelitian ini bertujuan untuk mengetahui pengaruh audit fee, financial distress, dan auditor switching terhadap audit delay. Penelitian ini menjadikan perusahaan pada Sektor Properti & Real Estat dan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020 sebagai populasi. Sampel dipilih dengan menggunakan metode purposive sampling dan menghasilkan 85 observasi. Data diolah dengan menggunakan aplikasi SPSS dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa audit fee dan financial distress tidak berpengaruh terhadap audit delay. Sedangkan auditor switching berpengaruh positif terhadap audit delay. &nbsp

The purpose of this study is to empirically prove the influence of foreign commissioners and independent commissioners on bank performance. This research is a quantitative study using secondary data in the form of annual reports issued by companies in the banking sector. The research sample is banking companies in the 2010-2019 period. The results of the study show that foreign commissioners have a significant negative effect on bank performance with ROA and ROE proxies and have a significant positive effect on bank performance with NIM proxies. Meanwhile, independent commissioners have no influence on bank performance using either ROA, ROE, or NIM proxies.

Penelitian ini bertujuan untuk mengetahui pengaruh Activity Ratio, Kepemilikan Saham Publik, Dan Frekuensi Rapat Komite Audit Terhadap Internet Financial Reporting (IFR). Penelitian dilakukan pada Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan website resmi Bursa Efek Indonesia (BEI) dan website perusahaan. Jumlah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar dalam Bursa Efek Indonesia sejumlah 169 perusahaan. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh sampel sebanyak 123 perusahaan. Teknik analisis data menggunakan regresi linear berganda, koefisien determinasi, dan uji hipotesis (uji F dan uji t). Pengujian dilakukan menggunakan bantuan Econometric Views versi 10. Hasil penelitian secara parsial menunjukkan bahwa Kepemilikan Saham Publik berpengaruh negatif signifikan terhadap Internet Financial Reporting (IFR) sedangkan Activity Ratio dan Frekuensi Rapat Komite Audit tidak berpengaruh signifikan terhadap Internet Financial Reporting (IFR).

Penelitian ini bertujuan untuk mengetahui apakah opini audit, financial distress dan pergantian manajemen berpengaruh terhadap auditor switching. Data sekunder yang digunakan pada penelitian ini berasal dari laporan keuangan dan laporan tahunan perusahaan BUMN yang terdaftar pada website resmi BUMN pada tahun 2016-2020. Metode purposive sampling digunakan sebagai teknik pengambilan sampel, dengan total 25 perusahaan terpilih. Metode analisis yang digunakan adalah regresi logistik menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa opini audit tidak berpengaruh terhadap auditor switching, financial distress berpengaruh terhadap auditor switching dan pergantian manajemen tidak berpengaruh terhadap auditor switching. &nbsp

This study intends to determine the impact of profitability, leverage, and environmental costs on environmental performance. Profitability is proxied by the ratio of net income to total assets, leverage is proxied by the ratio of debt to equity. The population of this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) and PROPER witha period of 2017-2020. The method of determining the sample used the principle of purposive sampling and obtained a sample of thirteen companies so that the total observations were fifty-two. Eviews 8 software is used in the study of the evidence for presumption testing by utilizing the panel regression analysis. The research results show that profitability, leverage, and environmental costs have a negative and insignificant effect on environmental performance.

This study is to examine the effect of liquidity, audit committee, and company size on the financial performance of manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The method used in research is quantitative. Secondary data obtained from www.idx.co.id. The use of this analysis is to use multiple linear regression to analyze the results on the independent variable to the dependent. The population of consumer goods is 60 companies and the research sample is 37 companies, selected using the purpose sampling method. This study gives the result that liquidity has no effect on financial performance. then the audit committee variable has a significant effect on financial performance. the next variable company size has no effect on financial performance. However, simultaneously on the liquidity variable, the audit committee and also the size of the company have an influence on the financial performance of manufacturing companies in the consumer goods sector. The result of the coefficient of determination is 8% while the remaining 92% is explained by other variables outside of this study.

Brachioradial pruritis is a rare dysesthesia syndrome that is known to negatively impact quality of life. No consensus exists regarding optimal treatment strategies.We searched MEDLINE, EMBASE, and the Cochrane Collaboration Clinical Trials Registry from 1966 to 2021 for studies using the title word "brachioradial pruritis" with no language restriction. One author (A.Z.) screened and performed full article reviews of all randomized clinical trials, cohort studies, case-control studies, case reports, and case series describing treatment outcomes among patients with brachioradial pruritis.We identified 239 potential articles with a final set of 45 articles meeting inclusion criteria. Only a single randomized clinical trial was identified, finding no significant benefit of topical capsaicin cream. Treatment modalities with the greatest number of reported successful therapeutic trials include gabapentin and tricyclic antidepressants. In patients with confirmed cervical spine disease, spine-directed therapies such as epidural injections were found to be beneficial. Case reports and small case series describing less-common treatments were also identified.The literature is overall limited with the greatest support for gabapentin, pregabalin, tricyclic antidepressants, and spine-directed therapies in appropriate patients with brachioradial pruritis. Future randomized clinical trials are needed to compare the relative effectiveness of available treatments.

This study aims to determine the effect of audit tenure, workload, and firm size on audit quality. This study uses secondary data. The purposive sampling method was used as a sampling technique with 53 selected companies from all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2018-2020. The data were processed by multiple linear regression and SPSS 25.0 program. The results of this study indicate that workload and firm size have a positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality.

This study examined the impact of accounting students' ethical competence, knowledge competence, ability competence, relationship competence, analytical competence, and locus of control on their job-readiness. This study utilizes primary data in the form of a questionnaire distributed to accounting students in the UNJ Faculty of Economics. This study's population consisted of undergraduate accounting students who were eligible to enrollin thesis courses and were still participating in odd semester lectures for the academic year 2021/22. This study's sample selection employed a technique of purposive sampling and yielded a study sample of 100 respondents. This research employs quantitative methods. Descriptive statistical analysis and multiple linear regression analysis are used for analysis. This study's findings indicate that ethical competence, knowledge competence, ability competence, relationship competence, and locus of control positively influence accounting students' job-readiness. Meanwhile, analytical ability has no bearing on accounting students' work readiness.

Background mRNA SARS-CoV-2 vaccines are administered to 2 million individuals per day in the United States under US Food and Drug Administration emergency use authorization. Methods Observational cohort study of hospital employees who received their first SARS-CoV-2 mRNA vaccination between 14 December 2020 and 8 January 2021, including employees who reported onset of an injection site reaction ≥48 hours after administration of their first or second dose to an employee hotline. Results Thirteen female employees who received the mRNA-1273 vaccine (Moderna) during the first 3 weeks of the SARS-CoV-2 vaccine rollout at San Francisco General Hospital reported a pruritic rash at the injection site appearing 3 -9 days after receipt of their initial dose. Five had milder or similar reactions with earlier onset after the second dose. One additional female employee reported this delayed reaction only after the second dose. None reported serious adverse events or had symptoms severe enough to seek medical attention. These cases represented 1.1% of the 1275 female employees who received their first mRNA-1273 dose and 2.0% of the 557 who were aged 31 -45 years during this initial vaccine rollout. None of 675 males who initiated mRNA-1273 or 3612 employees of any sex who initiated BNT162b (Pfizer) vaccination during this period reported delayed-onset reactions. Conclusions These results suggest that delayed-onset, injection site pruritic rashes after mRNA-1273 SARS-CoV-2 vaccine administration, lasting up to 1 week, occur commonly in females, do not lead to serious sequela, and should not deter receipt of the second vaccine dose.

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran, kompetensi, dan frekuensi rapat komite audit terhadap ketepatan waktu penyampaian laporan keuangan, dan menganalisis pengaruh reputasiauditor sebagai variabel pemoderasi. Objek penelitian ini adalah sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Periode pengamatan dilakukan selama 4 tahun yaitu 2014- 2017dengan data sekunder berupa laporan keuangan tahunan. Teknik yang digunakan adalah purposive sampling dan diperoleh 22 perusahaan sektor barang konsumsi dengan total observasi unbalancedsebanyak 87 sampel. Hasil uji T menunjukan bahwa ukuran dan kompetensi komite audit tidak berpengaruh. Sedangkan, frekuensi rapat komite audit berpengaruh negatif dan signifikan. Reputasiauditor tidak mampu memoderasi hubungan ukuran dan kompetensi komite audit.Namun, reputasi auditor memperkuat pengaruh frekuensi rapat komite audit terhadap ketepatan waktu penyampaianlaporan keuangan.

Penelitian ini bertujuan untuk mengetahui pengaruh risiko perikatan, kemungkinan klien mengalami kesulitan keuangan, dan profesionalisme auditor terhadap risiko audit yang dapat diterima. Melalui teknik proportional sampling, terpilih 53 responden yang merupakan senior auditor pada Kantor Akuntan Publik di Wilayah Jakarta Timur. Data yang digunakan dalam penelitian ini menggunakan data primer dengan kuesioner sebagai instrumen penelitian. Teknik analisis yang digunakan adalah analisis regresi linier berganda pada alat analisis SPSS 24. Hasil dari penelitian ini menyatakan bahwa: (1) variabel risiko perikatan tidak berpengaruh terhadap risiko audit yang dapat diterima, (2) kemungkinan klien mengalami kesulitan keuangan berpengaruh positif dan signifikan terhadap risiko audit yang dapat diterima, dan (3) profesionalisme auditor berpengaruh negatif dan signifikan terhadap risiko audit yang dapat diterima.

Teledermatology enables dermatologists to remotely triage and evaluate dermatology patients, but previous studies have questioned whether teledermatology is clinically efficient.To determine whether implementation of a teledermatology system at the Zuckerberg San Francisco General Hospital and Trauma Center has improved the accessibility and efficiency of dermatology care delivery.Retrospective, pre-post analysis of a pre-teledermatology cohort (June 2014-December 2014) compared with a post-teledermatology cohort (June 2017-December 2017).Our analysis captured 11,586 patients. After implementation of teledermatology, waiting times for new patients decreased significantly (84.6 days vs 6.7 days; P .001), total cases evaluated per month increased significantly (754 vs 901; P = .008), and number of cases evaluated per dermatologist-hour increased significantly (2.27 vs 2.63; P = .010). In the post-teledermatology period, 61.8% of teledermatology consults were managed without a clinic visit.We were unable to control for changes in demand for dermatology evaluations between the 2 periods and did not have a control group with which to compare our results.The dermatology service was more accessible and more efficient after implementation of teledermatology, suggesting that capitated health care settings can benefit from implementation of a teledermatology system.

The study was conducted in South Darfur State in Nyala Agricultural Research Station Farm which is located at latitude 12° 01ʹ N and longitude 24° 50ʹ E and at an altitude of 400 m a.s.l, during two seasons 2018 and 2019. The study aimed to test and assess the effects of rainwater harvesting techniques (RWHTs) on establishment, growth and survival rate of Acacia senegal transplants on dry land, to assess its influence on soil moisture content. Four RWHTs were tested namely; control, semicircular bund, trapezoidal bund and V-shape catchment. The treatments were arranged in randomized complete block design with six replications. The soil moisture content (gravimetric) at depths of 0-20, 20-40 and 40-60 cm during the (summer, autumn and winter) were measured .Tree state as survival rate, growth parameters of shoot height, stem diameter, number of branches, root length, shoot and root biomass were measured. The results showed that the RWHTs recharged considerably the soil moisture content in all the depths in autumn, including the control. The transplants' survival rates were better in the RWHTs than in the control and in summer 2019 the survival percentages in these treatments ranged from 67 % to 75 % against 50 % only for the control. The trapezoidal bund showed the most resistant against the transplants' death rate. Significant differences were found in the A. senegal transplants growth parameters between the control and the RWHTs. The overall growth performance within the RWHTs was as follows, trapezoidal bund > semicircular bund = V-shape catchment > control. It is thus evident that RWHTs can be used to support establishment of transplants in the moistures content deficient areas of dry lands. The study concluded that RWHTs can be applied using manual labor and locally available materials. Further research should focus on RWHTs as worthy option for tree plantation in dry land.

The roles of the marketplace in promoting place identity have been the central focus of the UN- Habitat and stakeholders around the globe. The notion of marketplace relating to place identity, place attachment and sense of place have gained attention by Malaysian researchers but much focused on the overt of the marketplaces compared to the covert. This study aims to explore how the seen and unseen elements coexist and enhance place identity. The objective is to discover the influence of overt and covert parameters on marketplace identity through the cultural mapping among four different regions in Peninsular Malaysia. This study employs a qualitative approach through direct non-participant observation and cultural mapping at the four selected marketplaces: Pantai Suri floating market in Tumpat, Kelantan, Pasar Bisik in Penaga, Penang, Pasar Jerami in Sungai Besar, Selangor and Pasar Borneo in Masai, Johor. The overt and covert of each market were carefully observed and mapped, where three substantial outcomes were revealed. First, the social interaction and transaction, social activities and social connectivity at the market portray the covert aspect as vital for place identity. Second, marketplaces have the potentials as dynamic community public spaces to get fresh daily products and promote local heritage and tourism. Third, marketplaces face threats from climate change, pandemic Covid-19, and the diminishing local culture and traditions. In conclusion, the covert and overt of marketplaces should be equally preserved as they become primary components for developing a regional place identity.

A contemporary approach of makerspace that combines art, technology, learning and collaboration has been widely integrated into the 21st-century civic infrastructures. However, it has resembled chiefly the maker movement of indoor spaces compared to outdoor or hybrid indoor-outdoor spaces. Hence, this paper intends to explore the potential of retrofit makerspaces that merges the usage of the outdoors-indoor spaces for civic engagement. The objectives of this paper are threefold: (1) To examine a learning-design partnership in hybrid spaces through community’s engagement; (2) To explore a wide range of creative civic spaces that would foster business start-ups, job opportunities, products, services, and income generation; and (3) To develop a working, learning, and recreational space design concept that is more tactile and outdoor environment-oriented. The primary data was gathered through site observation and participation in the workshops and events at Sentul Park. Limited access to the perimeter of the private areas of Sentul Park became a setback in this study. Thus, the data collected for the inaccessible areas was derived mainly from reports published by the local authority, the site’s developer, and previously published researchers. The three types of retrofitted makerspaces created for education, community, and workplace, which unify the outdoor and indoor spaces, could become a trendsetter and potential platform for future civic engagement in Malaysia. More significant efforts and attention are needed to understand a community’s needs and preferences in the city’s ever-evolving physical and cultural aspect to make makerspaces a new form of civic infrastructure.

While previous studies have characterized the types of dermatological disease among people experiencing homelessness (PEH) in the outpatient setting, dermatological disease among hospitalized PEH has never been evaluated. Therefore, we performed a cross-sectional analysis of hospitalized patients who received dermatology consultations at two San Francisco hospitals between March 2018 and March 2020 and compared the odds of diagnostic categories between PEH and patients with stable housing. In both unadjusted and adjusted analyses, PEH had significantly higher odds of bacterial skin infections [adjusted odds ratio (aOR) = 2.29, 95% CI 1.46-3.61], ectoparasitic disease (aOR = 9.43, 95% CI 3.79-23.47), psoriasis or seborrhoeic dermatitis (aOR = 2.50, 95% CI 1.43-4.36) and venous stasis or lymphoedema (aOR = 2.54, 95% CI 1.23-5.27) and significantly lower odds of drug reactions (aOR = 0.34, 95% CI 0.18-0.67). Overall, these findings highlight the unique dermatological challenges among hospitalized PEH and suggest potential strategies to facilitate equitable dermatology care delivery.

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Panel- data regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015–2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company’s operations, financial analysts, and investors in an investment decision. DOI : https://doi.org/10.26905/jkdp.v25i2.5516

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh ukuran perusahaan, kesempatan bertumbuh dan leverage terhadap koefisien respon laba. Penelitian ini menggunakan data sekunder berupa laporan tahunan dari perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2016-2018 sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 72 perusahaan dengan total observasi sebanyak 216 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 24. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh secara positif terhadap koefisien respon laba, dan leverageberpengaruh secara negatif terhadap keofisien respon laba. Sementara itu, kesempatan bertumbuh tidak berpengaruh terhadap koefisien respon laba.

Introduction During the COVID-19 pandemic, third-year medical students were temporarily unable to participate in onsite clinical activities. We identified the curricular components of an internal medicine (IM) clerkship that would be compromised if students learned solely from online didactics, case studies, and simulations (i.e., prerounding, oral presentations, diagnostic reasoning, and medical management discussions). Using these guiding principles, we created a virtual rounds (VR) curriculum to provide IM clerkship students with clinical exposure during a virtual learning period. Methods Held three times a week for 2 weeks, VR consisted of three curricular components. First, clerkship students prerounded on an assigned hospitalized patient by remotely accessing the electronic health record and calling into hospital rounds. Second, each student prepared an oral presentation on their assigned patient. Third, using videoconferencing, students delivered these oral presentations to telemedicine VR small groups consisting of three to four students and three tele-instructors. Tele-instructors then provided feedback on oral presentations and taught clinical concepts. We assessed the effectiveness of VR by anonymously surveying students and tele-instructors. Results Twenty-nine students and 34 volunteer tele-instructors participated in VR over four blocks. A majority of students felt VR improved their prerounding abilities (86%), oral presentation abilities (93%), and clinical reasoning skills (62%). All students found small group to be useful. Discussion VR allowed students to practice rounding skills in a supportive team-based setting. The lessons learned from its implementation could facilitate education during future pandemics and could also supplement in-person clerkship education.

Background: Despite many dermatology residency programs establishing teledermatology programs, few studies have analyzed its impact on resident education. Introduction: We evaluated the University ...

Importance Teledermatology (TD) enables remote triage and management of dermatology patients. Previous analyses of TD systems have demonstrated improved access to care but an inconsistent fiscal impact. Objective To compare the organizationwide cost of managing newly referred dermatology patients within a TD triage system vs a conventional dermatology care model at the Zuckerberg San Francisco General Hospital and Trauma Center (hereafter referred to as the ZSFG) in California. Design, setting, and participants A retrospective cost minimization analysis was conducted of 2098 patients referred to the dermatology department at the ZSFG between June 1 and December 31, 2017. Intervention Implementation of the TD triage system in January 2015. Main outcomes and measures The main outcome was mean cost to the health care organization to manage newly referred dermatology patients with or without TD triage. To estimate costs, decision-tree models were constructed to characterize possible care paths with TD triage and within a conventional dermatology care model. Costs associated with primary care visits, dermatology visits, and TD visits were then applied to the decision-tree models to estimate the mean cost of managing patients following each care path for 6 months. The mean cost for each visit type incorporated personnel costs, with the mean cost per TD consultation also incorporating software implementation and maintenance costs. Finally, ZSFG patient data were applied within the models to evaluate branch probabilities, enabling calculation of mean cost per patient within each model. Results The analysis captured 2098 patients (1154 men [55.0%]; mean [SD] age, 53.4 [16.8] years), with 1099 (52.4%) having Medi-Cal insurance and 879 (41.9%) identifying as non-White. In the decision-tree model with TD triage, the mean (SD) cost per patient to the health care organization was $559.84 ($319.29). In the decision-tree model for conventional dermatology care, the mean (SD) cost per patient was $699.96 ($390.24). Therefore, the TD model demonstrated a statistically significant mean (SE) cost savings of $140.12 ($11.01) per patient. Given an annual dermatology referral volume of 3150 patients, the analysis estimates an annual savings of $441 378. Conclusions and relevance Implementation of a TD triage system within the dermatology department at the ZSFG was associated with cost savings, suggesting that managed health care settings may experience significant cost savings from using TD to triage and manage patients.

This cross-sectional study examines the rates of group A Streptococcus skin and soft tissue infections among persons experiencing homelessness.

This study aims to determine the effect of trading frequency, financial ratios, and market capitalization on sharia stock returns. The independent variables used in this study are stock trading frequency, earnings per share, return on equity, debt to equity ratio, and market capitalization. The dependent variable used in this study is stock returns. This study uses secondary data, namely financial statements and annual reports of companies listed in the Jakarta Islamic Index (JII) index on the Indonesia Stock Exchange for the 2016-2019 period (100 observations). The sampling method used in this research is the purposive sampling method. This study uses the panel data analysis method which is processed using the EViews 12 application. The results show that trading frequency does not affect on sharia stock returns. Earning per share does not affect on sharia stock returns. Return on equity does not affect on sharia stock returns. The debt to equity ratio does not affect on sharia stock returns. Market capitalization has a positive effect on sharia stock returns

In the current work, a new generalized model of heat conduction has been constructed taking into account the influence of the microscopic structure into the on non-simple thermoelastic materials. The new model was established on the basis of the system of equations that includes three-phase lags of higher-order and two different temperatures, namely thermodynamic and conductive temperature. The two-temperature thermoelastic model presented by Chen and Gurtin (Z Angew Math Phys 19(4):614–627, 1968) and some other previous models have been introduced as special cases from the proposed model. As an application of the new model, we studied the thermoelastic interactions resulting from sudden heating in an isotropic solid subjected to external body force. The influence of the discrepancy parameter and higher-order of the time-derivative has been discussed. This work will enable future investigators to gain insight into non-simple thermoelasticity with different phase delays of higher-order in detail.