This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.

This study aims to determine the public Recognition of public accountant service users to the level of Morality of public accountants. Where the public users of public accounting services or the users of financial statements consists of internal parties represented by directors or managers of companies go public and external parties represented by investors and creditors who are respectively securities firms and conventional banks in the city of Makassar. The research method used descriptive qualitative approach through the process of observation and spreading questionnaire (questionnaire). Primary data obtained through the distribution of questionnaires to respondents public users of public accounting services. The rate of return of questionnaires was 95.3% or 41 questionnaires from 43 questionnaires distributed. The result of the research shows that public perception of public accountant service user to integrity of public accountant either show positive value or most give answer agree on questionnaire sheet. So this research concludes that public perception of public accountant service user to integrity level of public accountant in Makassar city is positive or still in high level of integrity.

<p><em>The decomposition of non-organic wasted is very difficult and require time tended to be longer as well as the numbered of non-organic wasted that is scattered and accumulated in the village area and as well lacked of knowledge sanrobone villagers about treatment of non-organic wasted, tend to villagers hoarded or burned the waste. The purpose of this dedication to provided knowledge in utilizing and processing of non-organic wasted into household industry products, are ready to be marketed and the new economic pointed of the village. The implementation method is through a non-organic waste recycling training program and provides solutions marketing the results of the management of non-organic wasted. The results achieved in this dedication of village communities able to cultivate non-organic waste into a home craft and communities are able to  market physically and through online applications. This kind of devotion still needs to be done again for various processed products so that it can increase the quantity of product types.</em></p>

Penelitian ini bertujuan untuk menganalisis pengaruh Independensi dan Integritas Auditor Terhadap Kualitas Audit Dengan Audit Berbasis Risiko Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Makassar. Jenis penelitian yang dilakukan dalam penelitian ini yaitu kuantitatif dengan menggunakan data primer dengan jumlah auditor 58 dari 13 KAP. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi dari penelitian ini adalah seluruh auditor yang terdaftar pada KAP Kota Makassar. Penelitian ini menggunakan metode penelitian lapangan. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survei dengan cara menyebaran kusioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linier berganda dengan bantuan software Smart PLS 3.0. Hasil analisis menunjukkan Independensi dan Integritas berpengaruh positif dan signifikan terhadap kualitas audit.Audit Berbasis Risikosebagai pemoderasi Independensi dan Integritas juga berpengaruh positif dan signifikan terhadap kualitas audit.