Rahmawati, Adinda Dwi
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PENGARUH FEE AUDIT, BUKTI AUDIT, DAN AUDITOR ATTRIBUTES TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA SURABAYA DAN MALANG) Rahmawati, Adinda Dwi
Jurnal Ilmiah Mahasiswa FEB Vol. 10 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menguji secara empiris pengaruh fee audit, bukti audit, dan auditor attributes terhadap audit report lag. Variabel auditor attributes dalam penelitian ini diproksikan melalui pengalaman kerja audit dan skeptisisme profesional. Penelitian ini dilakukan dengan metode survei dan menggunakan teknik convenience sampling untuk memperoleh data primer dengan memberikan kuesioner kepada 96 auditor yang bekerja di Kantor Akuntan Publik Kota Surabaya dan Kota Malang. Dari hasil penyebaran kuesioner tersebut, responden yang tercapai yakni sebanyak 86 auditor. Analisis data dilakukan menggunakan analisis regresi linier berganda dengan hasil yang menjelaskan bahwa secara parsial fee audit dan auditor attributes yang diproksikan dengan skeptisisme profesional berpengaruh secara signifikan dan positif terhadap audit report lag. Sedangkan bukti audit dan auditor attributes yang diproksikan dengan pengalaman kerja audit berpengaruh positif tidak signifikan terhadap audit report lag.Kata Kunci : fee audit, bukti audit, auditor attributes, audit report lag
Effects of Konjac (Amorphophallus muelleri Blume) Flour Addition and Drying Time on the Crude Fiber and Texture Level of Instant Yellow Rice Anam, Choiroel; Zulfa, Fitriyah; Suleman, Dininurilmi Putri; Abdi, Yenny Febriana Ramadhan; Mulyani, Rizka; Rochmah, Alfi Nur; Adi, Prakoso; Rahmawati, Adinda Dwi
agriTECH Vol 44, No 2 (2024)
Publisher : Faculty of Agricultural Technology, Universitas Gadjah Mada, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/agritech.83405

Abstract

Instant yellow rice is a traditional breakfast dish prepared using special technology for quick and practical cooking and a longer shelf life. Since rice has low crude fiber content as the main ingredient, substitution with local sources, such as konjac flour, can be made. Konjac flour is the powdered root of konjac plant, and it contains high crude fiber. Therefore, this study aimed to examine the texture and crude fiber properties of instant yellow rice with the addition of konjac flour. Furthermore, a completely randomized design (CRD) was used with two factors, namely variations in konjac flour concentration (2%, 3%, and 4%) and variations in drying time (5 hours, 6 hours, and 7 hours). Each sample was analyzed for the physical (hardness, stickiness and chewiness texture) and chemical characteristics (crude fiber content). The results showed that the konjac flour concentration had a significant (p<0.05) effect, while the drying time had no significant (p<0.05) effect on the physical and chemical characteristics of instant yellow rice. Therefore, 5 hours of drying might be enough for the rice processing. The addition of 2% konjac flour on instant yellow rice dried for 5 hours showed 2.48±0.50 a N of hardness texture, 5.53±0.07 c N stickiness texture, 4.59±0.02 a N chewiness texture, and 5.20% of crude fiber. Addition of 3% konjac flour on instant yellow rice dried for 5 hours showed 5.74±0.08 b N of hardness texture, 4.73±0.17 b N stickiness texture, 4.37±0.05 a N chewiness texture, and 5.20% of crude fiber. The addition of 4% konjac flour on instant yellow rice dried for 5 hours showed 6.41±0,02 c N of hardness texture, 4.06±0.70 b N stickiness texture, 3.33±1.52 a N chewiness texture, and 5.35% crude fiber. This showed the best treatment was the use of instant yellow rice with 4% konjac flour addition at 5 hours drying time.