This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

This study aims to determine the effect of Profitability, Asset Structure, Liquidity, and Capital Structure for the manufacturing company in Indonesia Stock Exchange 2010-2013. The study uses secondary data sources of the data derived by the Indonesia Stock Exchange with four years study period, namely 2010-2013. The population in this study a number of 40 companies manufacturing miscellaneous industry sectors listed on the Indonesia Stock Exchange period 2010-2013. Sampling was purposive sampling method with the provisions of these companies include financial statements for duration of the study period and has positive net income and then a total sample of 18 companies. Data analysis using classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination, and profitability, asset structure, and liquidity as independent variabel. The data of this study are qualified classical assumption test and conformance tes models with adjusted R 2 of 46,4%. Results of the analysis done of profitability, and liquidity strukturaset significant effect on the capital structure.

ESTIMASI KETIDAKPASTIAN ANALISIS RADIONUKLIDA Ra-226, Ra-228, Th-228 DAN K-40 DALAMCUPLIKAN SIDIMEN DENGAN TEKNIK SPEKTROMETRI GAMMA. Nilai suatu hasil pengujian tidak akanbermakna tanpa disertai dengan perhitungan nilai ketidakpastian. Demikian juga pada hasil penentuan radionuklidaRa-226, Ra-228, Th-228 dan K-40 dalam cuplikan sedimen. Tujuan penelitian ini adalah menentukan nilaiketidakpastian pengukuran radionuklida Ra-226, Th-228, Ra-228 dan K-40 untuk memenuhi persyaratan ISO/IECguide 17025-2005 yang telah diterapkan pada laboratorium kimia analitik Pusat Teknologi Akselerator dan ProsesBahan. Untuk itu telah dilakukan penaksiran nilai ketidakpastian perhitungan pada analisis Ra-226, Ra-228, Th-228dan K-40 yang terkandung dalam sedimen. Cuplikan sedimen halus ditimbang 100 g dan dicacah denganspektrometri gamma. Analisis secara kuantitatif dilakukan dengan metoda absolut dan komparatif dengan bahanstandar pembanding Reference Material IAEA-315. Berdasarkan perhitungan gabungan pada cakupan 2 dengantingkat kepercayaan 95 % diperoleh ketidakpastian masing masing radionuklida untuk metoda absolut Ra-226 = ±1,3 dari konsentrasi 19,01 Bq/kg, Th-228 = ± 4,1 dari konsentrasi 76,28 Bq/kg, Ra-228 = ± 2,1 dari konsentrasi54,61 Bq/kg, dan K-40 = ± 11,8 dari konsentrasi 206,81 Bq/kg, akan memberikan hasil analisis yang tepat denganrelatif deviasi di bawah 9 % dan rentang ketidakpastian relatif lebih kecil dari 10 %Kata kunci : Ketidakpastian, spektrometer gamma, Radionuklida Ra-226, Ra-228, Th-228, K-40

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.