Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Komitmen Organisasi, Kohesivitas Kelompok, dan Asimetri Informasi terhadap Kesenjangan Anggaran (Studi Empiris pada Skpd Kabupaten Kampar)

This research was carried out on a case study on the sectors in the district in order to test whether Kampar with budgetary participation, push budget, organizational commitment, group cohesiveness and information asymmetry affect the budget gap in preparing the budget. The population in this study is the official echelon III and IV, including heads of state / field and head subsections / subfields that works in SKPDs Kampar District Government. To analyze the data, in this study used multiple linear regression. The first hypothesis of the study results indicate that the effect on the Budget Participation Budgetary Slack. The second hypothesis testing results show that the emphasis of the Budget does not affect the Budgetary Slack. The third hypothesis testing results show that the effect on the information Organizational Commitment Budgetary Slack. The fourth hypothesis testing results show that the effect on the Group Cohesiveness Budget Gaps. This test proved the fourth hypothesis which states that the effect on the Group Cohesiveness Budgetary Slack. And the fifth hypothesis testing results show that the information asymmetry affect the Budgetary Slack.Keywords: Participation Budget, Budget Emphasis, Organizational Commitment, Group Cohesiveness and Information Asymmetry Against Budgetary Slac

Pengaruh Pengetahuan Mendeteksi Kekeliruan dan Etika Profesi terhadap Kualitas Audit dengan Pertimbangan Tingkat Materialitas sebagai Variabel Intervening (Studi Empiris pada Kantor Akuntan Publik Se Sumatera)

This study is aimed at analyzing the effect of knowledge to detect errors and professional ethics toward consideration of materiality level as well as audit quality, to analyze consideration of materiality level as variable which mediate the effect of knowledge to detect errors and professionalal ethics toward the quality of audit. The study was conducted in Public Accountant Office in Sumatera. There are 108 questioner that have been given to the Public Accountant Office in Sumatera trough questionnaires. The data collecting method used is questionnaire which is sent by mail (mail survey) which is called primary data. Data quality is tested by validity and reliability test. Classic assumption tests used are normality, hetericedasticity, multicolinierity, and autocorrelation. Hypotesis test is done by path line and T-test. The Methods of data analysis in this study is use multiple linear regression with SPSS version 17.0. Validity and reliability test result show that knowledge to detect errors, professional ethics, consideration of materiality level and quality of audit are declare valid. Classic assumption test show all data regression used gas been passed from normality test, heterocedasticity, multicolinierity test and autocorrelation test. The result of path line analysis indicates that the knowledge to detect errors and professional ethics does not directly affect the quality of audit, but is mediated by the consideration of materiality level.Keywords: Knowledge, Ethics, Materiality, and Qualit

Stimulus responsive graphene scaffolds for tissue engineering

Tissue engineering (TE) is an emerging area that aims to repair damaged tissues and organs by combining different scaffold materials with living cells. Recently, scientists started to engineer a new generation of nanocomposite scaffolds able to mimic biochemical and biophysical mechanisms to modulate the cellular responses promoting the restoration of tissue structure or function. Due to its unique electrical, topographical and chemical properties, graphene is a material that holds a great potential for TE, being already considered as one of the best candidates for accelerating and guiding stem cell differentiations. Although this is a promising field there are still some challenges to overcome, such as the efficient control of the differentiation of the stem cells, especially in graphene-based microenvironments. Hence, this chapter will review the existing research related to the ability of graphene and its derivatives (graphene oxide and reduced graphene oxide) to induce stem cell differentiation into diverse lineages when under the influence of electrical, mechanical, optical and topographic stimulations