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Hasil Pencarian

Ditemukan 2 dokumen yang sesuai dengan query
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Putri Anggraini
Abstrak :
After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical assessment of primary data using the independent-samples t-test, findings show that independence in appearance of auditors would be enhanced as a result of mandatory rotation. The rotation policy, however, could not by itself improve auditors’ independence in fact. Consequently, complementary schemes are needed to preserve the independence in fact of auditors. Further, auditors who have a favorable view of mandatory rotation would assume that the mechanism offers more advantages than disadvantages. On the other hand, unhappy employees would perceive that mandatory rotation brings more adverse effects than positive ones. The vast majority of respondents also believe that the rotation mechanism is necessary to be implemented in BPK. Lastly, a number of valuable respondent inputs aimed to improve the rotation scheme are elaborated in this study.
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
332 JTKAKN 6:1 (2020)
Artikel Jurnal  Universitas Indonesia Library
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Muhammad Taufiq Suryantoro
Abstrak :
In 2016, the mandatory use of biodiesel as a substitute fuel by up to 20%, as introduced by the Indonesian Ministry of Energy and Mineral Resources, forced vehicle manufacturers to invent suitable engines that would accept biodiesel. The use of biodiesel in such a large proportion is highly risky, particularly due to the formation of deposits in the combustion chamber engines. The previous method of fuel droplets are placed on a hot plate approach produces deposits are slightly different from those generated by a real engine, therefore to obtain realistic deposits it is necessary to modify this method so temperatures as hot as those in a real engine. In this study, the potential deposit formation of biodiesel fuel was examined by conducting the deposition process and the evaporation of fuel on a stainless-steel plate (SS), which was placed in a closed space. Deposit characterization was carried out on a hot plate using Scanning Electron Microscopy (SEM). The test results showed differences in the structures of the deposits produced by biodiesel and diesel fuel; fine structures were seen in the former, while those of the latter were rougher and more porous. Deposit results that are similar to what is seen in a real engine will be very helpful for knowing the patterns, structures, and mechanism of the formation of deposits in such an environment.
Depok: Faculty of Engineering, Universitas Indonesia, 2017
UI-IJTECH 7:4 (2016)
Artikel Jurnal  Universitas Indonesia Library