Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior Violation of Audit Ethics Principles in Dysfunctional Audit Behavior

Dysfunctional Audit Behavior (DAB) poses a significant threat to the integrity of audit practices and ethical standards. This research delves into the intricate web of ethical violations within DAB, examining the deviations from established ethical principles in the field of auditing. The study employs a comprehensive qualitative research methodology, incorporating interviews, case analyses, and ethical frameworks to unravel the underlying factors contributing to these violations. The research uncovers the multifaceted nature of ethical breaches within DAB, focusing on issues related to impartiality, integrity, objectivity, professionalism, and confidentiality. Through in-depth analyses of real-world cases and interviews with auditors, clients, and regulatory bodies, this study aims to identify patterns and motivations driving auditors towards unethical practices. Moreover, the research explores the impact of these violations on the credibility of audit reports and the overall trust in the auditing profession. The findings of this research not only shed light on the root causes of ethical misconduct but also offer valuable insights for regulatory bodies, audit firms, and educators. By understanding the complexities of DAB, stakeholders can develop targeted strategies to prevent and mitigate these violations effectively. Strengthening ethical education, enhancing regulatory oversight, and fostering a culture of integrity within audit organizations emerge as key recommendations from this study.

Immobilization of Nickel in Industrial Contaminated Soil Using Organic and Inorganic Amendments

Nickel (Ni) bioavailability in the soil can be alleviated by the integrated use of immobilizing agents. In the current study, it was observed that sole of combined use of biochar (BA), zeolite (ZT) and gravel sludge (GE) significantly influenced the Ni bioavailability in Ni stimulated soil compared to control. The bioavailable Ni contents were measured in DTPA, Ca(NO3)2 and extracts and soil water extract (SWE) with indicator plant red clover (Trifolium pratense L.). The impact of immobilizing agents and a bioavailable portion of Ni was assessed through physiology, growth and biochemical characters of red clover were recorded. Results showed that application of ZT significantly decreased the extractable Ni concentrations in all treatments, however, the combined use of BA and ZT significantly reduced the Ni and decreased the generation of (ROS) thus positively influence physiological, agronomic and biochemical attributes of red clover. Therefore, ZT and BA as sole or combination of both were selected the second experiment with the object to immobilize Ni in soil with both maize and sunflower as a test crop. Results revealed the treatment receiving ZT: BA with 1:3 significantly improved the growth, yield, chemical and biochemical attributes in both crops over control. Nickel-induced oxidative stress was significantly mitigated in this treatment compared to control. However, the highest decrease in uptake of Ni was observed where ZT: BA was 1:1 compared to control. Based on finds of the second study, the third study was designed with ZT: BA 1:1 selected from the previous study. Wheat (Triticum aestivum L.) grown and proline (PO) was exogenously applied according to the treatment plan. Proline acts as a stress alleviator and mitigates heavy metals stress. Proline was applied with ZT: BA 1:1 mixture to determine the efficiency of these amendments and PO to mitigate Ni stress and improvement in antioxidants activity in wheat. The finding suggested that the combined use of immobilizing agents with some stress alleviator could significantly reduce Ni bioavailability and increased the biomass, physiological and biochemical parameters. Ni induced oxidative stress was also ameliorated in wheat with ZT, BA, and PO, compared to control.