PENGARUH ORIENTASI ETIKA OLEH AUDITOR TERHADAP KOMITMEN DAN KEPEKAANNYA PADA ETIKA PROFESI AKUNTAN

Akuntan merupaka profesi yang hidup di lingkungan bisnis, yang memiliki kode etik profesi untuk•mengatur perilaku para anggotanya guna melindungi masyarakat, profesi dan para akuntan itu sendiri dari bahaya-bahaya perilaku yang tidak bertanggung jawab. Masalah Etika auditor melekat dalam profesi_ akuntansi, karena adanya konflik kepentingan antara klien dengan masyarakat, juga antara secants profesi. Sikap pandang auditor dan kepekaan auditor berinteraksi dengan sistem nilai yang ditemuinya dalam lingkungan baik dalam organisasi. profesi maupun masyarakat. Interaksi ini akan menimbulkan suatu tindakan atau keputusan yang berkaitan dengan etika. Dleh karena itu maka perlu dikaji bagaimana sikap pandang (orientasi) auditor pada etika memngaruhi keputusan (kepekaanya) yang berkaitan dengan etika.. Penelitian ini bertUjuan unt.uk alrigkaji pongaruli orientasi etika oleh auditor terhadap kepekaanya pada etika profesi akuntan, balk seoara langsung maupu:1 tidak langLung dengan intervening' variables komitmen organisasi dan komitmen profesi, Sam.pel. sebanyak 85 akuntan auditor terdiri 35 akuntan publik dan 51 akuntan pemerintah diperoleh dengan teknik multistage sampling. Pengumpulan data menggunakan kuesioner yang dikumpulkan dengan . mail survey. Data dianalisasi dengan path analysis. Hasil penelitian menunjukkan bahwa pengaruh positif idealism auditor terhadap kepekaaanya pada etika profesi cukup signifikan. Idealisme akuntan juga mempengaruhi komitmennya pada profesi dan organisasi dimana akuntan bekerja. Komitmen auditor pada profesi akliatan juga secara positif berpengaruh pada kepekaaanya pada etika profesi, sedang pengaruh komitmen organisasi kurang signifikan terhadap kepekaaanya pada etika profesi. Semakin tinggi idealisme auditor maka semakin tinggi komitmennya pada profesi, organisasi, dan kepekaanya pada etika profesi. Dalam penelitian ini, pengaruh relativism& auditor terhadap variabel-variabel lain ditemukan kurang signifikan. Penelitian lebih lanjut dapat mengakaji perluasan hasil penelitian ini, misalanya apakah ada perbedaan signifikansi orientasi auditor terhadap kepekaanya pada etika secara :fender. This Study is aimed to examine the effects of audtors' orientation on their commitment and ethical sensitivity. The Samples are 36 auditors from public accountant firms and 51 auditors from government accountants from Badan Pengawas Keuangan dan Pembangunan in Central Java. A multistage randomized sampling technique was employed to get samples. Data was collected by mail survey . Data was analyzed by path analysis to examine auditors' ethical orientation, commitments and teir ethical sensitivity. The Results indicate that idealism of auditor were found to influence not only their etnical sensitivity, but also their professional and organizational commitment. And the relavism of auditor were less significantly influence those variables. The implicatioon of this study was also discussed

<i>Aspergillus</i> species isolated from mangrove forests in Borneo Island, Sarawak, Malaysia

A study on the occurrence of Aspergillus spp. on selected mangrove forests in Sarawak was conducted to find out their diversity and distribution. Samples were obtained from mangrove soils and leaf litters at different locations, i.e. Sematan, Lundu, Kampung Bako, Bako in Sarawak. Soil and leaf litter samples were taken randomly at different locations with five replicates from each area. A total of 138 isolates of Aspergillus species were obtained from the soil and leaf litter samples by using direct plating and Warcup method. Based on both macroscopic and microscopic observations, using an identification key, individual isolates were classified within the genus Aspergillus, belonging to three subgenera, four sections and five species. The fungi isolates were identified as A. terreus, A. flavipes, A. carneus, A. fumigatus and A. clavatus. The most frequent isolated species was A. flavipes (63.04%), followed by A. fumigatus (16.7%), A. terreus (13.04%), A. carneus (5.8%) and A. clavatus (1.44%). All of the isolated Aspergillus species grew well on MEA and CYA at 25°C. A. carneus produced reddish sclerotia on MEA after seven days and this could be used as an important characteristic in this species identification. A. clavatus from mangrove soil in Kampung Bako has shown long conidiophores (ranging from 3-5 cm) with swollen hyphal structures, while A. clavatus from Sematan area has shorter conidiophores (ranging from 2.5-3.5 cm) on MEA

First report of <i>Colletotrichum</i> spp. causing diseases on <i>Capsicum</i> spp. in Sabah, Borneo, Malaysia

Blackish or orange liquid-like spots were found on (n=100) fruits of chillies (Capsicum) sold in five local markets in Kota Kinabalu, Sabah, Malaysia. Colletotrichum gloeosporioides and C. capsici were identified as the causal agents of an anthracnose disease. This is the first report of Colletotrichum spp. as the causal agent of anthracnose infected chillies in Sabah

Lignin biodegradation and ligninolytic enzyme studies during biopulping of Acacia Mangium wood chips by tropical white rot fungi

Abstract White rot fungi are good lignin degraders and have the potential to be used in industry. In the present work, Phellinus sp., Daedalea sp., Trametes versicolor and Pycnoporus coccineus were selected due to their relatively high ligninolytic enzyme activity, and grown on Acacia mangium wood chips under solid state fermentation. Results obtained showed that manganese peroxidase produced is far more compared to lignin peroxidase, suggesting that MnP might be the predominating enzymes causing lignin degradation in Acacia mangium wood chips. Cellulase enzyme assays showed that no significant cellulase activity was detected in the enzyme preparation of T. versicolor and Phellinus sp. This low cellulolytic activity further suggests that these two white rot strains are of more interest in lignin degradation. The results on lignin losses showed 20–30% of lignin breakdown at 60 days of biodegradation. The highest lignin loss was found in Acacia mangium biotreated with T. versicolor after 60 days and recorded 26.9%, corresponding to the percentage of their wood weight loss recorded followed by P. coccineus. In general, lignin degradation was only significant from 20 days onwards. The overall percentage of lignin weight loss was within the range of 1.02–26.90% over the biodegradation periods. Microscopic observations conducted using scanning electron microscope showed that T. versicolor, P. coccineus, Daedalea sp. and Phellinus sp. had caused lignin degradation in Acacia mangium wood chips

High-density lipoprotein attenuates secretion and gene expression of cellular adhesion molecules and proinflammatory cytokines in lipopolysaccharide-stimulated endothelial cells

This study was conducted to investigate the effects of high-density lipoprotein (HDL) onsecretion and gene expression of intercellular adhesion molecules-1 (ICAM-1), vascular cell adhesion molecule-1 (VCAM-1), endothelial-leukocyte adhesion molecule-1 (E-selectin), interleukin-6 (IL-6) and tumor necrosis factor alpha (TNF-α) by human vascular endothelial cells (HUVEC). Lipoploysacharides-stimulated HUVEC was incubated with different concentrations of HDL (20-120 mg/dL) for 16 hours. The levels of all biomarkers were measured by ELISA. Total RNA was extracted and all bioamarkers’ mRNA levels were measured by Taqman real-time polymerase chain reaction assay. Different HDL concentrations reduced the secretion and expressonof all biomarkers except VCAM-1, which may contribute to the prevention and regression of atherosclerosis.Keywords: HDL; adhesion molecules; cytokines; endothelial cells; lipopolysaccharides

Antioxidant activity of high-density lipoprotein (HDL) using different in vitro assays

The role of HDL in reverse cholesterol transport is well known but other atheroprotectivemechanism, e.g. antioxidant capacities of HDL is not clear. The aim of this study is todetermine the effects of different doses of HDL on antioxidant activities assay. HDL wasisolated from plasma by single step-ultracentrifugation. The antioxidant activity of differentdoses of HDL were measured by ferric thiocyanate (FTC), 2,2-diphenyl-1-picrylhydrazyl(DPPH) and dichlorofluorescein (DCF) tests. Coincubation of HDL with LDL showed longerlag time and lower reaction rate in a dose-dependent manner compared to LDL alone (p&lt;0.05). HDL had inhibitory effects on radical oxygen species (ROS) production but did not exhibit free radical scavenging activities. HDL is a potent antioxidant in terms of inhibition of lipid peroxidation, ROS production and LDL oxidation. These may to some extent add to theantiatherogenic beyond reverse-cholesterol transport properties of HDL.Keywords: high-density lipoprotein; reverse cholesterol transport; apolipoprotein A1;antioxidant; in vitro