Wayan Darmawan, Monica Br. Ginting, Asih Gayatri, Rumanintya L. Putri, Dumasari Lumongga and Aulia Hasanusi
The surface characteristics of wood such as surface roughness, surface free energy (SFE) and wettability are important properties influencing further manufacturing processes such…
Abstract
Purpose
The surface characteristics of wood such as surface roughness, surface free energy (SFE) and wettability are important properties influencing further manufacturing processes such as gluing and coating. The purpose of this study is to determine the influence of surface roughness of ten tropical woods on their SFE, wettability and bonding quality for water-based acrylic and solvent-based alkyd varnishes.
Design/methodology/approach
The woods tested in this study were fast-growing teak, afrika, sungkai, mindi, merbau, durian, lamtoro, pulai, acacia and kempas. Wood surfaces were prepared in unsanded and sanded using an abrasive paper of 120 grits. SFE values were calculated based on the Rabel method. Wettability values were measured based on the contact angle between varnish liquids and wood surfaces using the sessile drop method, and the S/G model was used to evaluate the wettability of the varnishes on the woods surface. The bonding quality of the varnishes was measured using a cross-cut test based on the ASTM 3359-02 standard.
Findings
The results show that unsanded kempas wood had the roughest surface with a Ra value of 16.24 µm, whereas sanded lamtoro wood has the smoothest surface with a Ra value of 6.86 µm. The unsanded afrika wood had the highest SFE value of 53.61 mJ/m2, whereas sanded fast-growing teak had the lowest SFE value of 36.17 mJ/m2. Sanded merbau woods had the lowest K value of 0.022 for the water-based acrylic varnish, whereas unsanded afrika wood had the highest K value of 9.253 for the alkyd varnish. Afrika wood with the highest K values (highest wettability) for both acrylic and alkyd varnishes produced the highest bonding quality (grade 4-5). Compared to the water-based acrylic varnish, the solvent-based alkyd varnish was more wettable and generated better bonding quality.
Research limitations/implications
Improving the quality of fast-growing wood from plantation by painting could be considered to increase their use for higher value wood products.
Practical implications
Compared to water-based acrylic varnish, solvent-based alkyd varnish was more wettable and generated better bonding quality.
Originality/value
The originality of this research is to evaluate the values of surface free energy. SFE could be used to quantitatively determined the wettability of paints liquid in the surface of wood
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Rumanintya Lisaria Putri and Andre Prasetya Willim
Capital structure is an important factor for the company because it will be directly related to the financial condition of the company. This study aims to determine the effect of…
Abstract
Purpose
Capital structure is an important factor for the company because it will be directly related to the financial condition of the company. This study aims to determine the effect of asset structure, earning volatility, and financial flexibility on capital structure.
Design/methodology/approach
The population in this study was 52 companies in the consumer goods industry sector on the Indonesia stock exchange (IDX) and a sample of 39 companies obtained by purposive sampling method. The research method used in this study is multiple linear regression analysis using Eviews software.
Findings
The test results in the study show that asset structure and financial flexibility have a positive effect on capital structure, while earning volatility does not affect capital structure in companies in the consumer goods industry sector on the IDX.
Research limitations/implications
The results of this research can contribute to the addition of knowledge in the field of accounting, especially regarding the capital structure. Company management can use the results of this research as a reference and consideration to find out the factors that affect the capital structure so that company management can still maintain the company's survival and improve company performance.
Practical implications
The results of this study can contribute to the addition of knowledge in the field of accounting, especially regarding capital structure. Company management can use the results of this research as a reference and consideration to determine the factors that affect the capital structure so that company management can still maintain the survival of the company and improve company performance.
Social implications
This study only uses the variables of asset structure, financial flexibility and earning volatility as independent variables. Further research is recommended to consider the use of other variables that can affect capital structure and if using the same variable is expected to use research objects that have stable or increasing asset and income values, so that asset structure variables and profit volatility can show significant results and influences.
Originality/value
This study is one of the few studies that examines how the effect of asset structure, profit volatility and financial flexibility on capital structure in companies in the consumer goods industry sector on the IDX. Company management must pay attention to the composition of the capital structure as well as possible and make careful planning and the right decisions so as to produce a capital structure that can provide profits.