Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali

The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province. Keywords: Work experience; Independence; Competence; Audit Quality Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali. Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audi

THE CYTOTOXICITY ACTIVITY OF ETHANOLIC EXTRACT OF ACANTHUS ILICIFOLIUS L LEAVES USING BRINE SHRIMP LETHALITY TEST (BSLT) METHOD

Aim and objective: Acanthus ilicifolius also known as jeruju is a plant that has a lot of bioactivity that can be used as a potential medicinal plant development. This study aimed to determine the cytotoxicity activity of ethanol extract of A. ilicifolius leaves. Methods: This study used Brine Shrimp Lethality Test (BSLT) method using Artemia salina larvae with test solution series concentration of 10, 50, 100, 500, 1000 ppm and control without extract. A. salina was added to each test tube. After 24 hours, the larvae mortality was observed. LC50 assessment was analyzedwith probit analysisby  Microsoft excel. Result: The largest mortality percentage was shown at a concentration of 1000 ppm ethanol extract of A. ilicifolius leaves with an average mortality value of 80%, while the concentrations of 10 ppm, 50 ppm, 100 ppm, and 500 ppm had an average mortality value of 20%, 40%, 57% and 63%.The ethanol extract of A. ilicifolius leaves categorized as toxic with a LC50 value of 103,6 ppm. Conclusion: It was concluded that ethanol extract of A. ilicifolius leaves has cytotoxicity activity potential.                           Peer Review History: Received: 11 January 2022; Revised: 12 February; Accepted: 3 March, Available online: 15 March 2022 Academic Editor: Dr. Gehan Fawzy Abdel Raoof Kandeel, Pharmacognosy Department, National Research Centre, Dokki, 12622,  Giza, Egypt, [email protected]  UJPR follows the most transparent and toughest ‘Advanced OPEN peer review’ system. The identity of the authors and, reviewers will be known to each other. This transparent process will help to eradicate any possible malicious/purposeful interference by any person (publishing staff, reviewer, editor, author, etc) during peer review. As a result of this unique system, all reviewers will get their due recognition and respect, once their names are published in the papers. We expect that, by publishing peer review reports with published papers, will be helpful to many authors for drafting their article according to the specifications. Auhors will remove any error of their article and they will improve their article(s) according to the previous reports displayed with published article(s). The main purpose of it is ‘to improve the quality of a candidate manuscript’. Our reviewers check the ‘strength and weakness of a manuscript honestly’. There will increase in the perfection, and transparency.  Received file:                Reviewer's Comments: Average Peer review marks at initial stage: 5.5/10 Average Peer review marks at publication stage: 7.0/10 Reviewers: Ahmad Najib, Universitas Muslim Indonesia, Makassar, Indonesia, [email protected] Dr. A.A. Mgbahurike, University of Port Harcourt, Nigeria, [email protected] Similar Articles: ANTIFUNGAL, CYTOTOXIC AND PHYTOTOXICITY OF AERIAL PART OF RANUNCULUS MURICATUS CYTOTOXIC EFFECT AND PHYTOCHEMICAL STUDY OF PETROLEUM ETHER EXTRACT OF TILIA CORDATA MIL