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Arie Wibowo
Kelompok Keahlian Teknik Fisika, FTI-ITB, jl. Ganesa no, 10, Bandung Kelompok Keahlian Teknik Material, FTI-ITB, jl. Ganesa no, 10, Bandung Balai besar Keramik , Departemen perindustrian, jl. Ahmat Yani no 392, Bandung
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ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
Fast Microwave-Assisted Green Synthesis of Silver Nanoparticles Using Low Concentration of Seminyak (Champeria sp.) Leaf Extract Muhammad Bagas Ananda; Fathan Aditya Sanjaya; Tami Bachrurozy; Helmi Majid Ar Rasyid; Anggraini Barlian; Akfiny Hasdi Aimon; Fitriyatul Qulub; Prihartini Widiyanti; Arie Wibowo
Indonesian Journal of Chemistry Vol 23, No 2 (2023)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ijc.78545

Abstract

Silver nanoparticles (AgNPs) are fascinating materials for biomedical applications thanks to their strong antibacterial activity and biocompatibility. This study applied the green synthesis method using 0.5 wt.% Seminyak leaf extract and assisted with one min microwave irradiation to enhance AgNPs formation. Extremely small sizes AgNPs with an average particle size of 9.1 ± 4.1 nm and spherical shapes were obtained. The synthesized AgNPs displayed potent antibacterial activity against Escherichia coli and Staphylococcus aureus bacteria with a zone of inhibition of 12.3 ± 0.1 and 13.7 ± 0.7 mm, respectively. The MTT assay results demonstrated that the cells’ viability of the obtained AgNPs was 88.5 ± 7.0 %, implying biocompatibility for biomedical applications.
Co-Authors AA Sudharmawan, AA Akfiny Hasdi Aimon Andi Darmawan Anggraini Barlian Bambang Sunendar P Bambang Sunendar P Bambang Sunendar P, Bambang Sunendar Bambang Sunendar Purwasasmita Bambang Sunendar Purwasasmita, Bambang Sunendar Chevira Destri Pramesthi ERNI WIDAJANTI Evi Oktavia Fathan Aditya Sanjaya Fitriany Fitriany Fitriany Fitriany, Fitriany Fitriyatul Qulub Helmi Majid Ar Rasyid Hernawan . Hernawan ., Hernawan Husaini Ardy Mery Agustina Mery Agustina, Mery Muhammad Bagas Ananda Nadya Laurenza Prihartini Widiyanti Rispantyo Rispantyo, Rispantyo Siti Sofro Sidiq Sugeng Praptoyo Syahril Ali Sylvia Veronica Siregar Tami Bachrurozy Viska Anggraita, Viska