The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that ...seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.
This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with ...questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality
The effect of fermentation conditions on the yield and composition of the essential oil from Petroselinum crispum (Mill.) Nym. ex. A.W. Hill seeds was studied. The yield of essential oil was ...determined by a Clevenger-type apparatur, and the composition of the oil by GC analysis. The highest yield of essential oil (5.90 mL per 100 g, i.e. 96.7% in regard to the oil content in parsley seeds) was obtained from disintegrated parsley seeds fermented for 4 h at 30?C with a hydromodulus of 1:20 w/v, after the sixth hydrodistillation each lasting 240 minutes. The obtained oil contained ?-pinene, ?-pinene, sabinene, myristicin, 2,3,4,5-tetramethoxy-1-allylbenzene, apiole and 1,2 benzene-dicarbonic acid. The density of the oil (d25) was 1.039 g/mL3, the refractive index, (nD20) was 1.5214 and the oil solubility was 8 volume parts of 80% vol. ethanol for 1 mL of oil.
Persun (Petroselinum crispum (Mill.) Nym. ex. A.W. Hill) je dvogodisnja biljka poznata po antimikrobnom, baktericidnom, hipotenzitivnom, laksativnom, diureticnom i spazmolitickom dejstvu. Seme persuna sadrzi 3-7% etarskog ulja koje se uglavnom dobija parnom destilacijom. U radu je ispitan uticaj uslova fermentacije na prinos i sastav etarskog ulja iz nesamlevenog i samlevenog semena persuna. Seme je fermentirano na temperaturama 28-39?C u toku 2-8 sati i za?tim pracena kinetika hidrodestilacije etarskog ulja. Prinos ulja odredjen je primenom Clevenger-aparature, a sastav ulja GC analizom. Prinos i sastav ulja zavise od uslova fermentacije i mlevenja semena. Najveci prinos ulja (5,90 mL/100 g biljnog materijala, odnosno 96,7% u odnosu na sadrzaj ulja u semenu) ostvaren je sa samlevenim semenom persuna fermentiranim na temperaturi 30?C, u toku 4 sati, pri hidromodulu 1:20 m/v i hidrodestilacijom u seriji od sest uzastopnih proba. Koriscen je postupak hidrodestilacije u kome se vodena faza suspenzije iz prethodnih destilacija koristi za kvasenje biljnog materijala u narednim destilacijama. U ulju su gasnom hromatografijom identifikovani ?-pinen, ?-pinen, sabinen, miristicin, 2,3,4,5-tetrametoksi-1-alilbenzen, apiol i 1,2-benzendikarbonska kiselina. U literaturi se sve komponente izuzev sabinena, 1,2 benzendikarbonske kiseline i mirtenala, pominju kao komponente identifikovane u ulju semena persuna. Gustina ulja (d25) je 1,039 g/mL, indeks refrakcije (nD20) 1,5214, a 8 zapreminskih delova 80% vol. etanola je potrebno za rastvaranje 1 mL ulja. Vrednosti fizicko-hemijskih karakteristika dobijenih ulja pokazuju dobro slaganje sa literaturnim podacima.
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